Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905

Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 (Public Domain)

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fullscreen: Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 (Public Domain)

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Monograph

Title:: Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 : überreicht von der Stadt Berlin

Parallelsachtitel:: Report on the Municipal Administration and industries of the city of Berlin

Publication:: Berlin: H. S. Hermann, 1905

Language:: English; German

Scope:: 105 Seiten

Berlin:: B 807 Recht. Justiz: Einzelne Rechtsgebiete

DDC Group:: 340 Recht

URN:: urn:nbn:de:kobv:109-1-15474047

Location:: Zentral- und Landesbibliothek Berlin

Shelfmark:: B 807 Steu 39

Copyright:: Public Domain

Accessibility:: Free Access

Chapter

Title:: The Berlin Rates on Landed Property in their Connection with the Reform of Government-Taxes enacted 1891/93

Chapter

Title:: II. & III. The recent development of the house- and ground-taxes into a local ground-tax in consequence of the reform of the government income-tax

3 years’ period of assessment 1902—1904 it amounted to 36,916,588 Marks. IV. The losses which the Exchequer would have suffered by giving up the ‘profit-taxes’ having thus been essentially compensated for, the ground- and house-taxes as well as the trade-tax (which had already been reformed by an Act dated June 24., 1891), and the mining-duties (Bergwerksabgaben) were simultaneously abolished, as far as the Exchequer was concerned, by the Act of July 14, 1893. By another Act bearing date of the same day, the so-called ‘Local Taxation-Law’ (Kommunalabgabengesetz), the ground-tax was newly regulated as an integrant part of local taxation. The following remarks will serve to further explain the matter. Apart from being entitled by the ‘Local Taxa- tion-Law’ to demand ‘fees’ (Gebiihren) and contributions (or ‘special assessments’, Beitrdige) for public works, institutions, &c. (öffentliche Veranstaltungen), payable by landlords and other persons benefited by the same, the municipalities are to levy the required amount by assessment (or ‘direct’ taxes, direkte Steuern) only as far as the municipal expenses are not covered by ‘indirect’ duties (indirekte Steuern). The further development of the system of ‘indirect’ local taxation, however, remains the task of a near future. Among these ‘indirect’ duties in Berlin the so-called ‘sale-tax’ (Umsatzsteuer), which will be spoken of in Para- graph V, is the most important. It is mainly the assessed taxes (‘direkte’ Stewern) that cover the expense provided for in the local budget. Of such taxes, the ‘Local Taxation- Law’ admits the local income-tax and those ‘profit-taxes’ which have been conferred on the municipalities (or local communities, Ortsgemernden), viz. the taxes on landed property and on trades. These two kinds of ‘profit-taxes’ are the so-called ‘real’ taxes (Realsteuern) of the ‘Local Taxation-Law’. They are now exclusively used for covering the expense of the muni- A

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fullscreen: Berichte aus Anlass des Besuches der englischen Kommission zum Zweck des Studiums städtischer Einrichtungen im Auslande im Juni 1905 (Public Domain) Access restriction There is no access restriction for this record. Copyright Public Domain Mark 1.0. You can find more information here.

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