Steuerstaatsprinzip
Das Steuerstaatsprinzip ist ein Begriff aus der staatsrechtlichen Diskussion in Deutschland, der die besondere Bedeutung der Steuern für die staatliche Einnahmeerzielung verdeutlichen soll.
Die Begriffe Steuerstaatsprinzip, synonym auch Steuerstaat, werden vom Grundgesetz (GG) selbst nicht verwendet. Als Rechtsgrundlage des Steuerstaats werden hauptsächlich die finanzverfassungsrechtlichen Kompetenzvorschriften der {{#switch: juris
|juris=Art. 105 ff. |by=Art. 105 ff. |hh |mv |rlp |st |th=Art. 105 ff. |sh=Vorlage:Str replace+Artikel+105&psml=bsshoprod.psml&max=true Art. 105 ff. |revosax=Art. 105 ff. |dejure=Art. 105 ff. |RIS-B={{#if: |Art. 105 ff. |Art. 105 }} |LrBgld |LrK |LrOO |LrSbg |LrT |LrNo |LrStmk |LrVbg |LrW={{#if: |Art. 105 ff. |Art. 105
}}
|ch=Art. 105 ff. |buzer=Art. 105 ff. ||leer=Art. 105 ff.[Anbieter/Datenbank fehlt] |#default=Art. 105 ff.[Anbieter/Datenbank unbekannt]
}}{{#if: 105||[Artikel fehlt]}}{{#if: gg||[Gesetz fehlt]}} GG herangezogen. Aus diesen Rechtsgrundlagen wird gefolgert, dass Steuern vom Grundgesetz als der Regeltypus der Geldlast angesehen werden.
Insbesondere das Bundesverfassungsgericht beruft sich in ständiger Rechtsprechung auf diesen Grundsatz. So heißt es in einer Entscheidung aus dem Jahre 1995:<ref>[http://www.servat.unibe.ch/dfr/bv{{#switch:2 | 0 ={{#expr: 93 mod 10 }} | 1 ={{#expr: (93/ 10) mod 10 }} | 2 ={{#expr: (93/ 100) mod 10 }} | 3 ={{#expr: (93/ 1000) mod 10 }} | 4 ={{#expr: (93/ 10000) mod 10 }} | 5 ={{#expr: (93/ 100000) mod 10 }} | 6 ={{#expr: (93/ 1000000) mod 10 }} | 7 ={{#expr: (93/ 10000000) mod 10 }} | 8 ={{#expr: (93/ 100000000) mod 10 }} | 9 ={{#expr: (93/ 1000000000) mod 10 }} | 10 ={{#expr: (93/ 10000000000) mod 10 }} | 11 ={{#expr: (93/ 100000000000) mod 10 }} | 12 ={{#expr: (93/ 1000000000000) mod 10 }} | 13 ={{#expr: (93/ 10000000000000) mod 10 }} | 14 ={{#expr: (93/ 100000000000000) mod 10 }} | 15 ={{#expr: (93/ 1000000000000000) mod 10 }} | 16 ={{#expr: (93/ 10000000000000000) mod 10 }} | 17 ={{#expr: (93/ 100000000000000000) mod 10 }} | 18 ={{#expr: (93/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 93 mod 10 }} | 1 ={{#expr: (93/ 10) mod 10 }} | 2 ={{#expr: (93/ 100) mod 10 }} | 3 ={{#expr: (93/ 1000) mod 10 }} | 4 ={{#expr: (93/ 10000) mod 10 }} | 5 ={{#expr: (93/ 100000) mod 10 }} | 6 ={{#expr: (93/ 1000000) mod 10 }} | 7 ={{#expr: (93/ 10000000) mod 10 }} | 8 ={{#expr: (93/ 100000000) mod 10 }} | 9 ={{#expr: (93/ 1000000000) mod 10 }} | 10 ={{#expr: (93/ 10000000000) mod 10 }} | 11 ={{#expr: (93/ 100000000000) mod 10 }} | 12 ={{#expr: (93/ 1000000000000) mod 10 }} | 13 ={{#expr: (93/ 10000000000000) mod 10 }} | 14 ={{#expr: (93/ 100000000000000) mod 10 }} | 15 ={{#expr: (93/ 1000000000000000) mod 10 }} | 16 ={{#expr: (93/ 10000000000000000) mod 10 }} | 17 ={{#expr: (93/ 100000000000000000) mod 10 }} | 18 ={{#expr: (93/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 93 mod 10 }} | 1 ={{#expr: (93/ 10) mod 10 }} | 2 ={{#expr: (93/ 100) mod 10 }} | 3 ={{#expr: (93/ 1000) mod 10 }} | 4 ={{#expr: (93/ 10000) mod 10 }} | 5 ={{#expr: (93/ 100000) mod 10 }} | 6 ={{#expr: (93/ 1000000) mod 10 }} | 7 ={{#expr: (93/ 10000000) mod 10 }} | 8 ={{#expr: (93/ 100000000) mod 10 }} | 9 ={{#expr: (93/ 1000000000) mod 10 }} | 10 ={{#expr: (93/ 10000000000) mod 10 }} | 11 ={{#expr: (93/ 100000000000) mod 10 }} | 12 ={{#expr: (93/ 1000000000000) mod 10 }} | 13 ={{#expr: (93/ 10000000000000) mod 10 }} | 14 ={{#expr: (93/ 100000000000000) mod 10 }} | 15 ={{#expr: (93/ 1000000000000000) mod 10 }} | 16 ={{#expr: (93/ 10000000000000000) mod 10 }} | 17 ={{#expr: (93/ 100000000000000000) mod 10 }} | 18 ={{#expr: (93/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:2 | 0 ={{#expr: 319 mod 10 }} | 1 ={{#expr: (319/ 10) mod 10 }} | 2 ={{#expr: (319/ 100) mod 10 }} | 3 ={{#expr: (319/ 1000) mod 10 }} | 4 ={{#expr: (319/ 10000) mod 10 }} | 5 ={{#expr: (319/ 100000) mod 10 }} | 6 ={{#expr: (319/ 1000000) mod 10 }} | 7 ={{#expr: (319/ 10000000) mod 10 }} | 8 ={{#expr: (319/ 100000000) mod 10 }} | 9 ={{#expr: (319/ 1000000000) mod 10 }} | 10 ={{#expr: (319/ 10000000000) mod 10 }} | 11 ={{#expr: (319/ 100000000000) mod 10 }} | 12 ={{#expr: (319/ 1000000000000) mod 10 }} | 13 ={{#expr: (319/ 10000000000000) mod 10 }} | 14 ={{#expr: (319/ 100000000000000) mod 10 }} | 15 ={{#expr: (319/ 1000000000000000) mod 10 }} | 16 ={{#expr: (319/ 10000000000000000) mod 10 }} | 17 ={{#expr: (319/ 100000000000000000) mod 10 }} | 18 ={{#expr: (319/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 319 mod 10 }} | 1 ={{#expr: (319/ 10) mod 10 }} | 2 ={{#expr: (319/ 100) mod 10 }} | 3 ={{#expr: (319/ 1000) mod 10 }} | 4 ={{#expr: (319/ 10000) mod 10 }} | 5 ={{#expr: (319/ 100000) mod 10 }} | 6 ={{#expr: (319/ 1000000) mod 10 }} | 7 ={{#expr: (319/ 10000000) mod 10 }} | 8 ={{#expr: (319/ 100000000) mod 10 }} | 9 ={{#expr: (319/ 1000000000) mod 10 }} | 10 ={{#expr: (319/ 10000000000) mod 10 }} | 11 ={{#expr: (319/ 100000000000) mod 10 }} | 12 ={{#expr: (319/ 1000000000000) mod 10 }} | 13 ={{#expr: (319/ 10000000000000) mod 10 }} | 14 ={{#expr: (319/ 100000000000000) mod 10 }} | 15 ={{#expr: (319/ 1000000000000000) mod 10 }} | 16 ={{#expr: (319/ 10000000000000000) mod 10 }} | 17 ={{#expr: (319/ 100000000000000000) mod 10 }} | 18 ={{#expr: (319/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 319 mod 10 }} | 1 ={{#expr: (319/ 10) mod 10 }} | 2 ={{#expr: (319/ 100) mod 10 }} | 3 ={{#expr: (319/ 1000) mod 10 }} | 4 ={{#expr: (319/ 10000) mod 10 }} | 5 ={{#expr: (319/ 100000) mod 10 }} | 6 ={{#expr: (319/ 1000000) mod 10 }} | 7 ={{#expr: (319/ 10000000) mod 10 }} | 8 ={{#expr: (319/ 100000000) mod 10 }} | 9 ={{#expr: (319/ 1000000000) mod 10 }} | 10 ={{#expr: (319/ 10000000000) mod 10 }} | 11 ={{#expr: (319/ 100000000000) mod 10 }} | 12 ={{#expr: (319/ 1000000000000) mod 10 }} | 13 ={{#expr: (319/ 10000000000000) mod 10 }} | 14 ={{#expr: (319/ 100000000000000) mod 10 }} | 15 ={{#expr: (319/ 1000000000000000) mod 10 }} | 16 ={{#expr: (319/ 10000000000000000) mod 10 }} | 17 ={{#expr: (319/ 100000000000000000) mod 10 }} | 18 ={{#expr: (319/ 1000000000000000000) mod 10 }} | #default= 0 }}.html#{{#if:342|{{#switch:2 | 0 ={{#expr: 342 mod 10 }} | 1 ={{#expr: (342/ 10) mod 10 }} | 2 ={{#expr: (342/ 100) mod 10 }} | 3 ={{#expr: (342/ 1000) mod 10 }} | 4 ={{#expr: (342/ 10000) mod 10 }} | 5 ={{#expr: (342/ 100000) mod 10 }} | 6 ={{#expr: (342/ 1000000) mod 10 }} | 7 ={{#expr: (342/ 10000000) mod 10 }} | 8 ={{#expr: (342/ 100000000) mod 10 }} | 9 ={{#expr: (342/ 1000000000) mod 10 }} | 10 ={{#expr: (342/ 10000000000) mod 10 }} | 11 ={{#expr: (342/ 100000000000) mod 10 }} | 12 ={{#expr: (342/ 1000000000000) mod 10 }} | 13 ={{#expr: (342/ 10000000000000) mod 10 }} | 14 ={{#expr: (342/ 100000000000000) mod 10 }} | 15 ={{#expr: (342/ 1000000000000000) mod 10 }} | 16 ={{#expr: (342/ 10000000000000000) mod 10 }} | 17 ={{#expr: (342/ 100000000000000000) mod 10 }} | 18 ={{#expr: (342/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 342 mod 10 }} | 1 ={{#expr: (342/ 10) mod 10 }} | 2 ={{#expr: (342/ 100) mod 10 }} | 3 ={{#expr: (342/ 1000) mod 10 }} | 4 ={{#expr: (342/ 10000) mod 10 }} | 5 ={{#expr: (342/ 100000) mod 10 }} | 6 ={{#expr: (342/ 1000000) mod 10 }} | 7 ={{#expr: (342/ 10000000) mod 10 }} | 8 ={{#expr: (342/ 100000000) mod 10 }} | 9 ={{#expr: (342/ 1000000000) mod 10 }} | 10 ={{#expr: (342/ 10000000000) mod 10 }} | 11 ={{#expr: (342/ 100000000000) mod 10 }} | 12 ={{#expr: (342/ 1000000000000) mod 10 }} | 13 ={{#expr: (342/ 10000000000000) mod 10 }} | 14 ={{#expr: (342/ 100000000000000) mod 10 }} | 15 ={{#expr: (342/ 1000000000000000) mod 10 }} | 16 ={{#expr: (342/ 10000000000000000) mod 10 }} | 17 ={{#expr: (342/ 100000000000000000) mod 10 }} | 18 ={{#expr: (342/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 342 mod 10 }} | 1 ={{#expr: (342/ 10) mod 10 }} | 2 ={{#expr: (342/ 100) mod 10 }} | 3 ={{#expr: (342/ 1000) mod 10 }} | 4 ={{#expr: (342/ 10000) mod 10 }} | 5 ={{#expr: (342/ 100000) mod 10 }} | 6 ={{#expr: (342/ 1000000) mod 10 }} | 7 ={{#expr: (342/ 10000000) mod 10 }} | 8 ={{#expr: (342/ 100000000) mod 10 }} | 9 ={{#expr: (342/ 1000000000) mod 10 }} | 10 ={{#expr: (342/ 10000000000) mod 10 }} | 11 ={{#expr: (342/ 100000000000) mod 10 }} | 12 ={{#expr: (342/ 1000000000000) mod 10 }} | 13 ={{#expr: (342/ 10000000000000) mod 10 }} | 14 ={{#expr: (342/ 100000000000000) mod 10 }} | 15 ={{#expr: (342/ 1000000000000000) mod 10 }} | 16 ={{#expr: (342/ 10000000000000000) mod 10 }} | 17 ={{#expr: (342/ 100000000000000000) mod 10 }} | 18 ={{#expr: (342/ 1000000000000000000) mod 10 }} | #default= 0 }}}} BVerfGE 93, 319{{#if: 342| (342)}}] – Wasserpfennig.</ref>
{{#ifeq: {{{vor}}}@@-@@{{{nach}}} | -@@-@@-
| {{#if:trim|Der Finanzverfassung liegt die Vorstellung zugrunde, daß die Finanzierung der staatlichen Aufgaben in Bund und Ländern einschließlich der Gemeinden in erster Linie aus dem Ertrag der in Artikel 105 ff. GG geregelten Einnahmequellen erfolgt.<ref>Prinzip des Steuerstaates; vgl. u. a. [http://www.servat.unibe.ch/dfr/bv{{#switch:2
| 0 ={{#expr: 78 mod 10 }}
| 1 ={{#expr: (78/ 10) mod 10 }}
| 2 ={{#expr: (78/ 100) mod 10 }}
| 3 ={{#expr: (78/ 1000) mod 10 }}
| 4 ={{#expr: (78/ 10000) mod 10 }}
| 5 ={{#expr: (78/ 100000) mod 10 }}
| 6 ={{#expr: (78/ 1000000) mod 10 }}
| 7 ={{#expr: (78/ 10000000) mod 10 }}
| 8 ={{#expr: (78/ 100000000) mod 10 }}
| 9 ={{#expr: (78/ 1000000000) mod 10 }}
| 10 ={{#expr: (78/ 10000000000) mod 10 }}
| 11 ={{#expr: (78/ 100000000000) mod 10 }}
| 12 ={{#expr: (78/ 1000000000000) mod 10 }}
| 13 ={{#expr: (78/ 10000000000000) mod 10 }}
| 14 ={{#expr: (78/ 100000000000000) mod 10 }}
| 15 ={{#expr: (78/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (78/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (78/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (78/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:1
| 0 ={{#expr: 78 mod 10 }}
| 1 ={{#expr: (78/ 10) mod 10 }}
| 2 ={{#expr: (78/ 100) mod 10 }}
| 3 ={{#expr: (78/ 1000) mod 10 }}
| 4 ={{#expr: (78/ 10000) mod 10 }}
| 5 ={{#expr: (78/ 100000) mod 10 }}
| 6 ={{#expr: (78/ 1000000) mod 10 }}
| 7 ={{#expr: (78/ 10000000) mod 10 }}
| 8 ={{#expr: (78/ 100000000) mod 10 }}
| 9 ={{#expr: (78/ 1000000000) mod 10 }}
| 10 ={{#expr: (78/ 10000000000) mod 10 }}
| 11 ={{#expr: (78/ 100000000000) mod 10 }}
| 12 ={{#expr: (78/ 1000000000000) mod 10 }}
| 13 ={{#expr: (78/ 10000000000000) mod 10 }}
| 14 ={{#expr: (78/ 100000000000000) mod 10 }}
| 15 ={{#expr: (78/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (78/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (78/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (78/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:0
| 0 ={{#expr: 78 mod 10 }}
| 1 ={{#expr: (78/ 10) mod 10 }}
| 2 ={{#expr: (78/ 100) mod 10 }}
| 3 ={{#expr: (78/ 1000) mod 10 }}
| 4 ={{#expr: (78/ 10000) mod 10 }}
| 5 ={{#expr: (78/ 100000) mod 10 }}
| 6 ={{#expr: (78/ 1000000) mod 10 }}
| 7 ={{#expr: (78/ 10000000) mod 10 }}
| 8 ={{#expr: (78/ 100000000) mod 10 }}
| 9 ={{#expr: (78/ 1000000000) mod 10 }}
| 10 ={{#expr: (78/ 10000000000) mod 10 }}
| 11 ={{#expr: (78/ 100000000000) mod 10 }}
| 12 ={{#expr: (78/ 1000000000000) mod 10 }}
| 13 ={{#expr: (78/ 10000000000000) mod 10 }}
| 14 ={{#expr: (78/ 100000000000000) mod 10 }}
| 15 ={{#expr: (78/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (78/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (78/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (78/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:2
| 0 ={{#expr: 249 mod 10 }}
| 1 ={{#expr: (249/ 10) mod 10 }}
| 2 ={{#expr: (249/ 100) mod 10 }}
| 3 ={{#expr: (249/ 1000) mod 10 }}
| 4 ={{#expr: (249/ 10000) mod 10 }}
| 5 ={{#expr: (249/ 100000) mod 10 }}
| 6 ={{#expr: (249/ 1000000) mod 10 }}
| 7 ={{#expr: (249/ 10000000) mod 10 }}
| 8 ={{#expr: (249/ 100000000) mod 10 }}
| 9 ={{#expr: (249/ 1000000000) mod 10 }}
| 10 ={{#expr: (249/ 10000000000) mod 10 }}
| 11 ={{#expr: (249/ 100000000000) mod 10 }}
| 12 ={{#expr: (249/ 1000000000000) mod 10 }}
| 13 ={{#expr: (249/ 10000000000000) mod 10 }}
| 14 ={{#expr: (249/ 100000000000000) mod 10 }}
| 15 ={{#expr: (249/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (249/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (249/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (249/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:1
| 0 ={{#expr: 249 mod 10 }}
| 1 ={{#expr: (249/ 10) mod 10 }}
| 2 ={{#expr: (249/ 100) mod 10 }}
| 3 ={{#expr: (249/ 1000) mod 10 }}
| 4 ={{#expr: (249/ 10000) mod 10 }}
| 5 ={{#expr: (249/ 100000) mod 10 }}
| 6 ={{#expr: (249/ 1000000) mod 10 }}
| 7 ={{#expr: (249/ 10000000) mod 10 }}
| 8 ={{#expr: (249/ 100000000) mod 10 }}
| 9 ={{#expr: (249/ 1000000000) mod 10 }}
| 10 ={{#expr: (249/ 10000000000) mod 10 }}
| 11 ={{#expr: (249/ 100000000000) mod 10 }}
| 12 ={{#expr: (249/ 1000000000000) mod 10 }}
| 13 ={{#expr: (249/ 10000000000000) mod 10 }}
| 14 ={{#expr: (249/ 100000000000000) mod 10 }}
| 15 ={{#expr: (249/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (249/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (249/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (249/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:0
| 0 ={{#expr: 249 mod 10 }}
| 1 ={{#expr: (249/ 10) mod 10 }}
| 2 ={{#expr: (249/ 100) mod 10 }}
| 3 ={{#expr: (249/ 1000) mod 10 }}
