Teoretické aspekty a spôsoby merania fiškálnej a daňovej kapacity územných samospráv
Filip Flaška,
Stanislav Kološta
Abstract:The fiscal and tax capacity of territorial governments represent important areas of theoretical and practical research in the framework of public finances. The article aims to evaluate and concentrate knowledge in the field of fiscal and tax capacity of local governments and methods of their measurement. This includes a theoretical synthesis of knowledge based on experiences and approaches in the framework of fiscal and tax capacity from different countries. The synthesis of scientific studies showed that diff… Show more
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