Anforderungen der Unternehmen an eine handlungs- und wettbewerbsfähige förderale Ordnung

The article emphasizes the problematic layout of the German federal system and presents the necessary steps for a reform thereof. Entangled legislative competences, mingled spending responsibilities and a missing correlation between those two assignments are paralyzing the legal capacity of the federal state. The leveling effect of the financial equalization pact between the 'German Länder' ('Länderfinanzausgleich') coupled with the lack of 'Länder'-only tax income negatively influences the financial autonomy and the decision-making ability of the 'Länder'. This prevents the development of a quality- and efficiency-improving competitive federalism. To make better use of the advantages of the federal structure it is necessary to strengthenn the competitiveness and self-reliance of the 'Länder' in all aspects. To accomplish this, all legislative competences must be redistributed, the financial resonsibilities restructured and the tax flow redirected to the advantage of the 'Länder' and their communities. (Original text only available in german language)