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Neuregelung des Länderfinanzausgleichs in Deutschland ab 2020. Analyse und Vergleich zwischen bestehendem und zukünftigem System

Neuregelung des Länderfinanzausgleichs in Deutschland ab 2020. Analyse und Vergleich zwischen bestehendem und zukünftigem System

          
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About the Book

Bachelorarbeit aus dem Jahr 2019 im Fachbereich VWL - Finanzwissenschaft, Note: 2,0, Hochschule Deggendorf, Sprache: Deutsch, Abstract: Der Begriff des Länderfinanzausgleichs wurde anhand der deutschen föderalistischen Verfassung oftmals diskutiert. Die Motivation zur Anfertigung dieser Bachelorarbeit bildet die von der Bundesregierung am 14.Oktober 2016 neu erfasste Reform der Bund-Länder- Finanzbeziehungen, welche ab dem Jahr 2020 in Kraft treten wird. Durch die Neuregelung wird dem bis dato geltenden, jedoch oft kritisierten und umstrittenen, Länderfinanzausgleich ein Ende gesetzt. Im Rahmen der Arbeit wird der Finanzausgleich aus theoretischer und institutioneller Sicht diskutiert, sowie dessen Funktionsweise erläutert. Die Ausführungen beziehen sich dabei auf dem Vergleich des bestehenden und zukünftigen Systems. Der Hauptteil der Arbeit teilt sich auf die Abschnitte 2 und 3 auf, es folgt abschließend eine Zusammenfassung der Arbeit im Abschnitt 4. Der Abschnitt 2 widmet sich der Theorie des Finanzausgleichs. Im Abschnitt 2.1 folgt eine Erläuterung des Begriffs, der Notwendigkeit eines Finanzausgleichs, sowie der Bedeutung der Aufgaben eines föderalistischen Staates im Zusammenhang mit dem Finanzausgleich. Durch den Abschnitt 2.2 wird beschrieben, inwiefern Rechtfertigungen für horizontale Ausgleichszahlungen vorliegen können. Weiterhin wird im Abschnitt 2.3 im Rahmen der Begriff der Konvergenz kurz in Verbindung mit der Neoklassischen Theorie diskutiert. Der Abschnitt 2.4 widmet sich ökonomischen Modellen zum Finanzausgleich. Die dargestellten Modelle von Kellermann und Homburg basieren dabei auf der zuvor angeführten Neoklassischen Theorie und behandeln die Konvergenz von Regionen. Der Abschnitt 3 befasst sich mit dem Vergleich des geltenden Länderfinanzausgleichs und der Reform ab 2020. Im Abschnitt 3.1 werden die institutionellen Regelungen des derzeitigen Länderfinanzausgleichs diskutiert, deren Auswirkungen durch den Abschnitt 3.2 anhand der Abrechnung d


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Product Details
  • ISBN-13: 9783668999114
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 60
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3668999112
  • Publisher Date: 16 Sep 2019
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 91 gr


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Neuregelung des Länderfinanzausgleichs in Deutschland ab 2020. Analyse und Vergleich zwischen bestehendem und zukünftigem System
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Neuregelung des Länderfinanzausgleichs in Deutschland ab 2020. Analyse und Vergleich zwischen bestehendem und zukünftigem System
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