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Zur Steuerreform 2005

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  • Margit Schratzenstaller

Abstract

Für das Jahr 2005 ist eine zweite Stufe der Steuerreform geplant. Die Arbeit analysiert vor diesem Hintergrund mit Körperschaftsteuer, Einkommensteuer und der vermögensbezogenen Besteuerung drei zentrale Bereiche des österreichischen Steuersystems. Der tarifliche Körperschaftsteuersatz ist in Österreich höher als im EU-Durchschnitt und vor allem höher als in den Beitrittsländern. Eine Auswertung der relevanten aktuellen Studien zur Berechnung des effektiven Körperschaftsteuersatzes in den EU-Ländern zeigt aber, dass die Position Österreichs günstiger ist als der Tarif signalisiert. Auch der Einkommensteuer-Spitzensatz liegt in Österreich über dem Durchschnitt der Beitrittsländer. Für die niedrigen Einkommen könnten von einer Erwerbstätigkeit abhängige Steuernachlässe gewährt werden, um positive Arbeitsanreize zu erzielen. Die der Besteuerung von Grundvermögen zugrunde liegenden Einheitswerte weichen mit regionalen Unterschieden zunehmend von den Verkehrswerten ab.

Suggested Citation

  • Margit Schratzenstaller, 2003. "Zur Steuerreform 2005," WIFO Monatsberichte (monthly reports), WIFO, vol. 76(12), pages 879-900, December.
    • Handle: RePEc:wfo:monber:y:2003:i:12:p:879-900
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    References listed on IDEAS

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