الفهرس يوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
This study aims to highlight the best elements of mobilizing resources at the local level as well as the decentralized degree which is best suited for maximizing the revenue efficiently and effectively by taking advantage of the experiences of the EU countries and trying to apply them to Egypt according to data of Egyptian situation. Taking into account the impact of various variables on achieving the economic efficiency of applied local revenue mobilization systems.The study concludes that in EU countries local taxation is based on property taxes, the share of revenues from recurrent property taxes within total revenues is The largest share in the UK, Denmark and France. The relative importance of local taxes in a country{u2019}s tax system is generally less in federal countries than in unitary countries. Local sales taxes are relatively less important in federal countries than they are in unitary countries. Local governments in different countries have a different amount of discretion in deciding upon rates of local taxes. Typically, a maximum tax rate or ceiling is set which the local decision cannot exceed. The best taxes are those that are based on an immobile tax base and therefore, borne primarily by local residents; that do not create problems with harmonization or harmful competition between local governments or local governments and more senior levels of government; and are easy to administer locally