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Wirtschaftsstrafrecht. Die Bekämpfung der Schwarzarbeit: Erscheinungsformen und Ahndung

Wirtschaftsstrafrecht. Die Bekämpfung der Schwarzarbeit: Erscheinungsformen und Ahndung

          
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About the Book

Studienarbeit aus dem Jahr 2009 im Fachbereich Jura - Strafrecht, Note: 14, Ludwig-Maximilians-Universität München, Sprache: Deutsch, Abstract: Mit dem im Bundesgesetzblatt vom 28.07.2004 verkündeten Gesetz zur Intensivierung der Bekämpfung der Schwarzarbeit und damit zusammenhängender Steuerhinterziehung wurde die öffentliche Diskussion rund um das Thema Schwarzarbeit erneut entfacht. Hauptbestandteil des Gesetzes stellt das Gesetz zur Bekämpfung der Schwarzarbeit und der illegalen Beschäftigung, kurz SchwarzArbG, dar. Das Gesetz trat am 01.08.2004 in Kraft und soll einen wichtigen Schritt zur Erreichung des Ziels der Bundesregierung, Schwarzarbeit und Schattenwirtschaft entschlossen zu bekämpfen, darstellen. Durch das SchwarzArbG hat der Gesetzgeber die in bisher verschiedenen Gesetzen verankerten Regelungen zur Bekämpfung der Schwarzarbeit in einem Einzelgesetz zusammengefasst. Mit solch einem "mehrschichtigen Maßnahmen- und Gesetzgebungspaket" will die Bundesregierung ein neues Unrechtsbewusstsein bezüglich der Schwarzarbeit schaffen, dieser präventiv entgegenwirken und rechtmäßiges Verhalten fördern. Die Bekämpfung der Schattenwirtschaft soll auf eine verbesserte gesetzliche Grundlage gestellt werden. Während die Schwarzarbeit vielfach noch als Kavaliersdelikt angesehen wird, werden die resultierenden, schwerwiegenden Schäden der Schattenwirtschaft meist verkannt. Der geschätzte Umfang lag im Jahr 2003 bei ca. 370 Milliarden Euro,3 wobei allein 140 Milliarden Euro auf den Bausektor und ca. 55 Milliarden Euro auf haushaltsnahe Dienstleistungen entfallen. Schwarzarbeit schädigt sowohl die Sozialkassen als auch den Fiskus und "führt zu Wettbewerbsnachteilen von gesetzestreu arbeitenden Unternehmern und vernichtet dadurch Arbeitsplätze". Bei Schwarzarbeit handelt es sich um schwerwiegende Wirtschaftskriminalität, welche dem Gemeinwesen schweren Schaden zufügt und in Deutschland bereits ein alarmierendes Niveau erreicht hat. Diese schwerwiegende, gemeinschädliche


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Product Details
  • ISBN-13: 9783640422753
  • Publisher: Grin Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 3 mm
  • Weight: 63 gr
  • ISBN-10: 3640422759
  • Publisher Date: 11 Sep 2009
  • Height: 210 mm
  • No of Pages: 40
  • Series Title: German
  • Sub Title: Erscheinungsformen und Ahndung
  • Width: 148 mm


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