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Geplante Steuerhinterziehung und ihre effiziente Bestrafung

  • Wolfram F. Richter

Ausgangspunkt der modelltheoretischen Betrachtungen war in Abschnitt 2.1 die Feststellung, dass die herkömmliche Strafbemessung in weiten Bereichen kühl kalkulierende Steuerhinterzieher von ihrem Tun nicht abbringen wird. Die herkömmliche Strafbemessung folgt dem Gedanken der Bestrafung nach Leistungsfähigkeit und verfehlt insbesondere im unteren Bereich relativer Hinterziehungsbeträge jede abschreckende Wirkung. Ökonomisch ist das kritikwürdig. Ökonomisch sollte die Bestrafungspolitik einer anreizverträglichen und effizienten öffentlichen Einnahmenerzielung dienen. Das bedeutet insbesondere, dass sich Steuerhinterziehung nicht rechnen darf. Die Abschnitte 2.2 bis 2.5 gehen der Frage nach, welche Eigenschaften eine ökonomisch effiziente Bestrafung auszeichnen. Steuerehrlichkeit kann grundsätzlich durch verstärkte Prüftätigkeit erzwungen werden. Eine begrenzte Ausweitung der Prüftätigkeit dürfte sich für den Staat sogar netto rechnen (Küster 1983: 258). Eine Ausweitung bis zu dem Punkt, bei dem Steuerhinterziehung unattraktiv wird, ist dagegen kostspielig. Insofern ist es eine interessante Überlegung, die Anreize für steuerehrliches Verhalten zu erhöhen, ohne die Häufigkeit von Prüfungen steigern zu müssen. Becker (1968) offeriert eine triviale aber inakzeptable Lösung, die im Abschnitt 2.2 diskutiert wird - man muss lediglich die Strafe bei aufgedeckter Hinterziehung abschreckend hoch setzen..[...]

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Article provided by Rheinisch-Westfälisches Institut für Wirtschaftsforschung in its journal RWI Materialien.

Volume (Year): (2007)
Issue (Month): (08)
Pages: 31

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Handle: RePEc:rwi:materi:037
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  1. Annette Mummert & Friedrich Schneider, 2001. "The German Shadow Economy: Parted in a United Germany?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 58(3), pages 286-, July.
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  11. Sanjit Dhami & Ali al-Nowaihi, 2003. "Why Do People Pay Taxes? An Explanation Based On Loss Aversion And Overweighting of Low Probabilities," Discussion Papers in Economics 03/18, Department of Economics, University of Leicester.
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