Władztwo podatkowe i jego wpływ na strukturę dochodów budżetowych gmin w Niemczech
TAX GOVERNMENT AND ITS INFLUENCE OF THE STRUCTURE OF BUDGET INCOMES OF COMMUNITIES IN GERMANY
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2008, vol., nr 65, s. 231-241
Abstract
German communities belong to the administrative structure of the Länder and are subject to their supervision. However, the article 28 of The German Constitution guarantees the municipalities in this country local autonomy by granting them the right to manage all their affairs on their own responsibility. The right of self-government also includes responsibility for financial matters. The basic aim of this article is to present the scope of municipal tax autonomy and its influence on the structure of incomes collected by local-governments in Germany. The author emphasizes among other things the fact, that there exist considerable differences in the incomes sources between the former East and West Germany. The revenues of West German municipalities are composed mainly of taxes, fees and contributions, while the basic source of revenue for eastern communities are the federal and state grants