Historia federalizmu fiskalnego w Niemczech od kongresu wiedeńskiego w 1815 r. do zjednoczenia Niemiec w 1990 r.
History of Fiscal Federalism in Germany from the Congress of Vienna in 1815 to the Reunification of Germany in 1990
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In federal systems, the accumulation, division, distribution, and administration of public finances can be covered by a collective notion of fiscal federalism. These financial relations are particularly interesting not only because by enabling funding of public tasks they are in fact a pillar of the state, but also because they are a kind of litmus test for changing social, economic, and political conditions. What is more, they perfectly reflect the model of federalism adopted in a country. Based on this, the author conducts an analysis of the development of financial relations in Germany and of its causes. She shows the „maturing” process of the German federation and adjusting its federal financial system to the new needs and goals of the state. A starting point for reflections is the establishment of a confederation of German states — German Confederacy at the Congress of Vienna in 1815. This article examines the most formative stages of federal fiscal relations starting from the strong federalism of the Second Reich and large dependence of central authority through the financial centralization of the Weimar Republic and complete liquidation of the federation during the Third Reich and continuing to the model of cooperative fiscal federalism introduced after World War II until the reunification of Germany in 1990.
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