Search results
INTRODUCTION. Municipalities (the terms ‘municipality’ and ‘local’ refer to municipalities and cities in this policy brief) across the EU Member States use a very large variety of taxes to generate revenue and finance local spending to support local economic activity and improve lives.
16 cze 2024 · A local tax is an assessment by a state, county, or municipality to fund public services ranging from schools and highways to garbage collection and sewer maintenance....
Local taxation refers to the system of taxes imposed by local governments on individuals and businesses within their jurisdiction to generate revenue for local services and infrastructure.
Local taxes are in principle the main source of revenue for local governments, with the choice about tax rates to fund local services being the key annual decision made by local elected representatives. There are many types of local tax (see below), of which property tax is the most common internationally.
20 gru 2023 · Tax Policy Government Poland Tax Rates Local Taxes. Purpose of the study: This study aims to explore how tax rates in surrounding municipalities affect tax decisions in 36 Polish municipalities. It also seeks to understand how local revenues and GDP impact the role of local taxes in funding local governments.
Local income taxes are taxes levied by local governments, such as cities or counties, on the income earned by individuals and businesses within their jurisdiction. These taxes are in addition to federal and state income taxes and contribute to the funding of local public services and infrastructure.
al government raise the question of the degree of their dependence on the central government. This is why we find important to measure and assess the degree of tax autonomy of local governments in selected EU member states by means of a set of indicators for the last 10 years (2007-2016) and to deter.
