Władztwo podatkowe jednostek samorządu terytorialnego państw UE w obszarze podatków dochodowych
نویسندگان
چکیده
Purpose – The aim of the article is to assess level fiscal sovereignty sub-central government units in EU countries area inome taxes (Personal Income Tax and Corporate Tax). analysis covered 22 that are OECD members states as well United Kingdom. Research method descriptive has been applied article. Fiscal efficiency income budgets local regional analysed on basis quantitive methods. information used comes from two electronic databases Revenue Statistis 2022 Taxes Europe Database v3 European Commission. Results role a source state revenues significant most countries. often transferred sub-government without sovereignty. In majority studied countries, it takes form tax sharing. This means empowerment or authorities restricted. Originality/value/ implications/recommendations study based rich material, which covers not only data concerning efficiency, but also structures.
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ژورنال
عنوان ژورنال: Optimum
سال: 2022
ISSN: ['1506-7637']
DOI: https://doi.org/10.15290/oes.2022.03.109.11