Rationalisierung als Kulturfaktor

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Monograph

Identifikator:: 1771714808

URN:: urn:nbn:de:zbw-retromon-153366

Document type:: Monograph

Author:: Rauecker, Bruno http://d-nb.info/gnd/116364661

Title:: Rationalisierung als Kulturfaktor

Place of publication:: Berlin

Publisher:: Verlag von Reimar Hobbing

Year of publication:: [1928]

Scope:: 182 Seiten

Digitisation:: 2021

Collection:: Economics Books

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Document type:: Monograph

Structure type:: Chapter

Title:: A. Tatsachen

Collection:: Economics Books

TAX ADMINISTRATION 197 supervision. So long as the state has a direct interest in the receipts from the general property tax, it has immediate interest in inequalities in assessments and in promoting the highest degree of efficiency that can be obtained as a result of administrative improvements. It is not intended to imply that the state rate on general property might not be gradually reduced, if such a step should prove to be feasible. Some might contend that the changes which have been under consideration are in direct violation of the home rule system of local government. This would not necessarily be the case, for the degree of home rule now in effect could be maintained even though it were necessary to observe the standards that the state might require under the system con- templated. If a particular local government is inefficient in administering the general property tax and perhaps in other respects, a system of central supervision is to be preferred, no matter to what extent the home rule principle might be superseded. Certainly no one would recommend the con- tinuance of home rule in cases where it has produced un- desirable results. PossiBLE CHANGES IN THE ADMINISTRATION OF THE INCOME Tax AnD OTHER TAXES It has been pointed out that decentralization in the ad- ministration of state income taxes is not favorably regarded. The states in which the income tax has been most successful from the administrative standpoint are those which have strong tax commissions in charge. Income tax statutes are usually complicated, and it is too much to expect that local assessors can interpret and administer the various features of the law in a uniform manner. In Missouri the work of the State Auditor has been most helpful. A copy of the statutes with regulations and interpretations has been published from time to time, and the regulations are naturally useful in guiding the local assessors toward the goal of uniformity. It is doubtful, however, that a degree of efficiency can ever be obtained under the Missouri system which would be com- parable with that possible under a more centralized system of administration.

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