Duty Sharing Act

In the Austrian First Republic, the law on the division of taxes was the term used to describe those laws which, on the basis of the Financial Constitutional Law, regulated the concrete distribution of tax revenue between the federal government and the federal states.

Finance Constitution Act and Tax Sharing Act (BGBl 125/1922) were passed on March 3, 1922 in the Austrian National Council. The compromise found corresponded on the one hand to the interest of the Social Democrats in preventing the municipalities from being subject to taxation under the states, on the other hand it opened up the possibility of changing the law on the sharing of taxes with a simple majority. The non-socialist parliamentary majority thus retained control over the actual distribution of funds.

After Vienna, at the same time a municipality and a federal state, still held a preferred position in the first law on the division of taxes and the constitutional leeway for Hugo Breitner's tax policy and thus for the experiment of " Red Vienna " was given by way of the tax invention law of the federal state of Vienna , from 1929 the The division of taxes has been amended several times at the expense of the federal capital.

In the Second Republic in 1948 a new Financial Constitutional Law (F-VG) and a Financial Equalization Act (FAG) based on it were created. The name of the latter was new, but it was de facto a continuation of the Tax Sharing Act.

literature

• Klaus Berchtold : Constitutional history of the Republic of Austria . Vienna 1992.
• Bertram Hüttner: The financial equalization: Basics, development, financial equalization 2001 . In: Helfried Bauer (Hg): Finanzausgleich 2001 Wien 2001, pp. 23–160.