Subsidiary household

from Wikipedia, the free encyclopedia

A subsidiary budget (also called a shadow budget ) is understood in finance as a special form of comparing income and expenditure by public corporations such as the municipality , state or federal government . In contrast to the regular budget (central budget), many budgetary principles do not apply to secondary households or only to a limited extent.

Subsidiary budgets of the federal government

This article or the following section is not adequately provided with supporting documents ( e.g. individual evidence ). Information without sufficient evidence could be removed soon. Please help Wikipedia by researching the information and including good evidence.
This section lacks evidence. There is no differentiation to special assets e.g. Alex1011 ( discussion ) 16:37, Nov. 9, 2016 (CET)

The system of secondary budgets at the federal level is particularly relevant in Germany . Many special funds are managed here in the form of subsidiary budgets.

Subsidiary budgets of the federal government are institutions endowed by the federal government with their own financial and budgetary sovereignty that carry out state tasks on its behalf

  1. public funds,
  2. Contributions from the federal budget or
  3. commercial funds opened by the federal government

perceive.

A distinction is made as to whether the respective secondary budgets are explicitly permitted in the constitution (formal secondary budgets: federal companies, special funds, legal entities under public law) or not (material secondary budgets: the other derived secondary budgets).

criticism

Ancillary budgets are criticized because their position alongside the central budget allows them to withdraw part of the federal government's financial resources from parliamentary control and this sometimes makes up a considerable part. The financial scientist from the Institute for the World Economy, Alfred Boss, criticized the fact that the creation of a special fund “investment and repayment fund” in accordance with the Future Investment Act “ contradicted the spirit that led to the introduction of the debt brake in the Basic Law”. German unity in 1990 was also financed in the first few years through a special fund as an indebted subsidiary budget.

literature

  • Helko Ueberschär: Households without control: subsidiary households in the financial constitution . Tectum Verlag, Marburg 2007.
  • Kerstin Burmeister: Extra budgetary activities of the federal government . Peter Lang, Cologne 1997.
  • Michael Kilian : Subsidiary budgets of the federal government . Duncker & Humblot, Berlin 1993.
  • Karolin Herrmann: "Municipal shadow households", KBI, Berlin 2012.

Individual evidence

  1. ↑ "Booking tricks" instead of debt brake , FAZ of October 21, 2009