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Harmonisierung der heterogenen Unternehmensteuern in Europa? Plädoyer für einen Mittelweg

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  • Melle, Marco Cataldo

Abstract

Harmonisierung der heterogenen Unternehmensteuern in Europa? Der vorliegende Pforzheimer Beitrag möchte für Europa einen Mittelweg der Harmonisierung der Besteuerung von Unternehmensgewinnen aufzeigen. Es geht um eine gemeinsame körperschaftsteuerliche Bemessungsgrundlage und ihre steuer- und ordnungsökonomische Einordnung. In der Literatur stehen sich totaler Wettbewerb und totale Harmonisierung scheinbar unversöhnlich gegenüber, während ein Mittelweg der Minimalharmonisierung in einem gemeinsamen Wirtschafts- und Währungsraum weitgehend vernachlässigt wird. Um steuerlichen Hindernissen für grenzüberschreitendes Wirtschaften und Gewinnverlagerungen von Hoch- in Niedrigsteuerländer wirksam zu begegnen, wäre ein Umdenken wünschenswert: Wettbewerb und Harmonisierung der Besteuerung von Unternehmensgewinnen können Komplemente statt Substitute einer effizienten Koordination sein.

Suggested Citation

  • Melle, Marco Cataldo, 2016. "Harmonisierung der heterogenen Unternehmensteuern in Europa? Plädoyer für einen Mittelweg," Beiträge der Hochschule Pforzheim 158, Pforzheim University.
    • Handle: RePEc:zbw:pfobei:158
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    Cited by:

    1. Gildeggen, Rainer & Willburger, Andreas, 2016. "What constitutes a compensation free regulation of foreign-owned property in international law? Some thoughts on the protection of foreign investment against expropriations, the states' right to regul," Beiträge der Hochschule Pforzheim 160, Pforzheim University.
    2. Möller, Klaus & Gairing, Fritz & Mezger, Daniel & Jehnichen, Thomas, 2020. "Design of training processes in manual order picking," Beiträge der Hochschule Pforzheim 175, Pforzheim University.
    3. van der Burg, Tsjalle, 2022. "Competitive balance and demand for football: A review of the literature," Beiträge der Hochschule Pforzheim 179, Pforzheim University.
    4. Leroch, Martin Alois, 2022. "Moral institutions and evolution: In search of equilibria," Beiträge der Hochschule Pforzheim 176, Pforzheim University.

    More about this item

    Keywords

    Europäische Kommission; GKKB; fiskalische Äquivalenz; institutionelle Kongruenz; ex-post-Harmonisierung; ex-post-Approximation; Steuervielfalt; OECD; Steuerkoordination; Gewinnverlagerungen; Steuervermeidung; buchhalterische Exits;
    All these keywords.

    JEL classification:

    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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