Die Eisenbahn - Transportsteuer Und Ihre Stellung Im Staatshaushalte
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Die Aufgabe, welche ich durch die vorliegende Arbeit zu l6sen versucht habe, zerfallt in zwei Theile. Einerseits erschien es m.ir von Interesse, die Besteuerung des Eisen- bahnverkehres in ihren Beziehungen zu den Verkehrssteuern einer systematischen Behandlung zu unterziehen, die meines Wissens auch in den neueren Werken del' Finanzwissen- schaft fehlt, wahrend del' zweite Theil meiner Arbeit die besondere Flmktion ins Auge fasst, welche die Eisenbahn- transportsteuer, auch Eisenbahnsteuer genannt, vom Stand- punkte del' modernen Eisenbahnfinanzpolitik im Staats- bahnsysteme zu erfiillen berufen ist. Eine Klarstellung diesel' Frage ist auch im Interesse des Staatsbahnprincipes geboten, dessen finanzieller Einfluss auf den Staatshaushalt in Zukunft ohne Zweifel mehr als bisher in den V ordergnmd treten wird. Zu diesel' Erwagung gelangt man nicht nur angesichts del' Stellung, welche die Staatsbahnen schon jetzt im Staatshaushalte mancher Lander einnehmen, sondern auch durch die Erkenntniss, dass die Entwicklung del' V olks- wirthschaft ihren finanziellen Ausdruck VOl' aHem in den Verkehrsmitteln:6.ndet, so zwar, dass dieEisenbahnen berufen erscheinen, zu den Bediirfnissen des Staates in hervor- - VI ragendem Masse beizutragen. Diese Erkenntniss wird dem Staatsbahnprinzipe auch dort zur Anerkennung ver- helfen, wo bisher versucht worden ist, im Wege einer ent- sprechenden gesetzlichenEinflussnahme auf diePrivatbahnen einen Ersatz fur das Staatsbahnwesen zu finden. Durch das Hervortreten der finanziellen Seite des Staatsbahnwesens ist seiner weiteren Entwicklung eine neue aber bestimmte Richtung gegeben, welche auch den Ausgangspunkt fur die vorliegende Studie bildet.
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