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Der Beitrag multinationaler Unternehmen zum deutschen Steueraufkommen

Author

Listed:
  • Hentze, Tobias

Abstract

Multinationale Unternehmen unterliegen der Besteuerung in verschiedenen Ländern. Vor dem Hintergrund des internationalen Steuerwettbewerbs öffnen sich dadurch Wege der Steueroptimierung. Nationalstaaten sehen deshalb ihre Steuereinnahmen in Gefahr. Für das deutsche Steueraufkommen sind international aufgestellte Unternehmen jedoch positiv zu bewerten. Sie tragen trotz der Möglichkeiten zur Gewinnverlagerung wesentlich zum Steueraufkommen in Deutschland bei.

Suggested Citation

  • Hentze, Tobias, 2015. "Der Beitrag multinationaler Unternehmen zum deutschen Steueraufkommen," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft (IW) / German Economic Institute, vol. 42(2), pages 43-59.
    • Handle: RePEc:zbw:iwktre:157129
    DOI: 10.2373/1864-810X.15-02-03
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    File URL: https://www.econstor.eu/bitstream/10419/157129/1/iw-trends-v42-i2-a3.pdf
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    Cited by:

    1. Henselmann, Klaus & Haller, Stefanie, 2017. "Potentielle Risikofaktoren für die Erhöhung der Betriebsprüfungswahrscheinlichkeit - Eine analytische und empirische Untersuchung auf Basis der E-Bilanz-Taxonomie 6.0 -," Working Papers in Accounting Valuation Auditing 2017-1, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.

    More about this item

    Keywords

    Steuerwettbewerb; Gewinnverlagerung; Verrechnungspreise;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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