. . . . . . . . . . "Das \u00C4quivalenzprinzip ist ein Prinzip zur Ausgestaltung des Finanzierungsbeitrags der B\u00FCrger f\u00FCr Leistungen ihres Staates. Es sagt aus, dass derjenige, der von einer Leistung einen Vorteil hat, nach Ma\u00DFgabe dieses Vorteils \u00FCber eine entsprechende Abgabe zur Finanzierung dieser Leistung herangezogen wird. Das \u00C4quivalenzprinzip kann somit als \u00DCbertragung marktwirtschaftlicher Mechanismen auf staatliche Aktivit\u00E4ten angesehen werden. Es macht vor allem Aussagen \u00FCber die Steuergerechtigkeit. Es wird regelm\u00E4\u00DFig zur Rechtfertigung der Erhebung von Steuern herangezogen. Demnach werden Steuern als \u00C4quivalent f\u00FCr staatliche Leistungen (benefit principle) bzw. als Kompensation staatlicher Kosten (cost principle) aufgefasst. Mittlerweile gewinnt zur Begr\u00FCndung von Steuern und Abgaben aber auch die kon"@de . "38149397"^^ . "9925"^^ . . . . . . . "\uC218\uC775\uC790 \uBD80\uB2F4(\u53D7\u76CA\u8005\u8CA0\u64D4, benefit principle)\uC740 \uACF5\uACF5\uC7AC\uC815\uC758 \uAC1C\uB150\uC774\uB2E4. \uACF5\uACF5\uC7AC \uC758 \uAC00 \uC788\uB294 \uC790\uC5D0\uAC8C \uBD80\uACFC\uD55C\uB2E4. \uACFC\uC138\uC758 \uD6A8\uC728\uC131\uC744 \uC870\uC0AC\uD558\uACE0 \uC7AC\uC815 \uC815\uCC45\uC744 \uD3C9\uAC00\uD558\uAE30 \uC704\uD574 \uC0AC\uC6A9\uB418\uB294 \uC218\uC775\uC790 \uBD80\uB2F4 \uC811\uADFC \uBC29\uC2DD\uC740 \uCC98\uC74C\uC5D0 \uC758 \uB450 \uACBD\uC81C\uD559\uC790 \uD06C\uB204\uD2B8 \uBE45\uC140(1896\uB144)\uACFC (1919\uB144)\uC5D0 \uC758\uD574 \uAC1C\uBC1C\uB418\uC5C8\uB2E4. \uC218\uC775\uC790 \uBD80\uB2F4\uC740 \uACFC\uC138\uC5D0 \uC2DC\uC7A5 \uC9C0\uD5A5 \uC811\uADFC\uC744 \uCDE8\uD55C\uB2E4. \uBAA9\uC801\uC740 \uACF5\uACF5\uC7AC \uC18C\uBE44\uC5D0 \uB4DC\uB294 \uCD5C\uC801\uC758 \uC18C\uB4DD\uAC12\uC744 \uC815\uD655\uD788 \uACB0\uC815\uD558\uB294 \uAC83\uC774\uB2E4."@ko . . . "Princ\u00EDpio do benef\u00EDcio"@pt . . . . . "1122122723"^^ . . "\uC218\uC775\uC790 \uBD80\uB2F4(\u53D7\u76CA\u8005\u8CA0\u64D4, benefit principle)\uC740 \uACF5\uACF5\uC7AC\uC815\uC758 \uAC1C\uB150\uC774\uB2E4. \uACF5\uACF5\uC7AC \uC758 \uAC00 \uC788\uB294 \uC790\uC5D0\uAC8C \uBD80\uACFC\uD55C\uB2E4. \uACFC\uC138\uC758 \uD6A8\uC728\uC131\uC744 \uC870\uC0AC\uD558\uACE0 \uC7AC\uC815 \uC815\uCC45\uC744 \uD3C9\uAC00\uD558\uAE30 \uC704\uD574 \uC0AC\uC6A9\uB418\uB294 \uC218\uC775\uC790 \uBD80\uB2F4 \uC811\uADFC \uBC29\uC2DD\uC740 \uCC98\uC74C\uC5D0 \uC758 \uB450 \uACBD\uC81C\uD559\uC790 \uD06C\uB204\uD2B8 \uBE45\uC140(1896\uB144)\uACFC (1919\uB144)\uC5D0 \uC758\uD574 \uAC1C\uBC1C\uB418\uC5C8\uB2E4. \uC218\uC775\uC790 \uBD80\uB2F4\uC740 \uACFC\uC138\uC5D0 \uC2DC\uC7A5 \uC9C0\uD5A5 \uC811\uADFC\uC744 \uCDE8\uD55C\uB2E4. \uBAA9\uC801\uC740 \uACF5\uACF5\uC7AC \uC18C\uBE44\uC5D0 \uB4DC\uB294 \uCD5C\uC801\uC758 \uC18C\uB4DD\uAC12\uC744 \uC815\uD655\uD788 \uACB0\uC815\uD558\uB294 \uAC83\uC774\uB2E4."