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Besteuerung versus Verbote illegaler Drogen
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ISBN10: 3640317335
ISBN13: 9783640317332
Publisher: Grin Verlag
Published: May 1 2009
Pages: 24
Weight: 0.09
Height: 0.06 Width: 5.83 Depth: 8.27
Language: German
ISBN13: 9783640317332
Publisher: Grin Verlag
Published: May 1 2009
Pages: 24
Weight: 0.09
Height: 0.06 Width: 5.83 Depth: 8.27
Language: German
Studienarbeit aus dem Jahr 2007 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Westfälische Wilhelms-Universität Münster (Institut für Finanzwissenschaft), Veranstaltung: Seminar für Wirtschafts- und Finanzpolitik, Sprache: Deutsch, Abstract: Der staatliche Kampf gegen illegale Drogen wie Marihuana, Kokain oder Heroin scheint aussichtslos. Durch ein Verbot von Anbau, Herstellung und Handel sowie Besitz und Erwerb illegaler Substanzen (in der Bundesrepublik Deutschland z.B. geregelt in 29 Betäubungsmittelgesetz) soll der Drogenhandel eingeschränkt, Verbrechen bekämpft und gesundheitliche Schäden durch den Konsum dieser Substanzen vermieden werden. Die Vereinigten Staaten von Amerika geben jährlich ungefähr 26 Milliarden Dollar dafür aus, Drogenhändler und -konsumenten zu ergreifen und zu bestrafen. In den USA liegt im Jahr 1995 die Rate bei 149 aufgrund von Drogendelikten Inhaftierten auf 100.000 Einwohner und liegt damit deutlich über der Rate für die Gesamtheit der Inhaftierten in westeuropäischen Staaten. Ein weiteres Indiz für die Wirkungslosigkeit der staatlichen Drogenbekämpfung ist das Beispiel des Marihuanakonsums in Australien. Von 15 Millionen Australiern geben 5,7 Millionen der über 14-jährigen im Jahr 1999 an, trotz des Verbots dieser Droge, schon einmal in Kontakt mit Marihuana gekommen zu sein. Insbesondere für diese Droge wird eine Legalisierung und ggf. eine Einführung eines im Vergleich zu legalen Gütern erhöhten Steuersatzes diskutiert. Im Folgenden sollen Verbot und Legalisierung mit einhergehender Besteuerung gegenübergestellt werden. Dabei wird in Kapitel zwei das Ma nahmen-Legitimationsschema als Analyseinstrument für wirtschafts- und finanzpolitische Ma nahmen eingeführt und kurz erläutert. Mittels dieses Schemas wird dann in Kapitel drei versucht das erklärte Ziel der zu ergreifenden Ma nahmen zu definieren und abzugrenzen. Weiter dem Schema folgend werden im vierten Teil der Arbeit die Instrumente Verbot und Besteu
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