IDEAS home Printed from https://ideas.repec.org/p/awi/wpaper/0459.html
   My bibliography  Save this paper

Kosten der Erhebung von Unternehmenssteuern in Deutschland

Author

Listed:
  • Manfred Rose

    () (University of Heidelberg, Department of Economics)

  • Michael Robert Rimmler
  • Marko Thomas Scholz

    () (University of Heidelberg, Department of Economics)

  • Daniel Zöller

    () (University of Heidelberg, Department of Economics)

Abstract

Der folgende Bericht beschreibt die bisherigen Ergebnisse der Forschungsarbeiten zum Projekt "Steuererhebungskosten". Ziel des empirisch orientierten Projektes ist es, mit wissenschaftlichen Methoden die Kosten der Erhebung von Ertragssteuer bei Unternehmen (Einkommensteuer von Einzelunternehmen, Einkommensteuer auf Gewinne von Personengesellschaften, Lohnsteuerabzugsverfahren, Körperschaftsteuer, Gewerbesteuer u. ä.) zu untersuchen sowie Steuerreformvorschläge darauf hin zu prüfen, ob und inwieweit sich hiermit auch eine Senkung der Steuererhebungskosten erreichen lässt. Im Teil I des Berichts wird zunächst die Steuervereinfachung als Kriterium einer optimalen Ertragsbesteuerung gewürdigt. Teil II bietet den Problemeinstieg durch eine Würdigung der Steuererhebungskosten als quantitativen Ausdruck von Steuerkomplexität. Die empirischen Untersuchungen erstreckten sich im Rahmen des Projekts zunächst auf die Ermittlung des Status Quo der Steuerbefolgungskosten im Bereich der gegenwärtigen Ertragssteuern bei jenen Unternehmen, die die Erfüllung ihrer wesentlichen Pflichten aus den Ertragssteuern an Steuerberater delegieren. Im Teil III des Berichts wird über den Ansatz und die Ergebnisse dieses Projekts berichtet.

Suggested Citation

  • Manfred Rose & Michael Robert Rimmler & Marko Thomas Scholz & Daniel Zöller, 2007. "Kosten der Erhebung von Unternehmenssteuern in Deutschland," Working Papers 0459, University of Heidelberg, Department of Economics, revised Nov 2007.
  • Handle: RePEc:awi:wpaper:0459
    as

    Download full text from publisher

    File URL: http://www.uni-heidelberg.de/md/awi/forschung/dp459.pdf
    Download Restriction: no

    References listed on IDEAS

    as
    1. Kaplow, Louis, 1996. "How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax," National Tax Journal, National Tax Association, vol. 49(1), pages 135-50, March.
    2. Sinn, Hans-Werner, 1985. "Kapitaleinkommensbesteuerung. Eine Analyse der intertemporalen internationalen und intersektoralen Allokationswirkungen," Monograph, Mohr Siebeck, Tübingen, edition 1, number urn:isbn:9783163448278.
    3. Joel Slemrod & Nikki Sorum, 1984. "The Compliance Cost of the U.S. Individual Income Tax System," NBER Working Papers 1401, National Bureau of Economic Research, Inc.
    4. Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547, June.
    5. Joel Slemrod & Shlomo Yitzhaki, 1995. "The Costs of Taxation and the Marginal Cost of Funds," IMF Working Papers 95/83, International Monetary Fund.
    6. Paul A. Samuelson, 1964. "Tax Deductibility of Economic Depreciation to Insure Invariant Valuations," Journal of Political Economy, University of Chicago Press, vol. 72, pages 604-604.
    7. Kaplow, Louis, 1996. "How Tax Complexity and Enforcement Affect the Equity and Efficiency of the Income Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(1), pages 135-150, March.
    8. Louis Kaplow, 1995. "How Tax Complexity and Enforcement Affect the Equity and Efficiency of The Income Tax," NBER Working Papers 5391, National Bureau of Economic Research, Inc.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Tax compliance costs; tax reform; optimal taxation;

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:awi:wpaper:0459. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gabi Rauscher). General contact details of provider: http://edirc.repec.org/data/awheide.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.