@ko . . . . . . "\uC218\uC775\uC790 \uBD80\uB2F4"@ko . . . . . . . "\u00C4quivalenzprinzip (Steuer)"@de . "The benefit principle is a concept in the theory of taxation from public finance. It bases taxes to pay for public-goods expenditures on a politically-revealed willingness to pay for benefits received. The principle is sometimes likened to the function of prices in allocating private goods. In its use for assessing the efficiency of taxes and appraising fiscal policy, the benefit approach was initially developed by Knut Wicksell (1896) and Erik Lindahl (1919), two economists of the Stockholm School. Wicksell's near-unanimity formulation of the principle was premised on a just income distribution. The approach was extended in the work of Paul Samuelson, Richard Musgrave, and others. It has also been applied to such subjects as tax progressivity, corporation taxes, and taxes on property or w"@en . . . . . . . . . . . . . . "The benefit principle is a concept in the theory of taxation from public finance. It bases taxes to pay for public-goods expenditures on a politically-revealed willingness to pay for benefits received. The principle is sometimes likened to the function of prices in allocating private goods. In its use for assessing the efficiency of taxes and appraising fiscal policy, the benefit approach was initially developed by Knut Wicksell (1896) and Erik Lindahl (1919), two economists of the Stockholm School. Wicksell's near-unanimity formulation of the principle was premised on a just income distribution. The approach was extended in the work of Paul Samuelson, Richard Musgrave, and others. It has also been applied to such subjects as tax progressivity, corporation taxes, and taxes on property or wealth. The unanimity-rule aspect of Wicksell's approach in linking taxes and expenditures is cited as a point of departure for the study of constitutional economics in the work of James Buchanan."@en . . . . . . "O Princ\u00EDpio do Benef\u00EDcio \u00E9 a conceitua\u00E7\u00E3o te\u00F3rica que trata da proporcionalidade entre os benef\u00EDcios recebidos e o valor pago por eles. No caso das pol\u00EDticas p\u00FAblicas, a principal fonte de financiamento s\u00E3o os impostos, taxas e contribui\u00E7\u00F5es, e \u00E9 atrav\u00E9s da arrecada\u00E7\u00E3o tribut\u00E1ria que o governo elabora o or\u00E7amento p\u00FAblico, onde especifica como v\u00E3o ser utilizados os recursos \u00E0 disposi\u00E7\u00E3o, para executar e implementar os programas sociais, custeio da m\u00E1quina p\u00FAblica e outras despesas de capital. Por esse princ\u00EDpio, quanto mais os indiv\u00EDduos se beneficiassem do servi\u00E7o p\u00FAblico prestado, mais imposto deveria pagar, j\u00E1 que estaria recebendo um benef\u00EDcio maior do que quem n\u00E3o estivesse utilizando. Na teoria do benef\u00EDcio, os n\u00EDveis de tributa\u00E7\u00E3o s\u00E3o determinados automaticamente, porque os contribuintes pagam, proporcionalmente, para o governo pelos benef\u00EDcios que recebem. Em outras palavras, os indiv\u00EDduos que se beneficiariam de servi\u00E7os p\u00FAblicos, deveriam pagar mais impostos. O princ\u00EDpio do benef\u00EDcio \u00E9 um conceito na teoria da tributa\u00E7\u00E3o das finan\u00E7as p\u00FAblicas. O princ\u00EDpio \u00E9 algumas vezes comparado \u00E0 fun\u00E7\u00E3o dos pre\u00E7os na aloca\u00E7\u00E3o de bens privados, onde os impostos seriam o valor pago pelas mercadorias e servi\u00E7os adquiridos junto aos governos. Em seu uso para avaliar a efici\u00EAncia dos impostos e avaliar a pol\u00EDtica fiscal, a abordagem de benef\u00EDcios foi inicialmente desenvolvida por Knut Wicksell (1896) e Erik Lindahl (1919), dois economistas da Escola de Estocolmo. A formula\u00E7\u00E3o de quase unanimidade de Wicksell do princ\u00EDpio baseava-se numa distribui\u00E7\u00E3o de renda justa. A abordagem foi estendida no trabalho de