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The goal of the paper is to analyse the effects of additional taxation of the banking sector in Germany and Poland in the context of implemented taxation models for this sector. The article includes an identification of types of taxation of the financial sector and an assessment of options for additional taxation of the financial sector from the point of view of the scope of taxation, tax subject, tax base, scale and tax rates, as well as the purpose of funds raised in the form of tax. Assessment of the macroecono...

In the second half of 1918 the Middle East strategy of Germany was entirely connected to Georgia’s foreign policy after signing the agreement at Poti on May 28, 1918. It was already clear that unleashed aspirations (plan of Turan and strong desire of taking over the south Caucasus) of Ottoman Empire were to finish. Undoubtedly, Germany was against the invasion of the south Caucasus by Turkey. That’s why Germany demanded from Turkey to stop the further military expansion in Transcaucasia. They recommended Turkish i...