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Spielräume für eine Reform aus europarechtlicher Sicht - Erfahrungsbericht aus Österreich


  • Markus Achatz


Prof. Dr. Markus Achatz, Universität Linz, berichtete über die in Österreich bei der Eindämmung des Mehrwertsteuerbetrugs gesammelten Erfahrungen. Gerade der zum 1. Oktober 2002 für den Bausektor eingeführte Übergang der Steuerschuldnerschaft auf den Leistungsempfänger scheine das Mehrwertsteueraufkommen positiv zu beeinflussen. Schrittweise Ausweitungen auf andere Bereiche seien vorstellbar.

Suggested Citation

  • Markus Achatz, 2004. "Spielräume für eine Reform aus europarechtlicher Sicht - Erfahrungsbericht aus Österreich," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(02), pages 28-33, January.
  • Handle: RePEc:ces:ifosdt:v:57:y:2004:i:02:p:28-33

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    Umsatzsteuer; Steuerreform; Steuerstraftat; EU-Staaten; Österreich;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies


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