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Fiscal pressure is often considered a barometer for the impact and level of taxation experienced by individual taxpayers and businesses. In Romania, the study of the tax burden has been and will remain a highly debated topic in a national as well as European context. Thus, in this article, we conducted a descriptive statistical analysis of the evolution of the tax burden in Romania, and showcased the research results in different graphically expressive ways (maps, tables, graphs), all presented from a dual perspective. On the one hand, we followed the impact of taxation on households, and on the other hand, in a broader approach, we highlighted the tax burden reflected at the county and regional level


The years since the 2008 financial crisis and subsequent economic crash have witnessed significant changes to the funding of the local government system in Ireland. This paper outlines these developments, while, at the same time, exploring some of the most important future challenges relating to the financing of Irish local authorities. The dominant local government revenue issues of the last decade outlined here are fiscal autonomy and the balance between own-source income and central government grants, income differences between urban and rural councils, the Local Property Tax, changes in commercial rates and fiscal equalisation. In terms of fiscal dependency and equalisation, our findings show reductions in the vertical and horizontal fiscal imbalances in the Irish local government system. Likely future challenges include the need to re-examine the balance between business taxes and non-business taxes, funding the expected growth in metropolitan areas and the financing options for capital investment by local authorities, including consideration of municipal bond issuance for the Greater Dublin Area.

. (2015). International Literature Review for the Commission on Local Taxation. Policy Scotland. Goodfellow, T. (2017). Taxing property in a neo-developmental state: The politics of urban land value capture in Rwanda and Ethiopia. African Affairs , 116 (465), 549–572. Government of Kaduna State (2017). Public Notice on Payment of Land Use Charge (LUC) in Kaduna State. Kaduna: Kaduna State Internal Revenue Service. Kano State Government (2017). Kano State Land Use Charge (with amendment) Law 2017 (1438 AH). Kano State of Nigeria Gazzette , 49 (4). Kano State

aspect of future programming is the adjustment required in our economy to new trading relations in Europe. This has been overhanging us for some time but is now much closer and its significance is that it will force upon us a tempo of change much faster than we would ourselves choose but which we must accept if we are to maintain, not to speak of improving, our competitiveness in export markets. vi. There is also need for a thorough reconsideration, based on competent preliminary research, of local taxation and local finance generally, a reconsideration which may

setup. Moreover, this paper isolates the effects of devolving decision powers without the interference of contemporaneous fiscal or political changes – which often come along with decentralization processes. In fact, the Colombian reform transferred managerial responsibility to the local level but left local taxation powers and local representation unaltered. The empirical strategy adopted in order to isolate the effects of local autonomy is a municipal and year fixed-effects model, which is able to account for permanent differences between local authorities and for

Review of Law, Administration & Economics [Vol 6:1 classification.56 They have been categorized as public, private and tertium genus; they have been attributed the features of foundation-enterprises (fundación empresa) or of special foundations.57 This debate was not definitively settled by rulings of the Constitutional Court: judgement 10/2005 of 20 January highlights the market nature of savings banks by subjecting them to local taxation, while in its judgement 49/1988 of 22 March, the same Court asserts that savings banks are special foundations, which is