Paul Samuelson, Richard Musgrave, e outros. Tamb\u00E9m tem sido aplicado a temas como progressividade tribut\u00E1ria, impostos corporativos e impostos sobre propriedade ou riqueza. O aspecto de regra de unanimidade da abordagem de Wicksell ao relacionar impostos e despesas \u00E9 citado como ponto de partida para o estudo da economia constitucional no trabalho de James Buchanan. Na moderna literatura sobre finan\u00E7as p\u00FAblicas, h\u00E1 duas principais quest\u00F5es: quem pode pagar e qual ser\u00E1 o benef\u00EDcio. Influentes teorias t\u00EAm sido apresentadas, tais como a de Arthur Cecil Pigou e a teoria do benef\u00EDcio desenvolvida por Erik Lindahl. H\u00E1 uma vers\u00E3o posterior do benef\u00EDcio, a teoria conhecida como a teoria da \"troca volunt\u00E1ria\". No livro Public Finance in Theory and Practise, Richard Musgrave e , o princ\u00EDpio do benef\u00EDcio \u00E9 definido como sendo:\u201CSob um regime estrito de tributa\u00E7\u00E3o de acordo com o princ\u00EDpio do benef\u00EDcio, cada contribuinte seria tributado de acordo com sua demanda por servi\u00E7os p\u00FAblicos\u201D. Esse enfoque admite, modernamente, algumas interpreta\u00E7\u00F5es:"@pt . . . . . . . . . . . . "O Princ\u00EDpio do Benef\u00EDcio \u00E9 a conceitua\u00E7\u00E3o te\u00F3rica que trata da proporcionalidade entre os benef\u00EDcios recebidos e o valor pago por eles. No caso das pol\u00EDticas p\u00FAblicas, a principal fonte de financiamento s\u00E3o os impostos, taxas e contribui\u00E7\u00F5es, e \u00E9 atrav\u00E9s da arrecada\u00E7\u00E3o tribut\u00E1ria que o governo elabora o or\u00E7amento p\u00FAblico, onde especifica como v\u00E3o ser utilizados os recursos \u00E0 disposi\u00E7\u00E3o, para executar e implementar os programas sociais, custeio da m\u00E1quina p\u00FAblica e outras despesas de capital. Por esse princ\u00EDpio, quanto mais os indiv\u00EDduos se beneficiassem do servi\u00E7o p\u00FAblico prestado, mais imposto deveria pagar, j\u00E1 que estaria recebendo um benef\u00EDcio maior do que quem n\u00E3o estivesse utilizando. Na teoria do benef\u00EDcio, os n\u00EDveis de tributa\u00E7\u00E3o s\u00E3o determinados automaticamente, porque os contribui"@pt . . . "Das \u00C4quivalenzprinzip ist ein Prinzip zur Ausgestaltung des Finanzierungsbeitrags der B\u00FCrger f\u00FCr Leistungen ihres Staates. Es sagt aus, dass derjenige, der von einer Leistung einen Vorteil hat, nach Ma\u00DFgabe dieses Vorteils \u00FCber eine entsprechende Abgabe zur Finanzierung dieser Leistung herangezogen wird. Das \u00C4quivalenzprinzip kann somit als \u00DCbertragung marktwirtschaftlicher Mechanismen auf staatliche Aktivit\u00E4ten angesehen werden. Es macht vor allem Aussagen \u00FCber die Steuergerechtigkeit. Es wird regelm\u00E4\u00DFig zur Rechtfertigung der Erhebung von Steuern herangezogen. Demnach werden Steuern als \u00C4quivalent f\u00FCr staatliche Leistungen (benefit principle) bzw. als Kompensation staatlicher Kosten (cost principle) aufgefasst. Mittlerweile gewinnt zur Begr\u00FCndung von Steuern und Abgaben aber auch die konkurrierende Theorie des Leistungsf\u00E4higkeitsprinzips an Bedeutung. Finanzwissenschaftlich hat das \u00C4quivalenzprinzip aber nach wie vor Bedeutung bei der Argumentation bez\u00FCglich der Einf\u00FChrung von Geb\u00FChren, Beitr\u00E4gen oder des Staates."@de . "Benefit principle"@en . . . . . . . . . . .