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Bekämpfung der Schattenwirtschaft durch steuerliche Anreize?

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  • Herbert Walther

Abstract

Einige steuerpolitische Diskussionsvorschläge werden präsentiert, wie man die Koalition der Hinterzieher, welche die Schattenwirtschaft am Leben hält, schwächen könnte. Die Grundidee ist in jedem Fall, dass selektiv wirksame Anreize gesetzt werden müssen, so dass es im Interesse zumindest eines Transaktionspartners ist, dass offiziell Rechnung gelegt wird. Ein branchenbezogenes Vorsteuerabzugsmodell für die Inanspruchnahme handwerklicher Dienstleistungen der Bauwirtschaft wird präsentiert. Generell wird argumentiert, dass branchenbezogene Konzepte viel sinnvoller sind als eine generelle Absenkung der Lohnnebenkosten zum Zwecke der Reduktion des "Steuerkeils", weil letztere den Sozialstaat vor ernste Finanzierungsprobleme stellen würde. Darüber hinaus hätte eine solche allgemein wirksame Maßnahme wesentlich schwächere Effekte auf Schattenwirtschaft und/oder Beschäftigung als gezielt wirksame Maßnahmen in spezifischen Problembereichen, wie beispielsweise der Bauwirtschaft.

Suggested Citation

  • Herbert Walther, 2003. "Bekämpfung der Schattenwirtschaft durch steuerliche Anreize?," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 29(1), pages 73-85.
    • Handle: RePEc:clr:wugarc:y:2003v:29i:1p:73
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