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Concept of Privatization and Restructuring by the Treuhandanstalt, discourse about Mr. Rohwedder and Mrs. Breuel
Myslivcová, Michaela ; Mlsna, Petr (advisor) ; Pešek, Jiří (referee)
The thesis "Concept of Privatization and Restructuring by the Treuhandanstalt, discourse about Mr. Rohwedder and Mrs. Breuel" deals with the creation of the Eastern German privatization agency (THA). Further, the two major tasks of the institute, privatization and reorganization of the national wealth of the GDR, are being analyzed. After the "Treuhandgesetz" (privatization law) had been enforced, the THA soon started to sell companies out of their portfolio. Other companies needed to be shut down and people started to lose their employment. This course of action was heavily criticized by the political opposition as well as the Eastern German people, who were longing for increased wealth. In consequence, the THA started to shift its focus from privatization to reorganization. The controversy surrounding the THA in the middle of the reunification process of Germany is shown by the assassination of Mr. Rohwedder by the terrorist organization RAF. The net financial outcome after four years of management by the THA is a deficit of 200 billion DM.
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Fiscal Equalization in Germany.
Mynaříková, Romana ; Pešek, Jiří (advisor) ; Mlsna, Petr (referee)
The thesis "Financial Equalization of German Federal States - a Key German Domestic Political Issue of the Turn of the Millennium" describes one of the most important elements of the German financial system, which has been in place since 1950s. It has its constitutional justification in the principle that citizens cannot be treated differently by the government simply because they live in different parts of the federation (article 107 of the German Constitution). The fiscal equalization exists in the form of redistribution of tax revenue (individual and corporate income tax and turnover tax) primarily according to the size of the population in each German state (Bundesland). It takes place vertically between the federation and individual states and simultaneously horizontally among states themselves. The "Länderfinanzausgleich", interstate horizontal fiscal equalization among the Länder, is certainly the main factor of interregional solidarity in Germany. Without central government's intervention, it organizes the horizontal redistribution of fiscal revenues among the Länder, including the five new Länder since 1995. The operating mechanisms are quite complex. Since the amount of money, which the rich states have to pass on to the poorer states, is enormous, the financial equalization became one of...
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