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Haller, H. (Ed.) (1969).
Probleme der Haushalts- und Finanzplanung.
Duncker & Humblot. https://doi.org/10.3790/978-3-428-42112-1
Haller, Heinz.
Probleme der Haushalts- und Finanzplanung
. Duncker & Humblot, 1969. Book. https://doi.org/10.3790/978-3-428-42112-1
Haller, H (ed.) (1969):
Probleme der Haushalts- und Finanzplanung
, Duncker & Humblot, [online] https://doi.org/10.3790/978-3-428-42112-1
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I thought you would find this interesting: Probleme der Haushalts- und Finanzplanung Editor: Haller, Heinz Schriften des Vereins für Socialpolitik, Vol. 52 (1969) https://elibrary.duncker-humblot.com/doi:10.3790/978-3-428-42112-1
Probleme der Haushalts- und Finanzplanung
Editors:
Haller, Heinz
Schriften des Vereins für Socialpolitik
, Vol. 52
(1969)
Read now
Download (PDF)
Additional Information
Book Details
Publisher Name
Duncker & Humblot
ISBN
978-3-428-42112-1
978-3-428-02112-3
(print edition)
DOI
https://doi.org/10.3790/978-3-428-42112-1
Edition
1
Language
German
Pages
174
Subjects
Political economy
Table of Contents
Section Title
Page
Action
Price
Vorwort
5
Inhaltsverzeichnis
7
Wilhelmine Dreißig (Berlin): Probleme des Haushaltsausgleichs
9
Vorbemerkung
9
Einleitung
9
I. Grundzüge des deutschen Haushaltsrechts
10
II. Die geltenden Vorschriften im Haushaltsrecht des Bundes und der Länder
11
1. Haushaltsausgleich
11
(1) Verschuldungstransaktionen
12
(2) Behandlung von Geldbeständen
15
2. Ordentlicher und außerordentlicher Haushalt
15
3. Der Zweck und die Grenzen der Kreditaufnahme
17
4. Der Sollabschluß
18
5. Die Auslaufperiode
23
II. Der Haushaltsausgleich im Lichte der modernen Finanztheorie
24
1. Zur Definition des ausgeglichenen Haushalts
24
2. Ökonomische Begründung für bzw. gegen den ausgeglichenen Haushalt
25
III. Folgerungen für die Reform des Haushaltsrechts
32
Nachwort
34
1. Haushaltsausgleich
35
2. Ordentlicher – außerordentlicher Haushalt
36
3. Der „werbende Zweck“ der Kreditaufnahme
36
4. Der Sollabschluß
38
5. Auslaufperiode
39
Fritz Neumark (Frankfurt/M): Grundgedanken des Gutachtens über die Finanzreform in der Bundesrepublik Deutschland
41
Friedrich Mengert (Wiesbaden): Statistische Untersuchungen zur Gemeindefinanzreform („Troeger-Gutachten“)
50
1. Gewerbeertrag und Gewerbekapital
50
2. Lohnsummensteuer
51
3. Gewerbesteuereinnahmen insgesamt
51
4. Gemeindeeinkommensteuer
51
5.
52
Nachtrag:
53
Herbert Fischer-Menshausen (Hamburg): Mittelfristige Finanzplanung und Haushaltsrecht
56
I.
56
II.
57
III.
60
IV.
62
1. Grundsatzvorschrift über die Finanzplanung
63
2. Materielle Grundsätze der Haushaltsführung
63
3. Formelle Grundsätze der Haushaltsführung
64
4. Zusammenhang zwischen Finanzplanung und Haushaltsplanung
69
5. Integrierte Finanzplanung im Bundesstaat
70
6. Stellung der Legislative im System der Finanzplanung
73
Artikel 113a
76
Willi Albers (Heidelberg): Haushaltsrechtliche Grundlagen und elastische Durchführung einer konjunkturgerechten Finanzpolitik
77
I. Expansive und kontraktive Wirkungen der staatlichen Tätigkeit
77
II. Die rechtlichen Voraussetzungen für einen konjunkturgerechten Haushaltsplan
80
1. Die Möglichkeiten zur Aufstellung eines konjunkturgerechten Haushaltsplans nach dem geltenden Haushaltsrecht und der Haushaltsrechtsreform
80
2. Vorschläge für eine wirksame und offen ausgewiesene Stabilisierungspolitik im Haushaltsplan
89
3. Das Verhältnis des Staates zur Notenbank und zu den Kreditbanken
93
III. Der konjunkturgerechte Vollzug des Haushaltsplans
96
1. Vom Gesetzgeber vorgesehene Abweichungen beim Vollzug des jährlichen Haushaltsgesetzes
97
a) Die Aufnahme von Sperrvermerken in das Haushaltsgesetz
97
b) Ermächtigung zu Steuererhöhungen oder Steuersenkungen im Haushaltsrecht
97
c) Ausgabekürzungen im Haushaltsgesetz durch Bildung einer Konjunkturausgleichsrücklage
98
d) Ausgabekürzungen im Haushalt durch nachträgliche Kürzung der im Haushaltsgesetz enthaltenen Kreditermächtigungen
98
e) Zusätzliche Ausgaben bei einer Abschwächung der allgemeinen Wirtschaftstätigkeit
99
2. In das Ermessen der Exekutive gestellte Abweichungen beim Vollzug des Haushalts vom Haushaltsgesetz
100
a) Abweichungen vom Haushaltsgesetz in expansiver Richtung
100
b) Abweichungen vom Haushaltsgesetz in kontraktiver Richtung
101
3. Konjunkturgerechte Elastizität der Haushaltsgebarung bei Wahrung der Rechte des Parlaments
105
a) Abweichungen vom Haushaltsgesetz in expansiver Richtung
107
b) Abweichungen vom Haushaltsplan in kontraktiver Richtung
108
Alois Oberhauser (Wildtal/Freiburg i. Br.): Die konjunkturpolitische Koordinierung der öffentlichen Finanzwirtschaften und ihre finanz- und haushaltsrechtlichen Voraussetzungen
111
I. Konzeption einer konjunkturpolitischen Koordinierung der öffentlichen Finanzwirtschaften
114
Bei konjunktureller Überhitzung
118
Bei konjunkturellen Rückschlägen
121
Zur Frage der kommunalen Rücklagen
124
II. Finanz- und haushaltsrechtliche Voraussetzungen einer konjunkturpolitischen Koordinierung der untergeordneten Gebietskörperschaften
126
In Überhitzungsperioden
127
Bei konjunkturellen Rückschlägen
132
Anpassungen des Haushaltsrechts
133
III. Hilfsfisci und Konjunkturpolitik
134
1. Arbeitslosenversicherung
135
2. Rentenversicherung
138
3. ERP-Sondervermögen
140
Paul Senf (Saarbrücken): Die Reform der öffentlichen Hauehaltsgebarung zur Erhöhung der Transparenz
143
A. Vorbemerkungen
143
B. Transparenz der Planung
144
C. Transparenz des Vollzugs
164
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