2.359 municipalities in Austria (status 2001), 48% have a population between 1.000 and 2.500 inhabitants
According to the constitutional law the municipalities are responsible for: local police, local street administration, local building inspection, local spatial planning (local development schemes, land use plans) etc. The main task of the municipalities (90% of all expenditures) is to provide public services for the population (schools, kindergarten, leisure infrastructure, waste disposal etc.).
the municipal tax is of a particular relevance, because it is an exclusive public charge for the municipalities (3% of the total wage sum of every firm). The other important tax is the property tax which is a taxation of the ownership of real estates.
Concerning fiscal capacity it is necessary to underline that the relationship between the city-province of Vienna and the neighbouring province of Lower Austria is unequal considering transfers and municipal taxes.
The organisation of planning in Austria
SOURCE
Vienna: URBPANDENS
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