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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. Chander, Parkash & Wilde, Louis L, 1998. "A General Characterization of Optimal Income Tax Enforcement," Review of Economic Studies, Wiley Blackwell, vol. 65(1), pages 165-83, January.
  2. Sheffrin, S.M. & Triest, R.K., 1991. "Can Brute Deterrence Backfire? Perceptions and Attitudes in Taxpayer Compliance," Papers 373, California Davis - Institute of Governmental Affairs.
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  6. 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.
  7. Michele Bernasconi & Alberto Zanardi, 2004. "Tax Evasion, Tax Rates, and Reference Dependence," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 60(3), pages 422-, September.
  8. Yitzhaki, Shlomo, 1974. "Income tax evasion: A theoretical analysis," Journal of Public Economics, Elsevier, vol. 3(2), pages 201-202, May.
  9. A. Mitchell Polinsky & Steven Shavell, 1999. "The Economic Theory of Public Enforcement of Law," NBER Working Papers 6993, National Bureau of Economic Research, Inc.
  10. Beckmann, Klaus, 2003. "Steuerhinterziehung," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 18, number urn:isbn:9783161481819, October.
  11. Wolfram F. Richter & Robin Boadway, 2001. "Trading Off Tax Distortion and Tax Evasion," CESifo Working Paper Series 505, CESifo Group Munich.
  12. Gary S. Becker, 1968. "Crime and Punishment: An Economic Approach," Journal of Political Economy, University of Chicago Press, vol. 76, pages 169.
  13. Slemrod, Joel & Yitzhaki, Shlomo, 2002. "Tax avoidance, evasion, and administration," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 22, pages 1423-1470 Elsevier.
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