ALLOCATING TAX REVENUE TO SUB-CENTRAL GOVERNMENT LEVELS: LESSONS FROM GERMANY AND POLAND

• Authors: Hybka Małgorzata Magdalena
• Languages of publication: EN

Abstracts

EN

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.

Keywords

EN

apportionment of tax revenue; fiscal federalism; Germany; Poland

• Publisher: Instytut Badań Gospodarczych
• Journal: Equilibrium. Quarterly Journal of Economics and Economic Policy
• Year: 2016
• Volume: 11
• Issue: 4
• Pages: 689-709

Contributors

author

Hybka Małgorzata Magdalena

Identifiers

DOI

10.12775/EQUIL.2016.031