Verordnung des Bundesministers für Finanzen zum Progressionsbericht (Progressionsberichtsverordnung ? PBV)
451. Verordnung des Bundesministers für Finanzen zum Progressionsbericht (Progressionsberichtsverordnung ? PBV) Auf Grund des § 33a Abs. 6 des Einkommensteuergesetzes 1988, BGBl. Nr. 4/1988, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 174/2022, wird verordnet:Auf Grund des Paragraph 33 a, Absatz 6, des Einkommensteuergesetzes 1988, Bundesgesetzblatt Nr. 4 aus 1988,, zuletzt geändert durch das Bundesgesetz Bundesgesetzblatt Teil eins, Nr. 174 aus 2022,, wird verordnet:
§ 1.Paragraph eins,
Für die Ermittlung des prognostizierten Einkommensteueraufkommens im Progressionsbericht gilt:
1.Ziffer einsAuf Grundlage von Lohn- und Einkommensteuerdaten sowie sozioökonomischen Daten aus dem Basisjahr ist eine Einkommensverteilung zu ermitteln. Das Basisjahr ist das drittvorangegangene Kalenderjahr in Bezug auf das Jahr, für das der Progressionsbericht erstellt wird. Sollte dieses Jahr hinsichtlich der Einkommensverteilung nicht ausreichend repräsentativ sein, ist als Basisjahr das vor diesem liegende repräsentative Kalenderjahr heranzuziehen und diese Wahl im Progressionsbericht zu begründen. Für die Einkommensverteilung sind insbesondere folgende Parameter zu berücksichtigen:a)Litera aJahresbruttoeinkommen aus unselbständiger Beschäftigung aller Arbeitnehmer;b)Litera bJahresbruttoeinkommen aus unselbständiger Beschäftigung aller Pensionisten, insbesondere Pensionen aus der gesetzlichen Sozialversicherung;c)Litera cBetriebseinnahmen aus selbständiger Beschäftigung;d)Litera dWeitere steuerlich relevante sozioökonomische Charakteristiken (z. B. Kinderanzahl).2.Ziffer 2Die Einkommensverteilung für das Folgejahr ist entsprechend der Einkommensverteilung im Basisjahr und anhand der voraussichtlichen Entwicklung relevanter makroökonomischer Parameter zu prognostizieren. Dabei sind insbesondere zu berücksichtigen:a)Litera aDie Entwicklung der Zahl der Erwerbspersonen (unselbständigen Beschäftigten bzw. Arbeitslosen);b)Litera bDie...
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