| 4 ={{#expr: (249/ 10000) mod 10 }}
| 5 ={{#expr: (249/ 100000) mod 10 }}
| 6 ={{#expr: (249/ 1000000) mod 10 }}
| 7 ={{#expr: (249/ 10000000) mod 10 }}
| 8 ={{#expr: (249/ 100000000) mod 10 }}
| 9 ={{#expr: (249/ 1000000000) mod 10 }}
| 10 ={{#expr: (249/ 10000000000) mod 10 }}
| 11 ={{#expr: (249/ 100000000000) mod 10 }}
| 12 ={{#expr: (249/ 1000000000000) mod 10 }}
| 13 ={{#expr: (249/ 10000000000000) mod 10 }}
| 14 ={{#expr: (249/ 100000000000000) mod 10 }}
| 15 ={{#expr: (249/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (249/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (249/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (249/ 1000000000000000000) mod 10 }}
| #default= 0
}}.html#{{#if:266|{{#switch:2
| 0 ={{#expr: 266 mod 10 }}
| 1 ={{#expr: (266/ 10) mod 10 }}
| 2 ={{#expr: (266/ 100) mod 10 }}
| 3 ={{#expr: (266/ 1000) mod 10 }}
| 4 ={{#expr: (266/ 10000) mod 10 }}
| 5 ={{#expr: (266/ 100000) mod 10 }}
| 6 ={{#expr: (266/ 1000000) mod 10 }}
| 7 ={{#expr: (266/ 10000000) mod 10 }}
| 8 ={{#expr: (266/ 100000000) mod 10 }}
| 9 ={{#expr: (266/ 1000000000) mod 10 }}
| 10 ={{#expr: (266/ 10000000000) mod 10 }}
| 11 ={{#expr: (266/ 100000000000) mod 10 }}
| 12 ={{#expr: (266/ 1000000000000) mod 10 }}
| 13 ={{#expr: (266/ 10000000000000) mod 10 }}
| 14 ={{#expr: (266/ 100000000000000) mod 10 }}
| 15 ={{#expr: (266/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (266/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (266/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (266/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:1
| 0 ={{#expr: 266 mod 10 }}
| 1 ={{#expr: (266/ 10) mod 10 }}
| 2 ={{#expr: (266/ 100) mod 10 }}
| 3 ={{#expr: (266/ 1000) mod 10 }}
| 4 ={{#expr: (266/ 10000) mod 10 }}
| 5 ={{#expr: (266/ 100000) mod 10 }}
| 6 ={{#expr: (266/ 1000000) mod 10 }}
| 7 ={{#expr: (266/ 10000000) mod 10 }}
| 8 ={{#expr: (266/ 100000000) mod 10 }}
| 9 ={{#expr: (266/ 1000000000) mod 10 }}
| 10 ={{#expr: (266/ 10000000000) mod 10 }}
| 11 ={{#expr: (266/ 100000000000) mod 10 }}
| 12 ={{#expr: (266/ 1000000000000) mod 10 }}
| 13 ={{#expr: (266/ 10000000000000) mod 10 }}
| 14 ={{#expr: (266/ 100000000000000) mod 10 }}
| 15 ={{#expr: (266/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (266/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (266/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (266/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:0
| 0 ={{#expr: 266 mod 10 }}
| 1 ={{#expr: (266/ 10) mod 10 }}
| 2 ={{#expr: (266/ 100) mod 10 }}
| 3 ={{#expr: (266/ 1000) mod 10 }}
| 4 ={{#expr: (266/ 10000) mod 10 }}
| 5 ={{#expr: (266/ 100000) mod 10 }}
| 6 ={{#expr: (266/ 1000000) mod 10 }}
| 7 ={{#expr: (266/ 10000000) mod 10 }}
| 8 ={{#expr: (266/ 100000000) mod 10 }}
| 9 ={{#expr: (266/ 1000000000) mod 10 }}
| 10 ={{#expr: (266/ 10000000000) mod 10 }}
| 11 ={{#expr: (266/ 100000000000) mod 10 }}
| 12 ={{#expr: (266/ 1000000000000) mod 10 }}
| 13 ={{#expr: (266/ 10000000000000) mod 10 }}
| 14 ={{#expr: (266/ 100000000000000) mod 10 }}
| 15 ={{#expr: (266/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (266/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (266/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (266/ 1000000000000000000) mod 10 }}
| #default= 0
}}}} BVerfGE 78, 249{{#if: 266| (266)}}] f.; [http://www.servat.unibe.ch/dfr/bv{{#switch:2
| 0 ={{#expr: 82 mod 10 }}
| 1 ={{#expr: (82/ 10) mod 10 }}
| 2 ={{#expr: (82/ 100) mod 10 }}
| 3 ={{#expr: (82/ 1000) mod 10 }}
| 4 ={{#expr: (82/ 10000) mod 10 }}
| 5 ={{#expr: (82/ 100000) mod 10 }}
| 6 ={{#expr: (82/ 1000000) mod 10 }}
| 7 ={{#expr: (82/ 10000000) mod 10 }}
| 8 ={{#expr: (82/ 100000000) mod 10 }}
| 9 ={{#expr: (82/ 1000000000) mod 10 }}
| 10 ={{#expr: (82/ 10000000000) mod 10 }}
| 11 ={{#expr: (82/ 100000000000) mod 10 }}
| 12 ={{#expr: (82/ 1000000000000) mod 10 }}
| 13 ={{#expr: (82/ 10000000000000) mod 10 }}
| 14 ={{#expr: (82/ 100000000000000) mod 10 }}
| 15 ={{#expr: (82/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (82/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (82/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (82/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:1
| 0 ={{#expr: 82 mod 10 }}
| 1 ={{#expr: (82/ 10) mod 10 }}
| 2 ={{#expr: (82/ 100) mod 10 }}
| 3 ={{#expr: (82/ 1000) mod 10 }}
| 4 ={{#expr: (82/ 10000) mod 10 }}
| 5 ={{#expr: (82/ 100000) mod 10 }}
| 6 ={{#expr: (82/ 1000000) mod 10 }}
| 7 ={{#expr: (82/ 10000000) mod 10 }}
| 8 ={{#expr: (82/ 100000000) mod 10 }}
| 9 ={{#expr: (82/ 1000000000) mod 10 }}
| 10 ={{#expr: (82/ 10000000000) mod 10 }}
| 11 ={{#expr: (82/ 100000000000) mod 10 }}
| 12 ={{#expr: (82/ 1000000000000) mod 10 }}
| 13 ={{#expr: (82/ 10000000000000) mod 10 }}
| 14 ={{#expr: (82/ 100000000000000) mod 10 }}
| 15 ={{#expr: (82/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (82/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (82/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (82/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:0
| 0 ={{#expr: 82 mod 10 }}
| 1 ={{#expr: (82/ 10) mod 10 }}
| 2 ={{#expr: (82/ 100) mod 10 }}
| 3 ={{#expr: (82/ 1000) mod 10 }}
| 4 ={{#expr: (82/ 10000) mod 10 }}
| 5 ={{#expr: (82/ 100000) mod 10 }}
| 6 ={{#expr: (82/ 1000000) mod 10 }}
| 7 ={{#expr: (82/ 10000000) mod 10 }}
| 8 ={{#expr: (82/ 100000000) mod 10 }}
| 9 ={{#expr: (82/ 1000000000) mod 10 }}
| 10 ={{#expr: (82/ 10000000000) mod 10 }}
| 11 ={{#expr: (82/ 100000000000) mod 10 }}
| 12 ={{#expr: (82/ 1000000000000) mod 10 }}
| 13 ={{#expr: (82/ 10000000000000) mod 10 }}
| 14 ={{#expr: (82/ 100000000000000) mod 10 }}
| 15 ={{#expr: (82/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (82/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (82/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (82/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:2
| 0 ={{#expr: 159 mod 10 }}
| 1 ={{#expr: (159/ 10) mod 10 }}
| 2 ={{#expr: (159/ 100) mod 10 }}
| 3 ={{#expr: (159/ 1000) mod 10 }}
| 4 ={{#expr: (159/ 10000) mod 10 }}
| 5 ={{#expr: (159/ 100000) mod 10 }}
| 6 ={{#expr: (159/ 1000000) mod 10 }}
| 7 ={{#expr: (159/ 10000000) mod 10 }}
| 8 ={{#expr: (159/ 100000000) mod 10 }}
| 9 ={{#expr: (159/ 1000000000) mod 10 }}
| 10 ={{#expr: (159/ 10000000000) mod 10 }}
| 11 ={{#expr: (159/ 100000000000) mod 10 }}
| 12 ={{#expr: (159/ 1000000000000) mod 10 }}
| 13 ={{#expr: (159/ 10000000000000) mod 10 }}
| 14 ={{#expr: (159/ 100000000000000) mod 10 }}
| 15 ={{#expr: (159/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (159/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (159/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (159/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:1
| 0 ={{#expr: 159 mod 10 }}
| 1 ={{#expr: (159/ 10) mod 10 }}
| 2 ={{#expr: (159/ 100) mod 10 }}
| 3 ={{#expr: (159/ 1000) mod 10 }}
| 4 ={{#expr: (159/ 10000) mod 10 }}
| 5 ={{#expr: (159/ 100000) mod 10 }}
| 6 ={{#expr: (159/ 1000000) mod 10 }}
| 7 ={{#expr: (159/ 10000000) mod 10 }}
| 8 ={{#expr: (159/ 100000000) mod 10 }}
| 9 ={{#expr: (159/ 1000000000) mod 10 }}
| 10 ={{#expr: (159/ 10000000000) mod 10 }}
| 11 ={{#expr: (159/ 100000000000) mod 10 }}
| 12 ={{#expr: (159/ 1000000000000) mod 10 }}
| 13 ={{#expr: (159/ 10000000000000) mod 10 }}
| 14 ={{#expr: (159/ 100000000000000) mod 10 }}
| 15 ={{#expr: (159/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (159/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (159/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (159/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:0
| 0 ={{#expr: 159 mod 10 }}
| 1 ={{#expr: (159/ 10) mod 10 }}
| 2 ={{#expr: (159/ 100) mod 10 }}
| 3 ={{#expr: (159/ 1000) mod 10 }}
| 4 ={{#expr: (159/ 10000) mod 10 }}
| 5 ={{#expr: (159/ 100000) mod 10 }}
| 6 ={{#expr: (159/ 1000000) mod 10 }}
| 7 ={{#expr: (159/ 10000000) mod 10 }}
| 8 ={{#expr: (159/ 100000000) mod 10 }}
| 9 ={{#expr: (159/ 1000000000) mod 10 }}
| 10 ={{#expr: (159/ 10000000000) mod 10 }}
| 11 ={{#expr: (159/ 100000000000) mod 10 }}
| 12 ={{#expr: (159/ 1000000000000) mod 10 }}
| 13 ={{#expr: (159/ 10000000000000) mod 10 }}
| 14 ={{#expr: (159/ 100000000000000) mod 10 }}
| 15 ={{#expr: (159/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (159/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (159/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (159/ 1000000000000000000) mod 10 }}
| #default= 0
}}.html#{{#if:178|{{#switch:2
| 0 ={{#expr: 178 mod 10 }}
| 1 ={{#expr: (178/ 10) mod 10 }}
| 2 ={{#expr: (178/ 100) mod 10 }}
| 3 ={{#expr: (178/ 1000) mod 10 }}
| 4 ={{#expr: (178/ 10000) mod 10 }}
| 5 ={{#expr: (178/ 100000) mod 10 }}
| 6 ={{#expr: (178/ 1000000) mod 10 }}
| 7 ={{#expr: (178/ 10000000) mod 10 }}
| 8 ={{#expr: (178/ 100000000) mod 10 }}
| 9 ={{#expr: (178/ 1000000000) mod 10 }}
| 10 ={{#expr: (178/ 10000000000) mod 10 }}
| 11 ={{#expr: (178/ 100000000000) mod 10 }}
| 12 ={{#expr: (178/ 1000000000000) mod 10 }}
| 13 ={{#expr: (178/ 10000000000000) mod 10 }}
| 14 ={{#expr: (178/ 100000000000000) mod 10 }}
| 15 ={{#expr: (178/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (178/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (178/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (178/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:1
| 0 ={{#expr: 178 mod 10 }}
| 1 ={{#expr: (178/ 10) mod 10 }}
| 2 ={{#expr: (178/ 100) mod 10 }}
| 3 ={{#expr: (178/ 1000) mod 10 }}
| 4 ={{#expr: (178/ 10000) mod 10 }}
| 5 ={{#expr: (178/ 100000) mod 10 }}
| 6 ={{#expr: (178/ 1000000) mod 10 }}
| 7 ={{#expr: (178/ 10000000) mod 10 }}
| 8 ={{#expr: (178/ 100000000) mod 10 }}
| 9 ={{#expr: (178/ 1000000000) mod 10 }}
| 10 ={{#expr: (178/ 10000000000) mod 10 }}
| 11 ={{#expr: (178/ 100000000000) mod 10 }}
| 12 ={{#expr: (178/ 1000000000000) mod 10 }}
| 13 ={{#expr: (178/ 10000000000000) mod 10 }}
| 14 ={{#expr: (178/ 100000000000000) mod 10 }}
| 15 ={{#expr: (178/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (178/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (178/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (178/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:0
| 0 ={{#expr: 178 mod 10 }}
| 1 ={{#expr: (178/ 10) mod 10 }}
| 2 ={{#expr: (178/ 100) mod 10 }}
| 3 ={{#expr: (178/ 1000) mod 10 }}
| 4 ={{#expr: (178/ 10000) mod 10 }}
| 5 ={{#expr: (178/ 100000) mod 10 }}
| 6 ={{#expr: (178/ 1000000) mod 10 }}
| 7 ={{#expr: (178/ 10000000) mod 10 }}
| 8 ={{#expr: (178/ 100000000) mod 10 }}
| 9 ={{#expr: (178/ 1000000000) mod 10 }}
| 10 ={{#expr: (178/ 10000000000) mod 10 }}
| 11 ={{#expr: (178/ 100000000000) mod 10 }}
| 12 ={{#expr: (178/ 1000000000000) mod 10 }}
| 13 ={{#expr: (178/ 10000000000000) mod 10 }}
| 14 ={{#expr: (178/ 100000000000000) mod 10 }}
| 15 ={{#expr: (178/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (178/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (178/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (178/ 1000000000000000000) mod 10 }}
| #default= 0
}}}} BVerfGE 82, 159{{#if: 178| (178)}}].</ref> Nicht-steuerliche Abgaben verschiedener Art sind allerdings nicht ausgeschlossen; die Finanzverfassung des Grundgesetzes enthält keinen abschließenden Kanon zulässiger Abgabetypen […]}}
| {{#ifeq: {{#if:|{{{vor}}}|@#@}}{{#if:|{{{nach}}}|@#@}} | @#@@#@
| {{#ifeq: de | de
| „{{#if:trim|Der Finanzverfassung liegt die Vorstellung zugrunde, daß die Finanzierung der staatlichen Aufgaben in Bund und Ländern einschließlich der Gemeinden in erster Linie aus dem Ertrag der in Artikel 105 ff. GG geregelten Einnahmequellen erfolgt.<ref>Prinzip des Steuerstaates; vgl. u. a. [http://www.servat.unibe.ch/dfr/bv{{#switch:2
| 0 ={{#expr: 78 mod 10 }}
| 1 ={{#expr: (78/ 10) mod 10 }}
| 2 ={{#expr: (78/ 100) mod 10 }}
| 3 ={{#expr: (78/ 1000) mod 10 }}
| 4 ={{#expr: (78/ 10000) mod 10 }}
| 5 ={{#expr: (78/ 100000) mod 10 }}
| 6 ={{#expr: (78/ 1000000) mod 10 }}
| 7 ={{#expr: (78/ 10000000) mod 10 }}
| 8 ={{#expr: (78/ 100000000) mod 10 }}
| 9 ={{#expr: (78/ 1000000000) mod 10 }}
| 10 ={{#expr: (78/ 10000000000) mod 10 }}
| 11 ={{#expr: (78/ 100000000000) mod 10 }}
| 12 ={{#expr: (78/ 1000000000000) mod 10 }}
| 13 ={{#expr: (78/ 10000000000000) mod 10 }}
| 14 ={{#expr: (78/ 100000000000000) mod 10 }}
| 15 ={{#expr: (78/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (78/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (78/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (78/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:1
| 0 ={{#expr: 78 mod 10 }}
| 1 ={{#expr: (78/ 10) mod 10 }}
| 2 ={{#expr: (78/ 100) mod 10 }}
| 3 ={{#expr: (78/ 1000) mod 10 }}
| 4 ={{#expr: (78/ 10000) mod 10 }}
| 5 ={{#expr: (78/ 100000) mod 10 }}
| 6 ={{#expr: (78/ 1000000) mod 10 }}
| 7 ={{#expr: (78/ 10000000) mod 10 }}
| 8 ={{#expr: (78/ 100000000) mod 10 }}
| 9 ={{#expr: (78/ 1000000000) mod 10 }}
| 10 ={{#expr: (78/ 10000000000) mod 10 }}
| 11 ={{#expr: (78/ 100000000000) mod 10 }}
| 12 ={{#expr: (78/ 1000000000000) mod 10 }}
| 13 ={{#expr: (78/ 10000000000000) mod 10 }}
| 14 ={{#expr: (78/ 100000000000000) mod 10 }}
| 15 ={{#expr: (78/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (78/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (78/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (78/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:0
| 0 ={{#expr: 78 mod 10 }}
| 1 ={{#expr: (78/ 10) mod 10 }}
| 2 ={{#expr: (78/ 100) mod 10 }}
| 3 ={{#expr: (78/ 1000) mod 10 }}
