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Die EU-Zinsenrichtlinie: Ein Schuss in den Ofen?

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Die EU hat durch die Zinsenrichtlinie einerseits eindeutig von einer Politik, die auf einem Vertrauen gegenüber dem Bürger und einer gewissen Selbstbestimmung beruhte, zu einer Vorgehensweise gewechselt die durch Misstrauen und Kontrolle geprägt ist. Andererseits erscheinen die Regelungen der Zinsenrichtlinie, die auf die klassischen Verhaltensdeterminanten der Steuerhinterziehung abzielen, aber unzureichend. In Summe ist es daher möglich, dass die Zinsenrichtlinie ihr eigentliches Ziel der effektiven Besteuerung von Zinserträgen nicht erreicht. Da steuerbezogener Informationsaustausch eine strategische Variable der Mitgliedstaaten ist um die Attraktivität ihrer Finanzmärkte zu regulieren, ist es zumindest diskutabel, ob innerhalb der nationalen Umsetzungen der Richtlinie vorhandene Schlupflöcher nicht auf ein verschleiertes nichtkooperatives Verhalten der Mitgliedsstaaten zurückzuführen sind.

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  • Lars Gläser & Martin Halla, 2006. "Die EU-Zinsenrichtlinie: Ein Schuss in den Ofen?," Economics working papers 2006-14, Department of Economics, Johannes Kepler University Linz, Austria.
  • Handle: RePEc:jku:econwp:2006_14
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    1. Thomas Hemmelgarn & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2009. "Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive," CESifo Working Paper Series 2675, CESifo.

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    More about this item

    Keywords

    Steuerhinterziehung; Steuermoral; steuerbezogener Informationsaustausch;
    All these keywords.

    JEL classification:

    • D78 - Microeconomics - - Analysis of Collective Decision-Making - - - Positive Analysis of Policy Formulation and Implementation
    • F42 - International Economics - - Macroeconomic Aspects of International Trade and Finance - - - International Policy Coordination and Transmission
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
    • D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption
    • H41 - Public Economics - - Publicly Provided Goods - - - Public Goods
    • C72 - Mathematical and Quantitative Methods - - Game Theory and Bargaining Theory - - - Noncooperative Games

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