Unless explicitly defined otherwise, this refers to the regulation of legal relations among the various tax creditors (federal government, states, [cantons,] municipalities) of the same federation. – See financial architecture. – Cf. Deutsche Bundesbank Monthly Report of September 2014, pp. 35 ff. (detailed presentation with reference to Germany; overviews; references).
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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/