Evolution of Public Finance in Selected Countries

Richard Bartes

Evolution of Public Finance in Selected Countries

Publication date: 30.09.2021

Financial Law Review, 2021, Issue 23 (3)/ 2021, pp. 163-184

https://doi.org/10.4467/22996834FLR.21.027.14447

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Evolution of Public Finance in Selected Countries

Abstract

This contribution deals with the evolution of public finance in two selected European countries. France and Germany were selected as countries to compare their evolution of public finance. The reason why the two countries were chosen is their general proximity to each other in many respects. From a professional point of view, i.e. from the point of view of the discipline of public finance, however, these are countries with different concepts of public finance disciplines. The contribution presents the historical background, context and consequences of this evolution. The relevant public finance evolution is divided into several historical stages in each country. The contribution focuses on each stage separately and points out solutions and effect of each stage. The main aim of the contribution is to confirm or disprove the hypothesis that the evolution of the public finance discipline was different in each of the selected countries. The scientific methods used in the article are analysis and synthesis, description and comparative methods.

Keywords

evolution, France, public finance

References

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Information

Information: Financial Law Review, 2021, Issue 23 (3)/ 2021, pp. 163-184

DOI: https://doi.org/10.4467/22996834FLR.21.027.14447

Article type: Original scientific article

Authors

Richard Bartes

https://orcid.org/0000-0001-5176-2978

Technical University of Ostrava

Published at: 30.09.2021

Article status: Open

Licence: CC BY-NC-ND 3.0 Unported

Percentage share of authors:

Richard Bartes (Author) - 100%

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JEL Classification System:

Tax Law (K34)

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Publication languages:

English

View count: 2050

Number of downloads: 1282

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