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Anreizwirkungen im kommunalen Finanzausgleich Sachsens: Die Kreisumlage im Fokus

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  • Tim Scheurer

Abstract

Die Kreisumlage ist ein Element des kommunalen Finanzausgleichs, durch das die kreisangehörigen Gemeinden zur Finanzierung ihres Landkreises beitragen. Dabei werden im Sinne des angestrebten horizontalen Ausgleichs Gemeinden mit größerer lokaler Steuerbasis stärker zur Kasse gebeten. Dadurch wird der Anreiz zur Pflege der eigenen Steuerbasis, insbesondere zur Ansiedlung von Unternehmen, reduziert. Theoretisch wäre also zu erwarten, dass die Gemeinden höhere Gewerbesteuersätze wählen. In den sächsischen Gemeinden kann im Zeitraum von 2003 bis 2015 jedoch kein Zusammenhang zwischen der Kreisumlage und den Hebesätzen der Gewerbesteuer gefunden werden. Für das Ergebnis existieren mehrere mögliche Erklärungsansätze, u.a. die in der Praxis beobachteten Besonderheiten bei der lokalen Steuerpolitik.

Suggested Citation

  • Tim Scheurer, 2024. "Anreizwirkungen im kommunalen Finanzausgleich Sachsens: Die Kreisumlage im Fokus," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 31(03), pages 14-18, June.
    • Handle: RePEc:ces:ifodre:v:31:y:2024:i:03:p:14-18
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    References listed on IDEAS

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