- Tytuł:
- Local Fiscal Capacity in the New Members of the European Union: Is It Efficient?
- Autorzy:
- Patonov, Nikolay
- Powiązania:
- https://bibliotekanauki.pl/articles/633723.pdf
- Data publikacji:
- 2013
- Wydawca:
- Uniwersytet Marii Curie-Skłodowskiej. Wydawnictwo Uniwersytetu Marii Curie-Skłodowskiej
- Tematy:
-
property taxes
shared taxes
total government expenditure
economic growth
research
new member states, synergy - Opis:
- Purpose – This paper aims to analyze the efficiency of the fiscal capacity of the local governments in the new members of the EU.Design/methodology/approach – The impact of the locally collected taxes on economic growth is analyzed by the means of regression analysis. The GDP growth rate is adopted as a dependent variable in the model and its deviations are explained via tax instruments for building fiscal capacity.Findings – Strong positive effects on economy, when property taxes come in local budgets.Research limitations/implications – There are many factors affecting the economic growth, which are not included in the regression model. The effects of the charges levied by local governments also remain without estimation.Originality/Value - The study fills in the gap of research on the benefits of local fiscal capacity in the countries of interest.
- Źródło:
-
International Journal of Synergy and Research; 2013, 2, 1-2
2083-0025 - Pojawia się w:
- International Journal of Synergy and Research
- Dostawca treści:
- Biblioteka Nauki
Artykuł