Schlaue Besteuerung

ROM – Eine wirksame Steuerpolitik, die dem Staat angemessene interne Einnahmen sichert, ist ein entscheidender Faktor dafür, ob ein Land seine Entwicklungspolitik umsetzen kann. Aber die Steuereinnahmen in den meisten Entwicklungsländern sind niedrig und verhindern so Fortschritte zu einer ausgewogeneren, umfassenderen und nachhaltigeren wirtschaftlichen Entwicklung, die die öffentliche Gesundheit verbessern und den Lebensstandard steigern kann.

Obwohl nichtsteuerliche Einnahmen beträchtlich zum Gesamt-BIP einiger Länder beitragen können, liegen die Steuerquoten (in % vom BIP) in Ländern mit niedrigen und niedrigen mittleren Einkommen bei ungefähr 15 % beziehungsweise 19 % – was deutlich niedriger ist als der OECD-Durchschnitt von über 35 %. Um Entwicklungsprojekte zu finanzieren, müssen arme Länder und Länder mit niedrigen mittleren Einkommen Steuerstrategien konzipieren und umsetzen, die ihre inländischen Einnahmen steigern.

Dazu muss das vorherrschende Dogma aufgegeben werden, dass Steuern nur dann erhöht werden sollten, wenn dies absolut notwendig ist. Bei dieser Haltung wird davon ausgegangen, dass niedrigere Steuersätze die Steuerquote steigern, indem sie eine bessere Einhaltung der Steuergesetze sicherstellen, sie befürwortet zudem eine indirekte Besteuerung (z. B. durch Mehrwertsteuern), um die Steuerbasis zu erweitern, damit Personen mit bescheidenen Einkommen eingeschlossen werden.

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