A helyi adórendszermodellek és az alkalmazott főbb helyi adónemek sajátosságai Európában
The Local Tax System Models and the Main Features of Local Taxes Applied in Europe

Summary/Abstract: The main focus of the paper is on the similarities and differences between European local tax systems, which bear the characteristics of four main governmental models: the Anglo-Saxon model, and three of the Continental models: the German, French and Scandinavian ones. In order to analyse these systems four countries have been chosen from the representatives of local public administration models. With the comparison of how the local taxation works in England, Germany, Spain and Sweden, the structures of local government in these countries and the role of tax revenues can be described highlighting the advantages of local taxes and the problems as well.

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