Eckpunkte für einen stärker ökonomisch informierten Ansatz im Recht der nichtsteuerlichen Abgaben

Abstract

Abstract Key points for a more economically-informed approach The economic analysis of non-tax duties proceeds from the specific economic characteristics of a collective good and aims at identifying financial instruments to provide it efficiently. Collective goods should be provided by the state if users cannot be excluded from its use or if exclusion is too costly or inefficient. In case of non-rivalry of consumption, funding should then be organized such that consumption is discouraged as little as possible. In case of rivalry of consumption, consumption should be limited to an efficient level. The economic analysis of non-tax duties is relevant also for the legal interpretation of the fiscal constitution's justification requirements. Thinking of government activity as the production of collective goods, so called ‘finance goals’ refer to the provision of collective goods by the state. Analogous to the benefit principle in public finance, imposing non-tax duties is justified only if the collective good ...