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  • Explaining strategies in setting own local taxes in Slovenia
    Bačlija Brajnik, Irena ; Prebilič, Vladimir ; Kronegger, Luka
    There are numerous ways for localities to exercise tax powers. However, not all localities utilize their taxing powers. Taxation strategies are numerous and are influenced by the size of local ... government, the percentage of taxes that the local government takes, share and the local government’s autonomy over taxation. Local governments in Slovenia have some tax autonomy, but local taxes only represent about 13 percent of municipal total tax revenue. This article reviews taxation by local governments in Slovenia as well as some potential reasons for their under-taxing. We can conclude that local governments in Slovenia use local taxes as a fiscal measure and that share of (all) own taxes positively correlate to the size of the municipality. Small municipalities tend to under-tax (or avoid taxing completely), and since equalisation mechanisms do not reward taxation inactivity, the most probable explanation for this practice is closeness to the electorate.
    Vir: Lex localis : revija za lokalno samoupravo = journal of local self-government. - ISSN 1581-5374 (Vol. 20, no. 1, Jan. 2022, str. 239-257)
    Vrsta gradiva - članek, sestavni del
    Leto - 2022
    Jezik - angleški
    COBISS.SI-ID - 95969539
    DOI

Vnos na polico