Sposób obliczania zapotrzebowania finansowego gmin w Niemczech
Way of financial need deduction of German municipalities

Summary/Abstract: National systems of local government fiscal equalization are composed of many elements. They are based mainly on income criteria. Financial needs of individuals are compared with the financial capacity of other entities. One element of the equalization system is the financial need of municipalities. This article aims to examine the method of calculation of fiscal capacity of the German municipalities.

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