| 4 ={{#expr: (78/ 10000) mod 10 }}
| 5 ={{#expr: (78/ 100000) mod 10 }}
| 6 ={{#expr: (78/ 1000000) mod 10 }}
| 7 ={{#expr: (78/ 10000000) mod 10 }}
| 8 ={{#expr: (78/ 100000000) mod 10 }}
| 9 ={{#expr: (78/ 1000000000) mod 10 }}
| 10 ={{#expr: (78/ 10000000000) mod 10 }}
| 11 ={{#expr: (78/ 100000000000) mod 10 }}
| 12 ={{#expr: (78/ 1000000000000) mod 10 }}
| 13 ={{#expr: (78/ 10000000000000) mod 10 }}
| 14 ={{#expr: (78/ 100000000000000) mod 10 }}
| 15 ={{#expr: (78/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (78/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (78/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (78/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:2
| 0 ={{#expr: 249 mod 10 }}
| 1 ={{#expr: (249/ 10) mod 10 }}
| 2 ={{#expr: (249/ 100) mod 10 }}
| 3 ={{#expr: (249/ 1000) mod 10 }}
| 4 ={{#expr: (249/ 10000) mod 10 }}
| 5 ={{#expr: (249/ 100000) mod 10 }}
| 6 ={{#expr: (249/ 1000000) mod 10 }}
| 7 ={{#expr: (249/ 10000000) mod 10 }}
| 8 ={{#expr: (249/ 100000000) mod 10 }}
| 9 ={{#expr: (249/ 1000000000) mod 10 }}
| 10 ={{#expr: (249/ 10000000000) mod 10 }}
| 11 ={{#expr: (249/ 100000000000) mod 10 }}
| 12 ={{#expr: (249/ 1000000000000) mod 10 }}
| 13 ={{#expr: (249/ 10000000000000) mod 10 }}
| 14 ={{#expr: (249/ 100000000000000) mod 10 }}
| 15 ={{#expr: (249/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (249/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (249/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (249/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:1
| 0 ={{#expr: 249 mod 10 }}
| 1 ={{#expr: (249/ 10) mod 10 }}
| 2 ={{#expr: (249/ 100) mod 10 }}
| 3 ={{#expr: (249/ 1000) mod 10 }}
| 4 ={{#expr: (249/ 10000) mod 10 }}
| 5 ={{#expr: (249/ 100000) mod 10 }}
| 6 ={{#expr: (249/ 1000000) mod 10 }}
| 7 ={{#expr: (249/ 10000000) mod 10 }}
| 8 ={{#expr: (249/ 100000000) mod 10 }}
| 9 ={{#expr: (249/ 1000000000) mod 10 }}
| 10 ={{#expr: (249/ 10000000000) mod 10 }}
| 11 ={{#expr: (249/ 100000000000) mod 10 }}
| 12 ={{#expr: (249/ 1000000000000) mod 10 }}
| 13 ={{#expr: (249/ 10000000000000) mod 10 }}
| 14 ={{#expr: (249/ 100000000000000) mod 10 }}
| 15 ={{#expr: (249/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (249/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (249/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (249/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:0
| 0 ={{#expr: 249 mod 10 }}
| 1 ={{#expr: (249/ 10) mod 10 }}
| 2 ={{#expr: (249/ 100) mod 10 }}
| 3 ={{#expr: (249/ 1000) mod 10 }}
| 4 ={{#expr: (249/ 10000) mod 10 }}
| 5 ={{#expr: (249/ 100000) mod 10 }}
| 6 ={{#expr: (249/ 1000000) mod 10 }}
| 7 ={{#expr: (249/ 10000000) mod 10 }}
| 8 ={{#expr: (249/ 100000000) mod 10 }}
| 9 ={{#expr: (249/ 1000000000) mod 10 }}
| 10 ={{#expr: (249/ 10000000000) mod 10 }}
| 11 ={{#expr: (249/ 100000000000) mod 10 }}
| 12 ={{#expr: (249/ 1000000000000) mod 10 }}
| 13 ={{#expr: (249/ 10000000000000) mod 10 }}
| 14 ={{#expr: (249/ 100000000000000) mod 10 }}
| 15 ={{#expr: (249/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (249/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (249/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (249/ 1000000000000000000) mod 10 }}
| #default= 0
}}.html#{{#if:266|{{#switch:2
| 0 ={{#expr: 266 mod 10 }}
| 1 ={{#expr: (266/ 10) mod 10 }}
| 2 ={{#expr: (266/ 100) mod 10 }}
| 3 ={{#expr: (266/ 1000) mod 10 }}
| 4 ={{#expr: (266/ 10000) mod 10 }}
| 5 ={{#expr: (266/ 100000) mod 10 }}
| 6 ={{#expr: (266/ 1000000) mod 10 }}
| 7 ={{#expr: (266/ 10000000) mod 10 }}
| 8 ={{#expr: (266/ 100000000) mod 10 }}
| 9 ={{#expr: (266/ 1000000000) mod 10 }}
| 10 ={{#expr: (266/ 10000000000) mod 10 }}
| 11 ={{#expr: (266/ 100000000000) mod 10 }}
| 12 ={{#expr: (266/ 1000000000000) mod 10 }}
| 13 ={{#expr: (266/ 10000000000000) mod 10 }}
| 14 ={{#expr: (266/ 100000000000000) mod 10 }}
| 15 ={{#expr: (266/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (266/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (266/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (266/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:1
| 0 ={{#expr: 266 mod 10 }}
| 1 ={{#expr: (266/ 10) mod 10 }}
| 2 ={{#expr: (266/ 100) mod 10 }}
| 3 ={{#expr: (266/ 1000) mod 10 }}
| 4 ={{#expr: (266/ 10000) mod 10 }}
| 5 ={{#expr: (266/ 100000) mod 10 }}
| 6 ={{#expr: (266/ 1000000) mod 10 }}
| 7 ={{#expr: (266/ 10000000) mod 10 }}
| 8 ={{#expr: (266/ 100000000) mod 10 }}
| 9 ={{#expr: (266/ 1000000000) mod 10 }}
| 10 ={{#expr: (266/ 10000000000) mod 10 }}
| 11 ={{#expr: (266/ 100000000000) mod 10 }}
| 12 ={{#expr: (266/ 1000000000000) mod 10 }}
| 13 ={{#expr: (266/ 10000000000000) mod 10 }}
| 14 ={{#expr: (266/ 100000000000000) mod 10 }}
| 15 ={{#expr: (266/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (266/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (266/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (266/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:0
| 0 ={{#expr: 266 mod 10 }}
| 1 ={{#expr: (266/ 10) mod 10 }}
| 2 ={{#expr: (266/ 100) mod 10 }}
| 3 ={{#expr: (266/ 1000) mod 10 }}
| 4 ={{#expr: (266/ 10000) mod 10 }}
| 5 ={{#expr: (266/ 100000) mod 10 }}
| 6 ={{#expr: (266/ 1000000) mod 10 }}
| 7 ={{#expr: (266/ 10000000) mod 10 }}
| 8 ={{#expr: (266/ 100000000) mod 10 }}
| 9 ={{#expr: (266/ 1000000000) mod 10 }}
| 10 ={{#expr: (266/ 10000000000) mod 10 }}
| 11 ={{#expr: (266/ 100000000000) mod 10 }}
| 12 ={{#expr: (266/ 1000000000000) mod 10 }}
| 13 ={{#expr: (266/ 10000000000000) mod 10 }}
| 14 ={{#expr: (266/ 100000000000000) mod 10 }}
| 15 ={{#expr: (266/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (266/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (266/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (266/ 1000000000000000000) mod 10 }}
| #default= 0
}}}} BVerfGE 78, 249{{#if: 266| (266)}}] f.; [http://www.servat.unibe.ch/dfr/bv{{#switch:2
| 0 ={{#expr: 82 mod 10 }}
| 1 ={{#expr: (82/ 10) mod 10 }}
| 2 ={{#expr: (82/ 100) mod 10 }}
| 3 ={{#expr: (82/ 1000) mod 10 }}
| 4 ={{#expr: (82/ 10000) mod 10 }}
| 5 ={{#expr: (82/ 100000) mod 10 }}
| 6 ={{#expr: (82/ 1000000) mod 10 }}
| 7 ={{#expr: (82/ 10000000) mod 10 }}
| 8 ={{#expr: (82/ 100000000) mod 10 }}
| 9 ={{#expr: (82/ 1000000000) mod 10 }}
| 10 ={{#expr: (82/ 10000000000) mod 10 }}
| 11 ={{#expr: (82/ 100000000000) mod 10 }}
| 12 ={{#expr: (82/ 1000000000000) mod 10 }}
| 13 ={{#expr: (82/ 10000000000000) mod 10 }}
| 14 ={{#expr: (82/ 100000000000000) mod 10 }}
| 15 ={{#expr: (82/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (82/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (82/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (82/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:1
| 0 ={{#expr: 82 mod 10 }}
| 1 ={{#expr: (82/ 10) mod 10 }}
| 2 ={{#expr: (82/ 100) mod 10 }}
| 3 ={{#expr: (82/ 1000) mod 10 }}
| 4 ={{#expr: (82/ 10000) mod 10 }}
| 5 ={{#expr: (82/ 100000) mod 10 }}
| 6 ={{#expr: (82/ 1000000) mod 10 }}
| 7 ={{#expr: (82/ 10000000) mod 10 }}
| 8 ={{#expr: (82/ 100000000) mod 10 }}
| 9 ={{#expr: (82/ 1000000000) mod 10 }}
| 10 ={{#expr: (82/ 10000000000) mod 10 }}
| 11 ={{#expr: (82/ 100000000000) mod 10 }}
| 12 ={{#expr: (82/ 1000000000000) mod 10 }}
| 13 ={{#expr: (82/ 10000000000000) mod 10 }}
| 14 ={{#expr: (82/ 100000000000000) mod 10 }}
| 15 ={{#expr: (82/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (82/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (82/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (82/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:0
| 0 ={{#expr: 82 mod 10 }}
| 1 ={{#expr: (82/ 10) mod 10 }}
| 2 ={{#expr: (82/ 100) mod 10 }}
| 3 ={{#expr: (82/ 1000) mod 10 }}
| 4 ={{#expr: (82/ 10000) mod 10 }}
| 5 ={{#expr: (82/ 100000) mod 10 }}
| 6 ={{#expr: (82/ 1000000) mod 10 }}
| 7 ={{#expr: (82/ 10000000) mod 10 }}
| 8 ={{#expr: (82/ 100000000) mod 10 }}
| 9 ={{#expr: (82/ 1000000000) mod 10 }}
| 10 ={{#expr: (82/ 10000000000) mod 10 }}
| 11 ={{#expr: (82/ 100000000000) mod 10 }}
| 12 ={{#expr: (82/ 1000000000000) mod 10 }}
| 13 ={{#expr: (82/ 10000000000000) mod 10 }}
| 14 ={{#expr: (82/ 100000000000000) mod 10 }}
| 15 ={{#expr: (82/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (82/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (82/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (82/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:2
| 0 ={{#expr: 159 mod 10 }}
| 1 ={{#expr: (159/ 10) mod 10 }}
| 2 ={{#expr: (159/ 100) mod 10 }}
| 3 ={{#expr: (159/ 1000) mod 10 }}
| 4 ={{#expr: (159/ 10000) mod 10 }}
| 5 ={{#expr: (159/ 100000) mod 10 }}
| 6 ={{#expr: (159/ 1000000) mod 10 }}
| 7 ={{#expr: (159/ 10000000) mod 10 }}
| 8 ={{#expr: (159/ 100000000) mod 10 }}
| 9 ={{#expr: (159/ 1000000000) mod 10 }}
| 10 ={{#expr: (159/ 10000000000) mod 10 }}
| 11 ={{#expr: (159/ 100000000000) mod 10 }}
| 12 ={{#expr: (159/ 1000000000000) mod 10 }}
| 13 ={{#expr: (159/ 10000000000000) mod 10 }}
| 14 ={{#expr: (159/ 100000000000000) mod 10 }}
| 15 ={{#expr: (159/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (159/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (159/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (159/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:1
| 0 ={{#expr: 159 mod 10 }}
| 1 ={{#expr: (159/ 10) mod 10 }}
| 2 ={{#expr: (159/ 100) mod 10 }}
| 3 ={{#expr: (159/ 1000) mod 10 }}
| 4 ={{#expr: (159/ 10000) mod 10 }}
| 5 ={{#expr: (159/ 100000) mod 10 }}
| 6 ={{#expr: (159/ 1000000) mod 10 }}
| 7 ={{#expr: (159/ 10000000) mod 10 }}
| 8 ={{#expr: (159/ 100000000) mod 10 }}
| 9 ={{#expr: (159/ 1000000000) mod 10 }}
| 10 ={{#expr: (159/ 10000000000) mod 10 }}
| 11 ={{#expr: (159/ 100000000000) mod 10 }}
| 12 ={{#expr: (159/ 1000000000000) mod 10 }}
| 13 ={{#expr: (159/ 10000000000000) mod 10 }}
| 14 ={{#expr: (159/ 100000000000000) mod 10 }}
| 15 ={{#expr: (159/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (159/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (159/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (159/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:0
| 0 ={{#expr: 159 mod 10 }}
| 1 ={{#expr: (159/ 10) mod 10 }}
| 2 ={{#expr: (159/ 100) mod 10 }}
| 3 ={{#expr: (159/ 1000) mod 10 }}
| 4 ={{#expr: (159/ 10000) mod 10 }}
| 5 ={{#expr: (159/ 100000) mod 10 }}
| 6 ={{#expr: (159/ 1000000) mod 10 }}
| 7 ={{#expr: (159/ 10000000) mod 10 }}
| 8 ={{#expr: (159/ 100000000) mod 10 }}
| 9 ={{#expr: (159/ 1000000000) mod 10 }}
| 10 ={{#expr: (159/ 10000000000) mod 10 }}
| 11 ={{#expr: (159/ 100000000000) mod 10 }}
| 12 ={{#expr: (159/ 1000000000000) mod 10 }}
| 13 ={{#expr: (159/ 10000000000000) mod 10 }}
| 14 ={{#expr: (159/ 100000000000000) mod 10 }}
| 15 ={{#expr: (159/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (159/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (159/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (159/ 1000000000000000000) mod 10 }}
| #default= 0
}}.html#{{#if:178|{{#switch:2
| 0 ={{#expr: 178 mod 10 }}
| 1 ={{#expr: (178/ 10) mod 10 }}
| 2 ={{#expr: (178/ 100) mod 10 }}
| 3 ={{#expr: (178/ 1000) mod 10 }}
| 4 ={{#expr: (178/ 10000) mod 10 }}
| 5 ={{#expr: (178/ 100000) mod 10 }}
| 6 ={{#expr: (178/ 1000000) mod 10 }}
| 7 ={{#expr: (178/ 10000000) mod 10 }}
| 8 ={{#expr: (178/ 100000000) mod 10 }}
| 9 ={{#expr: (178/ 1000000000) mod 10 }}
| 10 ={{#expr: (178/ 10000000000) mod 10 }}
| 11 ={{#expr: (178/ 100000000000) mod 10 }}
| 12 ={{#expr: (178/ 1000000000000) mod 10 }}
| 13 ={{#expr: (178/ 10000000000000) mod 10 }}
| 14 ={{#expr: (178/ 100000000000000) mod 10 }}
| 15 ={{#expr: (178/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (178/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (178/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (178/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:1
| 0 ={{#expr: 178 mod 10 }}
| 1 ={{#expr: (178/ 10) mod 10 }}
| 2 ={{#expr: (178/ 100) mod 10 }}
| 3 ={{#expr: (178/ 1000) mod 10 }}
| 4 ={{#expr: (178/ 10000) mod 10 }}
| 5 ={{#expr: (178/ 100000) mod 10 }}
| 6 ={{#expr: (178/ 1000000) mod 10 }}
| 7 ={{#expr: (178/ 10000000) mod 10 }}
| 8 ={{#expr: (178/ 100000000) mod 10 }}
| 9 ={{#expr: (178/ 1000000000) mod 10 }}
| 10 ={{#expr: (178/ 10000000000) mod 10 }}
| 11 ={{#expr: (178/ 100000000000) mod 10 }}
| 12 ={{#expr: (178/ 1000000000000) mod 10 }}
| 13 ={{#expr: (178/ 10000000000000) mod 10 }}
| 14 ={{#expr: (178/ 100000000000000) mod 10 }}
| 15 ={{#expr: (178/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (178/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (178/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (178/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:0
| 0 ={{#expr: 178 mod 10 }}
| 1 ={{#expr: (178/ 10) mod 10 }}
| 2 ={{#expr: (178/ 100) mod 10 }}
| 3 ={{#expr: (178/ 1000) mod 10 }}
| 4 ={{#expr: (178/ 10000) mod 10 }}
| 5 ={{#expr: (178/ 100000) mod 10 }}
| 6 ={{#expr: (178/ 1000000) mod 10 }}
| 7 ={{#expr: (178/ 10000000) mod 10 }}
| 8 ={{#expr: (178/ 100000000) mod 10 }}
| 9 ={{#expr: (178/ 1000000000) mod 10 }}
| 10 ={{#expr: (178/ 10000000000) mod 10 }}
| 11 ={{#expr: (178/ 100000000000) mod 10 }}
| 12 ={{#expr: (178/ 1000000000000) mod 10 }}
| 13 ={{#expr: (178/ 10000000000000) mod 10 }}
| 14 ={{#expr: (178/ 100000000000000) mod 10 }}
| 15 ={{#expr: (178/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (178/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (178/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (178/ 1000000000000000000) mod 10 }}
