Citu valstu pieredze pašvaldību nodokļu un nodevu ieviešanā, dažādas pašvaldību finanšu izlīdzināšanas shēmas ir interesantas, ja vēlamies novērtēt savu, Latvijā īsojamo politiku. Pievienotais pētījums "Limitations of local taxation, financial equalisation and methods for calculating general grants" ir Eiropas Padomes ieguldījums šā jautājuma risuināšanā 90-o gadu vidū.
Report by the Steering Committee on Local and Regional Democracy (CDLR)
prepared with the collaboration of Mr Jørgen Lotz, Local and regional authorities in Europe, No. 65

Limitations of Local Taxation

 

Saturs:

INTRODUCTION....................................................................................................................... 5
I. LOCAL GOVERNMENT RESOURCES AND FINANCIAL AUTONOMY.................... 7
II. LIMITATIONS ON THE DEGREE OF OWN FISCAL
RESOURCES FOR LOCAL GOVERNMENT...............................................................15
III. STATE GRANTS TO LOCAL GOVERNMENT BUDGETS
AND THEIR FUNCTION ..............................................................................................27
IV. FINANCIAL EQUALISATION.....................................................................................43
CONCLUSIONS........................................................................................................................55
APPENDIX I Grants system for municipalities in Belgium ...............................................61
APPENDIX II The system of transfers to municipalities in the Czech Republic .....................69
APPENDIX III State grants and equalisation system for
municipalities and county authorities in Denmark........................................73
APPENDIX IV State grants system for municipalities in France ..........................................79
APPENDIX V The system of transfers to local authorities in Germany (Bavaria)..................85
APPENDIX VI State grants and equalisation system for municipalities in Italy ......................89
APPENDIX VII State grants system for municipalities in the Netherlands ..............................93
APPENDIX VIII The system of state transfers to municipalities in Poland ...............................97
APPENDIX IX Grants system for municipalities in Spain ..................................................101
APPENDIX X State grants and equalisation system for
municipalities and county councils in Sweden ...........................................105
APPENDIX XI The system of state transfers for local authorities in
the United Kingdom (England) ................................................................109
APPENDIX XII A “neutral” system of grants to local government.......................................113
GLOSSARY............................................................................................................................ 117