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Das Bundesverfassungsgericht hat in der Vergangenheit Urteile zum föderalen Finanzausgleich in Deutschland gefällt …. Eine wichtige Frage war, welche Steuern Teil der Umverteilung im föderalen Finanzausgleich sein sollten. Das Gericht hat … berücksichtigt ist. Der Vergleich zeigt, dass die Spielapparatesteuer in den föderalen Finanzausgleich einbezogen werden sollte, da …
Persistent link: https://www.econbiz.de/10012285245
In diesem Beitrag wird dargelegt, dass von den derzeitigen vier gewichtigen den Kommunen zufließenden Steuern (Grund- und Gewerbesteuer sowie kommunaler Anteil an der Einkommen- und Umsatzsteuer) die Grundsteuer am besten die an eine kommunale Steuer zu stellenden Anforderungskriterien...
Persistent link: https://www.econbiz.de/10010399592
Persistent link: https://www.econbiz.de/10012289215
agricultural spending, but in the Russian agricultural budget the subsidies to individual producers prevail. While the prevalence … of the subsidies in the budget benefits the largest and most successful producers, this was part of the strategy to …
Persistent link: https://www.econbiz.de/10012265566
The distribution of public revenues is one of the fundamental elements in the shaping of the system of public finance in any country. The process is difficult from both the political and economic points of view. Also the objective conditions make the ideal distribution impossible and any...
Persistent link: https://www.econbiz.de/10010351204
Existing literature on revenue allocation in Nigeria shows more concern for merits and demerits of sharing principles and /or formulae. Several alternatives have been proposed and will continue to be developed to address the unending agitations from beneficiaries. Contrary however, this paper...
Persistent link: https://www.econbiz.de/10011477184
This article examines fiscal illusions inpublic finance systems where decentralisation involving the introduction of an independent and autonomous component oflocal government funding brings new problems. It presents a synthesis ofthe findings from a Polish empirical study that set out to...
Persistent link: https://www.econbiz.de/10012664950
Units of local governments in Poland are responsible for running actions in the sphere of physical culture. The growing number of people practicing sports, as well as social and rearing aspects related to sports exert an influence on the activity of sports clubs and social organizations which...
Persistent link: https://www.econbiz.de/10012024194
way is a leading nation pursuing egalitarian public policies. With an aim to smooth out income differences between municipalities and to stabilize individual municipality’s revenue over time, Norway has implemented a scheme called the income equalization system among municipalities. The...
Persistent link: https://www.econbiz.de/10011854788
There is a widespread belief that fiscal decentralization is an effective tool for increasing the efficiency of public expenditures. Decentralization is expected to boost accountability and transparency in the provision of public goods for the well-being of the society. However, countervailing...
Persistent link: https://www.econbiz.de/10011473707