期刊名称：International Journal of Economic Theory and Application
电子版ISSN：2375-298X
出版年度：2014
卷号：1
期号：5
页码：60-66
语种：English
出版社：The American Association for Science and Technology
摘要：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.
关键词：Fiscal Decentralization; Local Taxes; Budget of Local Government
