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Alternativen der künftigen Umsatzbesteuerung im Binnenmarkt

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  • Stehn, Jürgen

Abstract

In den letzten Monaten ist die Frage der künftigen Ausgestaltung der Umsatzbesteuerung im Binnenmarkt erneut in den Blickpunkt der wirtschaftspolitischen Diskussion geraten. Das ursprünglich bis zum Ende des Jahres 1996 terminierte Übergangssystem der Umsatzbesteuerung im europäischen Binnenmarkt wurde auf unbestimmte Zeit verlängert, da die EUKommission kein konsensfähiges Konzept der zukünftigen Umsatzbesteuerung vorlegen konnte. Ziel dieses Beitrags ist es, ökonomisch sinnvolle Alternativen zum gegenwärtigen Übergangssystem aufzuzeigen. Nach einer Darstellung und kritischen Würdigung des Übergangssystems werden mit dem Gemeinschaftsprinzip, dem Ursprungslandprinzip und einem Verkaufssteuersystem drei alternative Konzepte der künftigen Umsatzbesteuerung in der EU diskutiert.

Suggested Citation

  • Stehn, Jürgen, 1997. "Alternativen der künftigen Umsatzbesteuerung im Binnenmarkt," Open Access Publications from Kiel Institute for the World Economy 1698, Kiel Institute for the World Economy (IfW Kiel).
    • Handle: RePEc:zbw:ifwkie:1698
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    References listed on IDEAS

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    1. Donges, Juergen B., 1989. "Die EG auf dem Weg zum Binnenmarkt? Erwartungen, Konsequenzen, Probleme," Kiel Working Papers 360, Kiel Institute for the World Economy (IfW Kiel).
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    7. Boss, Alfred, 1989. "Steuerharmonisierung und Realisierung des EG-Binnenmarktes," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 69(5), pages 249-251.
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    Cited by:

    1. Soltwedel, Rüdiger, 1997. "Dynamik der Märkte - Solidität des Sozialen: Leitlinien für eine Reform der Institutionen," Kiel Discussion Papers 297/298, Kiel Institute for the World Economy (IfW Kiel).

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