Öffentliche Finanzen by Walter Wittmann - Bookswagon
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Öffentliche Finanzen

Öffentliche Finanzen


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About the Book

Um mögliche Verwechslungen zu vermeiden, trägt dieses Buch den Titel Öffentliche Finanzen, da der Ausdruck Finanzwissenschaft nicht erken- nen läßt, ob es sich um Finanzen von Unternehmen, privaten Haushalten oder des öffentlichen Sektors (Staat) handelt. Wir befassen uns hier mit den Staatsfinanzen (öffentliche Finanzwirtschaft) und verwenden, entsprechend den fremdsprachigen Begriffen finances publiques oder public finance, die Bezeichnung öffentliche Finanzen. Konzentriert man sich auf die öffentlichen Einnahmen und Ausgaben, so befindet man sich im Bereich jener Finanzwissenschaft, die sich als Lehre von der öffentlichen finanzwirt- schaft versteht. Nun stellt sich aber die Frage, was alles zur öffentlichen Finanzwirtschaft zu zählen ist. In einer engeren Auslegung handelt es sich lediglich um die Haushalte der öffentlichen Gebietskörperschaften wie Bund (Zentralstaat), Länder (Kantone, Provinzen) und Gemeinden. Daneben existieren aber noch weitere und finanziell gewichtige Finanzhoheiten (Neben-oder Parafisci) wie Sozialversicherungen, Kammern, Anstalten (z. B. Rundfunk und Fern- sehen), Kirchen und öffentliche Wirtschaftsunternehmen mit und ohne eigene Rechtspersönlichkeit, die hier zumindest in dem Ausmaße berück- sichtigt werden, als ihr Handeln einen Niederschlag in den Haushaltsrech- nungen der öffentlichen Gebietskörperschaften findet. Doch spielt sich ein großer Teil der staatlichen Aktivität im außerbudgetären Bereich ab und löst somit keine Staatsausgaben und -einnahmen aus. Wir vertreten hier den (pragmatischen) Standpunkt, daß die Finanzwissenschaft je nach Bedarf und Interesse auch in diesen Raum vordringen soll, der zwischen Staat und Privatwirtschaft liegt (graue Zone). Dabei ist es nicht auszuschließen, daß sich der Schwerpunkt langfristig auf außerbudgetäre Probleme verlagert.


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Product Details
  • ISBN-13: 9783531221205
  • Publisher: Vs Verlag Fur Sozialwissenschaften
  • Publisher Imprint: Vs Verlag Fur Sozialwissenschaften
  • Edition: 0002-2. Aufl. 1983
  • Language: German
  • Returnable: N
  • Spine Width: 14 mm
  • Weight: 435 gr
  • ISBN-10: 3531221205
  • Publisher Date: 01 Jan 1983
  • Binding: Paperback
  • Height: 234 mm
  • No of Pages: 270
  • Series Title: WV Studium
  • Sub Title: Einführung in Die Finanzwissenschaft
  • Width: 156 mm


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