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Beurteilung der Vorschläge zur Reform des Einkommensteuertarifs 1999

Beurteilung der Vorschläge zur Reform des Einkommensteuertarifs 1999

          
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About the Book

Inhaltsangabe: Einleitung: In dem vergangenen Jahr hat sich der wirtschaftliche Aufschwung nicht in dem erhofften Rahmen entwickelt. Das Wirtschaftswachstum blieb deutlich hinter den Erwartungen zurück und konnte nicht zu einer Entlastung des Arbeitsmarktes beitragen. Die Arbeitslosenzahlen sind daher weiter angestiegen und haben im Februar 1997 mit rd. 4,7Millionen einen neuen Nachkriegsrekord erreicht. Als Grund für diese Entwicklung werden von der Regierung die drastischen Veränderungen im internationalen Wettbewerb angeführt. Daher wird seit einiger Zeit nach Lösungen gesucht, die zu einer Verbesserung der Produktions- sowie Investitions- und damit der Beschäftigungsbedingungen am Standort Deutschland führen sollen. Anfang 1996 ergriff die Bundesregierung mit dem "Aktionsprogramm für Investitionen und Arbeitsplätze" und dem,"Programm für mehr Wachstum und Beschäftigung" zwei Initiativen mit dem Ziel, ein umfassendes wirtschafts-, finanz- und sozialpolitisches Gesamtkonzept zur Bekämpfung der Arbeitslosigkeit zu erarbeiten. Im Rahmen dieser Maßnahmen ist auch eine Reform des Steuersystems - insbesondere die Reform der Einkommensbesteuerung - vorgesehen. Entsprechend diesem Auftrag wurde die Steuerreform-Kommission unter dem Vorsitz von Bundesfinanzminister Theo Waigel eingesetzt. Die Kommission hat Vorschläge zur Reduzierung der Steuersätze ausgearbeitet, die durch steuervereinfachende Maßnahmen im Rahmen einer Verbreiterung der Bemessungsgrundlage durch einen Abbau von Steuervergünstigungen und Sonderregelungen gegenfinanziert werden sollen. Die Forderungen nach einer grundlegenden Einkommensteuerreform sind nicht neu. Politik und Wissenschaft haben Reformen in regelmäßigen Abständen immer wieder angemahnt. So stellte die sog. "Bareis-Kommission" bereits im November 1994 dem Bundesfinanzminister im Rahmen ihrer Thesen zur Steuerfreistellung des Existenzminimums ab 1996 auch eine Reform der Einkommensteuer vor. Diese Vorschläge wurden zum damaligen Zeitpunkt im


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Product Details
  • ISBN-13: 9783838613987
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Width: 148 mm
  • ISBN-10: 3838613988
  • Publisher Date: 31 Mar 1999
  • Height: 210 mm
  • No of Pages: 108
  • Series Title: German
  • Weight: 154 gr


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Beurteilung der Vorschläge zur Reform des Einkommensteuertarifs 1999
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