| #default= 0
}}}} BVerfGE 82, 159{{#if: 178| (178)}}].</ref> Nicht-steuerliche Abgaben verschiedener Art sind allerdings nicht ausgeschlossen; die Finanzverfassung des Grundgesetzes enthält keinen abschließenden Kanon zulässiger Abgabetypen […]}}“
| {{#invoke:Text|quoteUnquoted| Der Finanzverfassung liegt die Vorstellung zugrunde, daß die Finanzierung der staatlichen Aufgaben in Bund und Ländern einschließlich der Gemeinden in erster Linie aus dem Ertrag der in Artikel 105 ff. GG geregelten Einnahmequellen erfolgt.<ref>Prinzip des Steuerstaates; vgl. u. a. [http://www.servat.unibe.ch/dfr/bv{{#switch:2
| 0 ={{#expr: 78 mod 10 }}
| 1 ={{#expr: (78/ 10) mod 10 }}
| 2 ={{#expr: (78/ 100) mod 10 }}
| 3 ={{#expr: (78/ 1000) mod 10 }}
| 4 ={{#expr: (78/ 10000) mod 10 }}
| 5 ={{#expr: (78/ 100000) mod 10 }}
| 6 ={{#expr: (78/ 1000000) mod 10 }}
| 7 ={{#expr: (78/ 10000000) mod 10 }}
| 8 ={{#expr: (78/ 100000000) mod 10 }}
| 9 ={{#expr: (78/ 1000000000) mod 10 }}
| 10 ={{#expr: (78/ 10000000000) mod 10 }}
| 11 ={{#expr: (78/ 100000000000) mod 10 }}
| 12 ={{#expr: (78/ 1000000000000) mod 10 }}
| 13 ={{#expr: (78/ 10000000000000) mod 10 }}
| 14 ={{#expr: (78/ 100000000000000) mod 10 }}
| 15 ={{#expr: (78/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (78/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (78/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (78/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:1
| 0 ={{#expr: 78 mod 10 }}
| 1 ={{#expr: (78/ 10) mod 10 }}
| 2 ={{#expr: (78/ 100) mod 10 }}
| 3 ={{#expr: (78/ 1000) mod 10 }}
| 4 ={{#expr: (78/ 10000) mod 10 }}
| 5 ={{#expr: (78/ 100000) mod 10 }}
| 6 ={{#expr: (78/ 1000000) mod 10 }}
| 7 ={{#expr: (78/ 10000000) mod 10 }}
| 8 ={{#expr: (78/ 100000000) mod 10 }}
| 9 ={{#expr: (78/ 1000000000) mod 10 }}
| 10 ={{#expr: (78/ 10000000000) mod 10 }}
| 11 ={{#expr: (78/ 100000000000) mod 10 }}
| 12 ={{#expr: (78/ 1000000000000) mod 10 }}
| 13 ={{#expr: (78/ 10000000000000) mod 10 }}
| 14 ={{#expr: (78/ 100000000000000) mod 10 }}
| 15 ={{#expr: (78/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (78/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (78/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (78/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:0
| 0 ={{#expr: 78 mod 10 }}
| 1 ={{#expr: (78/ 10) mod 10 }}
| 2 ={{#expr: (78/ 100) mod 10 }}
| 3 ={{#expr: (78/ 1000) mod 10 }}
| 4 ={{#expr: (78/ 10000) mod 10 }}
| 5 ={{#expr: (78/ 100000) mod 10 }}
| 6 ={{#expr: (78/ 1000000) mod 10 }}
| 7 ={{#expr: (78/ 10000000) mod 10 }}
| 8 ={{#expr: (78/ 100000000) mod 10 }}
| 9 ={{#expr: (78/ 1000000000) mod 10 }}
| 10 ={{#expr: (78/ 10000000000) mod 10 }}
| 11 ={{#expr: (78/ 100000000000) mod 10 }}
| 12 ={{#expr: (78/ 1000000000000) mod 10 }}
| 13 ={{#expr: (78/ 10000000000000) mod 10 }}
| 14 ={{#expr: (78/ 100000000000000) mod 10 }}
| 15 ={{#expr: (78/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (78/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (78/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (78/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:2
| 0 ={{#expr: 249 mod 10 }}
| 1 ={{#expr: (249/ 10) mod 10 }}
| 2 ={{#expr: (249/ 100) mod 10 }}
| 3 ={{#expr: (249/ 1000) mod 10 }}
| 4 ={{#expr: (249/ 10000) mod 10 }}
| 5 ={{#expr: (249/ 100000) mod 10 }}
| 6 ={{#expr: (249/ 1000000) mod 10 }}
| 7 ={{#expr: (249/ 10000000) mod 10 }}
| 8 ={{#expr: (249/ 100000000) mod 10 }}
| 9 ={{#expr: (249/ 1000000000) mod 10 }}
| 10 ={{#expr: (249/ 10000000000) mod 10 }}
| 11 ={{#expr: (249/ 100000000000) mod 10 }}
| 12 ={{#expr: (249/ 1000000000000) mod 10 }}
| 13 ={{#expr: (249/ 10000000000000) mod 10 }}
| 14 ={{#expr: (249/ 100000000000000) mod 10 }}
| 15 ={{#expr: (249/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (249/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (249/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (249/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:1
| 0 ={{#expr: 249 mod 10 }}
| 1 ={{#expr: (249/ 10) mod 10 }}
| 2 ={{#expr: (249/ 100) mod 10 }}
| 3 ={{#expr: (249/ 1000) mod 10 }}
| 4 ={{#expr: (249/ 10000) mod 10 }}
| 5 ={{#expr: (249/ 100000) mod 10 }}
| 6 ={{#expr: (249/ 1000000) mod 10 }}
| 7 ={{#expr: (249/ 10000000) mod 10 }}
| 8 ={{#expr: (249/ 100000000) mod 10 }}
| 9 ={{#expr: (249/ 1000000000) mod 10 }}
| 10 ={{#expr: (249/ 10000000000) mod 10 }}
| 11 ={{#expr: (249/ 100000000000) mod 10 }}
| 12 ={{#expr: (249/ 1000000000000) mod 10 }}
| 13 ={{#expr: (249/ 10000000000000) mod 10 }}
| 14 ={{#expr: (249/ 100000000000000) mod 10 }}
| 15 ={{#expr: (249/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (249/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (249/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (249/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:0
| 0 ={{#expr: 249 mod 10 }}
| 1 ={{#expr: (249/ 10) mod 10 }}
| 2 ={{#expr: (249/ 100) mod 10 }}
| 3 ={{#expr: (249/ 1000) mod 10 }}
| 4 ={{#expr: (249/ 10000) mod 10 }}
| 5 ={{#expr: (249/ 100000) mod 10 }}
| 6 ={{#expr: (249/ 1000000) mod 10 }}
| 7 ={{#expr: (249/ 10000000) mod 10 }}
| 8 ={{#expr: (249/ 100000000) mod 10 }}
| 9 ={{#expr: (249/ 1000000000) mod 10 }}
| 10 ={{#expr: (249/ 10000000000) mod 10 }}
| 11 ={{#expr: (249/ 100000000000) mod 10 }}
| 12 ={{#expr: (249/ 1000000000000) mod 10 }}
| 13 ={{#expr: (249/ 10000000000000) mod 10 }}
| 14 ={{#expr: (249/ 100000000000000) mod 10 }}
| 15 ={{#expr: (249/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (249/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (249/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (249/ 1000000000000000000) mod 10 }}
| #default= 0
}}.html#{{#if:266|{{#switch:2
| 0 ={{#expr: 266 mod 10 }}
| 1 ={{#expr: (266/ 10) mod 10 }}
| 2 ={{#expr: (266/ 100) mod 10 }}
| 3 ={{#expr: (266/ 1000) mod 10 }}
| 4 ={{#expr: (266/ 10000) mod 10 }}
| 5 ={{#expr: (266/ 100000) mod 10 }}
| 6 ={{#expr: (266/ 1000000) mod 10 }}
| 7 ={{#expr: (266/ 10000000) mod 10 }}
| 8 ={{#expr: (266/ 100000000) mod 10 }}
| 9 ={{#expr: (266/ 1000000000) mod 10 }}
| 10 ={{#expr: (266/ 10000000000) mod 10 }}
| 11 ={{#expr: (266/ 100000000000) mod 10 }}
| 12 ={{#expr: (266/ 1000000000000) mod 10 }}
| 13 ={{#expr: (266/ 10000000000000) mod 10 }}
| 14 ={{#expr: (266/ 100000000000000) mod 10 }}
| 15 ={{#expr: (266/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (266/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (266/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (266/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:1
| 0 ={{#expr: 266 mod 10 }}
| 1 ={{#expr: (266/ 10) mod 10 }}
| 2 ={{#expr: (266/ 100) mod 10 }}
| 3 ={{#expr: (266/ 1000) mod 10 }}
| 4 ={{#expr: (266/ 10000) mod 10 }}
| 5 ={{#expr: (266/ 100000) mod 10 }}
| 6 ={{#expr: (266/ 1000000) mod 10 }}
| 7 ={{#expr: (266/ 10000000) mod 10 }}
| 8 ={{#expr: (266/ 100000000) mod 10 }}
| 9 ={{#expr: (266/ 1000000000) mod 10 }}
| 10 ={{#expr: (266/ 10000000000) mod 10 }}
| 11 ={{#expr: (266/ 100000000000) mod 10 }}
| 12 ={{#expr: (266/ 1000000000000) mod 10 }}
| 13 ={{#expr: (266/ 10000000000000) mod 10 }}
| 14 ={{#expr: (266/ 100000000000000) mod 10 }}
| 15 ={{#expr: (266/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (266/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (266/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (266/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:0
| 0 ={{#expr: 266 mod 10 }}
| 1 ={{#expr: (266/ 10) mod 10 }}
| 2 ={{#expr: (266/ 100) mod 10 }}
| 3 ={{#expr: (266/ 1000) mod 10 }}
| 4 ={{#expr: (266/ 10000) mod 10 }}
| 5 ={{#expr: (266/ 100000) mod 10 }}
| 6 ={{#expr: (266/ 1000000) mod 10 }}
| 7 ={{#expr: (266/ 10000000) mod 10 }}
| 8 ={{#expr: (266/ 100000000) mod 10 }}
| 9 ={{#expr: (266/ 1000000000) mod 10 }}
| 10 ={{#expr: (266/ 10000000000) mod 10 }}
| 11 ={{#expr: (266/ 100000000000) mod 10 }}
| 12 ={{#expr: (266/ 1000000000000) mod 10 }}
| 13 ={{#expr: (266/ 10000000000000) mod 10 }}
| 14 ={{#expr: (266/ 100000000000000) mod 10 }}
| 15 ={{#expr: (266/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (266/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (266/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (266/ 1000000000000000000) mod 10 }}
| #default= 0
}}}} BVerfGE 78, 249{{#if: 266| (266)}}] f.; [http://www.servat.unibe.ch/dfr/bv{{#switch:2
| 0 ={{#expr: 82 mod 10 }}
| 1 ={{#expr: (82/ 10) mod 10 }}
| 2 ={{#expr: (82/ 100) mod 10 }}
| 3 ={{#expr: (82/ 1000) mod 10 }}
| 4 ={{#expr: (82/ 10000) mod 10 }}
| 5 ={{#expr: (82/ 100000) mod 10 }}
| 6 ={{#expr: (82/ 1000000) mod 10 }}
| 7 ={{#expr: (82/ 10000000) mod 10 }}
| 8 ={{#expr: (82/ 100000000) mod 10 }}
| 9 ={{#expr: (82/ 1000000000) mod 10 }}
| 10 ={{#expr: (82/ 10000000000) mod 10 }}
| 11 ={{#expr: (82/ 100000000000) mod 10 }}
| 12 ={{#expr: (82/ 1000000000000) mod 10 }}
| 13 ={{#expr: (82/ 10000000000000) mod 10 }}
| 14 ={{#expr: (82/ 100000000000000) mod 10 }}
| 15 ={{#expr: (82/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (82/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (82/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (82/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:1
| 0 ={{#expr: 82 mod 10 }}
| 1 ={{#expr: (82/ 10) mod 10 }}
| 2 ={{#expr: (82/ 100) mod 10 }}
| 3 ={{#expr: (82/ 1000) mod 10 }}
| 4 ={{#expr: (82/ 10000) mod 10 }}
| 5 ={{#expr: (82/ 100000) mod 10 }}
| 6 ={{#expr: (82/ 1000000) mod 10 }}
| 7 ={{#expr: (82/ 10000000) mod 10 }}
| 8 ={{#expr: (82/ 100000000) mod 10 }}
| 9 ={{#expr: (82/ 1000000000) mod 10 }}
| 10 ={{#expr: (82/ 10000000000) mod 10 }}
| 11 ={{#expr: (82/ 100000000000) mod 10 }}
| 12 ={{#expr: (82/ 1000000000000) mod 10 }}
| 13 ={{#expr: (82/ 10000000000000) mod 10 }}
| 14 ={{#expr: (82/ 100000000000000) mod 10 }}
| 15 ={{#expr: (82/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (82/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (82/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (82/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:0
| 0 ={{#expr: 82 mod 10 }}
| 1 ={{#expr: (82/ 10) mod 10 }}
| 2 ={{#expr: (82/ 100) mod 10 }}
| 3 ={{#expr: (82/ 1000) mod 10 }}
| 4 ={{#expr: (82/ 10000) mod 10 }}
| 5 ={{#expr: (82/ 100000) mod 10 }}
| 6 ={{#expr: (82/ 1000000) mod 10 }}
| 7 ={{#expr: (82/ 10000000) mod 10 }}
| 8 ={{#expr: (82/ 100000000) mod 10 }}
| 9 ={{#expr: (82/ 1000000000) mod 10 }}
| 10 ={{#expr: (82/ 10000000000) mod 10 }}
| 11 ={{#expr: (82/ 100000000000) mod 10 }}
| 12 ={{#expr: (82/ 1000000000000) mod 10 }}
| 13 ={{#expr: (82/ 10000000000000) mod 10 }}
| 14 ={{#expr: (82/ 100000000000000) mod 10 }}
| 15 ={{#expr: (82/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (82/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (82/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (82/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:2
| 0 ={{#expr: 159 mod 10 }}
| 1 ={{#expr: (159/ 10) mod 10 }}
| 2 ={{#expr: (159/ 100) mod 10 }}
| 3 ={{#expr: (159/ 1000) mod 10 }}
| 4 ={{#expr: (159/ 10000) mod 10 }}
| 5 ={{#expr: (159/ 100000) mod 10 }}
| 6 ={{#expr: (159/ 1000000) mod 10 }}
| 7 ={{#expr: (159/ 10000000) mod 10 }}
| 8 ={{#expr: (159/ 100000000) mod 10 }}
| 9 ={{#expr: (159/ 1000000000) mod 10 }}
| 10 ={{#expr: (159/ 10000000000) mod 10 }}
| 11 ={{#expr: (159/ 100000000000) mod 10 }}
| 12 ={{#expr: (159/ 1000000000000) mod 10 }}
| 13 ={{#expr: (159/ 10000000000000) mod 10 }}
| 14 ={{#expr: (159/ 100000000000000) mod 10 }}
| 15 ={{#expr: (159/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (159/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (159/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (159/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:1
| 0 ={{#expr: 159 mod 10 }}
| 1 ={{#expr: (159/ 10) mod 10 }}
| 2 ={{#expr: (159/ 100) mod 10 }}
| 3 ={{#expr: (159/ 1000) mod 10 }}
| 4 ={{#expr: (159/ 10000) mod 10 }}
| 5 ={{#expr: (159/ 100000) mod 10 }}
| 6 ={{#expr: (159/ 1000000) mod 10 }}
| 7 ={{#expr: (159/ 10000000) mod 10 }}
| 8 ={{#expr: (159/ 100000000) mod 10 }}
| 9 ={{#expr: (159/ 1000000000) mod 10 }}
| 10 ={{#expr: (159/ 10000000000) mod 10 }}
| 11 ={{#expr: (159/ 100000000000) mod 10 }}
| 12 ={{#expr: (159/ 1000000000000) mod 10 }}
| 13 ={{#expr: (159/ 10000000000000) mod 10 }}
| 14 ={{#expr: (159/ 100000000000000) mod 10 }}
| 15 ={{#expr: (159/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (159/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (159/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (159/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:0
| 0 ={{#expr: 159 mod 10 }}
| 1 ={{#expr: (159/ 10) mod 10 }}
| 2 ={{#expr: (159/ 100) mod 10 }}
| 3 ={{#expr: (159/ 1000) mod 10 }}
| 4 ={{#expr: (159/ 10000) mod 10 }}
| 5 ={{#expr: (159/ 100000) mod 10 }}
| 6 ={{#expr: (159/ 1000000) mod 10 }}
| 7 ={{#expr: (159/ 10000000) mod 10 }}
| 8 ={{#expr: (159/ 100000000) mod 10 }}
| 9 ={{#expr: (159/ 1000000000) mod 10 }}
| 10 ={{#expr: (159/ 10000000000) mod 10 }}
| 11 ={{#expr: (159/ 100000000000) mod 10 }}
| 12 ={{#expr: (159/ 1000000000000) mod 10 }}
| 13 ={{#expr: (159/ 10000000000000) mod 10 }}
| 14 ={{#expr: (159/ 100000000000000) mod 10 }}
| 15 ={{#expr: (159/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (159/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (159/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (159/ 1000000000000000000) mod 10 }}
