| Abstract [eng] |
Fiscal competition among municipalities is problemalic due to the existing general attitude that such compelition is impossible because of the consistent regulation by normative acts managing public finanec on the local level. The impact of the economic growth on the generation of budget revenues could be evaluated only after the identitication of faclors determining collection of tax revenues to the municipality budget. Fiiscal competition was examined in Belgium (Gerard, Van Malderen, 2012), Czech Republic (Sedmihradska, 2013), Spain (Delgado, Mayor-Fernandez, 2009), USA (Hendrick, Wu, Jacob, 2007), Canada (Brett, Tardif, 2005), Portugal (da Silva Costa, Carvalho, 2013), France (Charlot ct al., 2010), Finland (Lyytikainen, 2011), Switzerland (Bessard, 2008), Germany (Janeba, 2012), the Netherlands (AlIers, Elhorst, 2005), Italy (Bordignon et al., 2003), Norway (Carlsen rt al., 2005), However. most research works deal either with total tax revenues (e.g., Binet, 2003; Kangasharju et al., 2006; Bessard, 2008), or part of revenues, for instance, revenues from tax on property (e.g., Brett,Tardif, 2005; Sedmihradska, 2013; da Silva Costa, Carvalho, 2013). This study defines municipal fiscal competitiveness as an ability of the municipality to reallocate budget revenues in such" a way that people, economic entities and all spheres of activities could pay more taxes to the municipal budget....Scientific research shows that the topic is important and widely analysed; however, there is no common methodology to evaluate municipal fiscal competitiveness. Lithuanian researchers most often do not go beyond the analysis of statistical data of municipality with no deeper insights. In different countries, municipalities use different capacity for collecting revenues from local taxes, the number of applied taxes is different, and the entities subject to tax are different. [...]. |
