Financial Equalization Under the Law of the Federal Republic of Germany

The work is devoted to the study of the institution of financial equalization in the Federal Republic of Germany. The author considers the evolution of the development of the financial equalization system, the legal basis, the stages of functioning. German financial equalization is a dynamically developing institution, emerging under the influence of the basic principles of constitutional law in Germany. It occupies a central place in German budget law, since it ensures the implementation of the provisions of the German Constitution. Financial equalization performs an important state function - providing citizens with the opportunity to claim an equal level of public services, regardless of their place of residence in the state. The first part of the work is devoted to a theoretical study of financial equalization and budget federalism; the correlation of these concepts is substantiated. This allows a comprehensive approach to the study of German financial alignment. One of the goals of the work is to develop theoretical principles regarding financial equalization in general, regardless of the particular state. For this purpose, the concept of “budget federalism” is analyzed, numerous scientific concepts on this issue are presented, and various models for organizing intergovernmental relations are considered. Particular attention in this aspect is given to models in Austria and Switzerland. Turning to the study directly of the equalization system in Germany, the author considers not only the legal basis for the functioning of the system, but also the practice of the Constitutional Court of Germany on this issue. An analysis of current legislation allows us to conduct a full-fledged study and draw comprehensive conclusions regarding the financial equalization system in Germany, as well as develop copyright concepts within the framework of the topic.