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Presentation and discussion on main trends in different countries

Presentation and discussion on main trends in different countries. Programme. Outcomes from Surveymonkey questionnaire Belgium ( Flanders and Wallonia ) Denmark United Kingdom Finland The Netherlands South Africa Discussion. Surveymonkey questionnaire.

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Presentation and discussion on main trends in different countries

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  1. Presentation and discussion on main trends in different countries

  2. Programme • OutcomesfromSurveymonkey questionnaire • Belgium (FlandersandWallonia) • Denmark • United Kingdom • Finland • The Netherlands • South Africa • Discussion

  3. Surveymonkey questionnaire • What discussions are currently being held in your country, concerning local finances and taxation? • What role does your association play in these discussions? What is your position ? • What amount of local taxes are currently collected? What percentage? • What is the role of your association in local taxation? • Which location taxation tasks are carried out by municipalities? Are some tasks outsourced? If yes, which ones and to which institutions? • To what extent do municipalities coordinate their local taxation efforts with the central tax administration? • What is the populations’ view towards more taxation at the local level?

  4. Presentation of the country situation • Main developments concerning local taxation and finances • Different types of local taxation and the tasks of municipalities herein • Amount collected local taxes • Connection muncipality vs central tax administration • Discrepancy between the perspective of the population towards lower taxes and the reality • Role national municipality organisations

  5. Belgium – Flanders (VVSG) • Main trends on thelocal level • Taxation: reduction of federalincometaxand reform corporate taxes • Finances: reform accounting and planning rules • Types of taxes: 40 different types of (optional) localtaxes • Amount: € 4815 million (49% of municipalincome) • Connection: 85% of municipaltaxincomecollectedbycentralgovernment. Municipalitiesdecides on municipaladditionaltax(es) • Population: thelowerthebetter • Role VVSG

  6. Belgium – Wallonia (UVCW) • Main trends on the local level • Taxation: reform corporate taxes and its impact on taxable base. • Finances: consequences federal tax shift on local finances. • Types of taxes: 40 different types of (optional) local taxes • Amount: €3145 million (34% of local ordinary income), €876 per inhabitant. • Connection: little coördination between municipalities and the central administration. Regional government is of more importance. • Population: against every tax increases. Hard to understand the tax system due to the complex state structure. • Role UVCW

  7. Denmark (LGDK) • Main trends on thelocal level • System of taxsanctions, governmentdeductstheincrease of localtaxrevenuesfromthefinancing of themunicipal sector • Types/amounts of taxes : municipalincometax (€ 32000 million), land/real estatetax (€ 3500 million) andother property taxes (€ 440 million) • Connection: municipalities collect land and property taxes, the state collectsthemunicipalincometax • Population: generally, there is more articulatedpressure for more services than for lowertaxes • RoleLGDK

  8. United Kingdom (LGA) • Main trends on thelocal level • Taxation: proposal for decentralisingdomestic property taxes. • Finances: radical change in funding • Types/amounts of taxes: domestic property tax (council tax, £ 26 billion) andthe non-domestic property tax (business rate, £ 24 billion) • Connection: thecollection of taxes is a localresponsibility, however, therules are set nationally • Population: there is a wide belief thatlocalcouncils have more freedomandgreater control over localtaxesthantheyactually do. • Role LGA

  9. Finland (AFLRA) • Main trends on thelocal level • Finances/taxation: strong centralisation in the field of socialand health care services. Localfinancesandtaxationunderthe loop as well • Types/amounts of taxes: property taxes (€ 1,6 milliard), communaltaxes (€18,5 milliard) and company taxes (€ 1,6 millard) • Connection: centraltaxadministrationcollectsallmunicipaltaxes • Population: theypreferpayinglesstaxes • Role AFLRA

  10. The Netherlands (VNG) • Main trends on thelocal level • Finances: restructuringmunicipalgrant • Taxation: shift fromcentraltaxestolocaltaxesfinancedflankedbyloweringmunicipalgrant • Types of taxes: property tax, refuse collection charges, sewerage charges, user charges, parking fees, tourist tax, dog tax and small taxes • Amount: € 8 billion (3% of totaltaxrevenue) • Connection: valuation is carried out by municipalities and used for taxation purposes by municipalities, central government and Waterboards. Yearly discussion with central government about rise of local taxation • Population: sceptical • Role VNG

  11. South Africa (SALGA) • Main trends on the local level • Taxation: more decentralisation • Types of taxes: service fees, property rates and VAT • Amount: differs from municipality to municipality • Connection: no coördination between central tax administration and municipalities • Population: against paying more taxes • Role SALGA

  12. Discussion • Commonalities • Differences • Particulartities

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