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Steuerkomplexität als Markteintrittsbarriere?: Entscheidungswirkungen steuerlicher Planungs-und Vollzugskosten

Author

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  • Sebastian Eichfelder

    (Bergische Universität Wuppertal — Schumpeter School of Business and Economics)

Abstract

Zusammenfassung Die K omplexität der Besteuerung lässt sich anhand der gesamtwirtschaftlichen K osten erfassen, die aus steuerlichen Vorschriften resultieren. Aus betriebswirtschaftlicher Perspektive sind in diesem Kontext vor allem die Planungs- und Vollzugskosten der Steuerpflichtigen von Interesse. Der vorliegende Beitrag analysiert modelltheoretisch die Entscheidungswirkungen dieser Belastungen. Im Gegensatz zur bisherigen Literatur werden nicht nur steuerliche Planungskosten sondern auch Vollzugskosten und deren Einfluss auf die optimale Ressourcenallokation thematisiert. Die Ergebnisse verdeutlichen, dass steuerliche Bürokratiekosten insbesondere für kleine Unternehmen entscheidungsrelevant sind, den Anreiz für steuerliche P lanungsaktivitäten reduzieren und als Markteintrittsbarriere für Existenzgründungen und grenzüberschreitende unternehmerische Aktivitäten interpretiert werden können.

Suggested Citation

  • Sebastian Eichfelder, 2011. "Steuerkomplexität als Markteintrittsbarriere?: Entscheidungswirkungen steuerlicher Planungs-und Vollzugskosten," Schmalenbach Journal of Business Research, Springer, vol. 63(8), pages 810-831, December.
    • Handle: RePEc:spr:sjobre:v:63:y:2011:i:8:d:10.1007_bf03372861
    DOI: 10.1007/BF03372861
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    References listed on IDEAS

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    Cited by:

    1. Rainer Niemann & Mariana Sailer, 2023. "Is analytical tax research alive and kicking? Insights from 2000 until 2022," Journal of Business Economics, Springer, vol. 93(6), pages 1149-1212, August.

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    Keywords

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    JEL classification:

    • D23 - Microeconomics - - Production and Organizations - - - Organizational Behavior; Transaction Costs; Property Rights
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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