| #default= 0
}}.html#{{#if:178|{{#switch:2
| 0 ={{#expr: 178 mod 10 }}
| 1 ={{#expr: (178/ 10) mod 10 }}
| 2 ={{#expr: (178/ 100) mod 10 }}
| 3 ={{#expr: (178/ 1000) mod 10 }}
| 4 ={{#expr: (178/ 10000) mod 10 }}
| 5 ={{#expr: (178/ 100000) mod 10 }}
| 6 ={{#expr: (178/ 1000000) mod 10 }}
| 7 ={{#expr: (178/ 10000000) mod 10 }}
| 8 ={{#expr: (178/ 100000000) mod 10 }}
| 9 ={{#expr: (178/ 1000000000) mod 10 }}
| 10 ={{#expr: (178/ 10000000000) mod 10 }}
| 11 ={{#expr: (178/ 100000000000) mod 10 }}
| 12 ={{#expr: (178/ 1000000000000) mod 10 }}
| 13 ={{#expr: (178/ 10000000000000) mod 10 }}
| 14 ={{#expr: (178/ 100000000000000) mod 10 }}
| 15 ={{#expr: (178/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (178/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (178/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (178/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:1
| 0 ={{#expr: 178 mod 10 }}
| 1 ={{#expr: (178/ 10) mod 10 }}
| 2 ={{#expr: (178/ 100) mod 10 }}
| 3 ={{#expr: (178/ 1000) mod 10 }}
| 4 ={{#expr: (178/ 10000) mod 10 }}
| 5 ={{#expr: (178/ 100000) mod 10 }}
| 6 ={{#expr: (178/ 1000000) mod 10 }}
| 7 ={{#expr: (178/ 10000000) mod 10 }}
| 8 ={{#expr: (178/ 100000000) mod 10 }}
| 9 ={{#expr: (178/ 1000000000) mod 10 }}
| 10 ={{#expr: (178/ 10000000000) mod 10 }}
| 11 ={{#expr: (178/ 100000000000) mod 10 }}
| 12 ={{#expr: (178/ 1000000000000) mod 10 }}
| 13 ={{#expr: (178/ 10000000000000) mod 10 }}
| 14 ={{#expr: (178/ 100000000000000) mod 10 }}
| 15 ={{#expr: (178/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (178/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (178/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (178/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:0
| 0 ={{#expr: 178 mod 10 }}
| 1 ={{#expr: (178/ 10) mod 10 }}
| 2 ={{#expr: (178/ 100) mod 10 }}
| 3 ={{#expr: (178/ 1000) mod 10 }}
| 4 ={{#expr: (178/ 10000) mod 10 }}
| 5 ={{#expr: (178/ 100000) mod 10 }}
| 6 ={{#expr: (178/ 1000000) mod 10 }}
| 7 ={{#expr: (178/ 10000000) mod 10 }}
| 8 ={{#expr: (178/ 100000000) mod 10 }}
| 9 ={{#expr: (178/ 1000000000) mod 10 }}
| 10 ={{#expr: (178/ 10000000000) mod 10 }}
| 11 ={{#expr: (178/ 100000000000) mod 10 }}
| 12 ={{#expr: (178/ 1000000000000) mod 10 }}
| 13 ={{#expr: (178/ 10000000000000) mod 10 }}
| 14 ={{#expr: (178/ 100000000000000) mod 10 }}
| 15 ={{#expr: (178/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (178/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (178/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (178/ 1000000000000000000) mod 10 }}
| #default= 0
}}}} BVerfGE 82, 159{{#if: 178| (178)}}].</ref> Nicht-steuerliche Abgaben verschiedener Art sind allerdings nicht ausgeschlossen; die Finanzverfassung des Grundgesetzes enthält keinen abschließenden Kanon zulässiger Abgabetypen […] | {{{lang}}} }} }}
| {{#ifeq: {{#if:|{{{vor}}}|-}} | -
| „
| {{{vor}}} }}{{#if:trim|Der Finanzverfassung liegt die Vorstellung zugrunde, daß die Finanzierung der staatlichen Aufgaben in Bund und Ländern einschließlich der Gemeinden in erster Linie aus dem Ertrag der in Artikel 105 ff. GG geregelten Einnahmequellen erfolgt.<ref>Prinzip des Steuerstaates; vgl. u. a. [http://www.servat.unibe.ch/dfr/bv{{#switch:2
| 0 ={{#expr: 78 mod 10 }}
| 1 ={{#expr: (78/ 10) mod 10 }}
| 2 ={{#expr: (78/ 100) mod 10 }}
| 3 ={{#expr: (78/ 1000) mod 10 }}
| 4 ={{#expr: (78/ 10000) mod 10 }}
| 5 ={{#expr: (78/ 100000) mod 10 }}
| 6 ={{#expr: (78/ 1000000) mod 10 }}
| 7 ={{#expr: (78/ 10000000) mod 10 }}
| 8 ={{#expr: (78/ 100000000) mod 10 }}
| 9 ={{#expr: (78/ 1000000000) mod 10 }}
| 10 ={{#expr: (78/ 10000000000) mod 10 }}
| 11 ={{#expr: (78/ 100000000000) mod 10 }}
| 12 ={{#expr: (78/ 1000000000000) mod 10 }}
| 13 ={{#expr: (78/ 10000000000000) mod 10 }}
| 14 ={{#expr: (78/ 100000000000000) mod 10 }}
| 15 ={{#expr: (78/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (78/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (78/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (78/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:1
| 0 ={{#expr: 78 mod 10 }}
| 1 ={{#expr: (78/ 10) mod 10 }}
| 2 ={{#expr: (78/ 100) mod 10 }}
| 3 ={{#expr: (78/ 1000) mod 10 }}
| 4 ={{#expr: (78/ 10000) mod 10 }}
| 5 ={{#expr: (78/ 100000) mod 10 }}
| 6 ={{#expr: (78/ 1000000) mod 10 }}
| 7 ={{#expr: (78/ 10000000) mod 10 }}
| 8 ={{#expr: (78/ 100000000) mod 10 }}
| 9 ={{#expr: (78/ 1000000000) mod 10 }}
| 10 ={{#expr: (78/ 10000000000) mod 10 }}
| 11 ={{#expr: (78/ 100000000000) mod 10 }}
| 12 ={{#expr: (78/ 1000000000000) mod 10 }}
| 13 ={{#expr: (78/ 10000000000000) mod 10 }}
| 14 ={{#expr: (78/ 100000000000000) mod 10 }}
| 15 ={{#expr: (78/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (78/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (78/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (78/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:0
| 0 ={{#expr: 78 mod 10 }}
| 1 ={{#expr: (78/ 10) mod 10 }}
| 2 ={{#expr: (78/ 100) mod 10 }}
| 3 ={{#expr: (78/ 1000) mod 10 }}
| 4 ={{#expr: (78/ 10000) mod 10 }}
| 5 ={{#expr: (78/ 100000) mod 10 }}
| 6 ={{#expr: (78/ 1000000) mod 10 }}
| 7 ={{#expr: (78/ 10000000) mod 10 }}
| 8 ={{#expr: (78/ 100000000) mod 10 }}
| 9 ={{#expr: (78/ 1000000000) mod 10 }}
| 10 ={{#expr: (78/ 10000000000) mod 10 }}
| 11 ={{#expr: (78/ 100000000000) mod 10 }}
| 12 ={{#expr: (78/ 1000000000000) mod 10 }}
| 13 ={{#expr: (78/ 10000000000000) mod 10 }}
| 14 ={{#expr: (78/ 100000000000000) mod 10 }}
| 15 ={{#expr: (78/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (78/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (78/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (78/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:2
| 0 ={{#expr: 249 mod 10 }}
| 1 ={{#expr: (249/ 10) mod 10 }}
| 2 ={{#expr: (249/ 100) mod 10 }}
| 3 ={{#expr: (249/ 1000) mod 10 }}
| 4 ={{#expr: (249/ 10000) mod 10 }}
| 5 ={{#expr: (249/ 100000) mod 10 }}
| 6 ={{#expr: (249/ 1000000) mod 10 }}
| 7 ={{#expr: (249/ 10000000) mod 10 }}
| 8 ={{#expr: (249/ 100000000) mod 10 }}
| 9 ={{#expr: (249/ 1000000000) mod 10 }}
| 10 ={{#expr: (249/ 10000000000) mod 10 }}
| 11 ={{#expr: (249/ 100000000000) mod 10 }}
| 12 ={{#expr: (249/ 1000000000000) mod 10 }}
| 13 ={{#expr: (249/ 10000000000000) mod 10 }}
| 14 ={{#expr: (249/ 100000000000000) mod 10 }}
| 15 ={{#expr: (249/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (249/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (249/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (249/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:1
| 0 ={{#expr: 249 mod 10 }}
| 1 ={{#expr: (249/ 10) mod 10 }}
| 2 ={{#expr: (249/ 100) mod 10 }}
| 3 ={{#expr: (249/ 1000) mod 10 }}
| 4 ={{#expr: (249/ 10000) mod 10 }}
| 5 ={{#expr: (249/ 100000) mod 10 }}
| 6 ={{#expr: (249/ 1000000) mod 10 }}
| 7 ={{#expr: (249/ 10000000) mod 10 }}
| 8 ={{#expr: (249/ 100000000) mod 10 }}
| 9 ={{#expr: (249/ 1000000000) mod 10 }}
| 10 ={{#expr: (249/ 10000000000) mod 10 }}
| 11 ={{#expr: (249/ 100000000000) mod 10 }}
| 12 ={{#expr: (249/ 1000000000000) mod 10 }}
| 13 ={{#expr: (249/ 10000000000000) mod 10 }}
| 14 ={{#expr: (249/ 100000000000000) mod 10 }}
| 15 ={{#expr: (249/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (249/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (249/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (249/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:0
| 0 ={{#expr: 249 mod 10 }}
| 1 ={{#expr: (249/ 10) mod 10 }}
| 2 ={{#expr: (249/ 100) mod 10 }}
| 3 ={{#expr: (249/ 1000) mod 10 }}
| 4 ={{#expr: (249/ 10000) mod 10 }}
| 5 ={{#expr: (249/ 100000) mod 10 }}
| 6 ={{#expr: (249/ 1000000) mod 10 }}
| 7 ={{#expr: (249/ 10000000) mod 10 }}
| 8 ={{#expr: (249/ 100000000) mod 10 }}
| 9 ={{#expr: (249/ 1000000000) mod 10 }}
| 10 ={{#expr: (249/ 10000000000) mod 10 }}
| 11 ={{#expr: (249/ 100000000000) mod 10 }}
| 12 ={{#expr: (249/ 1000000000000) mod 10 }}
| 13 ={{#expr: (249/ 10000000000000) mod 10 }}
| 14 ={{#expr: (249/ 100000000000000) mod 10 }}
| 15 ={{#expr: (249/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (249/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (249/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (249/ 1000000000000000000) mod 10 }}
| #default= 0
}}.html#{{#if:266|{{#switch:2
| 0 ={{#expr: 266 mod 10 }}
| 1 ={{#expr: (266/ 10) mod 10 }}
| 2 ={{#expr: (266/ 100) mod 10 }}
| 3 ={{#expr: (266/ 1000) mod 10 }}
| 4 ={{#expr: (266/ 10000) mod 10 }}
| 5 ={{#expr: (266/ 100000) mod 10 }}
| 6 ={{#expr: (266/ 1000000) mod 10 }}
| 7 ={{#expr: (266/ 10000000) mod 10 }}
| 8 ={{#expr: (266/ 100000000) mod 10 }}
| 9 ={{#expr: (266/ 1000000000) mod 10 }}
| 10 ={{#expr: (266/ 10000000000) mod 10 }}
| 11 ={{#expr: (266/ 100000000000) mod 10 }}
| 12 ={{#expr: (266/ 1000000000000) mod 10 }}
| 13 ={{#expr: (266/ 10000000000000) mod 10 }}
| 14 ={{#expr: (266/ 100000000000000) mod 10 }}
| 15 ={{#expr: (266/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (266/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (266/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (266/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:1
| 0 ={{#expr: 266 mod 10 }}
| 1 ={{#expr: (266/ 10) mod 10 }}
| 2 ={{#expr: (266/ 100) mod 10 }}
| 3 ={{#expr: (266/ 1000) mod 10 }}
| 4 ={{#expr: (266/ 10000) mod 10 }}
| 5 ={{#expr: (266/ 100000) mod 10 }}
| 6 ={{#expr: (266/ 1000000) mod 10 }}
| 7 ={{#expr: (266/ 10000000) mod 10 }}
| 8 ={{#expr: (266/ 100000000) mod 10 }}
| 9 ={{#expr: (266/ 1000000000) mod 10 }}
| 10 ={{#expr: (266/ 10000000000) mod 10 }}
| 11 ={{#expr: (266/ 100000000000) mod 10 }}
| 12 ={{#expr: (266/ 1000000000000) mod 10 }}
| 13 ={{#expr: (266/ 10000000000000) mod 10 }}
| 14 ={{#expr: (266/ 100000000000000) mod 10 }}
| 15 ={{#expr: (266/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (266/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (266/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (266/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:0
| 0 ={{#expr: 266 mod 10 }}
| 1 ={{#expr: (266/ 10) mod 10 }}
| 2 ={{#expr: (266/ 100) mod 10 }}
| 3 ={{#expr: (266/ 1000) mod 10 }}
| 4 ={{#expr: (266/ 10000) mod 10 }}
| 5 ={{#expr: (266/ 100000) mod 10 }}
| 6 ={{#expr: (266/ 1000000) mod 10 }}
| 7 ={{#expr: (266/ 10000000) mod 10 }}
| 8 ={{#expr: (266/ 100000000) mod 10 }}
| 9 ={{#expr: (266/ 1000000000) mod 10 }}
| 10 ={{#expr: (266/ 10000000000) mod 10 }}
| 11 ={{#expr: (266/ 100000000000) mod 10 }}
| 12 ={{#expr: (266/ 1000000000000) mod 10 }}
| 13 ={{#expr: (266/ 10000000000000) mod 10 }}
| 14 ={{#expr: (266/ 100000000000000) mod 10 }}
| 15 ={{#expr: (266/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (266/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (266/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (266/ 1000000000000000000) mod 10 }}
| #default= 0
}}}} BVerfGE 78, 249{{#if: 266| (266)}}] f.; [http://www.servat.unibe.ch/dfr/bv{{#switch:2
| 0 ={{#expr: 82 mod 10 }}
| 1 ={{#expr: (82/ 10) mod 10 }}
| 2 ={{#expr: (82/ 100) mod 10 }}
| 3 ={{#expr: (82/ 1000) mod 10 }}
| 4 ={{#expr: (82/ 10000) mod 10 }}
| 5 ={{#expr: (82/ 100000) mod 10 }}
| 6 ={{#expr: (82/ 1000000) mod 10 }}
| 7 ={{#expr: (82/ 10000000) mod 10 }}
| 8 ={{#expr: (82/ 100000000) mod 10 }}
| 9 ={{#expr: (82/ 1000000000) mod 10 }}
| 10 ={{#expr: (82/ 10000000000) mod 10 }}
| 11 ={{#expr: (82/ 100000000000) mod 10 }}
| 12 ={{#expr: (82/ 1000000000000) mod 10 }}
| 13 ={{#expr: (82/ 10000000000000) mod 10 }}
| 14 ={{#expr: (82/ 100000000000000) mod 10 }}
| 15 ={{#expr: (82/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (82/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (82/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (82/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:1
| 0 ={{#expr: 82 mod 10 }}
| 1 ={{#expr: (82/ 10) mod 10 }}
| 2 ={{#expr: (82/ 100) mod 10 }}
| 3 ={{#expr: (82/ 1000) mod 10 }}
| 4 ={{#expr: (82/ 10000) mod 10 }}
| 5 ={{#expr: (82/ 100000) mod 10 }}
| 6 ={{#expr: (82/ 1000000) mod 10 }}
| 7 ={{#expr: (82/ 10000000) mod 10 }}
| 8 ={{#expr: (82/ 100000000) mod 10 }}
| 9 ={{#expr: (82/ 1000000000) mod 10 }}
| 10 ={{#expr: (82/ 10000000000) mod 10 }}
| 11 ={{#expr: (82/ 100000000000) mod 10 }}
| 12 ={{#expr: (82/ 1000000000000) mod 10 }}
| 13 ={{#expr: (82/ 10000000000000) mod 10 }}
| 14 ={{#expr: (82/ 100000000000000) mod 10 }}
| 15 ={{#expr: (82/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (82/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (82/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (82/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:0
| 0 ={{#expr: 82 mod 10 }}
| 1 ={{#expr: (82/ 10) mod 10 }}
| 2 ={{#expr: (82/ 100) mod 10 }}
| 3 ={{#expr: (82/ 1000) mod 10 }}
| 4 ={{#expr: (82/ 10000) mod 10 }}
| 5 ={{#expr: (82/ 100000) mod 10 }}
| 6 ={{#expr: (82/ 1000000) mod 10 }}
| 7 ={{#expr: (82/ 10000000) mod 10 }}
| 8 ={{#expr: (82/ 100000000) mod 10 }}
| 9 ={{#expr: (82/ 1000000000) mod 10 }}
| 10 ={{#expr: (82/ 10000000000) mod 10 }}
| 11 ={{#expr: (82/ 100000000000) mod 10 }}
| 12 ={{#expr: (82/ 1000000000000) mod 10 }}
| 13 ={{#expr: (82/ 10000000000000) mod 10 }}
| 14 ={{#expr: (82/ 100000000000000) mod 10 }}
| 15 ={{#expr: (82/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (82/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (82/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (82/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:2
