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Kommunaler Finanzausgleich

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  • Scherf, Wolfgang

Abstract

Der kommunale Finanzausgleich (KFA) hat erhebliche Bedeutung für die Finanzierung der Gemeinden und Gemeindeverbände. Er dient der Aufstockung der Finanzkraft der kommunalen Ebene insgesamt sowie der Anpassung von Finanzkraft und Finanzbedarf bei den einzelnen kommunalen Gebietskörperschaften. Die Finanzausgleichssysteme variieren erheblich zwischen den deutschen Bundesländern, die für die konkreten Regelungen verantwortlich sind. Im Folgenden wird ein Überblick über zentrale Gestaltungsfragen und damit verbundene Probleme gegeben.

Suggested Citation

  • Scherf, Wolfgang, 2015. "Kommunaler Finanzausgleich," Finanzwissenschaftliche Arbeitspapiere 93, Justus Liebig University Giessen, Fachbereich Wirtschaftswissenschaften.
    • Handle: RePEc:zbw:jlufwa:93
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    1. Scherf, Wolfgang, 2003. "Sachgerechte Verteilung staatlicher Finanzzuweisungen," Finanzwissenschaftliche Arbeitspapiere 66, Justus Liebig University Giessen, Fachbereich Wirtschaftswissenschaften.
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    2. Thiess Büttner & Petra Enß & Fédéric Holm-Hadulla & Robert Schwager & Christiane Starbatty & Wiebke Webering, 2010. "Der kommunale Finanzausgleich in Mecklenburg-Vorpommern : langfristige Entwicklung und Reformperspektiven ; Teil I: Der vertikale Finanzausgleich ; Gutachten im Auftrag des Innenministeriums des Lande," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 45, October.

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