Podział kompetencji w zakresie dochodów podatkowych w federacji na przykładzie RFN
Division of competence in the scope of tax income in the Federal Republic of Germany

Summary/Abstract: The described system of competence division has been developing in Germany for several years. It is one of the most complex systems in the world. Nonetheless, it proves financial as well as political balance. It is very important not only for taxpayers, but also for regional and local governments, especially those which are displaying a lower level of deve¬lopment than the rest of local governments. The aim of this article is a presentation of tax as¬signments within tax income on different levels of federal and local governance in Germany against a background of theoretical solutions.

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