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Methoden der Steuerschätzung im internationalen Vergleich

Author

Listed:
  • Thiess Büttner
  • Björn Kauder

Abstract

Über die Methoden, die in anderen Industriestaaten bei der Steuerschätzung angewandt werden, ist in Deutschland sehr wenig bekannt. Es gibt weder einschlägige Literatur, noch findet ein Informationsaustausch zwischen den Steuerschätzern der einzelnen Staaten statt. Um die bestehende Informationslücke zu schließen, hat das Bundesfinanzministerium das ifo Institut mit der Erstellung eines Gutachtens zum Thema "Methoden der Steuerschätzung im internationalen Vergleich" beauftragt. Im Ergebnis zeigte der Vergleich der Methoden der Steuerschätzung eine Reihe von Unterschieden zwischen den Praktiken der Länder auf. Dies beinhaltet zunächst die institutionelle Zuordnung und damit die Unabhängigkeit der Steuerschätzung. Bezüglich des organisatorischen Rahmens und der Vorgehensweise gibt es weniger deutliche Unterschiede. Des Weiteren differieren die Transparenz und Dokumentation. Zusammenfassend offenbart der internationale Vergleich der Methoden der Steuerschätzung unterschiedliche Anforderungen und Herangehensweisen in den Ländern. Eine überlegene Schätzmethodik ist dabei nicht auszumachen. Die Ergebnisse unterstreichen aber die Bedeutung der Unabhängigkeit der Steuerschätzung für die Qualität der Prognosen.

Suggested Citation

  • Thiess Büttner & Björn Kauder, 2008. "Methoden der Steuerschätzung im internationalen Vergleich," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 44.
  • Handle: RePEc:ces:ifofob:44
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    File URL: https://www.ifo.de/DocDL/ifo_Forschungsberichte_44.pdf
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    References listed on IDEAS

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    6. Frits Bos, 2007. "The Dutch fiscal framework; history, current practice and the role of the CPB," CPB Document 150.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
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    Citations

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    Cited by:

    1. Beate Jochimsen & Robert Lehmann, 2017. "On the political economy of national tax revenue forecasts: evidence from OECD countries," Public Choice, Springer, vol. 170(3), pages 211-230, March.
    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. Beate Jochimsen & Robert Lehmann, 2017. "On the political economy of national tax revenue forecasts: evidence from OECD countries," Public Choice, Springer, vol. 170(3), pages 211-230, March.
    4. Boysen-Hogrefe, Jens, 2014. "Konjunkturbereinigung der Länder: Eine Quasi-Echtzeitanalyse am Beispiel Schleswig-Holsteins," Kiel Discussion Papers 538, Kiel Institute for the World Economy (IfW).

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    More about this item

    Keywords

    Steuerschätzung; Wissenschaftliche Methode; Vergleich; International; Industriestaaten; Deutschland;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • O57 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - Comparative Studies of Countries

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