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Vol.1 , No. 5, Publication Date: Nov. 29, 2014, Page: 60-66
| [1] | Gediminas Davulis, Vilnius University of Applied Sciences, Faculty of Business Management, Vilnius, Lithuania. |
The article deals with the local taxes as one of major conditions of fiscal decentralization in the public economy of a country. The concept of local taxes and its place in the state is considered. The experience of modern democratic states in the sphere of local taxes is presented. The budget structure of Lithuanian municipalities is analyzed from the point of view of local taxes in the period of global crisis. The analysis of budget structures of the Vilnius municipality before and after crisis is made. The means are proposed that will enable us to develop the institution of local taxes up to the European level, i.e. the taxes allocated to the self-government to legalize as a local tax, rendering an opportunity to set its tariffs within the statutory limits and some new local taxes could be legalized.
Keywords
Fiscal Decentralization, Local Taxes, Budget of Local Government
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