Parafiscus

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Parafiskus and Parafiscus (plural: Parafisken or Parafisci ) denote legal persons with their own household that can neither be described as an original state nor as private .

General

Features of a parafiscus are:

  1. Largely independent performance of public tasks . In the event that the parafiscus gives up its activities , these would have to be taken over by the public sector .
  2. Financing through own financial sources with a compulsory character. They give the parafiscus the opportunity to act , usually restricted by law, independently of the overall state budget .
  3. The organizational form in Germany is the corporation under public law

An example are the telecommunications companies belonging to the state as public companies, such as the Deutsche Bundespost in Germany in the past, or the Deutsche Bundesbahn as transport companies, or the social insurance institutions that are self-administered by the contributors (usually employees and employers ) . A characteristic of the social insurance branches is the social protection against the vicissitudes of life , which covers almost the entire population , through a compulsory insurance system in which contributions are collected and collected from the insured and their employers or other third parties.

Professional interest groups such as medical associations , chambers of crafts , chambers of notaries as well as chambers of industry and commerce (IHK) also count among the Parafisci and are referred to as Ständefisci , provided they take on public tasks and finance themselves from compulsory contributions .

The churches as religious communities under public law are also Parafisci.

Furthermore, public media and broadcasting companies are also included.

See also

Individual evidence

  1. ↑ Horst Zimmermann, Klaus-Dirk Henke: Finance: an introduction to the teaching of public finance . Vahlen, Munich, ISBN 3-8006-2676-4 .
  2. ↑ Nicholas Gregory Mankiw, Mark P. Taylor: Fundamentals of Economics . 4th, revised and expanded edition. Schäffer-Poeschel, Stuttgart 2008, ISBN 978-3-7910-2787-6 , pp. 273 f .
  3. ↑ corporation. Federal Agency for Civic Education, 2013, accessed on February 8, 2013 .
  4. ^ Corporate body under public law. Federal Agency for Civic Education, 2013, accessed on February 8, 2013 .