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Ziele und Optionen der Steuerreform: Reformoptionen für den Bereich der indirekten Steuern

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  • Georg Gottholmseder

    (WIFO)

Abstract

Indirekte Steuern sind im österreichischen Steuersystem ein wichtiger Faktor. Sie leisten einerseits einen wesentlichen Beitrag zur Finanzierung der Staatsaufgaben und entfalten andererseits ökonomisch und gesellschaftlich erwünschte Lenkungseffekte. Die vorliegende Untersuchung möglicher Reformoptionen für den Bereich der indirekten Steuern geht insbesondere auf potentielle Erhöhungen spezifischer Verbrauchsteuern ein. Maßnahmen in diesem Bereich würden neben Lenkungseffekten auch einen Spielraum für eine Verbesserung der Steuerstruktur hin zu einem beschäftigungsfreundlicheren System schaffen. Durch eine Annäherung von Tabaksteuer, Alkohol- und Biersteuer an das Durchschnittsniveau der EU 15 sowie durch die Wiedereinführung der Weinsteuer könnten insgesamt Einnahmen von mehr als 0,5 Mrd. € für eine umfangreiche Tarifreform erzielt werden. Eine Anhebung des allgemeinen Umsatzsteuertarifs wird hingegen nicht empfohlen.

Suggested Citation

  • Georg Gottholmseder, 2008. "Ziele und Optionen der Steuerreform: Reformoptionen für den Bereich der indirekten Steuern," WIFO Studies, WIFO, number 33942.
    • Handle: RePEc:wfo:wstudy:33942
    Note: With English abstract.
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    References listed on IDEAS

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