haku: @indexterm law / yhteensä: 802
viite: 364 / 802
| Tekijä: | Esser, C. |
| Otsikko: | Der neue Laenderfinanzausleich: Undurchaubarkeit als Prinzip = The new compensation system of the financing of the German laender |
| Lehti: | Wirtschaftsdienst
1994 : JUL, VOL. 74:7, p.358-364 |
| Asiasana: | GERMANY FINANCING TAXATION COMPENSATION LAW |
| Kieli: | ger |
| Tiivistelmä: | The German unification made the reform of financing of the German laender indispensable. The new law, which regulates the compensations, will come into force in 1995. The author makes critical remarks about the new regulation. He states that it is intransparent and too complicated. This is important, because the financial compensations of the laender represent the last level of the tax distribution and they determine the distribution the funds laender can use. |
SCIMA