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Die Mehrwertsteuer wird zur Achillesferse der Staatseinnahmen in Europa

Listed author(s):
  • Gernot Mittler
Registered author(s):

    In seinem Einführungsreferat betonte der Finanzminister von Rheinland-Pfalz, Gernot Mittler, dass sich die bei Inkrafttreten des geltenden Mehrwertsteuersystems verbreitete Auffassung, es handle sich um ein einfaches, praktikables und sich selbst kontrollierendes System, leider als irrig erwiesen habe. Das System sei außerordentlich betrugsanfällig. Auch sei eine Entkopplung des Mehrwertsteueraufkommens von der wirtschaftlichen Entwicklung zu beobachten - mit der Folge eines seit dem Jahr 2001 rückläufigen Steueraufkommens in Deutschland. Angesichts der Bedeutung der Mehrwertsteuer als Haupteinnahmequelle des deutschen Staates sei dies besorgniserregend. An Stelle der bisher unternommenen Nachbesserungen müssten die systemimmanenten Betrugsursachen durch deutliche Systemänderungen (insbesondere Unterbindung der Vorsteuerzahlungsströme im unternehmerischen Bereich) beseitigt werden.

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    Article provided by ifo Institute - Leibniz Institute for Economic Research at the University of Munich in its journal ifo Schnelldienst.

    Volume (Year): 57 (2004)
    Issue (Month): 02 (January)
    Pages: 5-9

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    Handle: RePEc:ces:ifosdt:v:57:y:2004:i:02:p:5-9
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