Federalny system wyrównania finansowego w okresie stabilizacji finansów publicznych w Niemczech

Federal system of public finance is extremely complicated. Financial inequalities which are found are eliminated by the national and federal systems of financial equalization. The article attempts to approximate and characterize German federal system of financial compensation for the period 2005-2012. The article presents the legal basis for this compensation and method of tax distribution, it determines the amount of compensation and supplementary allowances and shows how financial compensation for the period 2005-2012 was conducted.