Listar por tema "Decentralization"
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Navarre´s Fiscal System-Foral System or Common System?
Spain is one of the most decentralized countries of Europe concerning its fiscal structure and capacity. Not only a high percentage of taxes are ceded to territorial administrations but it also counts with two major tax ... -
Tax collection efficiency in OECD countries improves via decentralization, simplification, digitalization and education
This paper offers an assessment of tax administration performance and provides evidence of the relationship between fiscal decentralization (and tax structure) and the technical efficiency of tax collection. The initial ...