Władztwo podatkowe jednostek samorządu terytorialnego państw UE w obszarze podatków dochodowych

Abstract

Purpose – The aim of the article is to assess the level of fiscal sovereignty of sub-central government units in the EU countries in the area of inome taxes (Personal Income Tax and Corporate Income Tax). The analysis covered 22 of the EU countries that are OECD members states as well as the United Kingdom. Research method – The descriptive analysis has been applied in the article. Fiscal efficiency of income taxes in the budgets of local and regional government units has been analysed on the basis of quantitive methods. The information used in the article comes from two electronic databases – OECD Revenue Statistis 2022 and Taxes in Europe Database v3 of the European Commission. Results – The role of income taxes as a source of local and state government revenues is significant in most of the analysed countries. The revenues are often transferred to sub-government units without fiscal sovereignty. In the majority of studied countries, it takes the form of tax sharing. This means that the empowerment of local or regional authorities in the area of income taxes is restricted. Originality/value/ implications/recommendations – The study has been based on the rich material, which covers not only data concerning the level of fiscal efficiency, but also tax structures.