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Das Einkommensteuergesetzbuch (Karlsruher Entwurf)

Das Einkommensteuergesetzbuch (Karlsruher Entwurf)


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About the Book

Grundgedanke des EStGB ist die Verbreiterung der Bemessungsgrundlage durch das Streichen von Lenkungs- und Ausweichtatbestanden, wodurch mehr Gerechtigkeit und Verstandlichkeit in der Einkommensbesteuerung erreicht werden sollen. Da der Entwurf aufkommensneutral realisiert werden soll, wird eine deutliche Absenkung der Steuersatze angestrebt. Vorgesehen ist ein linearer Steuersatz von 25 %, der bei naturlichen Personen allerdings durch die Konstruktion der Bemessungsgrundlage erst ab einem Einkommen von 20.001 ? gilt. Ziel des EStGB ist es u.a. das Steuerrecht zu vereinfachen. Dieses Ziel wird nur zum Teil erreicht. Kritisch ist insbesondere die radikale Verkurzung des Gesetzestextes, die das Gesetz selbst zwar ubersichtlicher und zum Teil auch verstandlicher macht, aber die Einzelfallregelungen in Rechtsverordnungen, Verwaltungsanweisungen und Gerichtsentscheidungen verlagert. Durch diese Vorgehensweise wird zudem die Rechtssicherheit empfindlich beeintrachtigt. Aus Effizienzgesichtspunkten ist das EStGB ebenfalls zwiespaltig zu sehen. Sozialzwecknormen und Sonderregelungen fuhren zu Allokationsineffizienzen. Der Abbau solcher Regelungen ist daher grundsatzlich positiv zu betrachten. Andererseits wurden einige dieser Regelungen zur Vereinfa-chung der Besteuerung und zur Senkung der Vollzugskosten eingefuhrt. Eine Streichung konnte daher zum Teil negative Effekte auf die Effizienz und Einfachheit haben. Bei den Gerechtigkeitsaspekten stellt das EStGB eine Verbesserung zum geltenden Recht dar. Die horizontale Gerechtigkeit wird weitgehend gewahrt und dort, wo sie durchbrochen wird, durch andere Aspekte, wie der Effizienz oder dem Schutz der Privatsphare, gerechtfertigt. Durch die indirekt progressive Besteuerung wird die horizontale Gerechtigkeit in der Zeit, also die gleichmassige Besteuerung des Lebenszeiteinkommens bei gleicher Leistungsfahigkeit, nicht er-reicht. Allerdings wird die horizontale Gerechtigkeit in der Zeit im Vergleich zum geltenden Recht verbessert, da die Progressionswirkung im EStGB geringer ist, als im EStG. Die vertikale Gerechtigkeit wird durch die Ausgestaltung des Tarifs und der Bemessungsgrundlage erreicht. Durch die Konstruktion der steuerjuristischen Person wird auch Rechtsformneutralitat zwischen Personen- und Kapitalgesellschaften erreicht. Insgesamt stellt das EStGB eine gute Diskussionsgrundlage fur eine notwendige Reform des Ein-kommensteuerrechts dar.

About the Author :
CHRISTOPH PETERS was born in 1966 in Kalkar, Germany. He studied painting from 1988 to 1994 at the National Academy of Arts in Karlsruhe. His debut novel "Stadt Land Fluss" (1999) was award the Aspekte Prize for Literature. In 2001 he published a highly acclaimed collection of short stories called "Kommen und gehen, manchmal bleiben," Christoph Peters lives in Berlin.


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Product Details
  • ISBN-13: 9783638365918
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Language: German
  • ISBN-10: 3638365913
  • Publisher Date: 01 Jan 2005
  • Binding: Digital (delivered electronically)
  • No of Pages: 23


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