Fiscal administration

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Overview of administrative actions

Fiscal administration or private sector administration is the non-sovereign administrative action of the state. The state acts as a legal subject on an equal footing with the citizen and therefore does not perform any direct public duties towards the citizen. The tax authorities act under private law , like their citizens , for example in covering their own needs. In this case one speaks of a fiscal auxiliary business .

The fiscal administration is thus in contrast to the sovereign administration .

Individual evidence

  1. Bruno Binder; Gudrun Trauner: Textbook Public Law - Basics; (Austria edition). LINDE VERLAG, ISBN 3-7094-0686-2 , p. 90 .

See also