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Koordinierung der nationalen Steuersysteme in der EU

Author

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  • Helmut Kramer

    (WIFO)

Abstract

Die bevorstehende Währungsunion und der fortschreitende Integrationsgrad der europäischen Wirtschaft machen die Frage der Koordinierung der nach wie vor nationalen Steuersysteme besonders aktuell. Nicht zuletzt besteht der Verdacht, daß besonders mobile Steuergegenstände – wie etwa Unternehmensgewinne und Zinsen von Finanzkapital – sich der nationalen Besteuerung entziehen können, während der weniger mobile Faktor Arbeit gerade deswegen immer stärker belastet werden muß. Die EU-Kommission versucht, Regeln für die effektivere Besteuerung von Unternehmenseinkommen und Spareinlagen zu vereinbaren und einen bereits erkennbaren Steuerwettlauf der nationalen Steuerbehörden zu verhindern.

Suggested Citation

  • Helmut Kramer, 1998. "Koordinierung der nationalen Steuersysteme in der EU," WIFO Monatsberichte (monthly reports), WIFO, vol. 71(8), pages 523-529, August.
    • Handle: RePEc:wfo:monber:y:1998:i:8:p:523-529
    Note: With English abstract.
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    References listed on IDEAS

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