Sposób obliczania potencjału podatkowego niemieckich gmin
The method of calculating the amount of fiscal capacity of German municipalities

Summary/Abstract: This article aims to present, compare and analyze how to calculate fiscal capacity of municipalities in Germany. The article shows how the Länder calculate the amount of fiscal capacity of their municipalities. Further the paper specifies differences and similarities in the calculation of the fiscal capacity, which is part of the national systems of local government fiscal equalization.

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