Steuerkapazität

Steuerkapazität refers to the fiscal capacity of a taxpayer, typically a municipality or region, to generate tax revenue. It is an economic indicator used to assess a public entity's ability to finance its public services and expenditures through taxation. This capacity is determined by the local tax base, which includes economic factors such as income levels, property values, and business activity. A higher Steuerkapazität generally means a greater ability to raise taxes and fund public services without placing an excessive burden on taxpayers.

The concept of Steuerkapazität is particularly relevant in the context of intergovernmental fiscal relations and equalization systems. In many countries, poorer municipalities or regions with a lower Steuerkapazität receive financial transfers from higher levels of government (e.g., federal or state) to ensure a minimum standard of public services across all areas. This equalization aims to reduce disparities in fiscal power and promote social and economic cohesion.

Estimating Steuerkapazität involves analyzing various economic indicators and applying specific methodologies. These methods often consider the economic potential of a region, taking into account both its current economic strength and its potential for future growth. The accuracy of Steuerkapazität calculations is crucial for fair distribution of resources and for effective fiscal planning at the sub-national level. It serves as a benchmark for self-financing capabilities and the need for external financial support.