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Kosten der Erhebung von Unternehmenssteuern in Deutschland

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  • Manfred Rose

    ()
    (University of Heidelberg, Department of Economics)

  • Michael Robert Rimmler
  • Marko Thomas Scholz

    ()
    (University of Heidelberg, Department of Economics)

  • Daniel Zöller

    ()
    (University of Heidelberg, Department of Economics)

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    Abstract

    Der folgende Bericht beschreibt die bisherigen Ergebnisse der Forschungsarbeiten zum Projekt "Steuererhebungskosten". Ziel des empirisch orientierten Projektes ist es, mit wissenschaftlichen Methoden die Kosten der Erhebung von Ertragssteuer bei Unternehmen (Einkommensteuer von Einzelunternehmen, Einkommensteuer auf Gewinne von Personengesellschaften, Lohnsteuerabzugsverfahren, Körperschaftsteuer, Gewerbesteuer u. ä.) zu untersuchen sowie Steuerreformvorschläge darauf hin zu prüfen, ob und inwieweit sich hiermit auch eine Senkung der Steuererhebungskosten erreichen lässt. Im Teil I des Berichts wird zunächst die Steuervereinfachung als Kriterium einer optimalen Ertragsbesteuerung gewürdigt. Teil II bietet den Problemeinstieg durch eine Würdigung der Steuererhebungskosten als quantitativen Ausdruck von Steuerkomplexität. Die empirischen Untersuchungen erstreckten sich im Rahmen des Projekts zunächst auf die Ermittlung des Status Quo der Steuerbefolgungskosten im Bereich der gegenwärtigen Ertragssteuern bei jenen Unternehmen, die die Erfüllung ihrer wesentlichen Pflichten aus den Ertragssteuern an Steuerberater delegieren. Im Teil III des Berichts wird über den Ansatz und die Ergebnisse dieses Projekts berichtet.

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    Bibliographic Info

    Paper provided by University of Heidelberg, Department of Economics in its series Working Papers with number 0459.

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    Length: 102 pages
    Date of creation: Nov 2007
    Date of revision: Nov 2007
    Handle: RePEc:awi:wpaper:0459

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    Keywords: Tax compliance costs; tax reform; optimal taxation;

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    1. Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547, November.
    2. Sinn, Hans-Werner, 1985. "Kapitaleinkommensbesteuerung. Eine Analyse der intertemporalen internationalen und intersektoralen Allokationswirkungen," Monograph, Mohr Siebeck, Tübingen, edition 1, number urn:isbn:9783163448278, February.
    3. Joel Slemrod & Shlomo Yitzhaki, 1995. "The Costs of Taxation and the Marginal Cost of Funds," IMF Working Papers 95/83, International Monetary Fund.
    4. Paul A. Samuelson, 1964. "Tax Deductibility of Economic Depreciation to Insure Invariant Valuations," Journal of Political Economy, University of Chicago Press, vol. 72, pages 604.
    5. Joel Slemrod & Nikki Sorum, 1985. "The Compliance Cost of the U.S. Individual Income Tax System," NBER Working Papers 1401, National Bureau of Economic Research, Inc.
    6. Kaplow, Louis, 1996. "How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax," National Tax Journal, National Tax Association, vol. 49(1), pages 135-50, March.
    7. Louis Kaplow, 1995. "How Tax Complexity and Enforcement Affect the Equity and Efficiency of The Income Tax," NBER Working Papers 5391, National Bureau of Economic Research, Inc.
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