Abstract: The subject of the present research is the development of income taxation in Germany duruing the XIXth – the 1st part of the XXth century. The research is focused on the Weimar period as the key period in formation of the German income tax, which later became the central part of the integrated tax system of the German state. While analyzing the legislation and archives, the author features out the main development steps of the income taxation, their main characteristics and role in resolving acute social-economic problems (budget deficit, high level of exchange inflation, pauperization of German population). The diachrone variation of the comparative method is used in combination with the historical method and technical legal method. The author comes to the conclusion that in the presented periods the task of ensuring the taxation effectiveness under circumstances of the budget deficit was resolved by elaborating a new approach to the definition of the income and by inventing a new modification of income tax - wage tax. Vulnerable segments of the population was guaranteed by the institution of non-taxable income. 

Keywords: income tax, income, tax revenues, tax law, taxation, German Empire, system of taxes, financial reform, legislation, fiscal regulation.

References:
Tolstopyatenko G.P. Evropeyskoe nalogovoe pravo. M., 2001.
Tipke/Lang. Steuerrecht. 16. Volligbearbeitete Auflage. Koln, 1998.
Fichte, Damian et al. (2013): Bausteinefüreine Reform des Steuersystems: Das DSi-HandbuchSteuern, DSiSchrift, DeutschesSteuerzahlerinstitut des Bundes der Steuerzahlere. V., No. 1. Version available at: http://hdl.handle.net/10419/88138
Rechner R. Steuerliche Behandlung der Schmiergelder und der uberholten Preise fur Anschaffungen von Wirtschaftsgutern // Die Steuer. J/g 1. Heft 5. 15. Mai 1948. S. 151-155.
Stenographische Berichte der Deutschen Nationalversammlung. 1. Wahlperiode. 143. Sitzung, 28. Februar 1920. 2. Beratung desReichseinkommensteuergesetzes. Berlin // http://www.reichstagsprotokolle.deblatt2
Stenographische Berichte der DeutschenNationalversammlung. 1. Wahlperiode. 142. Sitzung, 27. Februar 1920. 2. Beratung des Reichseinkommensteuergesetzes. Berlin // http://www.reichstagsprotokolle.deblatt2
Tverdokhlebov V.N. Podatnye reformy i finansovaya unitarizatsiya Germanii // Ekonomist. Izbrannoe. 1921-1922 gg. M., 2008.
Hensel A. Steurrecht. Zweitevolligneubearbeitete Auflage. Berlin, 1927.
Goldscheid R.. Staatssozialismus und Staatskapitalismus. Einfinanzsoziologischer Beitragzur Losung des Staatssculden-Problrems. Vierteundfunfte Auflage. Wien-Leipzig. 1917

References (transliteration):
Tolstopyatenko G.P. Evropeyskoe nalogovoe pravo. M., 2001.
Tipke/Lang. Steuerrecht. 16. Volligbearbeitete Auflage. Koln, 1998.
Fichte, Damian et al. (2013): Bausteinefüreine Reform des Steuersystems: Das DSi-HandbuchSteuern, DSiSchrift, DeutschesSteuerzahlerinstitut des Bundes der Steuerzahlere. V., No. 1. Version available at: http://hdl.handle.net/10419/88138
Rechner R. Steuerliche Behandlung der Schmiergelder und der uberholten Preise fur Anschaffungen von Wirtschaftsgutern // Die Steuer. J/g 1. Heft 5. 15. Mai 1948. S. 151-155.
Stenographische Berichte der Deutschen Nationalversammlung. 1. Wahlperiode. 143. Sitzung, 28. Februar 1920. 2. Beratung desReichseinkommensteuergesetzes. Berlin // http://www.reichstagsprotokolle.deblatt2
Stenographische Berichte der DeutschenNationalversammlung. 1. Wahlperiode. 142. Sitzung, 27. Februar 1920. 2. Beratung des Reichseinkommensteuergesetzes. Berlin // http://www.reichstagsprotokolle.deblatt2
Tverdokhlebov V.N. Podatnye reformy i finansovaya unitarizatsiya Germanii // Ekonomist. Izbrannoe. 1921-1922 gg. M., 2008.
Hensel A. Steurrecht. Zweitevolligneubearbeitete Auflage. Berlin, 1927.
Goldscheid R.. Staatssozialismus und Staatskapitalismus. Einfinanzsoziologischer Beitragzur Losung des Staatssculden-Problrems. Vierteundfunfte Auflage. Wien-Leipzig. 1917

