A steering tax or ecological incentive tax is a tax which aims to change the behaviour of the tax payer, as defined by lawmakers, and not particularly to increase tax revenue. The term is not sharply definable because many tax related laws influence buyer behaviour which is not always a wanted effect (compensation reaction). The Pigovian tax is a special case of a steering tax to avoid negative Externality. An ecological tax reform is often understood to refer to the introduction of a steering tax on energy use, according to the Polluter pays principle.
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| - Lenkungsabgabe (de)
- Extrafiscalidade (pt)
- Steering tax (en)
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| - Eine Lenkungsabgabe, auch Lenkungssteuer, Lenkungszwecksteuer oder Wirkungszwecksteuer, ist eine Abgabe, deren Hauptzweck es ist, das Verhalten der Abgabepflichtigen in eine bestimmte, vom Gesetzgeber gewünschte Richtung zu lenken. Die Erzielung von Einnahmen ist demgegenüber Nebenzweck. (de)
- A steering tax or ecological incentive tax is a tax which aims to change the behaviour of the tax payer, as defined by lawmakers, and not particularly to increase tax revenue. The term is not sharply definable because many tax related laws influence buyer behaviour which is not always a wanted effect (compensation reaction). The Pigovian tax is a special case of a steering tax to avoid negative Externality. An ecological tax reform is often understood to refer to the introduction of a steering tax on energy use, according to the Polluter pays principle. (en)
- Extrafiscalidade, em direito tributário diz respeito a utilização de instrumentos tributários para a consecução de finalidades diversas da arrecadação. O direito tributário pode induzir os comportamentos por meio da criação de situações em que o contribuinte será premiado ou penalizado economicamente diante da possibilidade de adoção do comportamento julgado socialmente desejável ou indesejável. Os impostos não estão sempre relacionados à despesa estatal; ao contrário, muitas vezes têm como finalidade impor ou coibir comportamentos aos particulares. (pt)
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| - Eine Lenkungsabgabe, auch Lenkungssteuer, Lenkungszwecksteuer oder Wirkungszwecksteuer, ist eine Abgabe, deren Hauptzweck es ist, das Verhalten der Abgabepflichtigen in eine bestimmte, vom Gesetzgeber gewünschte Richtung zu lenken. Die Erzielung von Einnahmen ist demgegenüber Nebenzweck. Lenkungssteuern beruhen in der Regel auf eigens zu Lenkungszwecken erlassenen Steuergesetzen. Daneben werden in bestehenden Gesetzen mit Hilfe von Ausnahmen, seien es Steuervergünstigungen oder steuerliche Benachteiligungen, Lenkungszwecke verfolgt. Lenkungsnormen sind Rechtsnormen, die die rechtliche Grundlage für Lenkungssteuern und lenkende Steuerausnahmen bilden. Im Fall der Steuervergünstigungen lenkt das Steuersystem nicht mittels Belastung unerwünschten Verhaltens, sondern mittels Förderung erwünschten Verhaltens. So wird zum Beispiel in Deutschland der Verkauf von Büchern nur mit dem ermäßigten Umsatzsteuersatz belastet und so indirekt subventioniert, was sich mit einem kulturpolitischen Lenkungszweck rechtfertigen lässt. Weiteres Beispiel ist die deutsche Kraftfahrzeugsteuer, die schadstoffarme Modelle vergünstigt. Die österreichische Normverbrauchsabgabe für Kraftfahrzeuge, die ebenfalls Anreize für die Anschaffung emissionsarmer Kraftfahrzeuge bieten soll, ist hingegen eine belastende Lenkungsabgabe, die eigens im Normverbrauchsabgabegesetz geregelt ist. (de)
- A steering tax or ecological incentive tax is a tax which aims to change the behaviour of the tax payer, as defined by lawmakers, and not particularly to increase tax revenue. The term is not sharply definable because many tax related laws influence buyer behaviour which is not always a wanted effect (compensation reaction). The Pigovian tax is a special case of a steering tax to avoid negative Externality. An ecological tax reform is often understood to refer to the introduction of a steering tax on energy use, according to the Polluter pays principle. In other languages incentive taxes (or fees) are known as "de:Lenkungsabgabe" or "Lenkungs-Steuer" (Switzerland). Some of the eco-taxes ("Ökosteuer") in Germany and Austria are also steering taxes, in the sense of the originally intended Eco-social market economy. The vehicle Excise Duty in Germany is an example of a steering tax. It is formulated in such a way that there is an incentive to invest in a new car which is as low polluting as possible. Cars with larger pollutant emissions pay a high tax compared to less polluting cars. Electric cars are tax free. In Germany and Switzerland it is legally clarified that the tax revenues should be used to promulgate, or "steer", the targeted behaviour change. The increase of earnings may be as long secondary aim as the rule has an objective earning relevance. This means that the tax may be as long be valid as a tax earning can be expected to take place and therefore the steering effect is justified. If the aim of steering the payer's behaviour is successful, this means that the aim to increase tax revenues will be unsuccessful. The yield of tax revenue is reduced if the tax payers behave in the targeted way. For example, the consumption of cigarettes was quickly significantly reduced in Germany in 2004 by the increase of the tobacco tax. (en)
- Extrafiscalidade, em direito tributário diz respeito a utilização de instrumentos tributários para a consecução de finalidades diversas da arrecadação. O direito tributário pode induzir os comportamentos por meio da criação de situações em que o contribuinte será premiado ou penalizado economicamente diante da possibilidade de adoção do comportamento julgado socialmente desejável ou indesejável. Os impostos não estão sempre relacionados à despesa estatal; ao contrário, muitas vezes têm como finalidade impor ou coibir comportamentos aos particulares. A extrafiscalidade transforma-se, então, num importante mecanismo para a atuação do Estado na luta pelo desenvolvimento econômico e contra as desigualdades sociais. A intervenção indireta do Estado sobre a economia e sobre o comportamento de seus cidadãos por meio de tributos ou outras formas de oneração econômica é um assunto de rara complexidade. (pt)
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