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Allein in Deutschland fehlen nach den Bedarfszahlen der Arbeitgeber über 10.000 Steuerbeamte und -beamtinnen. ver.di macht sich stark für ein Register, in dem die wahren Begünstigten von Briefkastenfirmen in Steueroasen verzeichnet sind. Finanztransaktionen in Steueroasen müssen mit einer hohen, direkten Steuer belegt, Banken, die bei der Steuerflucht helfen, müssten mit Lizenzentzug bestraft werden.
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Dr. Jürgen Glaubitz
Redaktioneller Stand: September 2013
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Eckpunkte einer zukunftsfesten Fiskalpolitik
Claus Schäfer
27.2.2013
Von einem großen Teil der Gesellschaft wird das Wirken des Staates als \"belastend\" ausgegeben, weil der Blick meist auf den staatlichen Einnahmen beziehungsweise die eigenen Abgaben ruht, während die öffentlichen Ausgaben beziehungsweise Leistungen oft noch nicht einmal \"gefühlt\" werden. Manchmal gilt das \"Öffentliche\" dem \"Privaten\" sogar als Feind. Doch weder diese Feindlichkeit noch der Fokus auf die Staatseinnahmen sind gerechtfertigt. Ein Blick auf das Wesentliche einer nachhaltigen Fiskalpolitik zeigt, wir brauchen das Öffentliche und seinen Garanten, den Staat, mehr denn je: aktuell als Stabilisator einzelner Märkte und danach als Marktregulierer, damit sich etwa die enormen Finanzmarkt-Rettungskosten seit 2008 nicht wiederholen oder Wohnungsmarktkrisen unterbleiben; generell als Sicherer des sozialen Friedens in Deutschland und Europa, der durch Umverteilungs- und Ungleichheitsprozesse bedroht ist; als Lieferanten von fundamentalen öffentlichen Gütern, ohne die die Gesellschaft auf Dauer nicht funktioniert oder auch als Schützer von Umwelt und Klima zur Erhaltung der Lebensbasis.[1] Solche Herausforderungen waren immer gewaltig, aber auch lange zu bewältigen durch die Herausbildung des Sozialstaats europäischer Prägung. Erst zuletzt wurde sein Erfolg angezweifelt. Insofern muss man fast dankbar sein, dass die Finanzmarktkrise zu einer Neubetrachtung des Öffentlichen beziehungsweise des Staates beiträgt.
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-
Steuerbetrug:
Fälschung von Dokumenten zur Steuerersparnis (illegal)
-
Steuerhinterziehung:
Verheimlichung eines Steuertatbestandes (für Schweizer
illegal, für reiche Ausländer ziemlich legal)
Öffentliche Finanzen I
Wintersemester 2002/03
Zusammenfassung:
Jan Schudel ,
WWZ der Universität Basel
24
-
Steuervermei
dung:
Umgehung eines Steuertatbestandes (z. B. Gründung einer
Familienstiftung in Liechtenstein)
-
Steuerflucht:
Wechsel des Wohnsitzes, Firmenstandortes (z. B. nach Freienb
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Druckansicht
Allgemeine Präventionsmaßnahmen
Dr. Dirk Ehlscheid
Brigitte Pfeiffer
Im Folgenden werden zusätzlich zu den bereits dargestellten Präventionsmaßnahmen gegen Geldwäsche, die sich u. a. aus dem GwG ergeben, weitere allgemeine Präventionsmaßnahmen dargestellt.