德國「財政平衡」制度的運作

The System of 'Financial Balance' in Germany

本文探討德國「財政平衡」（Finanzausgleich）制度的運作，將對德國聯邦與邦的財政權限劃分、與各邦之間透過「財政平衡」制度的實施，實現各邦結盟互助運作，作一研析。此外，本文還將探究府際之間（聯邦與邦，及各邦之間）發生財稅分配利益衝突，或權限運作上出現爭執時，如何規範的問題，來瞭解德國如何透過財稅分配制度，促進聯邦各組成份子之間的相互合作與彼此忠誠，進而掌握德國聯邦政治運作順暢的關鍵。希冀能掌握德國財稅制度安排中，「合作性聯邦主義」（Kooperativer Foederalismus）的精髓。對台灣而言，或許可以作為解決、或制度性調解中央與地方財稅分配不均問題時的參考。

This article analyzes the operation system of financial balance in Germany. It focuses on distinguishing financial power between federal government and state governments, and examines how all state governments realize their alliance and mutual operation through the practice of the 'financial balance.' Additionally, this study will provide in-sight into how federal and state governments handle and resolve their conflicts regarding tax distribution (as well as other types of power conflicts}. This study will explain how the 'financial balance' system can improve the mutual cooperation and loyalty among different levels of government, in order to find an important key point of the operation of the German federal system. Moreover, German 'cooperative Federalism' will provide a good reference for Taiwan to resolve or to regulate the conflicts that have resulted from unfair point tax distribution practices.