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Steuerplanung unter Unsicherheit: Eine Befragungsstudie zum Brexit

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  • Evers, Andrea
  • Matthaei, Eva Kristina

Abstract

Der vorliegende Beitrag analysiert das Steuerplanungsverhalten deutscher Unternehmen und Steuerberater unter Unsicherheit. Untersucht werden die Reaktionen auf befürchtete steuerrechtliche Änderungen durch den Brexit. Hinsichtlich möglicher Steuerplanungsmaßnahmen wird dabei die Nutzung kurzfristiger Steuergestaltungspotentiale von der Durchführung langfristiger Geschäftsanpassungen abgegrenzt. Nach einer Onlineumfrage, an der 79 Unternehmen und 95 Steuerberater teilgenommen haben, unterscheidet sich das unternehmerische Steuerplanungsverhalten deutlich von den Empfehlungen der Steuerberaterpraxis: Steuerberater raten häufiger zur Umsetzung von Steuerplanungsmaßnahmen, als Unternehmen diese nutzen. Bei den befragten Unternehmen zeigt sich ein deutlicher Trade-off zwischen der empfundenen Rechtsunsicherheit und den Kosten der Maßnahme zur Vermeidung von Steuerrisiken. Vergleichsweise günstige Steuergestaltungsmaßnahmen werden bei hoher Rechtsunsicherheit frühzeitig umgesetzt. Langfristige Geschäftsanpassungen hingegen werden im Sinne einer "Wait & See"-Strategie zunächst nur geplant.

Suggested Citation

  • Evers, Andrea & Matthaei, Eva Kristina, 2021. "Steuerplanung unter Unsicherheit: Eine Befragungsstudie zum Brexit," Discussion Papers 2021/10, Free University Berlin, School of Business & Economics.
    • Handle: RePEc:zbw:fubsbe:202110
    DOI: 10.17169/refubium-30533
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    Keywords

    Steuerrisiken; Unsicherheit; Risikowahrnehmung; Steuerplanung; Brexit;
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