The Role of Immovable Property Taxes in the EU Countries – Taxes on Land, Buildings and Other Structure in Sub‑national Tax Revenues under the Conditions of Tax Decentralization

The Role of Immovable Property Taxes in the EU Countries – Taxes on Land, Buildings and Other Structure in Sub‑national Tax Revenues under the Conditions of Tax Decentralization

The literature concerned in fiscal federalism and fiscal decentralization promotes the sub‑national responsibility for sub‑national resources and spending. In this paper sub‑national tax revenues are compared to total tax revenues expressing the tax decentralization for the sample of EU 28 countries...

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Bibliographic Details
Main Author: Lenka Maličká
Format: Article
Language:English
Published: Mendel University Press 2017-01-01
Series:Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Subjects:
Fiscal federalism
fiscal decentralization
tax decentralization
sub‑national government
local tax
immovable property tax
Online Access:https://acta.mendelu.cz/65/4/1383/

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