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Internationalisierung, Unternehmensgröße und Konzernsteuerquote

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  • Bischoff, Dennis
  • Halberstadt, Alexander
  • Sureth, Caren

Abstract

Als Steuerbelastungsindikator findet die Konzernsteuerquote trotz ihrer methodischen Schwächen zunehmend Verbreitung. Aus steuerlicher Sicht stellt sich die Frage, ob die quantitative Messung der vollständigen und realitätsnahen unternehmerischen Steuerbelastung mit Hilfe der Konzernsteuerquote branchenindividuell schwankt und welche Faktoren für diese möglichen Schwankungen ursächlich sind. Im vorliegenden Beitrag werden erstmals die Internationalisierung und die Unternehmensgröße als branchenindividuelle Einflussfaktoren der Konzernsteuerquote ausgewählter deutscher Konzerne empirisch analysiert. Die Studie legt den Schluss nahe, das allgemeingültige und damit zeitpunkt- und branchenunabhängige Aussagen über die Wirkung der untersuchten Einflussfaktoren auf die Steuerbelastung nicht gewonnen werden können.

Suggested Citation

  • Bischoff, Dennis & Halberstadt, Alexander & Sureth, Caren, 2008. "Internationalisierung, Unternehmensgröße und Konzernsteuerquote," arqus Discussion Papers in Quantitative Tax Research 56, arqus - Arbeitskreis Quantitative Steuerlehre.
    • Handle: RePEc:zbw:arqudp:56
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    References listed on IDEAS

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