Local self-government
Local self-government is the name given to the self-government of the administrative units at the local level , i.e. the political municipalities , the cities , municipal associations , possibly the higher-level local administrative bodies or other municipal administrative bodies . This happens, for example, through the status of a regional authority .
Within Europe, the states committed themselves in the 1985 European Charter of Local Self-Government to guarantee local sovereignty .
The municipal self-government in Germany has constitutional status through the self-government guarantee in Art. 28 Paragraph 2 Clause 1 of the Basic Law. Their design is regulated in the respective municipal ordinances or municipal constitutions of the federal states.
In Austria, where there is only one regional authority level below the Länder, one speaks specifically of municipal self-government .
Local taxes are public taxes that a corporation at the local levelcan demandfrom thenatural persons or companies residentin its administrative area and that accrue to it (collection sovereignty and revenue sovereignty ). Local taxes is a generic term for local taxes , fees , contributions and similar charges of a different kind. In general, this income is mostly dedicated specifically to the self-governing implementation of the areas of responsibility assigned to these bodies (provided that they are not allocated to any compensatory measures within the local or higher levels). In Germany, for example, the federal states have enacted local tax laws (KAG)to provide more detailed information.
Web links
Individual evidence
- ↑ The system of democratic self-government in Austria ( Memento of the original from November 7, 2011 in the Internet Archive ) Info: The archive link was automatically inserted and not yet checked. Please check the original and archive link according to the instructions and then remove this notice. . Austrian Chamber of Commerce.
- ^ Austrian Society for Administrative Sciences: Self-administration in Austria. Basics - problems - future prospects. Autumn event of the Austrian Society for Administrative Sciences September 18-19, 2008, Linz 2009.
- ↑ Jiří Klabouch: The community self-government in Austria 1848-1918. In: Austria Archive. Publishing house for history and politics, Vienna 1968.
- ^ Hans Neuhofer: Organization and tasks of the communities in Austria . Series: Springer's Handbooks of Law. 2nd ed., 1998, XX, ISBN 978-3-211-82929-5 (originally published as Volume 22 of the series Research from State and Law ).