Abstract: The author proves that the global crisis, on the one hand, hit government revenues of the EU and, on the other hand, pushed the business to work towards minimization of tax, which increased critics of offshore zones. The author describes examples and motives of supporters and opponents of offshore zones. The measures of the EU to strengthen control over countries with offshore jurisdiction are provided. The author also predicts trends in the development of tax policy of the European Union as a result of undertaken measures and innovations. In her research Idrisova has used general scientific and private-scientific researh methods (analysis, synthesis, deduction, analogy, generalization, dialectical, formal-logical, formal and legal methods). The author concludes that along with the international pressure, there is a significant tightening of national policy conducted by anti-offshore countries. The author describes the two main objectives of such policy, the desire of member states to reduce the use of schemes to minimize taxation using offshore financial schemes; and expansion of international cooperation in obtaining financial information, including the real beneficiaries of offshore companies.

Keywords: jurisdiction, anti-offshore policies, offshore zone, taxes, tax policy, Euro Union, financial system, offshore business, offshore, offshore geopolitics.

References:
http://communitarian.ru/publikacii/finansy/globalnyy_pogrom_offshorov_chast_2_koshki-myshki_velikobritaniya__germaniya_%85_kitay_15042013/ ot 18.03.3015 g.
Global'nyy pogrom offshorov (Chast' 2). «Koshki-myshki»: Velikobritaniya + Germaniya =… Kitay? URL: http://communitarian.ru/publikacii/finansy/globalnyy_pogrom_offshorov_chast_2_koshki-myshki_velikobritaniya__germaniya_%85_kitay_15042013/ ot 18.03.3015 g.
Ivanov Andrey. Prozrachnaya zapadnya offshorov. Zapad perekraivaet mirovuyu finansovuyu sistemu v svoyu pol'zu. Svobodnaya pressa. URL:http://svpressa.ru/economy/article/82277/ ot 14.02.2014 g.
Istoriya i prichiny razvitiya offshornykh yurisdiktsiy. URL.: http://www.citizenship.ru/index.php?art=157&no=6 ot 22.03.2015g.
Offshornye i neoffshornye yurisdiktsii Evropy, Ameriki, Azii, Afriki i Okeanii. M.: NPK Vesta, 2010 g.
Offshornyy biznes v Rossii. URL: http://www.offshore-mp.ru/library/275.html ot 18.03.2015 g.
Piratskaya offshornaya geopolitika neokolonializma. URL: http://www.dergachev.ru/geop_events/offshore_geopolitics/#.VQeOI47v1UU ot 25.02.2013 g.
Protivostoyanie Berlina i Londona reshit sud'bu ofshornykh zon. URL: http://www.kursiv.kz/news/details/finansy/Protivostoyanie-Berlina-i-Londona-reshit-sudbu-ofshornyh/ ot 10.04.2013 g.

References (transliteration):
http://communitarian.ru/publikacii/finansy/globalnyy_pogrom_offshorov_chast_2_koshki-myshki_velikobritaniya__germaniya_%85_kitay_15042013/ ot 18.03.3015 g.
Global'nyy pogrom offshorov (Chast' 2). «Koshki-myshki»: Velikobritaniya + Germaniya =… Kitay? URL: http://communitarian.ru/publikacii/finansy/globalnyy_pogrom_offshorov_chast_2_koshki-myshki_velikobritaniya__germaniya_%85_kitay_15042013/ ot 18.03.3015 g.
Ivanov Andrey. Prozrachnaya zapadnya offshorov. Zapad perekraivaet mirovuyu finansovuyu sistemu v svoyu pol'zu. Svobodnaya pressa. URL:http://svpressa.ru/economy/article/82277/ ot 14.02.2014 g.
Istoriya i prichiny razvitiya offshornykh yurisdiktsiy. URL.: http://www.citizenship.ru/index.php?art=157&no=6 ot 22.03.2015g.
Offshornye i neoffshornye yurisdiktsii Evropy, Ameriki, Azii, Afriki i Okeanii. M.: NPK Vesta, 2010 g.
Offshornyy biznes v Rossii. URL: http://www.offshore-mp.ru/library/275.html ot 18.03.2015 g.
Piratskaya offshornaya geopolitika neokolonializma. URL: http://www.dergachev.ru/geop_events/offshore_geopolitics/#.VQeOI47v1UU ot 25.02.2013 g.
Protivostoyanie Berlina i Londona reshit sud'bu ofshornykh zon. URL: http://www.kursiv.kz/news/details/finansy/Protivostoyanie-Berlina-i-Londona-reshit-sudbu-ofshornyh/ ot 10.04.2013 g.

