Zorile D.V. Regulation in Taxation: the Relationship between Constitutional and Financial Rulemaking (experience of the Weimar Republic)

Abstract: The study analyzes the experience accumulated during the active state regulation of the economy and increased government involvement in economic activities in the Weimar Republic in Germany (1919 - 1933 gg.), in particular legal regulation of reich taxes and other budget revenues. Special attention is paid to the relationship between financial powers of the various branches of government (executive and legislative), various bodies of executive power as well as various levels of governance in the federal structure of the German Empire. The study applies formal dogmatic method in combination with the use of neighbouring legal sciences: constitutional and financial law. It is concluded that in the early 20th century the taxes in Germany as the main form of budget revenues were governed by the constitutional and tax law. The legislator attempted to make the Constitution "flexible" and to this aim added financial rulemaking in management of various government payments.  

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