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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
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. This policy brief provides a systematic overview of taxes on local economic activity across EU member states and assess their resulting capability
Local taxes in the system of sub-government financing – the experience of OECD states Słowa kluczowe: podatki lokalne, samodzielność finansowa samorządu terytorialnego Key words: local taxes, financial autonomy of sub-government
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.
2 sie 2016 · From interviews conducted with local politicians in 36 Polish municipalities, we know that tax rates in neighbouring municipalities are an important topic of debate related to voting on tax...
1 sty 2012 · This paper applies the ideas of Brennan and Buchanan (1977, 1978, 1980) to local property taxes. When local governments maximize their revenues, property taxes provide incentives for adequate...
Local taxes enhance the autonomy of local governments and their accountability. The joint effect is to enable citizens to influence the quantity and the mix of services provided by local governments and the mix of taxes needed to finance them.
