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Methoden der Steuerschätzung im internationalen Vergleich

  • Thiess Büttner
  • Björn Kauder


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.

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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 44 and published in 2008.
Handle: RePEc:ces:ifofob:44
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  1. Auerbach, Alan J., 1999. "On the Performance and Use of Government Revenue Forecasts," National Tax Journal, National Tax Association, vol. 52(n. 4), pages 765-82, December.
  2. Martin Mühleisen & Kornelia Krajnyak & Stephan Danninger & David Hauner & Bennett W Sutton, 2005. "How Do Canadian Budget Forecasts Compare with Those of Other Industrial Countries?," IMF Working Papers 05/66, International Monetary Fund.
  3. Frits Bos, 2007. "The Dutch fiscal framework; history, current practice and the role of the CPB," CPB Document 150, CPB Netherlands Bureau for Economic Policy Analysis.
  4. Knorr, Andreas, 1997. "Modell Neuseeland? Reformen und Reformergebnisse im Überblick," Ilmenau Economics Discussion Papers 12, Ilmenau University of Technology, Institute of Economics.
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