IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

Belastungsanalyse der Unternehmen durch kommunale Abgaben

  • Anna Montén
  • Christian Thater

Der vorliegende Beitrag analysiert anhand von Musterunternehmen in den Branchen Verarbeitendes Gewerbe, (bürobasierte) Dienstleistungen, Einzelhandel sowie Gastronomie die regionalen Belastungsunterschiede von Unternehmen in den Kommunen des Kammerbezirkes der IHK zu Leipzig. Hierbei wird jeweils eine Differenzierung nach den der amtlichen Statistik zugrundeliegenden Unternehmensgrößen vorgenommen sowie zwischen Personenunternehmen und Kapitalgesellschaften unterschieden. Im Ergebnis zeigt sich, dass die Gewerbesteuer für Kapitalgesellschaften aller untersuchten Größenklassen die größte Einzelbelastung darstellt. Personenunternehmen sind durch die gültigen Freibetragsregelungen hierdurch weniger stark betroffen. Auch zwischen den Unternehmensgrößenklassen lassen sich deutliche Belastungsunterschiede identifizieren, die überwiegend aus abweichenden Produktions- sowie Kosten- und Erlösstrukturen der Unternehmen resultieren.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://www.cesifo-group.de/portal/page/portal/DocBase_Content/ZS/ZS-ifo_Dresden_berichtet/zs-drber-2010/ifodb_2010_5_11_20.pdf
Download Restriction: no

Article provided by Ifo Institute for Economic Research at the University of Munich in its journal ifo Dresden berichtet.

Volume (Year): 17 (2010)
Issue (Month): 05 (October)
Pages: 11-20

as
in new window

Handle: RePEc:ces:ifodre:v:17:y:2010:i:05:p:11-20
Contact details of provider: Postal: Poschingerstrasse 5, 81679 Munich, Germany
Phone: +49 (89) 9224-0
Fax: +49 (89) 985369
Web page: http://www.cesifo-group.deEmail:


More information through EDIRC

No references listed on IDEAS
You can help add them by filling out this form.

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:ces:ifodre:v:17:y:2010:i:05:p:11-20. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Klaus Wohlrabe)

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.