Samorządowe dochody podatkowe w wybranych państwach Unii Europejskiej

• Authors: Monika Korolewska

Title variants

EN

Local government revenues in selected EU member states

Abstracts

EN

The article looks at the issue of local taxation in 22 selected European countries, members of OECD, as well as the European Union member states. The author analyses the importance of local taxes for regional and local governments measured by the share of tax revenues received by these governments as a percentage of GDP and percentage of total tax revenues. She also presents the structure of local tax revenues. The study is based on the OECD revenue and taxes in Europe database.

Keywords

EN

European Union; local taxes; tax revenues; own revenue

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Studia BAS
• Year: 2021
• Issue: 1(65)
• Pages: 251-282

Dates

published

2021

Contributors

author

Monika Korolewska

• Kancelaria Sejmu. Biuro Analiz Sejmowych

• https://orcid.org/0000000268022367

References

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Identifiers

DOI

10.31268/StudiaBAS.2021.13

Biblioteka Nauki

2196954