TAX SYSTEM AND FISCAL FEDERALISM IN GERMANY
https://doi.org/10.21686/2073-1051-2015-2-181-196
Abstract
The tax system in Germany is characterized with the high tax burden. The dominating part of the consolidated budget revenues is formed by the so-called joint taxes - taxes, the proceeds of which are distributed over the levels of the budget system. Joint taxes play a special role in the system of fiscal federalism in Germany, ensuring not only vertical, but also horizontal alignment. In order to mitigate the consequences of the crisis of 2007, joint taxes have undergone some modifications: changes have been made in terms of personal income taxation, in corporate income tax and VAT. The paper provides statistical analysis of the variations in the tax revenue at all levels of the budget system before and after the distribution of joint taxes. This analysis showed that the system of tax federalism in Germany makes possible to secure relative stability of tax revenues at the local level, shifting risks in the time of crisis over the federal budget and regional budgets.
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Review
For citations:
Bukina I.S. TAX SYSTEM AND FISCAL FEDERALISM IN GERMANY. Federalism. 2015;(2):181-196. (In Russ.) https://doi.org/10.21686/2073-1051-2015-2-181-196
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