RAS Social ScienceGosudarstvo i pravo

  • ISSN (Print) 1026-9452
  • ISSN (Online)2713-0398

Legal regulation of distribution of tax turnover and its role in the process of fiscal equalization in Germany

PII
S1026-94520000617-6-1
DOI
10.31857/S20000617-6-1
Publication type
Article
Status
Published
Authors
Volume/ Edition
Volume / Issue 8
Pages
60-66
Abstract
This article is devoted to the mechanism of distribution of turnover tax as a part of fi scal equalization system in Germany. The distribution of turnover tax in Germany serves as an adjustment mechanism in the network of fi scal equalization. The multistage distribution of turnover tax substantially promotes maximum fi scal convergence between federal lands in Germany
Keywords
budget law, fi nancial equalization, horizontal fi nancial equalization, vertical fi nancial equalization, turnover tax, redistribution of taxes, intergovernmental transfers
Date of publication
01.08.2011
Number of purchasers
1
Views
927

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