zurück zu Linde Digital
TEL.: +43 1 246 30-801  |  E-MAIL: support@lindeverlag.at
Suchen Hilfe

Besitzen Sie diesen Inhalt bereits, melden Sie sich an.
oder schalten Sie Ihr Produkt zur digitalen Nutzung frei.

Dokumentvorschau
SWI 12, Dezember 2012, Seite 538

Steuerbetrug, Steuerhinterziehung und Steueroasen im Visier der Europäischen Union

EU Measures to Reinforce the Fight against Tax Fraud and Tax Evasion

Stefan Bendlinger

Tax fraud and tax evasion are limiting the capacity of member states to raise revenues and to carry out their economic policy. In times of fiscal consolidation when member states are required to cut expenditures and to increase taxes, the conduct of fiscal policy is made even more difficult by tax fraud and tax evasion. A Communication from the Commission to the European Parliament and the Council on concrete ways to reinforce the fight against tax fraud and tax evasion, including in relation to third countries, outlines how tax compliance can be improved by reducing fraud and evasion. It also identifies areas where further legislative action or coordination among member states would be required. The Commission proposes that such action should not only target fraudulent activity in tax evasion but also aggressive tax planning as well as a mixture of defensive measures or sanctions against tax havens. Stefan Bendlinger summarizes the EU Commission’s conclusions.

I. Einleitung

Steuern sind die Haupteinnahmequelle eines Staates und wegen ihrer negativen finanziellen Auswirkungen auf alle Bürgerinnen und Bürger und die zum Teil komplexe Steuergesetzgebung ein ständiger politischer und ge...

Daten werden geladen...