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Belastungsanalyse der Unternehmen durch kommunale Abgaben

Listed author(s):
  • 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.

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Article provided by ifo Institute - Leibniz 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

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Handle: RePEc:ces:ifodre:v:17:y:2010:i:05:p:11-20
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