Dr. Ambrus Rita Anna – Gróf Katalin

Megjelenés helye: Proceedings of scientific papers in occasion of the 75th anniversary of the University of the Economics in Bratislava

The aim of the paper is to examine similarities and differences of local tax systems in Europe. We have studied both the European and the national regulations. Local tax systems show the characteristics of four main governmental models: the Anglo-Saxon model, and three of the continental models: the German, the French and the Scandinavian. In order to analyse these systems we have chosen four countries from the representatives of public administration models. We have compared how the local taxation works in England, Germany, Spain and Sweden. The paper shows the structures of local government in these countries and the role of tax revenues highlighting characteristic features and the problems as well.