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Taxing times: The politics, philosophy and economics of local taxation

机译:征税时间:地方征税的政治,哲学和经济学

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摘要

Taxation is always contested terrain, and it is not surprising that the way that money is raised locally and the amount that is raised will often be controversial. However, the UK system of local government finance provides particularly fertile ground in which this latent controversy can flourish. There is a constant pull and push between central and local government on these issues in the UK. Unlike the situation in many other countries, local government in Britain has no 'constitutional' right to exist and therefore no right to decide by itself which taxes to raise and how much to raise them by. Add to this the fact that in recent years the proportion of funds raised locally - as opposed to being distributed from the centre from nationally collected taxes - has shrunk, finish off with a few years of high rises in the level of the single available local tax, and we have a recipe for confusion and dispute.
机译:征税始终是有争议的领域,因此在当地筹集资金的方式和筹集的金额通常会引起争议也就不足为奇了。但是,英国的地方政府财政体系为这种潜在的争议得以蓬勃发展提供了特别沃土。在英国,中央政府和地方政府之间在这些问题上一直存在着不停的拉动。与其他许多国家的情况不同,英国的地方政府没有“宪法”存在权,因此也无权自行决定要征收哪种税以及征收多少税。除此之外,近年来,本地筹集资金的比例(而不是从国家征收的税款中从中央分配)减少了,最后几年,单一可用的本地税水平大幅提高,而且我们有解决混乱和争议的方法。

著录项

  • 来源
    《New Economy》 |2004年第2期|p.65-71|共7页
  • 作者

    DAN CORRY;

  • 作者单位

    New Local Government Network;

  • 收录信息
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类 f;
  • 关键词

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