The volume concentrates on «fiscal equalization» in theory, in Poland and in Germany. It starts with an overview on the normative concept of fiscal federalism, emphasizes special problems of fiscal equalization in transition countries, and describes in detail the legal framework and the financial flows of Poland’s fiscal equalization system. After a short overview on the «Länder» and the municipal fiscal equalization system in Germany, reforms proposals for the Polish fiscal equalization system are developed.weiterlesen