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Die Steuer- und Abgabensysteme der Niederlande und Deutschlands

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  • Gröschel, Michael
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    Abstract

    Die Steuer- und Abgabensysteme in der Europäischen Union sind durch eine heterogene Struktur gekennzeichnet. Harmonisierungsbestrebungen im Bereich der direkten Steuern und zunehmender Steuerwettbewerb bei gleichzeitigem Globalisierungsprozeß der Unternehmen führen zu Anpassungen der Steuersysteme an eine sich wandelnde Wirtschaft. Vor diesem Hintergrund werden in diesem Beitrag die Steuer- und Sozialabgabensysteme der Niederlande und Deutschlands für Kapitalgesellschaften und deren Anteilseigner analysiert. Die jüngsten Steuergesetzänderungen mit der partiellen Abkehr vom klassischen Körperschaftsteuersystem und der Einführung des Shareholder Relief in den Niederlanden stehen dabei im Vordergrund. Die deutsche Abgabenbelastung ist auf Unternehmensebene höher als beim niederländischen System. Darüber hinaus erlaubt ein Einbezug der Anteilseigner die Quantifizierung der Wirkungen der unterschiedlichen Körperschaftsteuersysteme Vollanrechnungssystem, Klassisches System und Shareholder Relief. Dazu werden die Aneutralitätseigenschaften und unerwünschten Wettbewerbswirkungen für Finanzierungsgestaltungen und Gewinnverwendungsvarianten der anderen Systeme gegenüber dem Vollanrechnungssysteme aufgezeigt und quantifiziert. -- The tax systems in the European Union (EU) distinguish oneself by a heterogenous structure. The efforts of harmonizing direct taxation in the EU and growing international tax competition aligned with the process of globalization is followed by accomodations of the different tax systems to a changing economy. Concerning that background this paper analyses the burden of taxes and social security contributions for corporations and their shareholders in the Netherlands and Germany. The analysis focuses the recent changes in the dutch tax law turning away from the classical system to a shareholder relief. The german tax burden for corporations is higher than those in the Netherlands. The effects of the different corporation tax systems (full corporation tax credit, classical system, shareholder relief) are shown including the shareholders. Thereto the nonexistent neutrality and unwanted effects regarding strategies in financing and using the profits are presented and calculated.

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    Bibliographic Info

    Paper provided by ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research in its series ZEW Discussion Papers with number 97-35.

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    Date of creation: 1997
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    Handle: RePEc:zbw:zewdip:5136

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