Abstract: The research subject of this article is the anti-crisis measures proposed at the G20 summit to combat offshore zones and their negative impact on the stability of the global economy. The author of the article has shared his opinion regarding the fundamental decisions on reforming the global tax policy and analyzed regulations that were designed to make international business more transparent and to limit the outflow of national capital as well as international experience in combating offshore including the experience of Russia, the United States and the European Union. In her research the author has applied general research methods (comparison, analysis, synthesis, abstraction and generalization) and specific research methods (formal dogmatic method, comparative law method, etc.). It is concluded that the global economic and financial crisis, which revealed and exacerbated a number of problems of the modern financial system, has attracted special attention to the phenomenon of the offshore. The main emphasis of the international anti-offshore policy is made on the transparency of the offshore jurisdictions from the point of view of availability of information to detect violations of national laws.

Keywords: national legislation, offshore, anti-offshore policies, offshore zone, taxes, tax policy, European Union, United States, tax haven, financial system

References:
Istoriya i prichiny razvitiya offshornykh yurisdiktsiy. URL.: http://www.citizenship.ru/index.php?art=157&no=6 ot 22.03.2015g.
Offshory – sekretnaya sverkhderzhava. URL: http://voprosik.net/ofshory-sekretnaya-sverxderzhava/ ot 26.04.2013 g
Offshornye i neoffshornye yurisdiktsii Evropy, Ameriki, Azii, Afriki i Okeanii. M.: NPK Vesta, 2010 g. 56 str.
Kabir L.S. Organizatsiya offshornogo biznesa. M.: Finansy i statistika, 2011. 296 s.
Ivanov Andrey. Prozrachnaya zapadnya offshorov. Zapad perekraivaet mirovuyu finansovuyu sistemu v svoyu pol'zu. Svobodnaya pressa. URL:http://svpressa.ru/economy/article/82277/ ot 14.02.2014 g.
Deoffshorizatsiya rossiyskoy ekonomiki. Puti i mery. URL: http://sysanalys.ru/publikacii/deofshorizacia/110.html ot 19.04.2013 g.
Demin Vyacheslav. Nalogovye gavani meleyut. URL: http://financialinvestments.ru/3analytics/offshore_demin.pdf noyabr' 2009 g.
G20 utverdila plan po bor'be s offshorami. http://expert.ru/2014/09/22/g20-utverdila-plan-po-borbe-s-offshorami/ «Expert Online» ot 22.09.2014 g.
Strany G20 namereny unichtozhit' offshory. URL: http://dosye.info ot 20.09.2013 g.
Kheyfets B. Antiofshornoe nastuplenie mirovogo soobshchestva i rossiyskaya politika. «Finansy» № 2, 2010.

References (transliteration):
Istoriya i prichiny razvitiya offshornykh yurisdiktsiy. URL.: http://www.citizenship.ru/index.php?art=157&no=6 ot 22.03.2015g.
Offshory – sekretnaya sverkhderzhava. URL: http://voprosik.net/ofshory-sekretnaya-sverxderzhava/ ot 26.04.2013 g
Offshornye i neoffshornye yurisdiktsii Evropy, Ameriki, Azii, Afriki i Okeanii. M.: NPK Vesta, 2010 g. 56 str.
Kabir L.S. Organizatsiya offshornogo biznesa. M.: Finansy i statistika, 2011. 296 s.
Ivanov Andrey. Prozrachnaya zapadnya offshorov. Zapad perekraivaet mirovuyu finansovuyu sistemu v svoyu pol'zu. Svobodnaya pressa. URL:http://svpressa.ru/economy/article/82277/ ot 14.02.2014 g.
Deoffshorizatsiya rossiyskoy ekonomiki. Puti i mery. URL: http://sysanalys.ru/publikacii/deofshorizacia/110.html ot 19.04.2013 g.
Demin Vyacheslav. Nalogovye gavani meleyut. URL: http://financialinvestments.ru/3analytics/offshore_demin.pdf noyabr' 2009 g.
G20 utverdila plan po bor'be s offshorami. http://expert.ru/2014/09/22/g20-utverdila-plan-po-borbe-s-offshorami/ «Expert Online» ot 22.09.2014 g.
Strany G20 namereny unichtozhit' offshory. URL: http://dosye.info ot 20.09.2013 g.
Kheyfets B. Antiofshornoe nastuplenie mirovogo soobshchestva i rossiyskaya politika. «Finansy» № 2, 2010.

