Competition, competitiveness and municipal fiscal attractiveness. Proposal of an index for measuring the tax attractiveness of portuguese municipalities (IMAF)

The powers of modelling the tax burden in each municipality put issue municipal competitiveness on agenda. competition was first raised at level sovereign states among themselves. Considering that municipalities may decide, relation to their own taxes and other levies, grant benefits and, general, reduce burden, this means policy has become a general instrument local authorities. In context, supported by an international dogma favourable increasing attribution administrative financial autonomy authorities, competence Portuguese been significantly extended, trend is for it continue deepening. This study aims analyse direct effects options municipalities, state attractiveness, when comes attracting people, resources goods, short, productive investment.