| 0 ={{#expr: 159 mod 10 }}
| 1 ={{#expr: (159/ 10) mod 10 }}
| 2 ={{#expr: (159/ 100) mod 10 }}
| 3 ={{#expr: (159/ 1000) mod 10 }}
| 4 ={{#expr: (159/ 10000) mod 10 }}
| 5 ={{#expr: (159/ 100000) mod 10 }}
| 6 ={{#expr: (159/ 1000000) mod 10 }}
| 7 ={{#expr: (159/ 10000000) mod 10 }}
| 8 ={{#expr: (159/ 100000000) mod 10 }}
| 9 ={{#expr: (159/ 1000000000) mod 10 }}
| 10 ={{#expr: (159/ 10000000000) mod 10 }}
| 11 ={{#expr: (159/ 100000000000) mod 10 }}
| 12 ={{#expr: (159/ 1000000000000) mod 10 }}
| 13 ={{#expr: (159/ 10000000000000) mod 10 }}
| 14 ={{#expr: (159/ 100000000000000) mod 10 }}
| 15 ={{#expr: (159/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (159/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (159/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (159/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:1
| 0 ={{#expr: 159 mod 10 }}
| 1 ={{#expr: (159/ 10) mod 10 }}
| 2 ={{#expr: (159/ 100) mod 10 }}
| 3 ={{#expr: (159/ 1000) mod 10 }}
| 4 ={{#expr: (159/ 10000) mod 10 }}
| 5 ={{#expr: (159/ 100000) mod 10 }}
| 6 ={{#expr: (159/ 1000000) mod 10 }}
| 7 ={{#expr: (159/ 10000000) mod 10 }}
| 8 ={{#expr: (159/ 100000000) mod 10 }}
| 9 ={{#expr: (159/ 1000000000) mod 10 }}
| 10 ={{#expr: (159/ 10000000000) mod 10 }}
| 11 ={{#expr: (159/ 100000000000) mod 10 }}
| 12 ={{#expr: (159/ 1000000000000) mod 10 }}
| 13 ={{#expr: (159/ 10000000000000) mod 10 }}
| 14 ={{#expr: (159/ 100000000000000) mod 10 }}
| 15 ={{#expr: (159/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (159/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (159/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (159/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:0
| 0 ={{#expr: 159 mod 10 }}
| 1 ={{#expr: (159/ 10) mod 10 }}
| 2 ={{#expr: (159/ 100) mod 10 }}
| 3 ={{#expr: (159/ 1000) mod 10 }}
| 4 ={{#expr: (159/ 10000) mod 10 }}
| 5 ={{#expr: (159/ 100000) mod 10 }}
| 6 ={{#expr: (159/ 1000000) mod 10 }}
| 7 ={{#expr: (159/ 10000000) mod 10 }}
| 8 ={{#expr: (159/ 100000000) mod 10 }}
| 9 ={{#expr: (159/ 1000000000) mod 10 }}
| 10 ={{#expr: (159/ 10000000000) mod 10 }}
| 11 ={{#expr: (159/ 100000000000) mod 10 }}
| 12 ={{#expr: (159/ 1000000000000) mod 10 }}
| 13 ={{#expr: (159/ 10000000000000) mod 10 }}
| 14 ={{#expr: (159/ 100000000000000) mod 10 }}
| 15 ={{#expr: (159/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (159/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (159/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (159/ 1000000000000000000) mod 10 }}
| #default= 0
}}.html#{{#if:178|{{#switch:2
| 0 ={{#expr: 178 mod 10 }}
| 1 ={{#expr: (178/ 10) mod 10 }}
| 2 ={{#expr: (178/ 100) mod 10 }}
| 3 ={{#expr: (178/ 1000) mod 10 }}
| 4 ={{#expr: (178/ 10000) mod 10 }}
| 5 ={{#expr: (178/ 100000) mod 10 }}
| 6 ={{#expr: (178/ 1000000) mod 10 }}
| 7 ={{#expr: (178/ 10000000) mod 10 }}
| 8 ={{#expr: (178/ 100000000) mod 10 }}
| 9 ={{#expr: (178/ 1000000000) mod 10 }}
| 10 ={{#expr: (178/ 10000000000) mod 10 }}
| 11 ={{#expr: (178/ 100000000000) mod 10 }}
| 12 ={{#expr: (178/ 1000000000000) mod 10 }}
| 13 ={{#expr: (178/ 10000000000000) mod 10 }}
| 14 ={{#expr: (178/ 100000000000000) mod 10 }}
| 15 ={{#expr: (178/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (178/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (178/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (178/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:1
| 0 ={{#expr: 178 mod 10 }}
| 1 ={{#expr: (178/ 10) mod 10 }}
| 2 ={{#expr: (178/ 100) mod 10 }}
| 3 ={{#expr: (178/ 1000) mod 10 }}
| 4 ={{#expr: (178/ 10000) mod 10 }}
| 5 ={{#expr: (178/ 100000) mod 10 }}
| 6 ={{#expr: (178/ 1000000) mod 10 }}
| 7 ={{#expr: (178/ 10000000) mod 10 }}
| 8 ={{#expr: (178/ 100000000) mod 10 }}
| 9 ={{#expr: (178/ 1000000000) mod 10 }}
| 10 ={{#expr: (178/ 10000000000) mod 10 }}
| 11 ={{#expr: (178/ 100000000000) mod 10 }}
| 12 ={{#expr: (178/ 1000000000000) mod 10 }}
| 13 ={{#expr: (178/ 10000000000000) mod 10 }}
| 14 ={{#expr: (178/ 100000000000000) mod 10 }}
| 15 ={{#expr: (178/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (178/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (178/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (178/ 1000000000000000000) mod 10 }}
| #default= 0
}}{{#switch:0
| 0 ={{#expr: 178 mod 10 }}
| 1 ={{#expr: (178/ 10) mod 10 }}
| 2 ={{#expr: (178/ 100) mod 10 }}
| 3 ={{#expr: (178/ 1000) mod 10 }}
| 4 ={{#expr: (178/ 10000) mod 10 }}
| 5 ={{#expr: (178/ 100000) mod 10 }}
| 6 ={{#expr: (178/ 1000000) mod 10 }}
| 7 ={{#expr: (178/ 10000000) mod 10 }}
| 8 ={{#expr: (178/ 100000000) mod 10 }}
| 9 ={{#expr: (178/ 1000000000) mod 10 }}
| 10 ={{#expr: (178/ 10000000000) mod 10 }}
| 11 ={{#expr: (178/ 100000000000) mod 10 }}
| 12 ={{#expr: (178/ 1000000000000) mod 10 }}
| 13 ={{#expr: (178/ 10000000000000) mod 10 }}
| 14 ={{#expr: (178/ 100000000000000) mod 10 }}
| 15 ={{#expr: (178/ 1000000000000000) mod 10 }}
| 16 ={{#expr: (178/ 10000000000000000) mod 10 }}
| 17 ={{#expr: (178/ 100000000000000000) mod 10 }}
| 18 ={{#expr: (178/ 1000000000000000000) mod 10 }}
| #default= 0
}}}} BVerfGE 82, 159{{#if: 178| (178)}}].</ref> Nicht-steuerliche Abgaben verschiedener Art sind allerdings nicht ausgeschlossen; die Finanzverfassung des Grundgesetzes enthält keinen abschließenden Kanon zulässiger Abgabetypen […]}}{{
#ifeq: {{#if:|{{{nach}}}|-}} | -
| “
| {{{nach}}} }} }} }}{{
#if: || }}
{{#if:
|
„{{{Latn}}}“{{#if: || }}
}}{{#if:
|
„{{{de}}}“{{#if: || }}
}}|{{#if:
|}}}}
{{#if: |
{{#if: {{#invoke:Text|unstrip|{{{ref}}}}}
| }} }}{{#if: Der Finanzverfassung liegt die Vorstellung zugrunde, daß die Finanzierung der staatlichen Aufgaben in Bund und Ländern einschließlich der Gemeinden in erster Linie aus dem Ertrag der in Artikel 105 ff. GG geregelten Einnahmequellen erfolgt.<ref>Prinzip des Steuerstaates; vgl. u. a. [http://www.servat.unibe.ch/dfr/bv{{#switch:2
| 0 ={{#expr: 78 mod 10 }} | 1 ={{#expr: (78/ 10) mod 10 }} | 2 ={{#expr: (78/ 100) mod 10 }} | 3 ={{#expr: (78/ 1000) mod 10 }} | 4 ={{#expr: (78/ 10000) mod 10 }} | 5 ={{#expr: (78/ 100000) mod 10 }} | 6 ={{#expr: (78/ 1000000) mod 10 }} | 7 ={{#expr: (78/ 10000000) mod 10 }} | 8 ={{#expr: (78/ 100000000) mod 10 }} | 9 ={{#expr: (78/ 1000000000) mod 10 }} | 10 ={{#expr: (78/ 10000000000) mod 10 }} | 11 ={{#expr: (78/ 100000000000) mod 10 }} | 12 ={{#expr: (78/ 1000000000000) mod 10 }} | 13 ={{#expr: (78/ 10000000000000) mod 10 }} | 14 ={{#expr: (78/ 100000000000000) mod 10 }} | 15 ={{#expr: (78/ 1000000000000000) mod 10 }} | 16 ={{#expr: (78/ 10000000000000000) mod 10 }} | 17 ={{#expr: (78/ 100000000000000000) mod 10 }} | 18 ={{#expr: (78/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 78 mod 10 }} | 1 ={{#expr: (78/ 10) mod 10 }} | 2 ={{#expr: (78/ 100) mod 10 }} | 3 ={{#expr: (78/ 1000) mod 10 }} | 4 ={{#expr: (78/ 10000) mod 10 }} | 5 ={{#expr: (78/ 100000) mod 10 }} | 6 ={{#expr: (78/ 1000000) mod 10 }} | 7 ={{#expr: (78/ 10000000) mod 10 }} | 8 ={{#expr: (78/ 100000000) mod 10 }} | 9 ={{#expr: (78/ 1000000000) mod 10 }} | 10 ={{#expr: (78/ 10000000000) mod 10 }} | 11 ={{#expr: (78/ 100000000000) mod 10 }} | 12 ={{#expr: (78/ 1000000000000) mod 10 }} | 13 ={{#expr: (78/ 10000000000000) mod 10 }} | 14 ={{#expr: (78/ 100000000000000) mod 10 }} | 15 ={{#expr: (78/ 1000000000000000) mod 10 }} | 16 ={{#expr: (78/ 10000000000000000) mod 10 }} | 17 ={{#expr: (78/ 100000000000000000) mod 10 }} | 18 ={{#expr: (78/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 78 mod 10 }} | 1 ={{#expr: (78/ 10) mod 10 }} | 2 ={{#expr: (78/ 100) mod 10 }} | 3 ={{#expr: (78/ 1000) mod 10 }} | 4 ={{#expr: (78/ 10000) mod 10 }} | 5 ={{#expr: (78/ 100000) mod 10 }} | 6 ={{#expr: (78/ 1000000) mod 10 }} | 7 ={{#expr: (78/ 10000000) mod 10 }} | 8 ={{#expr: (78/ 100000000) mod 10 }} | 9 ={{#expr: (78/ 1000000000) mod 10 }} | 10 ={{#expr: (78/ 10000000000) mod 10 }} | 11 ={{#expr: (78/ 100000000000) mod 10 }} | 12 ={{#expr: (78/ 1000000000000) mod 10 }} | 13 ={{#expr: (78/ 10000000000000) mod 10 }} | 14 ={{#expr: (78/ 100000000000000) mod 10 }} | 15 ={{#expr: (78/ 1000000000000000) mod 10 }} | 16 ={{#expr: (78/ 10000000000000000) mod 10 }} | 17 ={{#expr: (78/ 100000000000000000) mod 10 }} | 18 ={{#expr: (78/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:2 | 0 ={{#expr: 249 mod 10 }} | 1 ={{#expr: (249/ 10) mod 10 }} | 2 ={{#expr: (249/ 100) mod 10 }} | 3 ={{#expr: (249/ 1000) mod 10 }} | 4 ={{#expr: (249/ 10000) mod 10 }} | 5 ={{#expr: (249/ 100000) mod 10 }} | 6 ={{#expr: (249/ 1000000) mod 10 }} | 7 ={{#expr: (249/ 10000000) mod 10 }} | 8 ={{#expr: (249/ 100000000) mod 10 }} | 9 ={{#expr: (249/ 1000000000) mod 10 }} | 10 ={{#expr: (249/ 10000000000) mod 10 }} | 11 ={{#expr: (249/ 100000000000) mod 10 }} | 12 ={{#expr: (249/ 1000000000000) mod 10 }} | 13 ={{#expr: (249/ 10000000000000) mod 10 }} | 14 ={{#expr: (249/ 100000000000000) mod 10 }} | 15 ={{#expr: (249/ 1000000000000000) mod 10 }} | 16 ={{#expr: (249/ 10000000000000000) mod 10 }} | 17 ={{#expr: (249/ 100000000000000000) mod 10 }} | 18 ={{#expr: (249/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 249 mod 10 }} | 1 ={{#expr: (249/ 10) mod 10 }} | 2 ={{#expr: (249/ 100) mod 10 }} | 3 ={{#expr: (249/ 1000) mod 10 }} | 4 ={{#expr: (249/ 10000) mod 10 }} | 5 ={{#expr: (249/ 100000) mod 10 }} | 6 ={{#expr: (249/ 1000000) mod 10 }} | 7 ={{#expr: (249/ 10000000) mod 10 }} | 8 ={{#expr: (249/ 100000000) mod 10 }} | 9 ={{#expr: (249/ 1000000000) mod 10 }} | 10 ={{#expr: (249/ 10000000000) mod 10 }} | 11 ={{#expr: (249/ 100000000000) mod 10 }} | 12 ={{#expr: (249/ 1000000000000) mod 10 }} | 13 ={{#expr: (249/ 10000000000000) mod 10 }} | 14 ={{#expr: (249/ 100000000000000) mod 10 }} | 15 ={{#expr: (249/ 1000000000000000) mod 10 }} | 16 ={{#expr: (249/ 10000000000000000) mod 10 }} | 17 ={{#expr: (249/ 100000000000000000) mod 10 }} | 18 ={{#expr: (249/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 249 mod 10 }} | 1 ={{#expr: (249/ 10) mod 10 }} | 2 ={{#expr: (249/ 100) mod 10 }} | 3 ={{#expr: (249/ 1000) mod 10 }} | 4 ={{#expr: (249/ 10000) mod 10 }} | 5 ={{#expr: (249/ 100000) mod 10 }} | 6 ={{#expr: (249/ 1000000) mod 10 }} | 7 ={{#expr: (249/ 10000000) mod 10 }} | 8 ={{#expr: (249/ 100000000) mod 10 }} | 9 ={{#expr: (249/ 1000000000) mod 10 }} | 10 ={{#expr: (249/ 10000000000) mod 10 }} | 11 ={{#expr: (249/ 100000000000) mod 10 }} | 12 ={{#expr: (249/ 1000000000000) mod 10 }} | 13 ={{#expr: (249/ 10000000000000) mod 10 }} | 14 ={{#expr: (249/ 100000000000000) mod 10 }} | 15 ={{#expr: (249/ 1000000000000000) mod 10 }} | 16 ={{#expr: (249/ 10000000000000000) mod 10 }} | 17 ={{#expr: (249/ 100000000000000000) mod 10 }} | 18 ={{#expr: (249/ 1000000000000000000) mod 10 }} | #default= 0 }}.html#{{#if:266|{{#switch:2 | 0 ={{#expr: 266 mod 10 }} | 1 ={{#expr: (266/ 10) mod 10 }} | 2 ={{#expr: (266/ 100) mod 10 }} | 3 ={{#expr: (266/ 1000) mod 10 }} | 4 ={{#expr: (266/ 10000) mod 10 }} | 5 ={{#expr: (266/ 100000) mod 10 }} | 6 ={{#expr: (266/ 1000000) mod 10 }} | 7 ={{#expr: (266/ 10000000) mod 10 }} | 8 ={{#expr: (266/ 100000000) mod 10 }} | 9 ={{#expr: (266/ 1000000000) mod 10 }} | 10 ={{#expr: (266/ 10000000000) mod 10 }} | 11 ={{#expr: (266/ 100000000000) mod 10 }} | 12 ={{#expr: (266/ 1000000000000) mod 10 }} | 13 ={{#expr: (266/ 10000000000000) mod 10 }} | 14 ={{#expr: (266/ 100000000000000) mod 10 }} | 15 ={{#expr: (266/ 1000000000000000) mod 10 }} | 16 ={{#expr: (266/ 10000000000000000) mod 10 }} | 17 ={{#expr: (266/ 100000000000000000) mod 10 }} | 18 ={{#expr: (266/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 266 mod 10 }} | 1 ={{#expr: (266/ 10) mod 10 }} | 2 ={{#expr: (266/ 100) mod 10 }} | 3 ={{#expr: (266/ 1000) mod 10 }} | 4 ={{#expr: (266/ 10000) mod 10 }} | 5 ={{#expr: (266/ 100000) mod 10 }} | 6 ={{#expr: (266/ 1000000) mod 10 }} | 7 ={{#expr: (266/ 10000000) mod 10 }} | 8 ={{#expr: (266/ 100000000) mod 10 }} | 9 ={{#expr: (266/ 1000000000) mod 10 }} | 10 ={{#expr: (266/ 10000000000) mod 10 }} | 11 ={{#expr: (266/ 100000000000) mod 10 }} | 12 ={{#expr: (266/ 1000000000000) mod 10 }} | 13 ={{#expr: (266/ 10000000000000) mod 10 }} | 14 ={{#expr: (266/ 100000000000000) mod 10 }} | 15 ={{#expr: (266/ 1000000000000000) mod 10 }} | 16 ={{#expr: (266/ 10000000000000000) mod 10 }} | 17 ={{#expr: (266/ 100000000000000000) mod 10 }} | 18 ={{#expr: (266/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 266 mod 10 }} | 1 ={{#expr: (266/ 10) mod 10 }} | 2 ={{#expr: (266/ 100) mod 10 }} | 3 ={{#expr: (266/ 1000) mod 10 }} | 4 ={{#expr: (266/ 10000) mod 10 }} | 5 ={{#expr: (266/ 100000) mod 10 }} | 6 ={{#expr: (266/ 1000000) mod 10 }} | 7 ={{#expr: (266/ 10000000) mod 10 }} | 8 ={{#expr: (266/ 100000000) mod 10 }} | 9 ={{#expr: (266/ 1000000000) mod 10 }} | 10 ={{#expr: (266/ 10000000000) mod 10 }} | 11 ={{#expr: (266/ 100000000000) mod 10 }} | 12 ={{#expr: (266/ 1000000000000) mod 10 }} | 13 ={{#expr: (266/ 10000000000000) mod 10 }} | 14 ={{#expr: (266/ 100000000000000) mod 10 }} | 15 ={{#expr: (266/ 1000000000000000) mod 10 }} | 16 ={{#expr: (266/ 10000000000000000) mod 10 }} | 17 ={{#expr: (266/ 100000000000000000) mod 10 }} | 18 ={{#expr: (266/ 1000000000000000000) mod 10 }} | #default= 0 }}}} BVerfGE 78, 249{{#if: 266| (266)}}] f.; [http://www.servat.unibe.ch/dfr/bv{{#switch:2 | 0 ={{#expr: 82 mod 10 }} | 1 ={{#expr: (82/ 10) mod 10 }} | 2 ={{#expr: (82/ 100) mod 10 }} | 3 ={{#expr: (82/ 1000) mod 10 }} | 4 ={{#expr: (82/ 10000) mod 10 }} | 5 ={{#expr: (82/ 100000) mod 10 }} | 6 ={{#expr: (82/ 1000000) mod 10 }} | 7 ={{#expr: (82/ 10000000) mod 10 }} | 8 ={{#expr: (82/ 100000000) mod 10 }} | 9 ={{#expr: (82/ 1000000000) mod 10 }} | 10 ={{#expr: (82/ 10000000000) mod 10 }} | 11 ={{#expr: (82/ 100000000000) mod 10 }} | 12 ={{#expr: (82/ 1000000000000) mod 10 }} | 13 ={{#expr: (82/ 10000000000000) mod 10 }} | 14 ={{#expr: (82/ 100000000000000) mod 10 }} | 15 ={{#expr: (82/ 1000000000000000) mod 10 }} | 16 ={{#expr: (82/ 10000000000000000) mod 10 }} | 17 ={{#expr: (82/ 100000000000000000) mod 10 }} | 18 ={{#expr: (82/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 82 mod 10 }} | 1 ={{#expr: (82/ 10) mod 10 }} | 2 ={{#expr: (82/ 100) mod 10 }} | 3 ={{#expr: (82/ 1000) mod 10 }} | 4 ={{#expr: (82/ 10000) mod 10 }} | 5 ={{#expr: (82/ 100000) mod 10 }} | 6 ={{#expr: (82/ 1000000) mod 10 }} | 7 ={{#expr: (82/ 10000000) mod 10 }} | 8 ={{#expr: (82/ 100000000) mod 10 }} | 9 ={{#expr: (82/ 1000000000) mod 10 }} | 10 ={{#expr: (82/ 10000000000) mod 10 }} | 11 ={{#expr: (82/ 100000000000) mod 10 }} | 12 ={{#expr: (82/ 1000000000000) mod 10 }} | 13 ={{#expr: (82/ 10000000000000) mod 10 }} | 14 ={{#expr: (82/ 100000000000000) mod 10 }} | 15 ={{#expr: (82/ 1000000000000000) mod 10 }} | 16 ={{#expr: (82/ 10000000000000000) mod 10 }} | 17 ={{#expr: (82/ 100000000000000000) mod 10 }} | 18 ={{#expr: (82/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 82 mod 10 }} | 1 ={{#expr: (82/ 10) mod 10 }} | 2 ={{#expr: (82/ 100) mod 10 }} | 3 ={{#expr: (82/ 1000) mod 10 }} | 4 ={{#expr: (82/ 10000) mod 10 }} | 5 ={{#expr: (82/ 100000) mod 10 }} | 6 ={{#expr: (82/ 1000000) mod 10 }} | 7 ={{#expr: (82/ 10000000) mod 10 }} | 8 ={{#expr: (82/ 100000000) mod 10 }} | 9 ={{#expr: (82/ 1000000000) mod 10 }} | 10 ={{#expr: (82/ 10000000000) mod 10 }} | 11 ={{#expr: (82/ 100000000000) mod 10 }} | 12 ={{#expr: (82/ 1000000000000) mod 10 }} | 13 ={{#expr: (82/ 10000000000000) mod 10 }} | 14 ={{#expr: (82/ 100000000000000) mod 10 }} | 15 ={{#expr: (82/ 1000000000000000) mod 10 }} | 16 ={{#expr: (82/ 10000000000000000) mod 10 }} | 17 ={{#expr: (82/ 100000000000000000) mod 10 }} | 18 ={{#expr: (82/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:2 | 0 ={{#expr: 159 mod 10 }} | 1 ={{#expr: (159/ 10) mod 10 }} | 2 ={{#expr: (159/ 100) mod 10 }} | 3 ={{#expr: (159/ 1000) mod 10 }} | 4 ={{#expr: (159/ 10000) mod 10 }} | 5 ={{#expr: (159/ 100000) mod 10 }} | 6 ={{#expr: (159/ 1000000) mod 10 }} | 7 ={{#expr: (159/ 10000000) mod 10 }} | 8 ={{#expr: (159/ 100000000) mod 10 }} | 9 ={{#expr: (159/ 1000000000) mod 10 }} | 10 ={{#expr: (159/ 10000000000) mod 10 }} | 11 ={{#expr: (159/ 100000000000) mod 10 }} | 12 ={{#expr: (159/ 1000000000000) mod 10 }} | 13 ={{#expr: (159/ 10000000000000) mod 10 }} | 14 ={{#expr: (159/ 100000000000000) mod 10 }} | 15 ={{#expr: (159/ 1000000000000000) mod 10 }} | 16 ={{#expr: (159/ 10000000000000000) mod 10 }} | 17 ={{#expr: (159/ 100000000000000000) mod 10 }} | 18 ={{#expr: (159/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 159 mod 10 }} | 1 ={{#expr: (159/ 10) mod 10 }} | 2 ={{#expr: (159/ 100) mod 10 }} | 3 ={{#expr: (159/ 1000) mod 10 }} | 4 ={{#expr: (159/ 10000) mod 10 }} | 5 ={{#expr: (159/ 100000) mod 10 }} | 6 ={{#expr: (159/ 1000000) mod 10 }} | 7 ={{#expr: (159/ 10000000) mod 10 }} | 8 ={{#expr: (159/ 100000000) mod 10 }} | 9 ={{#expr: (159/ 1000000000) mod 10 }} | 10 ={{#expr: (159/ 10000000000) mod 10 }} | 11 ={{#expr: (159/ 100000000000) mod 10 }} | 12 ={{#expr: (159/ 1000000000000) mod 10 }} | 13 ={{#expr: (159/ 10000000000000) mod 10 }} | 14 ={{#expr: (159/ 100000000000000) mod 10 }} | 15 ={{#expr: (159/ 1000000000000000) mod 10 }} | 16 ={{#expr: (159/ 10000000000000000) mod 10 }} | 17 ={{#expr: (159/ 100000000000000000) mod 10 }} | 18 ={{#expr: (159/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 159 mod 10 }} | 1 ={{#expr: (159/ 10) mod 10 }} | 2 ={{#expr: (159/ 100) mod 10 }} | 3 ={{#expr: (159/ 1000) mod 10 }} | 4 ={{#expr: (159/ 10000) mod 10 }} | 5 ={{#expr: (159/ 100000) mod 10 }} | 6 ={{#expr: (159/ 1000000) mod 10 }} | 7 ={{#expr: (159/ 10000000) mod 10 }} | 8 ={{#expr: (159/ 100000000) mod 10 }} | 9 ={{#expr: (159/ 1000000000) mod 10 }} | 10 ={{#expr: (159/ 10000000000) mod 10 }} | 11 ={{#expr: (159/ 100000000000) mod 10 }} | 12 ={{#expr: (159/ 1000000000000) mod 10 }} | 13 ={{#expr: (159/ 10000000000000) mod 10 }} | 14 ={{#expr: (159/ 100000000000000) mod 10 }} | 15 ={{#expr: (159/ 1000000000000000) mod 10 }} | 16 ={{#expr: (159/ 10000000000000000) mod 10 }} | 17 ={{#expr: (159/ 100000000000000000) mod 10 }} | 18 ={{#expr: (159/ 1000000000000000000) mod 10 }} | #default= 0 }}.html#{{#if:178|{{#switch:2 | 0 ={{#expr: 178 mod 10 }} | 1 ={{#expr: (178/ 10) mod 10 }} | 2 ={{#expr: (178/ 100) mod 10 }} | 3 ={{#expr: (178/ 1000) mod 10 }} | 4 ={{#expr: (178/ 10000) mod 10 }} | 5 ={{#expr: (178/ 100000) mod 10 }} | 6 ={{#expr: (178/ 1000000) mod 10 }} | 7 ={{#expr: (178/ 10000000) mod 10 }} | 8 ={{#expr: (178/ 100000000) mod 10 }} | 9 ={{#expr: (178/ 1000000000) mod 10 }} | 10 ={{#expr: (178/ 10000000000) mod 10 }} | 11 ={{#expr: (178/ 100000000000) mod 10 }} | 12 ={{#expr: (178/ 1000000000000) mod 10 }} | 13 ={{#expr: (178/ 10000000000000) mod 10 }} | 14 ={{#expr: (178/ 100000000000000) mod 10 }} | 15 ={{#expr: (178/ 1000000000000000) mod 10 }} | 16 ={{#expr: (178/ 10000000000000000) mod 10 }} | 17 ={{#expr: (178/ 100000000000000000) mod 10 }} | 18 ={{#expr: (178/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 178 mod 10 }} | 1 ={{#expr: (178/ 10) mod 10 }} | 2 ={{#expr: (178/ 100) mod 10 }} | 3 ={{#expr: (178/ 1000) mod 10 }} | 4 ={{#expr: (178/ 10000) mod 10 }} | 5 ={{#expr: (178/ 100000) mod 10 }} | 6 ={{#expr: (178/ 1000000) mod 10 }} | 7 ={{#expr: (178/ 10000000) mod 10 }} | 8 ={{#expr: (178/ 100000000) mod 10 }} | 9 ={{#expr: (178/ 1000000000) mod 10 }} | 10 ={{#expr: (178/ 10000000000) mod 10 }} | 11 ={{#expr: (178/ 100000000000) mod 10 }} | 12 ={{#expr: (178/ 1000000000000) mod 10 }} | 13 ={{#expr: (178/ 10000000000000) mod 10 }} | 14 ={{#expr: (178/ 100000000000000) mod 10 }} | 15 ={{#expr: (178/ 1000000000000000) mod 10 }} | 16 ={{#expr: (178/ 10000000000000000) mod 10 }} | 17 ={{#expr: (178/ 100000000000000000) mod 10 }} | 18 ={{#expr: (178/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 178 mod 10 }} | 1 ={{#expr: (178/ 10) mod 10 }} | 2 ={{#expr: (178/ 100) mod 10 }} | 3 ={{#expr: (178/ 1000) mod 10 }} | 4 ={{#expr: (178/ 10000) mod 10 }} | 5 ={{#expr: (178/ 100000) mod 10 }} | 6 ={{#expr: (178/ 1000000) mod 10 }} | 7 ={{#expr: (178/ 10000000) mod 10 }} | 8 ={{#expr: (178/ 100000000) mod 10 }} | 9 ={{#expr: (178/ 1000000000) mod 10 }} | 10 ={{#expr: (178/ 10000000000) mod 10 }} | 11 ={{#expr: (178/ 100000000000) mod 10 }} | 12 ={{#expr: (178/ 1000000000000) mod 10 }} | 13 ={{#expr: (178/ 10000000000000) mod 10 }} | 14 ={{#expr: (178/ 100000000000000) mod 10 }} | 15 ={{#expr: (178/ 1000000000000000) mod 10 }} | 16 ={{#expr: (178/ 10000000000000000) mod 10 }} | 17 ={{#expr: (178/ 100000000000000000) mod 10 }} | 18 ={{#expr: (178/ 1000000000000000000) mod 10 }} | #default= 0 }}}} BVerfGE 82, 159{{#if: 178| (178)}}].</ref> Nicht-steuerliche Abgaben verschiedener Art sind allerdings nicht ausgeschlossen; die Finanzverfassung des Grundgesetzes enthält keinen abschließenden Kanon zulässiger Abgabetypen […] | {{
#if: Der Finanzverfassung liegt die Vorstellung zugrunde, daß die Finanzierung der staatlichen Aufgaben in Bund und Ländern einschließlich der Gemeinden in erster Linie aus dem Ertrag der in Artikel 105 ff. GG geregelten Einnahmequellen erfolgt.<ref>Prinzip des Steuerstaates; vgl. u. a. [http://www.servat.unibe.ch/dfr/bv{{#switch:2
| 0 ={{#expr: 78 mod 10 }} | 1 ={{#expr: (78/ 10) mod 10 }} | 2 ={{#expr: (78/ 100) mod 10 }} | 3 ={{#expr: (78/ 1000) mod 10 }} | 4 ={{#expr: (78/ 10000) mod 10 }} | 5 ={{#expr: (78/ 100000) mod 10 }} | 6 ={{#expr: (78/ 1000000) mod 10 }} | 7 ={{#expr: (78/ 10000000) mod 10 }} | 8 ={{#expr: (78/ 100000000) mod 10 }} | 9 ={{#expr: (78/ 1000000000) mod 10 }} | 10 ={{#expr: (78/ 10000000000) mod 10 }} | 11 ={{#expr: (78/ 100000000000) mod 10 }} | 12 ={{#expr: (78/ 1000000000000) mod 10 }} | 13 ={{#expr: (78/ 10000000000000) mod 10 }} | 14 ={{#expr: (78/ 100000000000000) mod 10 }} | 15 ={{#expr: (78/ 1000000000000000) mod 10 }} | 16 ={{#expr: (78/ 10000000000000000) mod 10 }} | 17 ={{#expr: (78/ 100000000000000000) mod 10 }} | 18 ={{#expr: (78/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 78 mod 10 }} | 1 ={{#expr: (78/ 10) mod 10 }} | 2 ={{#expr: (78/ 100) mod 10 }} | 3 ={{#expr: (78/ 1000) mod 10 }} | 4 ={{#expr: (78/ 10000) mod 10 }} | 5 ={{#expr: (78/ 100000) mod 10 }} | 6 ={{#expr: (78/ 1000000) mod 10 }} | 7 ={{#expr: (78/ 10000000) mod 10 }} | 8 ={{#expr: (78/ 100000000) mod 10 }} | 9 ={{#expr: (78/ 1000000000) mod 10 }} | 10 ={{#expr: (78/ 10000000000) mod 10 }} | 11 ={{#expr: (78/ 100000000000) mod 10 }} | 12 ={{#expr: (78/ 1000000000000) mod 10 }} | 13 ={{#expr: (78/ 10000000000000) mod 10 }} | 14 ={{#expr: (78/ 100000000000000) mod 10 }} | 15 ={{#expr: (78/ 1000000000000000) mod 10 }} | 16 ={{#expr: (78/ 10000000000000000) mod 10 }} | 17 ={{#expr: (78/ 100000000000000000) mod 10 }} | 18 ={{#expr: (78/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 78 mod 10 }} | 1 ={{#expr: (78/ 10) mod 10 }} | 2 ={{#expr: (78/ 100) mod 10 }} | 3 ={{#expr: (78/ 1000) mod 10 }} | 4 ={{#expr: (78/ 10000) mod 10 }} | 5 ={{#expr: (78/ 100000) mod 10 }} | 6 ={{#expr: (78/ 1000000) mod 10 }} | 7 ={{#expr: (78/ 10000000) mod 10 }} | 8 ={{#expr: (78/ 100000000) mod 10 }} | 9 ={{#expr: (78/ 1000000000) mod 10 }} | 10 ={{#expr: (78/ 10000000000) mod 10 }} | 11 ={{#expr: (78/ 100000000000) mod 10 }} | 12 ={{#expr: (78/ 1000000000000) mod 10 }} | 13 ={{#expr: (78/ 10000000000000) mod 10 }} | 14 ={{#expr: (78/ 100000000000000) mod 10 }} | 15 ={{#expr: (78/ 1000000000000000) mod 10 }} | 16 ={{#expr: (78/ 10000000000000000) mod 10 }} | 17 ={{#expr: (78/ 100000000000000000) mod 10 }} | 18 ={{#expr: (78/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:2 | 0 ={{#expr: 249 mod 10 }} | 1 ={{#expr: (249/ 10) mod 10 }} | 2 ={{#expr: (249/ 100) mod 10 }} | 3 ={{#expr: (249/ 1000) mod 10 }} | 4 ={{#expr: (249/ 10000) mod 10 }} | 5 ={{#expr: (249/ 100000) mod 10 }} | 6 ={{#expr: (249/ 1000000) mod 10 }} | 7 ={{#expr: (249/ 10000000) mod 10 }} | 8 ={{#expr: (249/ 100000000) mod 10 }} | 9 ={{#expr: (249/ 1000000000) mod 10 }} | 10 ={{#expr: (249/ 10000000000) mod 10 }} | 11 ={{#expr: (249/ 100000000000) mod 10 }} | 12 ={{#expr: (249/ 1000000000000) mod 10 }} | 13 ={{#expr: (249/ 10000000000000) mod 10 }} | 14 ={{#expr: (249/ 100000000000000) mod 10 }} | 15 ={{#expr: (249/ 1000000000000000) mod 10 }} | 16 ={{#expr: (249/ 10000000000000000) mod 10 }} | 17 ={{#expr: (249/ 100000000000000000) mod 10 }} | 18 ={{#expr: (249/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 249 mod 10 }} | 1 ={{#expr: (249/ 10) mod 10 }} | 2 ={{#expr: (249/ 100) mod 10 }} | 3 ={{#expr: (249/ 1000) mod 10 }} | 4 ={{#expr: (249/ 10000) mod 10 }} | 5 ={{#expr: (249/ 100000) mod 10 }} | 6 ={{#expr: (249/ 1000000) mod 10 }} | 7 ={{#expr: (249/ 10000000) mod 10 }} | 8 ={{#expr: (249/ 100000000) mod 10 }} | 9 ={{#expr: (249/ 1000000000) mod 10 }} | 10 ={{#expr: (249/ 10000000000) mod 10 }} | 11 ={{#expr: (249/ 100000000000) mod 10 }} | 12 ={{#expr: (249/ 1000000000000) mod 10 }} | 13 ={{#expr: (249/ 10000000000000) mod 10 }} | 14 ={{#expr: (249/ 100000000000000) mod 10 }} | 15 ={{#expr: (249/ 1000000000000000) mod 10 }} | 16 ={{#expr: (249/ 10000000000000000) mod 10 }} | 17 ={{#expr: (249/ 100000000000000000) mod 10 }} | 18 ={{#expr: (249/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 249 mod 10 }} | 1 ={{#expr: (249/ 10) mod 10 }} | 2 ={{#expr: (249/ 100) mod 10 }} | 3 ={{#expr: (249/ 1000) mod 10 }} | 4 ={{#expr: (249/ 10000) mod 10 }} | 5 ={{#expr: (249/ 100000) mod 10 }} | 6 ={{#expr: (249/ 1000000) mod 10 }} | 7 ={{#expr: (249/ 10000000) mod 10 }} | 8 ={{#expr: (249/ 100000000) mod 10 }} | 9 ={{#expr: (249/ 1000000000) mod 10 }} | 10 ={{#expr: (249/ 10000000000) mod 10 }} | 11 ={{#expr: (249/ 100000000000) mod 10 }} | 12 ={{#expr: (249/ 1000000000000) mod 10 }} | 13 ={{#expr: (249/ 10000000000000) mod 10 }} | 14 ={{#expr: (249/ 100000000000000) mod 10 }} | 15 ={{#expr: (249/ 1000000000000000) mod 10 }} | 16 ={{#expr: (249/ 10000000000000000) mod 10 }} | 17 ={{#expr: (249/ 100000000000000000) mod 10 }} | 18 ={{#expr: (249/ 1000000000000000000) mod 10 }} | #default= 0 }}.html#{{#if:266|{{#switch:2 | 0 ={{#expr: 266 mod 10 }} | 1 ={{#expr: (266/ 10) mod 10 }} | 2 ={{#expr: (266/ 100) mod 10 }} | 3 ={{#expr: (266/ 1000) mod 10 }} | 4 ={{#expr: (266/ 10000) mod 10 }} | 5 ={{#expr: (266/ 100000) mod 10 }} | 6 ={{#expr: (266/ 1000000) mod 10 }} | 7 ={{#expr: (266/ 10000000) mod 10 }} | 8 ={{#expr: (266/ 100000000) mod 10 }} | 9 ={{#expr: (266/ 1000000000) mod 10 }} | 10 ={{#expr: (266/ 10000000000) mod 10 }} | 11 ={{#expr: (266/ 100000000000) mod 10 }} | 12 ={{#expr: (266/ 1000000000000) mod 10 }} | 13 ={{#expr: (266/ 10000000000000) mod 10 }} | 14 ={{#expr: (266/ 100000000000000) mod 10 }} | 15 ={{#expr: (266/ 1000000000000000) mod 10 }} | 16 ={{#expr: (266/ 10000000000000000) mod 10 }} | 17 ={{#expr: (266/ 100000000000000000) mod 10 }} | 18 ={{#expr: (266/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 266 