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Wege und Irrwege der neuen Grundsteuerpläne in Deutschland
[New Property Tax Models in Germany — Suitable Paths and Wrong Tracks]

Author

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  • Gerhard Graf

    (Verwaltungsfachhochschule Wiesbaden)

Abstract

Zusammenfassung Das bisherige Verfahren zur Grundsteuererhebung ist 2018 vom Bundesverfassungsgericht als verfassungswidrig erklärt worden. Seither haben fünf Bundesländer gestützt auf die Öffnungsklausel nach Art. 125b Grundgesetz (GG) neue Modelle für eine ausschließlich flächenbasierte Grundsteuererhebung entwickelt und bis Ende 2021 verabschiedet. Diese Modelle werden nach ihrer Verfassungskonformität evaluiert, wobei sich durchaus Unzulänglichkeiten zeigen. Eine einfache Beteiligungslösung der Kommunen an den großen Wertsteuern würde die millionenfachen Neuveranlagungen entbehrlich machen und außerdem mit nur geringfügigen Belastungsverschiebungen einhergehen.

Suggested Citation

  • Gerhard Graf, 2022. "Wege und Irrwege der neuen Grundsteuerpläne in Deutschland [New Property Tax Models in Germany — Suitable Paths and Wrong Tracks]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 102(4), pages 294-297, April.
    • Handle: RePEc:spr:wirtsc:v:102:y:2022:i:4:d:10.1007_s10273-022-3164-x
    DOI: 10.1007/s10273-022-3164-x
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    Keywords

    H71; K34; R51;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • R51 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - Finance in Urban and Rural Economies

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