Kommentar zum Entwurf eines Gesetzes zur Intensivierung der Bekämpfung der Schwarzarbeit und damit zusammenhängender Steuerhinterziehung: Auswirkungen der Schwarzarbeit auf das Umsatzsteuervolumen Grundsätzliche Würdigung der vorliegenden Gesetzesinitiative Finanzielle Auswirkungen Beurteilung Literatur

The volume of the shadow economy, particularly of illicit labour and illegal employment, has increased in Germany in recent years and has now reached an alarming level. The shadow economy is concentrated in labour-intensive industries such as construction, small businesses, the restaurant trade and domestic services like cleaning and household assistance. Contrary to widespread opinion, activities in the shadow economy are not a trifling matter but because of the associated tax evasion are a clear case of white-collar crime. Along with the enormous shortfalls in taxes and fees, illicit labour also intensifies competition and can bring legally operating enterprises into difficulties and thus destroy jobs. In addition the social insurance systems are burdened by lost revenue and unjustified payments. In this respect the present draft legislation to intensify the battle against illicit labour and the associated tax evasion is to be welcomed. It aims at increasing the sense of right and wrong and encouraging legal behaviour as well as combating commercially viable illicit labour by means of concentrated or expanded monitoring and prosecutions rights. Also the closing of gaps in the criminal laws and the creation of a new legal basis for the prosecution of illicit labour and tax evasion via a combination of all regulations for preventing illicit labour in one comprehensive law is desirable, especially for reasons of uniformity and clarity.