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| International conference: The European City – Urbanization and Architecture, Security and Finance
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 On September 6, 2006 Dr. Konstantin Pashev from CSD's Economic Program participated in the international conference The European City – Urban Planning, Architecture, Security and Finance, organized by the National association of municipal clerks in Bulgaria (NAMCB). He presented the tax aspects of fiscal decentralization - the distribution of tax responsibilities between the local and central authorities. He also highlighted the principles of local tax autonomy and compared the advantages and disadvantages of the different types of taxes. He pointed out that the increase of the local authorities’ tax autonomy is key objective of the local financial reform. The autonomous taxes, suitable for achieving this aim however, are few and with limited revenue capacity. That is why the optimization of the property taxes and their supplementation with local tax on rental income, as well as the transformation of the patent tax to local, was recommended. According Dr. Pashev a local piggy-back surtax on personal income is a possible solution in view of the low revenue potential of the autonomous local taxes, especially in the small municipalities.
Presentation of Dr. Konstantin Pashev (MS Power Point, 297 KB, in Bulgarian) | |
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CSD.bg |
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