- Tytuł:
- ALLOCATING TAX REVENUE TO SUB-CENTRAL GOVERNMENT LEVELS: LESSONS FROM GERMANY AND POLAND
- Autorzy:
- Hybka, Małgorzata Magdalena
- Powiązania:
- https://bibliotekanauki.pl/articles/517345.pdf
- Data publikacji:
- 2016
- Wydawca:
- Instytut Badań Gospodarczych
- Tematy:
-
apportionment of tax revenue
fiscal federalism
Germany
Polska - Opis:
- Tax sharing arrangements provide considerable financial resources to sub-central government levels. This statement is true both for unitary and federal states although tax revenue sharing mechanisms differ significantly across countries. The basic aim of this article is to compare the mechanisms adopted in Germany and in Poland. It assesses the degree of tax autonomy granted to sub-central government levels in the countries analysed, overviews the principles of apportionment of joint (shared) taxes and presents statistics on tax revenue composition of sub-central government levels.
- Źródło:
-
Equilibrium. Quarterly Journal of Economics and Economic Policy; 2016, 11, 4; 689-709
1689-765X
2353-3293 - Pojawia się w:
- Equilibrium. Quarterly Journal of Economics and Economic Policy
- Dostawca treści:
- Biblioteka Nauki
Artykuł