Auflistung nach Schlagwort "Steuersystem"

Gerade angezeigt 1 - 5 von 5
  • Beitrag (Sammelwerk)
    European Patterns of Local Government Fiscal Regulation.
    (2021)
    European countries employ heterogeneous and complex systems to regulate local government budgets. Although the topic has become increasingly relevant in the face of past and future economic and budgetary crises, there is a lack of cross-country studies in this field, due in part to the institutional complexity of financial regulatory systems. With the help of extensive case study data processed with quantitative comparative analysis, we conduct a classification study which suggests a new way to analyse the commonalities in fiscal supervision structures, supervision routines and numerical fiscal rules in 21 European countries. In addition, we derive an aggregate index of regulatory strength. This allows us to identify a European north-southeast divide with looser regulatory regimes in the north. Such a pattern fits with existing theories of state traditions and might serve as useful heuristic for future debates about local government fiscal regulation.
  • Beitrag (Sammelwerk)
    Introduction: The Relevance and Conceptualisation of Local Finance Regulatory Regimes.
    (2021)
    Although local governments are essential providers of public services and infrastructure across Europe, they ultimately depend on funding from higher levels of government. The clear relevance of local government finances necessitates effective regulation in order to ensure financial sustainability, but as of yet there has been hardly any comparative research regarding this particular topic. The 18 chapters contained in this volume bring together the work of 40 experts in the disciplines of political science, economics, and public administration research to approach the subject of local financial regulation in various scales and contexts across Europe. In this introductory chapter, we first outline key concepts such as fiscal decentralisation and regulation and briefly describe associated underlying theories and research. Secondly, we present comparative fiscal data to demonstrate the variance and trends of fiscal decentralisation across Europe. It also introduces the concept and components of regulatory regimes and develops the argument, that the effectiveness and outcome of fiscal regulation depends not only on the quality of individual components but also on the interactions of those components. We finally present the three guiding questions of this volume and provide a short overview of the chapters to follow.
  • Graue Literatur/ Bericht
    Die Konjunkturabhängigkeit des Gemeindesteuersystems im Fokus. Die Corona-Krise gibt neuen Anlass für eine alte Diskussion.
    (2021) Friedrich-Ebert-Stiftung, Abt. Wirtschafts- und Sozialpolitik, Bonn
    Die Gewerbesteuer ist in vielerlei Hinsicht eine gute Gemeindesteuer. Ihre Schwäche ist, dass in wirtschaftlichen Krisen ihr Steueraufkommen massiven Schwankungen unterworfen ist. Will man die Gewerbesteuer als ein wichtiges Element des Gemeindesteuersystems beibehalten und ihre Konjunkturreagibilität abschwächen, könnte eine Lösung darin bestehen, die Grundsteuer zu stärken und zugleich die Schwankungsrisiken der Gewerbesteuer durch eine veränderte vertikale Steuerverteilung zwischen Bund, Ländern und Kommunen abzumildern.
  • Beitrag (Sammelwerk)
    Local Government Tax Structure.
    (2021)
    Designing the system of local funding implies the allocation of different tax sources to local governments. This challenge is of particular interest in times of economic recession since tax revenues can stabilise local revenues and therefore limit the need of fiscal regulation. International organisations promote a shift from labour taxes towards less growth-deteriorating consumption taxes. The recommendations for local governments aim at an increase of property taxation, which yields rather stable revenues over the business cycle. At first glance, this advice seems to describe a path of optimisation, minimising adverse economic effects and providing local governments with more reliable revenues. From this starting point, we analyse local tax structures across Europe with Eurostat data from 2004 to 2018. This study reveals that in times of economic slowdown, the share of potentially more growth-deteriorating local income tax revenue increased relative to the share of consumption tax revenue. Moreover, revenue from the current local tax basket is quite dependent on cyclical variations. Both imply that there is room for improving local government tax structures. However, although there are criteria for an optimal local tax structure, revenues should match the set of public services. As local governments provide quite heterogeneous sets, there is no one-size-fits-all solution.
  • Zeitschriften-/Zeitungsartikel
    Möglichkeiten der Einführung eines Hebesatzrechts beim gemeindlichen Einkommensteueranteil.
    (1993)
    Die Fähigkeit der Gemeinden, die Höhe der Besteuerung ihrer Bürger zu bestimmen, ist ein wichtiges Element der kommunalen Finanzautonomie. Nur diese "Beweglichkeit" einer Gemeindesteuer macht es möglich, immer erstrebenswerte Ausgabenwünsche mit immer schmerzhaften Einnahmen in Einklang zu bringen und die Bürger über die Höhe des eigenen finanziellen Einsatzes im Gemeindeparlament entscheiden zu lassen. Beweglich sind bisher nur die Gewerbesteuer und die - derzeit wenig attraktive - Grundsteuer. Daher wird ein konkreter Vorschlag gemacht, wie im Rahmen des bestehenden Einkommensteueranteils der Gemeinden - eine eigenständige kommunale Einkommensteuer neben ihm ist aus mehreren Gründen nicht sinnvoll - ohne großen Aufwand ein gemeindliches Hebesatzrecht realisiert werden kann. Es würde auch keine Grundgesetzänderungen erfordern. difu