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Public finance & taxes

In brief

Public finance

Public finance statistics regularly provide a comprehensive and detailed picture of the entire public finance management. They show the revenue obtained by the overall public budget, the expenditure that was financed by such revenue, and the extent to which the overall public budget had to use outside funds (borrowing on the credit market) or reserves to cover the financial balance. The future burden placed on the overall public budget through outside funds borrowed is shown in the tables on public debt.
The great importance of data of public finance statistics as a basis for central decision-making in terms of fiscal, economic and monetary policies is illustrated by the large share of public expenditure in the gross domestic product (about 45%).

In Focus

The basis of public finance statistics: the shell concept

The shell concept model is the frame for the integration of public budgets and public funds, institutions and enterprises.
The model includes a core consisting of the core budgets of the Federation, Länder, municipalities / associations of municipalities and social security funds. The middle layer comprises the extra budgets. The core budgets and extra budgets together form the overall public budget. This includes the EU shares which can only be assigned to the aggregate rather than to either of the two areas.
The outer layer contains any other public funds, institutions and enterprises.

More information is available in the methodological paper "Terms of the statistics of public finance and public service personnel".

Tables

Official Development
Assistance

Additional Information

Key figures

Public finance in EUR bn
Expenditure20131,204.2
Revenue20131,194.8
Financial balance2013-9.5
Debt20122,068.3
Tax revenue2012600.0
Joint taxes2012426.2
Federal taxes201299.8
Land and municipal taxes201269.6

PRESS RELEASES

Tax paid on fewer cigarettes in the first quarter of 2014

Cash statistics in 2013: public revenue increases 2.7%, expenditure 2.5%

Public debt down 1.4% to 2,044 billion euros in 2013

© Statistisches Bundesamt, Wiesbaden 2014