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Aufdeckung von Steuerhinterziehung in der Schweiz durch den automatischen Informationsaustausch

Author

Listed:
  • Pfaff Dieter

    (Universität Zürich, Institut für Betriebswirtschaftslehre, Plattenstrasse 14, 8032 Zürich, Schweiz)

  • Ruffing-Straube Patricia

    (Universität Zürich, Institut für Betriebswirtschaftslehre, Plattenstrasse 14, 8032 Zürich, Schweiz)

  • Staubli David

    (Eidgenössische Steuerverwaltung (ESTV), Abteilung Volkswirtschaft, Steuerstatistik und Steuerdokumentation, Eigerstrasse 65, 3003 Bern, Schweiz)

Abstract

Die Hinterziehung von Steuern soll durch den international eingeführten automatischen Informationsaustausch (AIA) aufgedeckt und eingedämmt werden. Zudem besteht in der Schweiz seit 2010 die straflose Selbstanzeige. Im Zusammenhang mit der internationalen Einführung des AIA ist ein deutlicher Anstieg der straflosen Selbstanzeigen zu beobachten. Dabei werden erhebliche kantonale Unterschiede sichtbar. So ist die Anzahl strafloser Selbstanzeigen pro zehntausend Steuerpflichtige in Kantonen mit hohen Vermögensteuern, getrieben durch die bevölkerungsstarken Genferseekantone, nach der Einführung des AIA tendenziell höher. Da das Selbstanzeigeverhalten im Zuge des AIA vorwiegend ausländisches Vermögen und Einkommen betrifft, könnte auch der Anteil der zugewanderten Wohnbevölkerung eine Rolle spielen.

Suggested Citation

  • Pfaff Dieter & Ruffing-Straube Patricia & Staubli David, 2023. "Aufdeckung von Steuerhinterziehung in der Schweiz durch den automatischen Informationsaustausch," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 24(3), pages 361-374, September.
    • Handle: RePEc:bpj:pewipo:v:24:y:2023:i:3:p:361-374:n:3
    DOI: 10.1515/pwp-2022-0033
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    References listed on IDEAS

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