'The Development of the Income Taxation in Germany (the XIXth - the 1st Part of the XX Century)' Financial Law and Management nbpublish.com
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Zorile D.V. The Development of the Income Taxation in Germany (the XIXth - the 1st Part of the XX Century)

Published in journal "Financial Law and Management", 2015-4 in rubric "Tax law of foreign countries", pages 457-465.

Resume: 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.

DOI: 10.7256/2310-0508.2015.4.17055

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