西獨의 材政調整制度에 관한 硏究 = Study on the System of Fiscal Equalization in Germany

다국어 초록 (Multilingual Abstract)

The purpose of this paper is to understand the development of fiscal equalization system and some problems at present in Germany. The study covers the period of deutsche Kaiserreich(1871~1918), Weimarrepublic(1919~1933), Nazi(1933~1945), and the Federal Republic of Germany. During the period of deutsche Kaiserreich, there was in fact no fiscal equalization system among the federal states that were still under the feudalism. Kaiserreich as a federal government at that time in its fiscal revenue depended to a large extent on the feudal states. After the 1st World War, the Kaiserreich was replaced by Weimarrepublic, which introduced for the first time the fiscal equalization system in order to balance the fiscal power among the Lander. It must be however, kept in mind that the system was mainly characterized by more or less the strengthening fiscal power of federal government. During the Naziperiod, the existing fiscal equalization system was totally abolished. With the evolution of the Federal Republic of Germany after the 2nd World War, fiscal equaliz ation system has been revitalized again,. Since then it has shown a considerable development not only in vertical but also horizontal equalization among the Bund, Lander and Gemeinde. With respect to the present system of fiscal equalization based originally on the fiscal reform 1969, some merits could be pointed out as follows : First, the system of fiscal equalization is regarded as a positive factor in enhancing the balanced development of different regions. Second, the fiscal situation of Lander has been to a considerable level improved by applying the Gemeinschaftssteuer (common tax) and the grant from the Bund. Third, the Gemeinde is now better of in its fiscal power due to their sharing in income tax of Bund. In spite of the above merits, some negative aspects of the fiscal equalization system at present should be mentioned : Firstly, there existed an ambiguity in fiscal function between Bund, Lander and Gemeinde. Secondly, since the Tax Union which included even general sales tax (VAT) has grown up to a big size, it has led to a severe competition to get more revenue between Bund and Lander. Thirdly, the increasing trend in matching grant for Gemeinde has contributed to the centralization of Lander. Fourthly, fiscal equalization system, in which the rich governments transfer their funds to the poor governments, is supported theoretically by the justice criteria. However, this kind of reallocation of funds would result in inefficiency from the viewpoint of rational utilization of national resources.

목차 (Table of Contents)

• Ⅰ. 머리말 Ⅱ. 獨逸財政調整制度의 歷史的 背景 Ⅲ. 獨逸財政調整의 槪念과 理論的 根據 Ⅳ. 獨逸聯邦共和國의 財政調整制度 Ⅴ. 맺는말 : 評價와 問題點 SUMMARY