This article deals with fundamental and topical problems of taxation policy, viewing the subject from both a German and an international perspective. Traditional income tax regimes in developed countries with their progressive tax rates are still based upon the redistributive philosophy which...

New trends in global economy require greater capacity of the agricultural workforce. In order improve agricultural productivity it is needed to increase the level of human capital of the agrarian population. Human capital is accumulatedknowledge, created in the long term process of human...