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Unternehmensbesteuerung: trotz hoher Steuersätze mäßiges Aufkommen

  • Stefan Bach
  • Nadja Dwenger

Nach Schätzungen des DIW Berlin liegt das jährliche Unternehmensteueraufkommen in Deutschland derzeit bei rund 100 Mrd. Euro (gut 4 % des Bruttoinlandsprodukts). Gemessen an den im internationalen Vergleich nach wie vor hohen Steuersätzen erzielt der deutsche Fiskus damit nur ein mäßiges Aufkommen. Grund hierfür ist die niedrige steuerliche Bemessungsgrundlage, wie der Vergleich mit den Unternehmensgewinnen in der Volkswirtschaftlichen Gesamtrechnung (VGR) zeigt. Bemerkenswert ist auch das hohe Niveau an steuerlichen Verlusten. Die Lücke zwischen den ökonomischen und den steuerlich erfassten Gewinnen deutet auf Steuervergünstigungen und Gestaltungsmöglichkeiten hin. Dies bietet Potential zur Ausweitung der Steuerbasis, wie es die derzeit geplante Unternehmensteuerreform der großen Koalition vorsieht.

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Article provided by DIW Berlin, German Institute for Economic Research in its journal Wochenbericht.

Volume (Year): 74 (2007)
Issue (Month): 5 ()
Pages: 57-65

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Handle: RePEc:diw:diwwob:74-5-1
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