Austria; Selected Issues

Austria’s federal system comprises the federal government and nine provinces (Länder). The federal system is rather centralized by international standards, with the federal government (including social security funds) accounting for about 70 percent of general government spending, the provinces accounting for 17 percent, and municipalities accounting for 13 percent as of 2006. In terms of expenditure responsibilities, the constitution lists all the competencies of the federal government, and anything not listed is generally handled by the Länder and municipalities.

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Year of publication:	2008-06-18
Institutions:	International Monetary Fund (IMF) ; International Monetary Fund
Subject:	Budget deficits \| Selected issues \| Fiscal transparency \| Government expenditures \| fiscal federalism \| federalism \| subnational governments \| tax autonomy \| subnational government \| fiscal relations \| revenue sharing \| tax base \| tax revenue \| provincial governments \| taxation \| tax cuts \| subnational tax \| fiscal capacity \| government expenditure \| intergovernmental revenue \| intergovernmental fiscal \| tax efforts \| general government expenditure \| subnational government tax \| fiscal sustainability \| fiscal data \| tax administration \| tax competition \| government revenue \| subnational levels \| decentralization \| intergovernmental transfers \| fiscal arrangements \| fiscal position \| fiscal policy \| fiscal balance \| fiscal deficits \| fiscal decentralization \| tax burden \| public spending \| fiscal unit \| subnational expenditure \| public debt \| intergovernmental fiscal relations \| sub-national governments \| fiscal autonomy \| tax revenues \| local taxes \| fiscal system \| fiscal costs \| high tax burden \| persistent fiscal deficits \| fiscal cost \| intergovernmental fiscal arrangements \| budget constraints \| fiscal discipline \| fiscal transactions \| fiscal framework \| fiscal consolidation \| structural fiscal \| government deficit \| central government expenditures \| government spending \| fiscal structure \| ratio of government expenditure \| decentralized government \| subnational jurisdictions \| fiscal equalization \| fiscal studies \| fiscal information \| tax rates \| tax system \| sub-national government \| fiscal outturns \| fiscal distress \| subnational taxes \| fiscal performance \| fiscal outturn

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Extent:	application/pdf
Series:	IMF Staff Country Reports.
Type of publication:	Book / Working Paper
Notes:	The text is part of a series IMF Staff Country Reports Number 08/189 2 pages long
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011244961