Abstract
First, the legal base of the compensatory charge is described, followed by an evaluation of its revenue systematics. Since the compensatory charge revenue does not go into the federal budget, but to a special fund, a budget evaluation follows. In the framework of a financial evaluation, the effects of imposing this charge are investigated. The differences between a political assessment and a financial evaluation of this charge are shown by giving MP statements made. According to the present situation, it is also possible to combine the various purposes of power taxation in an ingeniously contrieved manner under the aspects of finance and psychology. It follows that a power tax might still be levied at a time when the original purpose of its introduction is no longer applicable.
Citation Formats
Voss, A.
Compensatory charge as guarantee of power supply. [Federal Republic of Germany]. Finanzwissenschaftliches Forschungsinstitut an der Universitaet zu Koeln. Sonderveroeffentlichung.
Germany: N. p.,
1981.
Web.
Voss, A.
Compensatory charge as guarantee of power supply. [Federal Republic of Germany]. Finanzwissenschaftliches Forschungsinstitut an der Universitaet zu Koeln. Sonderveroeffentlichung.
Germany.
Voss, A.
1981.
"Compensatory charge as guarantee of power supply. [Federal Republic of Germany]. Finanzwissenschaftliches Forschungsinstitut an der Universitaet zu Koeln. Sonderveroeffentlichung."
Germany.
@misc{etde_8126062,
title = {Compensatory charge as guarantee of power supply. [Federal Republic of Germany]. Finanzwissenschaftliches Forschungsinstitut an der Universitaet zu Koeln. Sonderveroeffentlichung}
author = {Voss, A}
abstractNote = {First, the legal base of the compensatory charge is described, followed by an evaluation of its revenue systematics. Since the compensatory charge revenue does not go into the federal budget, but to a special fund, a budget evaluation follows. In the framework of a financial evaluation, the effects of imposing this charge are investigated. The differences between a political assessment and a financial evaluation of this charge are shown by giving MP statements made. According to the present situation, it is also possible to combine the various purposes of power taxation in an ingeniously contrieved manner under the aspects of finance and psychology. It follows that a power tax might still be levied at a time when the original purpose of its introduction is no longer applicable.}
volume = {no. 4}
place = {Germany}
year = {1981}
month = {Jan}
}
title = {Compensatory charge as guarantee of power supply. [Federal Republic of Germany]. Finanzwissenschaftliches Forschungsinstitut an der Universitaet zu Koeln. Sonderveroeffentlichung}
author = {Voss, A}
abstractNote = {First, the legal base of the compensatory charge is described, followed by an evaluation of its revenue systematics. Since the compensatory charge revenue does not go into the federal budget, but to a special fund, a budget evaluation follows. In the framework of a financial evaluation, the effects of imposing this charge are investigated. The differences between a political assessment and a financial evaluation of this charge are shown by giving MP statements made. According to the present situation, it is also possible to combine the various purposes of power taxation in an ingeniously contrieved manner under the aspects of finance and psychology. It follows that a power tax might still be levied at a time when the original purpose of its introduction is no longer applicable.}
volume = {no. 4}
place = {Germany}
year = {1981}
month = {Jan}
}