General Finance of Germany. Theory and methodology. Monograph

The monographs investigate the theoretical and methodological foundations of the functioning of public finance in a market economy in the context of the formed scientific theories and financial concepts of state regulation, their development in relation to new realities. Features of the public finance of Germany are disclosed from the standpoint of their constitutional legal structure and trends in the socio-economic development of the country, which largely determine the content characteristic and implementation of the principles of fiscal federalism. The role of modern financial institutions in ensuring the stability and transparency of the financial system has been determined. The approaches to the formation of state revenues, the financial leveling system and areas of government expenses as part of solving the problems of improving the efficiency and quality of public finances were analyzed.
The monograph is intended for undergraduate and graduate students, graduate students, teachers of economic universities, scientific and practical workers