Along with the competence of Municipalities to administrate tasks of local importance comes the responsibility to finance these tasks of communal administration. This can be regulated in different ways, as will be shown by this elaboration.
Table of Contents:
A. Introduction
B. Germany
I. Constitutional Foundations
II. Revenues and Tax Law
1. Communal Dues
a) Legal Basis
b) Types of Communal Dues
aa) Taxes
bb) Charges
cc) Shares
2. The Rules of Precedence
a) Particular Covering Resources
aa) Miscellaneous Revenues
bb) Charges for Efficiency
b) General Covering Resources
c) Loans
3. A Practical Problem: Cross Border Leasing
III. Budget Law
1. Constitutional Provisions
a) Personal Responsibility in Terms of Money
b) The Burden to Provide Financing
aa) The Relationship between the Federation and the Federal States
bb) The Relationship between the Federation/Federal States and the Communes
(1) Principle of Connection
(2) Communal Tasks Delegated by the Federal States
(3) Communal Tasks Delegated by the Federation
2. Provisions in Communal Laws
a) Budgetary Principles
b) The Annual Budgetary By-law
aa) The Annual Budget
bb) Extracurricular Expenditures
cc) Commitment Authorisation
C. Austria
I. General Principles and Key Data
II. Financial Agreements over several years
III. Dialogue between Local Authorities, Federal States and Federal Government
IV. Tax Sharing Criteria
V. Charges and their Political Aspects
VI. Special Financial Funds
VII. Advantages of joint Federal Taxes
VIII.Cost-bearing Provisions
IX. Consulting Mechanisms in the Sphere of Delegated Authority
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