Kommunale Finanzwirtschaft Niedersachsen

In the 9th edition of this study book, which has proven itself both in training and in practice, all chapters have been revised and brought up to date with the latest legal developments. The changes in municipal constitutional law, budget and treasury law, financial equalisation, public procurement and digitalisation, which are important for the budgetary and financial management of Lower Saxony's municipalities, have been taken into account. Both the changes to the special regulations on epidemic and war situations and the development of turnover tax law for municipalities have been incorporated. A new feature is the detailed description of the current property tax law in Lower Saxony. It describes how, on the one hand, the state law with priority and, on the other hand, the new federal law are to be applied in Lower Saxony. The regulations, processes and problems relevant to the budgetary and financial management of Lower Saxony's municipalities are thus explained in a clear and up-to-date manner with practical examples, tables and diagrams. Extensive chapters are devoted to municipal tax law and the tax obligations of municipalities. The study book offers an in-depth insight into all aspects of municipal finance in Lower Saxony for students, trainees, professionals in administration and members of municipal committees.