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Steuerschätzung: verzögerter Absturz der Einnahmen - Analyse der Zahlungsstruktur der veranlagten Einkommensteuer

Listed author(s):
  • Christian Breuer


Während der 134. Tagung des Arbeitskreises »Steuerschätzungen« wurden Mindereinnahmen in gravierender Höhe prognostiziert. Obwohl die Steuerzahlungen bis zum April 2009 noch weitgehend stabil geblieben sind, werden bereits in diesem Jahr Ausfälle in Höhe von 45 Mrd. € erwartet. In den Jahren 2010 und 2011 werden die Mindereinnahmen sogar 85 Mrd. € bzw. 93 Mrd. € betragen. Besonders betroffen ist die Lohnsteuer, aber auch die Unternehmen steuern, die aufgrund von Veranlagungs- und Zahlungsverzögerung erst in den Jahren 2010/2011 ihren Tiefpunkterreichen. Ein Drittel der Steuerausfälle wird dabei durch Steuerrechtsänderungen verursacht. Die Einkommensteuer verläuft am aktuellen Rand allerdings noch stabil.

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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): 62 (2009)
Issue (Month): 11 (June)
Pages: 30-34

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Handle: RePEc:ces:ifosdt:v:62:y:2009:i:11:p:30-34
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