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Steueroasen: Entwicklung, Auswirkungen und ihre Rolle in der Weltwirtschaft

Steueroasen: Entwicklung, Auswirkungen und ihre Rolle in der Weltwirtschaft

          
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About the Book

Diplomarbeit aus dem Jahr 2007 im Fachbereich VWL - Makroökonomie, allgemein, Note: 2,0, Eberhard-Karls-Universität Tübingen, Sprache: Deutsch, Abstract: Steueroasen sind Staaten und Territorien, die genutzt werden, um Steuern in einem anderen Staat in erheblichem Umfange zu hinterziehen oder zu vermeiden. Die OECD hat darüber hinaus noch weitere Kriterien zusammengestellt, die der Identifikation von Steueroasen dienen sollen: Keine bzw. nur Nominalsteuern, Mangel an effektivem steuerlichem Informationsaustausch, Mangel an Transparenz des Rechts- und Verwaltungssystems sowie das Fehlen realer wirtschaftlicher Aktivitäten, wie etwa bei "Scheingeschäften" oder "Briefkastenfirmen". Das erste Kriterium stellt gleichzeitig auch das wichtigste zur Identifikation von Steueroasen dar. Der Mangel an effektivem steuerlichem Informationsaustausch kommt in der Weise zum Vorschein, dass Steueroasen ein sehr striktes Bankgeheimnis und weitere Schutzmaßnahmen aufweisen. Dadurch wird es den ausländischen Steuerbehörden erschwert, die Einkommen, die multinationale Unternehmen in Steueroasen erzielen oder dorthin verlagern, einer genauen Prüfung zu unterziehen. Dies trägt weiterhin dazu bei, dass diejenigen von Steueroasen profitieren, die die Herkunft ihres Einkommens verbergen bzw. es in ihren Heimatländern nicht deklarieren wollen, da die gesetzliche Kontrolle und die finanzielle Offenlegung in Steueroasen unzureichend ist. Als Steueroasen dienen nicht nur Staaten wie beispielsweise Irland, Schweiz, Andorra, Liechtenstein, Luxemburg und mehrere karibische Inselstaaten, sondern auch international genutzte Finanzzentren wie Zürich, New York, London, Tokio, Singapur, Hong Kong, Paris und Frankfurt. Auch bei diesen Finanzzentren bleiben Einkommen aus Spareinlagen und andere Formen von Kapitaleinlagen meist steuerfrei und ein effektiver Informationsaustausch mit ausländischen Steuerbehörden findet nicht statt. Einige Finanzzentren garantieren ihren Kunden zudem ein strenges steuerl


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Product Details
  • ISBN-13: 9783638822909
  • Publisher: Grin Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Weight: 104 gr
  • ISBN-10: 3638822907
  • Publisher Date: 09 Oct 2007
  • Height: 210 mm
  • No of Pages: 70
  • Series Title: German
  • Sub Title: Entwicklung, Auswirkungen und ihre Rolle in der Weltwirtschaft
  • Width: 148 mm


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Steueroasen: Entwicklung, Auswirkungen und ihre Rolle in der Weltwirtschaft
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Steueroasen: Entwicklung, Auswirkungen und ihre Rolle in der Weltwirtschaft
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