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Entwicklung des Umsatzsteueraufkommens und finanzielle Auswirkungen neuerer Modelle bei der Umsatzbesteuerung


Author Info

  • Dieter Dziadkowski
  • Andrea Gebauer
  • W. Christian Lohse
  • Chang Woon Nam


  • Rüdiger Parsche


Ziel der vorliegenden Studie ist es, die Ursachen für die schwache Entwicklung des Umsatzsteueraufkommens zu analysieren und in ihrer quantitativen Bedeutung abzuschätzen. In diesem Zusammenhang sollen verschiedene Modelle (Mittler-Modell, Reverse-Charge-Modell, Reverse-Charge-Modell mit Gesamtschuldnerhaftung) zur Änderung des Umsatzsteuersystems untersucht werden und aus den Ergebnissen dieser Untersuchung wirtschaftspolitische Handlungsempfehlungen formuliert werden. - Ein Exkurs soll zudem die Steuerhinterziehung im Bereich der Umsatzsteuer in einigen ausgewählten europäischen Ländern beleuchten.

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Bibliographic Info

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This book is provided by Ifo Institute for Economic Research at the University of Munich in its series ifo Forschungsberichte with number 13 and published in 2002.

Handle: RePEc:ces:ifofob:13

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Related research

Keywords: Umsatzsteuer; Steuerstraftat; Steuer; Reform; Deutschland;

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Cited by:
  1. Hans-Werner Sinn & Rüdiger Parsche & Andrea Gebauer, 2004. "Das ifo-Modell zur Eindämmung des Mehrwertsteuerbetrugs: Erst zahlen, dann erstatten," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 57(02), pages 34-38, 01.
  2. Andrea Gebauer, 2003. "Entwicklung des Umsatzsteueraufkommens und finanzielle Auswirkungen neuerer Modelle bei der Umsatzbesteuerung," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 56(06), pages 28-36, 03.
  3. Andrea Gebauer & Chang Woon Nam & Rüdiger Parsche, 2003. "Is the Completion of EU Single Market Hindered by VAT Evasion?," CESifo Working Paper Series 974, CESifo Group Munich.


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