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Steuerautonomie der Schweizer Kantone: Vorbild für Österreich?

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  • Hans Pitlik
  • Christina Seyfried

Abstract

In Anbetracht der kontroversen theoretischen Argumente für und wider eine Steuerautonomie der österreichischen Bundesländer sind die empirischen Erfahrungen anderer föderativer Staaten interessant. In Europa zeichnet sich der Föderalismus der Schweiz durch hohe Autonomie der Kantone in der Besteuerung der persönlichen Einkommen, Vermögen und Unternehmensgewinne und in der Bereitstellung öffentlicher Leistungen aus. Ein intensiver Steuerwettbewerb zwischen den Kantonen wird durch das neugeordnete Finanzausgleichssystem (NFA) gedämpft. Trotz Kritik im Detail sind die Erfahrungen der Schweiz mit der Steuerautonomie der Kantone positiv. Das System des Steuerföderalismus wird als wesentlicher Faktor für den wirtschaftlichen Erfolg und die hohe Effizienz des Staatssektors gesehen. Allerdings werden durch die Fiskalkonkurrenz mobile und wohlhabende Steuerpflichtige und Unternehmen bevorzugt. Auch besteht eine Tendenz zur Segregation: Reiche und ärmere Steuerpflichtige konzentrieren sich in bestimmten Kantonen und Gemeinden. Die etablierten direktdemokratischen Elemente leisten einen wesentlichen Beitrag zur Funktionsfähigkeit des Steuerwettbewerbs. Sie spielen eine wichtige Rolle in der Kontrolle des (wettbewerblichen) Verhaltens der Kantonsregierungen und tragen dazu bei, dass die Steuerkonkurrenz keinen ruinösen Charakter annimmt. Letztlich ist abzuwägen, welchen Faktoren bei einer möglichen Neukonzeption des österreichischen Fiskalföderalismus höheres Gewicht eingeräumt werden soll. Wenngleich direkte Demokratie kein unverzichtbarer Bestandteil einer Steuerautonomie ist, ist sie doch ein wichtiges Element zur Kanalisierung des Wettbewerbs.

Suggested Citation

  • Hans Pitlik & Christina Seyfried, 2016. "Steuerautonomie der Schweizer Kantone: Vorbild für Österreich?," WIFO Monatsberichte (monthly reports), WIFO, vol. 89(6), pages 423-435, June.
    • Handle: RePEc:wfo:monber:y:2016:i:6:p:423-435
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    References listed on IDEAS

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