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Uprawnienia organów samorządu terytorialnego w sferze podatków w Republice Litewskiej

100%
Sudavičius B.
Roczniki Naukowe Wyższej Szkoły Bankowej w Toruniu
|
2012
|
issue 11
79-89
EN
Local administrative units are guaranteed the right to self-government by Ar-ticle 119 of the Constitution of the Republic of Lithuania. In order to implement this constitutional right, self-government institutions (local authorities) must obtain certain powers in managing public finance that they administer. The article deals with the question of competence enjoyed by local self-government institu-tions in the field of tax regulation
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