Öffentliche Abgaben als Belastungsfaktoren der Unternehmen : dargestellt am Beispiel der Region Leipzig ; Gutachten im Auftrag der Industrie- und Handelskammer (IHK) zu Leipzig

Municipal fees and tax rates place a burden on the businesses in a region. The level of these may therefore play a decisive role in the relocation decisions of companies. The aim of this project was to determine the level of the different taxes and fees in the municipalities in the Leipzig chamber district of the IHK and to quantify the burden of these costs for businesses. The differences in the levels of fees and taxes in Leipzig were compared to other cities in the region as well as to other competing locations in Germany. The level of fees in model companies in different sectors were computed. In addition to the analysis of burdens in different sectors, factors that determine the regional variation in fees were identified. Building on these observations, policy recommendations to improve the location quality of the cities in the chamber district were drawn.