Kampf der Steuerhinterziehung

ALESSANDRIA, ITALIEN –  Steuerhinterziehung ist eine weltweites Übel. Manchen Schätzungen zufolge hat die „Schattenwirtschaft“ in den Industrieländern 10 Prozent des BIP erreicht. In den Entwicklungsländern kann ihr Wert bei über 70 Prozent des BIP liegen. Und es wird schlimmer.

Üblicherweise bekämpft man Steuerhinterziehung durch zweierlei Maßnahmen: Steuerprüfungen und strenge Strafen. Wie allerdings die steigende Zahl der Steuerhinterziehungen zeigt, laufen diese Mechanismen lediglich auf ein Katz-und-Maus-Spiel hinaus, wobei die Mäuse das Spiel offenbar für sich entscheiden. 

Mit zunehmender Verbreitung der Steuerhinterziehung entwickelten sich ganze Netzwerke, die sich dem Verbergen von Einkommen widmen, wodurch auch die Bestrafung der Gesetzesbrecher weit unwahrscheinlicher wurde.Außerdem geraten die Steuerbehörden aufgrund der steigenden Zahl von Steuerhinterziehungen zunehmend unter Druck, nachgiebiger zu agieren oder Schmiergelder anzunehmen.

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