{"id":106818,"date":"2024-01-22T15:00:29","date_gmt":"2024-01-22T14:00:29","guid":{"rendered":"https:\/\/www.wifo.ac.at\/publication\/106818\/"},"modified":"2024-11-07T03:15:27","modified_gmt":"2024-11-07T02:15:27","slug":"laengerfristige-entwicklung-der-steuern-und-abgaben-in-oesterreich","status":"publish","type":"publication","link":"https:\/\/www.wifo.ac.at\/en\/publication\/106818\/","title":{"rendered":"L\u00e4ngerfristige Entwicklung der Steuern und Abgaben in \u00d6sterreich"},"content":{"rendered":"","protected":false},"featured_media":0,"template":"","class_list":["post-106818","publication","type-publication","status-publish","hentry"],"acf":{"subtitle":"","text":"Das \u00f6sterreichische Steuer- und Abgabensystem ist bei unver\u00e4nderter Rechtslage (schon seit langem) durch sinkende Aufkommenselastizit\u00e4ten gepr\u00e4gt. In der Folge wurden immer wieder diskretion\u00e4re Ma\u00dfnahmen ergriffen (wie in den Jahren 1996\/97 und 2000\/01), um die fiskalische Funktion des Steuersystems zu gew\u00e4hrleisten. Die globale Aufkommenselastizit\u00e4t liegt f\u00fcr die Periode 2002\/2010 bei 0,92 und wird aus folgenden Gr\u00fcnden von unterschiedlichen Annahmen \u00fcber die Wirtschaftsentwicklung kaum beeinflusst: Mehr als 55% der gesamten Einnahmen aus Steuern und Abgaben h\u00e4ngen von der Lohnsumme ab, die schw\u00e4cher als das nominelle Bruttoinlandsprodukt w\u00e4chst; dies d\u00e4mpft die Aufkommenselastizit\u00e4t. Weiters kann die Progressionswirkung der einkommensabh\u00e4ngigen Steuern die schw\u00e4chere Aufkommenselastizit\u00e4t der Umsatzsteuer und der sonstigen Verbrauchsteuern nicht ausreichend kompensieren. Zum dritten ist der Anteil der mengenabh\u00e4ngigen Steuern (mit geringer Aufkommenselastizit\u00e4t) in \u00d6sterreich noch immer verh\u00e4ltnism\u00e4\u00dfig hoch. Aufgrund der abnehmenden Aufkommenselastizit\u00e4t w\u00fcrde die Abgabenquote bis 2010 unter 44% sinken. Dadurch steigt (bei ausgeglichenem Haushalt) der Druck auf die Ausgaben.","onlinedate":"2002-11-28 01:00:00","lang":"German","publication_series":"","publication_date":"20021101","publication_date_year":"","publication_date_full":false,"publication_num_pages":"49","keywords":"[]","jelcodes":"[]","related_publications":"[]","pdf":315822,"zip":null,"link":"","monthly_report":false,"monthly_report_main":false,"monthly_report_volume":"","monthly_report_pages":"","monthly_report_pages_sort":"0","issue":"","journal":"","publisher":"","invisible":false,"external":false,"embargo_date":null,"types":[81966],"research_groups":[3500],"collaboration":"","persons":[3953],"persons_data":"[{\"personId\":3953,\"personName\":\"Gerhard Lehner\",\"organisationNames\":[]}]","clients":[10826],"subclients":[],"partners":[],"topics":[],"host_publication_title":"","host_publication_subtitle":"","place_of_publication":"","host_publication_editors":"[]","type_description":"","output_media":"","chapter":"","article_number":"","scientific_assistance":"[]","scientific_review":"[]","version":"","release_date":null,"expiration_date":null,"surveyor":"","research_assistance":"","edv":"","additional_info_de":"","additional_info_en":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.3) - 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