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50 Jahre Steuerschätzung: Die Notwendigkeit einer undankbaren Aufgabe

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  • Fox, Klaus-Peter

Abstract

Der vom Bundesministerium der Finanzen im Jahre 1955 eingerichtete Arbeitskreis „Steuerschätzungen“ besteht mittlerweile 50 Jahre und tritt im Mai 2005 in Berlin zu seiner 125. Sitzung zusammen. Was sind die Aufgaben des Arbeitskreises? Mit welchen Problemen muss er sich bei seiner Arbeit auseinandersetzen?

Suggested Citation

  • Fox, Klaus-Peter, 2005. "50 Jahre Steuerschätzung: Die Notwendigkeit einer undankbaren Aufgabe," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW – German National Library of Economics / Leibniz Information Centre for Economics, vol. 85(4), pages 244-248.
  • Handle: RePEc:zbw:wirtdi:42411
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    Cited by:

    1. Fichte, Damian & Warneke, Matthias, 2015. "Berücksichtigung der kalten Progression in den Steuerschätzungen," DSi kompakt 19, DSi - Deutsches Steuerzahlerinstitut des Bundes der Steuerzahler e.V., Berlin.
    2. Boysen-Hogrefe, Jens, 2014. "Passt die mittelfristige Steuerschätzung zur Finanzplanung der Länder?," Kiel Policy Brief 78, Kiel Institute for the World Economy (IfW).
    3. Breuer Christian, 2015. "On the Rationality of Medium-Term Tax Revenue Forecasts: Evidence from Germany," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 235(1), pages 22-40, February.

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