Tax assignment and tax administration in the German model of co-operative federalism:
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | German English |
| Veröffentlicht: |
Frankfurt/Main
Johann-Wolfgang-Goethe-Univ., Fachbereich Wirtschaftswiss.
1996
|
| Schriftenreihe: | Frankfurter volkswirtschaftliche Diskussionsbeiträge
70 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 28 Bl. graph. Darst. |
Internformat
MARC
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| 245 | 1 | 0 | |a Tax assignment and tax administration in the German model of co-operative federalism |c by P. Bernd Spahn ; Wolfgang Föttinger ; Imke Steinmetz |
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Datensatz im Suchindex
| _version_ | 1808227696525705216 |
|---|---|
| adam_text |
TABLE
OF
CONTENTS
1.
INTRODUCTION
.
1
2.
HISTORICAL
DEVELOPMENTS
OF
GERMAN
FEDERALISM
.
1
3.
GENERAL
CHARACTERISTICS
OF
GERMAN
FEDERALISM
.
3
3.1
THE
FINANCIAL
CONSTITUTION
.
4
3.2
THE
ROLE
OF
THE
BUNDESRAT
(STATE
HOUSE)
.
6
3.3
CO-OPERATIVE
FEDERALISM
.
7
4.
THE
APPORTIONMENT
OF
TAX
REVENUE
BETWEEN
THE
FEDERATION
AND
THE
STATES
.
9
4.1
TAX
ASSIGNMENT
AND
REVENUE
SHARING
.
9
4.2
THE
APPORTIONMENT
OF
REVENUE
AMONGST
STATES
.
11
4.3
GERMAN
UNITY
AND
ITS
CONSEQUENCES
FOR
FISCAL
FEDERAL
RELATIONS
.
14
4.4
LIMITATIONS
OF
DEFICIT
FINANCING
.
16
5.
TAX
ADMINISTRATION
.
19
5.1
THE
ORGANISATION
OF
FISCAL
ADMINISTRATION
.
19
5.2
CO-ORDINATION
BODIES
WITHIN
THE
FISCAL
ADMINISTRATION
.
21
5.3
THE
PERSONNEI
IN
TAX
ADMINISTRATION
AND
ITS
TRAINING
.
22
5.4
DATA
COLLECTION
AND
DATA
PROCESSING
IN
GERMAN
TAX
ADMINISTRATION
.
23
6.
SUMMARY
AND
CRITICAL
REMARKS
.25 |
| any_adam_object | 1 |
| author | Spahn, Paul Bernd 1939- Föttinger, Wolfgang 1964- Steinmetz, Imke |
| author_GND | (DE-588)172380677 (DE-588)120361167 |
| author_facet | Spahn, Paul Bernd 1939- Föttinger, Wolfgang 1964- Steinmetz, Imke |
| author_role | aut aut aut |
| author_sort | Spahn, Paul Bernd 1939- |
| author_variant | p b s pb pbs w f wf i s is |
| building | Verbundindex |
| bvnumber | BV011274342 |
| ctrlnum | (OCoLC)75910024 (DE-599)BVBBV011274342 |
| format | Book |
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| geographic | Deutschland (DE-588)4011882-4 gnd |
| geographic_facet | Deutschland |
| id | DE-604.BV011274342 |
| illustrated | Illustrated |
| indexdate | 2024-08-24T00:45:10Z |
| institution | BVB |
| language | German English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-007570727 |
| oclc_num | 75910024 |
| open_access_boolean | |
| owner | DE-12 |
| owner_facet | DE-12 |
| physical | 28 Bl. graph. Darst. |
| publishDate | 1996 |
| publishDateSearch | 1996 |
| publishDateSort | 1996 |
| publisher | Johann-Wolfgang-Goethe-Univ., Fachbereich Wirtschaftswiss. |
| record_format | marc |
| series | Frankfurter volkswirtschaftliche Diskussionsbeiträge |
| series2 | Frankfurter volkswirtschaftliche Diskussionsbeiträge |
| spelling | Spahn, Paul Bernd 1939- Verfasser (DE-588)172380677 aut Tax assignment and tax administration in the German model of co-operative federalism by P. Bernd Spahn ; Wolfgang Föttinger ; Imke Steinmetz Frankfurt/Main Johann-Wolfgang-Goethe-Univ., Fachbereich Wirtschaftswiss. 1996 28 Bl. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Frankfurter volkswirtschaftliche Diskussionsbeiträge 70 Föderalismus (DE-588)4017754-3 gnd rswk-swf Steuerverwaltung (DE-588)4183231-0 gnd rswk-swf Steuerverteilung (DE-588)4183229-2 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf Deutschland (DE-588)4011882-4 g Steuerverwaltung (DE-588)4183231-0 s Föderalismus (DE-588)4017754-3 s DE-604 Steuerverteilung (DE-588)4183229-2 s Föttinger, Wolfgang 1964- Verfasser (DE-588)120361167 aut Steinmetz, Imke Verfasser aut Frankfurter volkswirtschaftliche Diskussionsbeiträge 70 (DE-604)BV004060045 70 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007570727&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Spahn, Paul Bernd 1939- Föttinger, Wolfgang 1964- Steinmetz, Imke Tax assignment and tax administration in the German model of co-operative federalism Frankfurter volkswirtschaftliche Diskussionsbeiträge Föderalismus (DE-588)4017754-3 gnd Steuerverwaltung (DE-588)4183231-0 gnd Steuerverteilung (DE-588)4183229-2 gnd |
| subject_GND | (DE-588)4017754-3 (DE-588)4183231-0 (DE-588)4183229-2 (DE-588)4011882-4 |
| title | Tax assignment and tax administration in the German model of co-operative federalism |
| title_auth | Tax assignment and tax administration in the German model of co-operative federalism |
| title_exact_search | Tax assignment and tax administration in the German model of co-operative federalism |
| title_full | Tax assignment and tax administration in the German model of co-operative federalism by P. Bernd Spahn ; Wolfgang Föttinger ; Imke Steinmetz |
| title_fullStr | Tax assignment and tax administration in the German model of co-operative federalism by P. Bernd Spahn ; Wolfgang Föttinger ; Imke Steinmetz |
| title_full_unstemmed | Tax assignment and tax administration in the German model of co-operative federalism by P. Bernd Spahn ; Wolfgang Föttinger ; Imke Steinmetz |
| title_short | Tax assignment and tax administration in the German model of co-operative federalism |
| title_sort | tax assignment and tax administration in the german model of co operative federalism |
| topic | Föderalismus (DE-588)4017754-3 gnd Steuerverwaltung (DE-588)4183231-0 gnd Steuerverteilung (DE-588)4183229-2 gnd |
| topic_facet | Föderalismus Steuerverwaltung Steuerverteilung Deutschland |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007570727&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV004060045 |
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