Abstract: The study analyzes the experience accumulated during the active state regulation of the economy and increased government involvement in economic activities in the Weimar Republic in Germany (1919 - 1933 gg.), in particular legal regulation of reich taxes and other budget revenues. Special attention is paid to the relationship between financial powers of the various branches of government (executive and legislative), various bodies of executive power as well as various levels of governance in the federal structure of the German Empire. The study applies formal dogmatic method in combination with the use of neighbouring legal sciences: constitutional and financial law. It is concluded that in the early 20th century the taxes in Germany as the main form of budget revenues were governed by the constitutional and tax law. The legislator attempted to make the Constitution "flexible" and to this aim added financial rulemaking in management of various government payments.
 

Keywords: economy, fiscal powers, Weimar Republic, legal regulation, allocation of authorities, finance department, special payments, reich taxes, government regulation, taxation

References:
Kirchhof R. Finanzverwaltungund Grundgesetz // Perspektivender Finanzverwaltung. Ananlysenund Prognosenim Spiegelvon Wissenschaftund Praxis. H. Vogelgesang (Hrsg.). Koln, 1992. S. 7.
Nalogi i nalogooblozhenie / Pod red. M.V. Romanovskogo, O.V. Vrublevskoy. SPb., 2000. C. 19.
Kirchhof R. Finanzverwaltungund Grundgesetz // Perspektivender Finanzverwaltung. Ananlysenund Prognosenim Spiegelvon Wissenschaftund Praxis. H. Vogelgesang (Hrsg.). Koln, 1992. S. 7.
Kirchhof R. Finanzverwaltungund Grundgesetz // Perspektivender Finanzverwaltung. Ananlysenund Prognosenim Spiegelvon Wissenschaftund Praxis. H. Vogelgesang (Hrsg.). Koln, 1992. S. 8.
Handbuch des Staatsrechts. Isensee/Kirchhof (Hrsg.). Band IY “Finanzverfassung – Bundesstaatliche Ordnung“. Heidelberg, 1990. S. 202.
Kirchhof R. Finanzverwaltungund Grundgesetz // Perspektivender Finanzverwaltung. Ananlysenund Prognosenim Spiegelvon Wissenschaftund Praxis. H. Vogelgesang (Hrsg.). Koln, 1992. S. 8.
Imykshenova E.A. Nalogovyy platezh kak istochnik dokhodov byudzheta // Gosudarstvo i pravo. 2009. № 5. S. 64-69.
Imykshenova E.A. Nalogovyy platezh kak istochnik dokhodov byudzheta // Gosudarstvo i pravo. 2009. № 5. S. 65.

References (transliteration):
Kirchhof R. Finanzverwaltungund Grundgesetz // Perspektivender Finanzverwaltung. Ananlysenund Prognosenim Spiegelvon Wissenschaftund Praxis. H. Vogelgesang (Hrsg.). Koln, 1992. S. 7.
Nalogi i nalogooblozhenie / Pod red. M.V. Romanovskogo, O.V. Vrublevskoy. SPb., 2000. C. 19.
Kirchhof R. Finanzverwaltungund Grundgesetz // Perspektivender Finanzverwaltung. Ananlysenund Prognosenim Spiegelvon Wissenschaftund Praxis. H. Vogelgesang (Hrsg.). Koln, 1992. S. 7.
Kirchhof R. Finanzverwaltungund Grundgesetz // Perspektivender Finanzverwaltung. Ananlysenund Prognosenim Spiegelvon Wissenschaftund Praxis. H. Vogelgesang (Hrsg.). Koln, 1992. S. 8.
Handbuch des Staatsrechts. Isensee/Kirchhof (Hrsg.). Band IY “Finanzverfassung – Bundesstaatliche Ordnung“. Heidelberg, 1990. S. 202.
Kirchhof R. Finanzverwaltungund Grundgesetz // Perspektivender Finanzverwaltung. Ananlysenund Prognosenim Spiegelvon Wissenschaftund Praxis. H. Vogelgesang (Hrsg.). Koln, 1992. S. 8.
Imykshenova E.A. Nalogovyy platezh kak istochnik dokhodov byudzheta // Gosudarstvo i pravo. 2009. № 5. S. 64-69.
Imykshenova E.A. Nalogovyy platezh kak istochnik dokhodov byudzheta // Gosudarstvo i pravo. 2009. № 5. S. 65.