Search results
To answer these questions let us start with a definition how the notion of local taxes is understood in this paper. First of all, local taxes are a part of own revenues of local governments. The definition of own revenues includes at least three elements: • They are revenues allocated to local governments unconditionally, in full and for an
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.
A tax is a mandatory financial charge or levy imposed on a taxpayer (an individual or legal entity) by a governmental organization to support government spending and public expenditures collectively or to regulate and reduce negative externalities. [1] Tax compliance refers to policy actions and individual behavior aimed at ensuring that ...
7 mar 2017 · This paper surveys the theoretical and empirical research on the relationship between local taxation, land use regulation and land use patterns. The findings can be summarized as follows: 1) In more fiscally decentralized settings, sub-national land use regulation and fiscal policies encourage urban sprawl.
21 kwi 2021 · 1 Introduction. As local governments deliver a substantial share of public services in all European countries, the question of funding is essential. In general, local governments can build on grants, fees and taxes. All of them have pros and cons, and even the funding structure itself comes with consequences.
The history of taxation, why it was used, and how it influenced previous societies can help us to understand the potential benefits and consequences to current and proposed taxes. This history can also help policymakers draft better legislation based on outcomes and patterns from the past.
measure and assess the degree of tax autonomy of local governments in selected EU member by means of states a set of indicators for the last 10 years (20072016) and to determine one of the effects of fiscal decentralization - – local self-government’s tax autonomy. We will analyse which countries have less centralised collection of tax
