FEATURES OF THE LOCAL TAXATION DEVELOPMENT IN GERMANY DURING THE 19TH CENTURY

Abstract

Aim. Involving domestic and foreign investigations the aim is to analyze the transformation of communal taxation in Germany under the circumstances of crucial changes in the economic life and social-political structure of the society taking place over the 19th century. Methodology. The comparative method in its synchronic and diachronic variations, historical methodology and sociologic approach are implemented. Results. Main factors of tax transformations in the 19th century are studied: military-political events (wars of Napoleon), economic raise of the end of the century which led to the deep demographic changes, cities enlargement, sophistication of administrative tasks in communities and increase of their financial needs. Main attention is paid to the Prussian state due to its leading role in economics and state development. The tendencies and common peculiarities are discovered in the development of communal finances and formation of new types of taxation and payments aimed at elimination of finance deficit with simultaneous reduction of taxation burden. Research implications. Large experience is summarized in organization of local finances in German territories that had practical significance in forming the finance system of German Empire in the first decades of the 20th century. The results of the study fit into the classical course of the history of foreign law and may be of interest to specialists in German and European history and law, for students, graduate students, and teachers.