mod 10 }} | 1 ={{#expr: (266/ 10) mod 10 }} | 2 ={{#expr: (266/ 100) mod 10 }} | 3 ={{#expr: (266/ 1000) mod 10 }} | 4 ={{#expr: (266/ 10000) mod 10 }} | 5 ={{#expr: (266/ 100000) mod 10 }} | 6 ={{#expr: (266/ 1000000) mod 10 }} | 7 ={{#expr: (266/ 10000000) mod 10 }} | 8 ={{#expr: (266/ 100000000) mod 10 }} | 9 ={{#expr: (266/ 1000000000) mod 10 }} | 10 ={{#expr: (266/ 10000000000) mod 10 }} | 11 ={{#expr: (266/ 100000000000) mod 10 }} | 12 ={{#expr: (266/ 1000000000000) mod 10 }} | 13 ={{#expr: (266/ 10000000000000) mod 10 }} | 14 ={{#expr: (266/ 100000000000000) mod 10 }} | 15 ={{#expr: (266/ 1000000000000000) mod 10 }} | 16 ={{#expr: (266/ 10000000000000000) mod 10 }} | 17 ={{#expr: (266/ 100000000000000000) mod 10 }} | 18 ={{#expr: (266/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 266 mod 10 }} | 1 ={{#expr: (266/ 10) mod 10 }} | 2 ={{#expr: (266/ 100) mod 10 }} | 3 ={{#expr: (266/ 1000) mod 10 }} | 4 ={{#expr: (266/ 10000) mod 10 }} | 5 ={{#expr: (266/ 100000) mod 10 }} | 6 ={{#expr: (266/ 1000000) mod 10 }} | 7 ={{#expr: (266/ 10000000) mod 10 }} | 8 ={{#expr: (266/ 100000000) mod 10 }} | 9 ={{#expr: (266/ 1000000000) mod 10 }} | 10 ={{#expr: (266/ 10000000000) mod 10 }} | 11 ={{#expr: (266/ 100000000000) mod 10 }} | 12 ={{#expr: (266/ 1000000000000) mod 10 }} | 13 ={{#expr: (266/ 10000000000000) mod 10 }} | 14 ={{#expr: (266/ 100000000000000) mod 10 }} | 15 ={{#expr: (266/ 1000000000000000) mod 10 }} | 16 ={{#expr: (266/ 10000000000000000) mod 10 }} | 17 ={{#expr: (266/ 100000000000000000) mod 10 }} | 18 ={{#expr: (266/ 1000000000000000000) mod 10 }} | #default= 0 }}}} BVerfGE 78, 249{{#if: 266| (266)}}] f.; [http://www.servat.unibe.ch/dfr/bv{{#switch:2 | 0 ={{#expr: 82 mod 10 }} | 1 ={{#expr: (82/ 10) mod 10 }} | 2 ={{#expr: (82/ 100) mod 10 }} | 3 ={{#expr: (82/ 1000) mod 10 }} | 4 ={{#expr: (82/ 10000) mod 10 }} | 5 ={{#expr: (82/ 100000) mod 10 }} | 6 ={{#expr: (82/ 1000000) mod 10 }} | 7 ={{#expr: (82/ 10000000) mod 10 }} | 8 ={{#expr: (82/ 100000000) mod 10 }} | 9 ={{#expr: (82/ 1000000000) mod 10 }} | 10 ={{#expr: (82/ 10000000000) mod 10 }} | 11 ={{#expr: (82/ 100000000000) mod 10 }} | 12 ={{#expr: (82/ 1000000000000) mod 10 }} | 13 ={{#expr: (82/ 10000000000000) mod 10 }} | 14 ={{#expr: (82/ 100000000000000) mod 10 }} | 15 ={{#expr: (82/ 1000000000000000) mod 10 }} | 16 ={{#expr: (82/ 10000000000000000) mod 10 }} | 17 ={{#expr: (82/ 100000000000000000) mod 10 }} | 18 ={{#expr: (82/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 82 mod 10 }} | 1 ={{#expr: (82/ 10) mod 10 }} | 2 ={{#expr: (82/ 100) mod 10 }} | 3 ={{#expr: (82/ 1000) mod 10 }} | 4 ={{#expr: (82/ 10000) mod 10 }} | 5 ={{#expr: (82/ 100000) mod 10 }} | 6 ={{#expr: (82/ 1000000) mod 10 }} | 7 ={{#expr: (82/ 10000000) mod 10 }} | 8 ={{#expr: (82/ 100000000) mod 10 }} | 9 ={{#expr: (82/ 1000000000) mod 10 }} | 10 ={{#expr: (82/ 10000000000) mod 10 }} | 11 ={{#expr: (82/ 100000000000) mod 10 }} | 12 ={{#expr: (82/ 1000000000000) mod 10 }} | 13 ={{#expr: (82/ 10000000000000) mod 10 }} | 14 ={{#expr: (82/ 100000000000000) mod 10 }} | 15 ={{#expr: (82/ 1000000000000000) mod 10 }} | 16 ={{#expr: (82/ 10000000000000000) mod 10 }} | 17 ={{#expr: (82/ 100000000000000000) mod 10 }} | 18 ={{#expr: (82/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 82 mod 10 }} | 1 ={{#expr: (82/ 10) mod 10 }} | 2 ={{#expr: (82/ 100) mod 10 }} | 3 ={{#expr: (82/ 1000) mod 10 }} | 4 ={{#expr: (82/ 10000) mod 10 }} | 5 ={{#expr: (82/ 100000) mod 10 }} | 6 ={{#expr: (82/ 1000000) mod 10 }} | 7 ={{#expr: (82/ 10000000) mod 10 }} | 8 ={{#expr: (82/ 100000000) mod 10 }} | 9 ={{#expr: (82/ 1000000000) mod 10 }} | 10 ={{#expr: (82/ 10000000000) mod 10 }} | 11 ={{#expr: (82/ 100000000000) mod 10 }} | 12 ={{#expr: (82/ 1000000000000) mod 10 }} | 13 ={{#expr: (82/ 10000000000000) mod 10 }} | 14 ={{#expr: (82/ 100000000000000) mod 10 }} | 15 ={{#expr: (82/ 1000000000000000) mod 10 }} | 16 ={{#expr: (82/ 10000000000000000) mod 10 }} | 17 ={{#expr: (82/ 100000000000000000) mod 10 }} | 18 ={{#expr: (82/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:2 | 0 ={{#expr: 159 mod 10 }} | 1 ={{#expr: (159/ 10) mod 10 }} | 2 ={{#expr: (159/ 100) mod 10 }} | 3 ={{#expr: (159/ 1000) mod 10 }} | 4 ={{#expr: (159/ 10000) mod 10 }} | 5 ={{#expr: (159/ 100000) mod 10 }} | 6 ={{#expr: (159/ 1000000) mod 10 }} | 7 ={{#expr: (159/ 10000000) mod 10 }} | 8 ={{#expr: (159/ 100000000) mod 10 }} | 9 ={{#expr: (159/ 1000000000) mod 10 }} | 10 ={{#expr: (159/ 10000000000) mod 10 }} | 11 ={{#expr: (159/ 100000000000) mod 10 }} | 12 ={{#expr: (159/ 1000000000000) mod 10 }} | 13 ={{#expr: (159/ 10000000000000) mod 10 }} | 14 ={{#expr: (159/ 100000000000000) mod 10 }} | 15 ={{#expr: (159/ 1000000000000000) mod 10 }} | 16 ={{#expr: (159/ 10000000000000000) mod 10 }} | 17 ={{#expr: (159/ 100000000000000000) mod 10 }} | 18 ={{#expr: (159/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 159 mod 10 }} | 1 ={{#expr: (159/ 10) mod 10 }} | 2 ={{#expr: (159/ 100) mod 10 }} | 3 ={{#expr: (159/ 1000) mod 10 }} | 4 ={{#expr: (159/ 10000) mod 10 }} | 5 ={{#expr: (159/ 100000) mod 10 }} | 6 ={{#expr: (159/ 1000000) mod 10 }} | 7 ={{#expr: (159/ 10000000) mod 10 }} | 8 ={{#expr: (159/ 100000000) mod 10 }} | 9 ={{#expr: (159/ 1000000000) mod 10 }} | 10 ={{#expr: (159/ 10000000000) mod 10 }} | 11 ={{#expr: (159/ 100000000000) mod 10 }} | 12 ={{#expr: (159/ 1000000000000) mod 10 }} | 13 ={{#expr: (159/ 10000000000000) mod 10 }} | 14 ={{#expr: (159/ 100000000000000) mod 10 }} | 15 ={{#expr: (159/ 1000000000000000) mod 10 }} | 16 ={{#expr: (159/ 10000000000000000) mod 10 }} | 17 ={{#expr: (159/ 100000000000000000) mod 10 }} | 18 ={{#expr: (159/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 159 mod 10 }} | 1 ={{#expr: (159/ 10) mod 10 }} | 2 ={{#expr: (159/ 100) mod 10 }} | 3 ={{#expr: (159/ 1000) mod 10 }} | 4 ={{#expr: (159/ 10000) mod 10 }} | 5 ={{#expr: (159/ 100000) mod 10 }} | 6 ={{#expr: (159/ 1000000) mod 10 }} | 7 ={{#expr: (159/ 10000000) mod 10 }} | 8 ={{#expr: (159/ 100000000) mod 10 }} | 9 ={{#expr: (159/ 1000000000) mod 10 }} | 10 ={{#expr: (159/ 10000000000) mod 10 }} | 11 ={{#expr: (159/ 100000000000) mod 10 }} | 12 ={{#expr: (159/ 1000000000000) mod 10 }} | 13 ={{#expr: (159/ 10000000000000) mod 10 }} | 14 ={{#expr: (159/ 100000000000000) mod 10 }} | 15 ={{#expr: (159/ 1000000000000000) mod 10 }} | 16 ={{#expr: (159/ 10000000000000000) mod 10 }} | 17 ={{#expr: (159/ 100000000000000000) mod 10 }} | 18 ={{#expr: (159/ 1000000000000000000) mod 10 }} | #default= 0 }}.html#{{#if:178|{{#switch:2 | 0 ={{#expr: 178 mod 10 }} | 1 ={{#expr: (178/ 10) mod 10 }} | 2 ={{#expr: (178/ 100) mod 10 }} | 3 ={{#expr: (178/ 1000) mod 10 }} | 4 ={{#expr: (178/ 10000) mod 10 }} | 5 ={{#expr: (178/ 100000) mod 10 }} | 6 ={{#expr: (178/ 1000000) mod 10 }} | 7 ={{#expr: (178/ 10000000) mod 10 }} | 8 ={{#expr: (178/ 100000000) mod 10 }} | 9 ={{#expr: (178/ 1000000000) mod 10 }} | 10 ={{#expr: (178/ 10000000000) mod 10 }} | 11 ={{#expr: (178/ 100000000000) mod 10 }} | 12 ={{#expr: (178/ 1000000000000) mod 10 }} | 13 ={{#expr: (178/ 10000000000000) mod 10 }} | 14 ={{#expr: (178/ 100000000000000) mod 10 }} | 15 ={{#expr: (178/ 1000000000000000) mod 10 }} | 16 ={{#expr: (178/ 10000000000000000) mod 10 }} | 17 ={{#expr: (178/ 100000000000000000) mod 10 }} | 18 ={{#expr: (178/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:1 | 0 ={{#expr: 178 mod 10 }} | 1 ={{#expr: (178/ 10) mod 10 }} | 2 ={{#expr: (178/ 100) mod 10 }} | 3 ={{#expr: (178/ 1000) mod 10 }} | 4 ={{#expr: (178/ 10000) mod 10 }} | 5 ={{#expr: (178/ 100000) mod 10 }} | 6 ={{#expr: (178/ 1000000) mod 10 }} | 7 ={{#expr: (178/ 10000000) mod 10 }} | 8 ={{#expr: (178/ 100000000) mod 10 }} | 9 ={{#expr: (178/ 1000000000) mod 10 }} | 10 ={{#expr: (178/ 10000000000) mod 10 }} | 11 ={{#expr: (178/ 100000000000) mod 10 }} | 12 ={{#expr: (178/ 1000000000000) mod 10 }} | 13 ={{#expr: (178/ 10000000000000) mod 10 }} | 14 ={{#expr: (178/ 100000000000000) mod 10 }} | 15 ={{#expr: (178/ 1000000000000000) mod 10 }} | 16 ={{#expr: (178/ 10000000000000000) mod 10 }} | 17 ={{#expr: (178/ 100000000000000000) mod 10 }} | 18 ={{#expr: (178/ 1000000000000000000) mod 10 }} | #default= 0 }}{{#switch:0 | 0 ={{#expr: 178 mod 10 }} | 1 ={{#expr: (178/ 10) mod 10 }} | 2 ={{#expr: (178/ 100) mod 10 }} | 3 ={{#expr: (178/ 1000) mod 10 }} | 4 ={{#expr: (178/ 10000) mod 10 }} | 5 ={{#expr: (178/ 100000) mod 10 }} | 6 ={{#expr: (178/ 1000000) mod 10 }} | 7 ={{#expr: (178/ 10000000) mod 10 }} | 8 ={{#expr: (178/ 100000000) mod 10 }} | 9 ={{#expr: (178/ 1000000000) mod 10 }} | 10 ={{#expr: (178/ 10000000000) mod 10 }} | 11 ={{#expr: (178/ 100000000000) mod 10 }} | 12 ={{#expr: (178/ 1000000000000) mod 10 }} | 13 ={{#expr: (178/ 10000000000000) mod 10 }} | 14 ={{#expr: (178/ 100000000000000) mod 10 }} | 15 ={{#expr: (178/ 1000000000000000) mod 10 }} | 16 ={{#expr: (178/ 10000000000000000) mod 10 }} | 17 ={{#expr: (178/ 100000000000000000) mod 10 }} | 18 ={{#expr: (178/ 1000000000000000000) mod 10 }} | #default= 0 }}}} BVerfGE 82, 159{{#if: 178| (178)}}].</ref> Nicht-steuerliche Abgaben verschiedener Art sind allerdings nicht ausgeschlossen; die Finanzverfassung des Grundgesetzes enthält keinen abschließenden Kanon zulässiger Abgabetypen […] | {{#if: |
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In der finanzverfassungsrechtlichen Diskussion ist umstritten, welche Rückschlüsse aus dem Steuerstaatsprinzip auf die Zulässigkeit nicht-steuerlicher Abgaben gezogen werden können. Zumindest auf Bundes- und Länderebene wird der größte Teil der staatlichen Einnahmen durch Steuern erzielt.
Das Gegenmodell für den Steuerstaat ist der Gebührenstaat. {{
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}}{{#if: Im „Gebührenstaat“ zahlt dem Äquivalenzprinzip entsprechend jeder nur für die Leistungen, die er in Anspruch nimmt – sofern er sie bezahlen kann. Ein sozialer Ausgleich über eine Steuerprogression findet nicht statt.
| {{#if: Im „Gebührenstaat“ zahlt dem Äquivalenzprinzip entsprechend jeder nur für die Leistungen, die er in Anspruch nimmt – sofern er sie bezahlen kann. Ein sozialer Ausgleich über eine Steuerprogression findet nicht statt.
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| Vorlage:": Text= fehlt }}{{#if: <ref name="weber5">Heinrich Weber-Grellet: Steuern im modernen Verfassungsstaat. Dr. Otto Schmidt, 2001, ISBN 978-3504200756, Seite 5</ref> | {{#if: {{#invoke:Text|unstrip|<ref name="weber5">Heinrich Weber-Grellet: Steuern im modernen Verfassungsstaat. Dr. Otto Schmidt, 2001, ISBN 978-3504200756, Seite 5</ref>}}
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| <ref name="weber5">Heinrich Weber-Grellet: Steuern im modernen Verfassungsstaat. Dr. Otto Schmidt, 2001, ISBN 978-3504200756, Seite 5</ref> }}
}} Dass sich Staaten hauptsächlich über Steuern und nicht über Gebühren finanzieren (daher Steuerstaat) hat praktische Gründe. Zum einen ist es unrealistisch, den Finanzbedarf des Staates überwiegend durch Gebühren zu finanzieren, da viele Staatsfunktionen Gemeinschaftsaufgaben dienen, die keine auf die einzelnen Bürger individuell aufteilbare Leistungen zum Gegenstand haben. Zum anderen dienen Steuern nicht nur rein fiskalischen Zwecken, sondern haben auch eine soziale Funktion (Leistungsfähigkeitsprinzip).<ref name="weber5" />
Der Begriff „Steuerstaat“ wurde von Joseph Schumpeter weit über die finanzwissenschaftliche Diskussion hinaus popularisiert und als fortschrittlichstes Modell sowohl gegen vorangegangene Fiskalvarianten wie den Feudalstaat wie auch gegen Alternativen wie sozialistische und staatskapitalistische Staatsfinanzierungswege beworben. Die politische Idee des Steuerstaates im Sinne Schumpeters steht in der Tradition liberalistischen Staatsfinanzierungsdenkens, in der die Steuer als ein das Privateigentum schützendes Fiskalmedium und willkürliche staatliche Eingriffe abwehrendes Institut marktwirtschaftlich integrierter freiheitlicher Gesellschaften propagiert wird. In diesem Sinne war Schumpeters Text 1918 als eine gesellschaftstheoretisch inspirierte Polemik gegen radikale Umverteilung und überkommene politische Autorität gedacht.<ref>{{#invoke:Vorlage:Literatur|f}}</ref>
Literatur
- Josef Isensee: Steuerstaat als Staatsform. In: Rolf Stödter (Hrsg.): Hamburg, Deutschland, Europa – Beiträge zum deutschen und europäischen Verfassungs-, Verwaltungs- und Wirtschaftsrecht; Festschrift für Hans Peter Ipsen zum siebzigsten Geburtstag. Tübingen 1977, S. 409 ff.
- Werner Heun: Die Entwicklung des Steuerstaatskonzepts in theoretischer und tatsächlicher Hinsicht. In: Ute Sacksofsky, Joachim Wieland (Hrsg.): Vom Steuerstaat zum Gebührenstaat. Baden-Baden 2000, S. 10 ff.
- Sebastian Huhnholz: Was soll das heißen: „Steuerstaat“? In: Werner Nienhüser, Ute Schmiel (Hrsg.): Jahrbuch 29 Ökonomie und Gesellschaft: Steuern und Gesellschaft. Marburg 2017, S. 15–48.
- Sebastian Huhnholz: Die Steuer des Steuerstaates. In: Verena Frick, Oliver W. Lembcke, Roland Lhotta (Hrsg.): Politik und Recht. Nomos-Verlag, Baden-Baden 2017, S. 453–472.
- Ute Sacksofsky: Umweltschutz durch nicht-steuerliche Abgaben. Tübingen 2000, zugl. Habil. Bielefeld 1998/1999.
- Mike Wienbracke: Bemessungsgrenzen der Verwaltungsgebühr. Zugleich ein Beitrag zum Steuerstaatsprinzip und zum Kostendeckungsprinzip, unter Berücksichtigung des Europarechts. Berlin 2004 (zugl. Diss. Bochum).
Einzelnachweise
<references />