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Gemeindefinanzreform und Freie Berufe

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  • Zwick, Markus
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    Seit der Gründung der Bundesrepublik Deutschland streitet man in Politik und Wissenschaft über eine adäquate Finanzausstattung der Gemeinden. Hierbei sind die Steuereinnahmen, die allerdings deutlich unter 50% der kommunalen Einnahmen liegen, aufgrund ihrer Fühlbarkeit, und hier insbesondere die Gewerbesteuer, regelmäßig Anlass zur Auseinandersetzung. Ein Kritikpunkt u.a. ist, dass diese kommunale Steuer nur für Gewerbetreibende erhoben wird. Nahezu sämtliche zurzeit diskutierten Reformmodelle sehen daher eine Ausweitung der kommunalen Steuerpflicht auch auf die Gruppe der Freien Berufe vor. Der Beitrag wird auf der Grundlage steuerstatistischer Mikrodaten, zeigen, inwieweit die Gruppe der Freien Berufe durch unterschiedliche Modelle im Gegensatz zum Status quo belastet werden. Es wird gezeigt, dass auch unter der gegebenen Rechtslage die Freien Berufe über den Gemeindeanteil an der Einkommensteuer zum einem nicht unerheblichen Teil zur Gemeindefinanzierung beitragen.

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    File URL: https://mpra.ub.uni-muenchen.de/5845/1/MPRA_paper_5845.pdf
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    Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 5845.

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    Date of creation: Jul 2006
    Handle: RePEc:pra:mprapa:5845
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    1. Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547.
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