Haiku represents a special and short form of Japanese understood by specialists as the most efficient form of economic speech. The most important strength of haiku is that it expresses so much by so few words. A wide range of poets, from Japanese natives such as Matsuo Bashō to Romanian...

The paper presents the characteristics of the main taxes in Germany, starting both from the German legislation in the matter, as well from recent scientific papers based on this topic. The spotlight is given to the income tax and in that matter, to the salary tax, which shows interesting...