Lecture by Professor Sebastian Gechert “The German Tax System: Structure, Revenues and Distribution” within the framework of the international project “Education Bridge Chemnitz-Lviv 4.0”

On March 12, 2025, the Faculty of Financial Management and Business at the Ivan Franko National University of Lviv was privileged to host an insightful open lecture, organized by the Department of Financial Management in collaboration with the Department of International Relations. This significant academic event unfolded within the framework of the international educational project, “Education Bridge Chemnitz-Lviv 4.0,” a collaborative endeavour between the Ivan Franko National University of Lviv and the Technical University of Chemnitz, Germany. The distinguished speaker, Professor Sebastian Gechert, Chairholder of Macroeconomics at the Technical University of Chemnitz, delivered a comprehensive discourse on “The German Tax System: Structure, Revenue and Distribution”.

The lecture provided a valuable platform for bachelor’s students, faculty members, and other attendees to gain an in-depth understanding of the evolution and contemporary dynamics of the German tax system. Professor Gechert meticulously dissected the concept of the total tax burden, elucidating its various components and their implications. Furthermore, he offered a nuanced analysis of the distribution of the tax burden across different income strata within German society and addressed the pressing challenges confronting the tax systems of European Union member states in the current economic landscape.

The interactive question and answer session that followed allowed participants to engage directly with Professor Gechert, who provided detailed and insightful responses to queries regarding the nexus between the total tax burden and the shadow economy, the principles of equity in taxation, and the complexities of tax competition among territorial communities. The lecture was enriched by a compelling presentation incorporating comparative statistical data, enhancing the audience’s comprehension of the subject matter.

This collaborative engagement stands as a testament to the enduring and fruitful partnership between the Ivan Franko National University of Lviv and the Technical University of Chemnitz, a relationship characterized by the open lectures, scholarly seminars, faculty members and student exchange programs in Chemnitz. The support of Professor Gechert and his colleagues from the Technical University of Chemnitz has been instrumental in the Department of Financial Management’s efforts to refine its curricula and modernize its educational courses.

The Department of Financial Management and students of the Faculty of Financial Management and Business express their profound gratitude to Professor Sebastian Gechert for his illuminating lecture, rigorous analysis, and thoughtful responses. They also extend their sincere appreciation to the Technical University of Chemnitz for its steadfast support of the Ivan Franko National University of Lviv.