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Der Beitrag der Familienunternehmen zum Steueraufkommen in Deutschland: Entwicklung der Steuern von Einkommen und Ertrag

Author

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  • Büttner, Thiess
  • Dörr, Luisa
  • Gäbler, Stefanie

Abstract

Das Aufkommen aus den Unternehmenssteuern ist in den vergangenen Jahren sehr stark angestiegen. Im Jahr 2009 wurden noch knapp 91 Milliarden Euro an Unternehmenssteuern entrichtet. Der Wert wuchs dank des starken Wirtschaftswachstums bis 2017 auf rund 170 Milliarden Euro an. Die Studie zeigt auf, dass Raum für Steuersenkungen besteht. Die Untersuchung nutzt Jahresabschlussdaten, um den Steuerbeitrag der Familienunternehmen in Deutschland zu ermitteln. Berücksichtigt werden die Unternehmenssteuern im Rahmen von Gewerbesteuer, Körperschaftsteuer, Kapitalertragsteuer, Einkommensteuer und Solidaritätszuschlag. Die letzte Studie zum Thema stammt aus dem Jahr 2016. Nun liegt eine Aktualisierung vor.

Suggested Citation

  • Büttner, Thiess & Dörr, Luisa & Gäbler, Stefanie, 2020. "Der Beitrag der Familienunternehmen zum Steueraufkommen in Deutschland: Entwicklung der Steuern von Einkommen und Ertrag," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250013, June.
    • Handle: RePEc:zbw:sfustu:250013
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    References listed on IDEAS

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