Federalny system wyrównania finansowego w okresie stabilizacji finansów publicznych w Niemczech
German federal system of financial equalization during the stabilization of public finances
Author(s): Paweł KowalikSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: federal financial equalization; horizontal fiscal imbalance; vertical fiscal imbalance
Summary/Abstract: Federal system of public finance is extremely complicated. Financial inequalities which are found are eliminated by the national and federal systems of financial equalization. The article attempts to approximate and characterize German federal system of financial compensation for the period 2005-2012. The article presents the legal basis for this compensation and method of tax distribution, it determines the amount of compensation and supplementary allowances and shows how financial compensation for the period 2005-2012 was conducted.
Journal: Nauki o Finansach
- Issue Year: 2013
- Issue No: 1 (14)
- Page Range: 43-58
- Page Count: 16
- Language: Polish