THE ROAD TO FISCAL DECENTRALISATION OF MUNICIPALITIES IN REPUBLIC OF BULGARIA
This publication is dedicated specifically to local taxes, given their importance for the actual achievement of local self-government in the Republic of Bulgaria. Here, financial decentralisation is understood as a way to strengthen the legal role and economic power of local government. An express...
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| Format: | Article |
| Language: | English |
| Published: |
Nicolae Titulescu University Publishing House
2024-05-01
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| Series: | Challenges of the Knowledge Society |
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| Online Access: | http://cks.univnt.ro/download/cks_2024_articles%252F3_CKS_2024_PUBLIC_LAW%252FCKS_2024_PUBLIC_LAW_023.pdf |
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| Summary: | This publication is dedicated specifically to local taxes, given their importance for the actual achievement of local self-government in the Republic of Bulgaria. Here, financial decentralisation is understood as a way to strengthen the legal role and economic power of local government. An expression of financial decentralisation de lege lata are the tourist tax and the patent tax. |
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| ISSN: | 2068-7796 |