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Zur Weiterentwicklung des kommunalen Finanzausgleichs im Freistaat Sachsen

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  • Matthias Steinherr

Abstract

Im Freistaat Sachsen wurde erstmals 1991 ein kommunales Finanzausgleichsgesetz (FAG) nach westdeutschem Vorbild verabschiedet. Aufgrund der damals noch nicht verfestigten Strukturen in den Kommunalhaushalten sowie der unzureichenden Verfügbarkeit von Daten für den Kommunalbereich, beschränkte sich das FAG 1991 notwendigerweise auf einige wenige Vorschriften zur Bestimmung und Verteilung der den Kommunen vom Land bereitgestellten Finanzmittel. In den folgenden Jahren wurde das Finanzausgleichssystem jedoch konsequent weiterentwickelt und dem aktuellen Stand der theoretischen und praktischen Finanzausgleichsdiskussion angepaßt.

Suggested Citation

  • Matthias Steinherr, 1998. "Zur Weiterentwicklung des kommunalen Finanzausgleichs im Freistaat Sachsen," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 5(06), pages 46-53, October.
    • Handle: RePEc:ces:ifodre:v:05:y:1998:i:06:p:46-53
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    Cited by:

    1. Stefan Bach & Dieter Vesper, 2000. "Finanzpolitik und Wiedervereinigung: Bilanz nach 10 Jahren," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 69(2), pages 194-224.

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