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Hebesatzpolitik und Beitragsplanung: Empirische Befunde zu den Steuern und Beiträgen auf lokaler Ebene

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  • Beck, Kilian

Abstract

Die vorliegende Studie liefert in drei gleichrangigen Teilen empirische Befunde zu den Steuern und Beiträgen auf lokaler Ebene. In den ersten beiden Teilen wird die Realsteuerpolitik deutscher Kommunen quantitativ datenempirisch und qualitativ in Form einer Expertenbefragung untersucht. Hierbei wird insbesondere der Frage nachgegangen, welche Determinanten das gemeindliche Hebesatzniveau bei der Gewerbesteuer und den Grundsteuern A und B bestimmen. Der dritte Teil analysiert die Beitragseinnahmen der Industrie- und Handelskammern. Der IHK-Beitrag ist deren zentrale Einnahmeposition und knüpft ebenfalls an der gewerbesteuerlichen Bemessungsgrundlage an. Die Abhängigkeit von einer zum Teil volatilen Bemessungsgrundlage stellt die Kammern bei ihrer Budgetplanung vor große Herausforderungen. Zur Steigerung der Planungsgenauigkeit wurde ein Prognosemodell entwickelt, das einen präziseren Rückschluss auf künftige Beitragseinnahmen zulässt.

Suggested Citation

  • Beck, Kilian, 2019. "Hebesatzpolitik und Beitragsplanung: Empirische Befunde zu den Steuern und Beiträgen auf lokaler Ebene," Studies in financial, managerial and tax accounting, University of Würzburg, Institute of Business Management, volume 1, number 1.
    • Handle: RePEc:zbw:wuersc:1
    DOI: 10.25972/WUP-978-3-95826-085-6
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    References listed on IDEAS

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    1. Wilson, John D., 1986. "A theory of interregional tax competition," Journal of Urban Economics, Elsevier, vol. 19(3), pages 296-315, May.
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