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Überflüssige Luftverkehrsteuer

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  • Fichte, Damian

Abstract

Seit 2011 werden Flugreisen von inländischen Standorten mittels der Luftverkehrsteuer belastet. Im DSi-kompakt Nr. 1 wird erläutert, warum die Luftverkehrsteuer ihre auferlegten Ziele nicht erreichen kann. So ist sie weder zur Sicherung ausreichender Steuereinnahmen geeignet noch mit einer gerechten und gleichmäßigen Steuerlastverteilung vereinbar. Hinzu kommt, dass sie das Steuerrecht kompliziert und kein erforderliches Mittel zur Erreichung umwelt- bzw. klimapolitischer Ziele ist.

Suggested Citation

  • Fichte, Damian, 2013. "Überflüssige Luftverkehrsteuer," DSi kompakt 1, DSi - Deutsches Steuerzahlerinstitut des Bundes der Steuerzahler e.V., Berlin.
    • Handle: RePEc:zbw:dsikom:1
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