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良好的财税关系是国家机器正常运转的基础,而合理分权和保持权力间的相互制衡是法治国家财税关系的首要特征。文章旨在分析联邦德国如何在财税关系中运用立法权、行政权和司法权的分立,实现各项权力在联邦政府内部的横向制衡和联邦、州与地方三级政府之间的纵向制衡。德国联邦政府通过一套完整的转移支付与财政平衡制度对财政收入进行再分配,保证了各地公共服务水平基本一致,实现了区域间社会经济协调发展和稳定的宏观经济调控。
Good fiscal and taxation relations are the basis for the normal operation of the state machinery. The rational separation of powers and the checks and balances of power are the primary characteristics of the fiscal relations between countries under the rule of law. The article aims to analyze how the Federal Republic of Germany applies the legislative power, the separation of executive power and judicial power in tax-tax relations, and achieves the horizontal checks and balances of power within the federal government and the vertical checks and balances among the federal, state and local governments. The German federal government redistributes fiscal revenue through a complete system of transfer payments and fiscal balances, ensuring that the levels of public service across the country are basically in line with each other and achieving coordinated socio-economic development and stable macroeconomic regulation and control across regions.