أعرض تسجيلة المادة بشكل مبسط

dc.creator Friedrich, Peter
dc.creator Kaltschuetz, Anita
dc.creator Nam, Chang Woon
dc.date 2004
dc.date.accessioned 2013-10-16T07:01:00Z
dc.date.available 2013-10-16T07:01:00Z
dc.date.issued 2013-10-16
dc.identifier http://hdl.handle.net/10419/18720
dc.identifier ppn:477483666
dc.identifier.uri http://koha.mediu.edu.my:8181/xmlui/handle/10419/18720
dc.description The idea of fiscal decentralisation has become increasingly fashionable world-wide. But every country has unique features of the intergovernmental fiscal system. In general municipal expenditures are rapidly growing in European countries. On the other hand local tax increases are not easily enforceable at present, whereas the local fiscal autonomy is unlikely to be guaranteed as long as municipalities are strongly dependent on down-flow grants. In such a fiscal-stress situation an improvement of local fiscal capacity can be achieved from the increase of fees. Four European countries were chosen to survey the recent development of municipal finance: Britain, Germany, Poland and Switzerland. This paper firstly identifies and highlights the similarities and differences in municipal finance in an international context. Secondly it theoretically examines the possibility of enhancing fiscal autonomy of local governments through determining optimal fee level which leads to an increase of revenues from this revenue item.
dc.language eng
dc.publisher
dc.relation CESifo working papers 1357
dc.rights http://www.econstor.eu/dspace/Nutzungsbedingungen
dc.subject H7
dc.subject H6
dc.subject H8
dc.subject H4
dc.subject H2
dc.subject ddc:330
dc.subject fiscal decentralisation
dc.subject local expenditures and taxes
dc.subject fees
dc.subject shared taxes
dc.subject intergovernmental transfers
dc.subject municipal borrowings
dc.subject Poland
dc.subject Britain
dc.subject Gemeindefinanzen
dc.subject Gemeindesteuer
dc.subject Gebühr
dc.subject Finanzföderalismus
dc.subject Kommunale Selbstverwaltung
dc.subject Polen
dc.subject Grossbritannien
dc.subject Schweiz
dc.subject Deutschland
dc.title Significance and determination of fees for municipal finance
dc.type doc-type:workingPaper


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أعرض تسجيلة المادة بشكل مبسط