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Entwicklung des Umsatzsteueraufkommens und finanzielle Auswirkungen neuerer Modelle bei der Umsatzbesteuerung

Listed author(s):
  • Dieter Dziadkowski
  • Andrea Gebauer
  • W. Christian Lohse
  • Chang Woon Nam


  • Rüdiger Parsche

Ziel der vorliegenden Studie ist es, die Ursachen für die schwache Entwicklung des Umsatzsteueraufkommens zu analysieren und in ihrer quantitativen Bedeutung abzuschätzen. In diesem Zusammenhang sollen verschiedene Modelle (Mittler-Modell, Reverse-Charge-Modell, Reverse-Charge-Modell mit Gesamtschuldnerhaftung) zur Änderung des Umsatzsteuersystems untersucht werden und aus den Ergebnissen dieser Untersuchung wirtschaftspolitische Handlungsempfehlungen formuliert werden. - Ein Exkurs soll zudem die Steuerhinterziehung im Bereich der Umsatzsteuer in einigen ausgewählten europäischen Ländern beleuchten.

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This book is provided by ifo Institute - Leibniz Institute for Economic Research at the University of Munich in its series ifo Forschungsberichte with number 13 and published in 2002.
Handle: RePEc:ces:ifofob:13
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