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Wie streitanfällig ist das österreichische Steuerrecht? Eine empirische Untersuchung der Urteile des österreichischen Verwaltungsgerichtshofs nach Bemessungsgrundlagen-, Zeit- und Tarifeffekten

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  • Niemann, Rainer
  • Kastner, Christoph

Abstract

In diesem Beitrag werden die Urteile des österreichischen Verwaltungsgerichtshofs (VwGH) zu Ertragsteuern nach Bemessungsgrundlagen-, Zeit- und Tarifeffekten untersucht. Mit einem Anteil von fast 80% machen die Bemessungsgrundlageneffekte den überwiegenden Teil steuerlicher Effekte aus. Trotz der Dominanz von Zeiteffekten in der betriebswirtschaftlichen Literatur entfallen auf diese nur 14% der Urteile. Mit 6% der Urteile sind die Tarifeffekte von untergeordneter Bedeutung. Betrachtet man die Streitanfälligkeit als Indiz für die Erhebungskosten einzelner steuerlicher Regelungen, so könnte Steuervereinfachung paradoxerweise durch detailliertere Steuergesetze erzielt werden. Da eine Abgrenzung zwischen Einkommenserzielung und Konsum in jedem Steuersystem nur mit begrenzter Trennschärfe möglich ist, ist eine gänzliche Vermeidung der Streitanfälligkeit nicht möglich.

Suggested Citation

  • Niemann, Rainer & Kastner, Christoph, 2008. "Wie streitanfällig ist das österreichische Steuerrecht? Eine empirische Untersuchung der Urteile des österreichischen Verwaltungsgerichtshofs nach Bemessungsgrundlagen-, Zeit- und Tarifeffekten," arqus Discussion Papers in Quantitative Tax Research 40, arqus - Arbeitskreis Quantitative Steuerlehre.
    • Handle: RePEc:zbw:arqudp:40
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