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ber (Erträge ber $aí)r!artenftempel unb ber ^oftüberfdjüffe. Der
Beniner bagegen, ber melleidjt ein Junggeselle ift, ift nidjt ge=
gmungen, ciel gu reifen, niel ^3orto gu uerfdfjreiben, niel Brot gu
taufen. 2In itjm oerbient bas Beid) redjt wenig, es fei benn, bafe
er ftarter Banker unb S^napstrinter märe. 2Bir fragen, roie oer=
einigen fid) berartige Befteuerungsgrunbfätje mit ben bodj tjeute
Stllgemeingut gemorbenen finangwiffenf^afttidjen Stnforberungen
an ein rationelles Steuerfqftem?
Der alte berühmte Stbam Smitlj I)at biefe, menn audj nidjt
guerft, fo bodj in ilaffifdj gemorbener Jorm mie folgt fixiert:
1. Das gSringip ber £eiftungsfät)igieit
2. „ „ „ ^eftimmt^eit
3. „ „ „ Bequemlid)feit
4. „ „ „ billigen (Erfyebungstoften,
inbem er folgenbe Xljefen bafür aufftellt:
Adam Smith, Bd. V. ch. 2, part. 2:
1. The Subjects of every state ought to contribute towards the support
of the governement as nearly as possible, in proportion of their respective abi
lities, that is, in proportion to the revenue, which they respectively enjoy under
the protection of the state. (tßringip ber „£ei jtungsfâfyigíeit' 1 .)
2. The tax which each individual is bound to pay ought to be certain and
not arbitrary. The time of payment, the manner of payment, the quantity
to be paid ought all to be clear and plain to the contributor and to every other
person. (ißringip ber „gejtimmtljeit".)
3. Every tax ought to be levied at the time or in the manner, in which
it is most likely to be convenient for the contributor to pay it. ($rinjip ber
„Sequemlidjíeit".)
4. Every tax ought to be contrived as both to take out and to keep out
of the pockets of the people as little as possible, over and above what it brings
into, the public treasury of the state. Oßringip ber billigen „erljebungstojten".)
Bbolpt) 2Bagner ï)at biefe ©runbfätje erweitert unb in ein
Sqftem gebracht:
I. Jinangpolitifdje ^ringipien:
1. 2iusreid)enbf)eit ber Befteuerung
2. Bemeglidjieit ber Befteuerung
II. Boltswirtfdjaftlidje ^rin^ipien:
3. 2Baí)í ridjtiger Steuerquellen
4. „ „ Steuerarten.
