The current tax losses in VAT have led to various reform proposals. Currently two different reform models (reverse-charge procedure and actual cost with cross-check) are being evaluated by an auditing company for the Federal Ministry of Finance with regard to methodological and empirical strengths and risks, with particular emphasis being placed on an appraisal of the resulting effect on tax revenue collected. In addition questions of the legal rendering, the technical realisation and administration as well as general acceptance are also of major importance.
The Ifo Institute has the task of making a constructive scientific contribution to this project; with an emphasis on the actual taxation including a comparison of the two models with each other and with the existing turnover tax system.
In addition to a comparative analyses of the turnover tax system with the reform proposals, quantifications will be carried out based on turnover tax statistics and National Accounts.
Turnover tax statistics; National Accounts.
The results will flow into the current discussions of reform proposals.
No direct publication.
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