THE OPERATIONALIZATION OF FINANCIAL STRENGTH. THEORETICAL CONSIDERATIONS REGARDING THE FINANCIAL EQUALIZATION. THE STATES OBJECTIVES IN THE FINANCIAL EQUALIZATIO- 1. Financial equalization theory considerations: Positive and redistributive financial Strength, p. 169; 2. Debt incurring capacity as financial Strength, p. 172; 3. Transfers between territorial authorities in Austria: an example, p.181, Types of transfers between territorial authorities, p. 185; 5. Other Options for Strengthening regional municipal Tax autonomy in Austria “, p. 194; 6. Principles of a municipal financing system, p. 197; 7. Should the European Union dispose on own revenues?, p. 200; 7.1. Reasons for European own revenues, p. 206; 7.1.1 Comparison with other fiscal federalisms, p. 213; 7.2. Solutions in order to enhance fiscal discipline and structural reforms , p. 218; The second part, p. 221; 7.4. Fiscal UNION could enhance EMU’ s stabilization capacity, p. 222; 7.5. Which form could a stabilization capacity take?, p. 225; 7.6. European Fund for Strategic Investments, p. 230; 7.7. EU budget, p. 231; 7.7.1 Principle of solidarity, p. 233; 7.7.2 principle of subsidiarity, p. 235; 7.7.3 Christian social doctrine and economy, p. 237; 7.7.4 Suggestions concerning WTO dealing with e-trade taxation issues, p. 240; 8. The influence of EU accession on the tax revenues of Austrian municipalities, p. 245; 8.7.1 Continuous increase in interconnection tax financing within tax revenues, p. 246; 8.1. Relative lag of municipal income shares within the scope of the community federal levies , p. 246; 8.2. Need to adjust taxes in the event of accession to the EU, p. 247; 9. Broad outlines of the EU’s tax policy, p. 248; 10. Impact of EU tax harmonization on municipalities, p. 250
Filippo Luigi Giambrone, The operationalization of financial strength. Theoretical considerations regarding the financial equalization. The states objectives in the financial equalization, in, Antonio Felice Uricchio, Filippo Luigi Giambrone, European Finance at the Emergency Test, Universitá Aldo Mori di Bari Volume Nr. 45, Collana del Dipartimento Jonico in Sistemi Giuridici ed Economici del Mediterraneo: societá, ambiente , culture, (Fascia A) pp. 167-258, 2020.
Filippo Luigi Giambrone
2020-01-01
Abstract
THE OPERATIONALIZATION OF FINANCIAL STRENGTH. THEORETICAL CONSIDERATIONS REGARDING THE FINANCIAL EQUALIZATION. THE STATES OBJECTIVES IN THE FINANCIAL EQUALIZATIO- 1. Financial equalization theory considerations: Positive and redistributive financial Strength, p. 169; 2. Debt incurring capacity as financial Strength, p. 172; 3. Transfers between territorial authorities in Austria: an example, p.181, Types of transfers between territorial authorities, p. 185; 5. Other Options for Strengthening regional municipal Tax autonomy in Austria “, p. 194; 6. Principles of a municipal financing system, p. 197; 7. Should the European Union dispose on own revenues?, p. 200; 7.1. Reasons for European own revenues, p. 206; 7.1.1 Comparison with other fiscal federalisms, p. 213; 7.2. Solutions in order to enhance fiscal discipline and structural reforms , p. 218; The second part, p. 221; 7.4. Fiscal UNION could enhance EMU’ s stabilization capacity, p. 222; 7.5. Which form could a stabilization capacity take?, p. 225; 7.6. European Fund for Strategic Investments, p. 230; 7.7. EU budget, p. 231; 7.7.1 Principle of solidarity, p. 233; 7.7.2 principle of subsidiarity, p. 235; 7.7.3 Christian social doctrine and economy, p. 237; 7.7.4 Suggestions concerning WTO dealing with e-trade taxation issues, p. 240; 8. The influence of EU accession on the tax revenues of Austrian municipalities, p. 245; 8.7.1 Continuous increase in interconnection tax financing within tax revenues, p. 246; 8.1. Relative lag of municipal income shares within the scope of the community federal levies , p. 246; 8.2. Need to adjust taxes in the event of accession to the EU, p. 247; 9. Broad outlines of the EU’s tax policy, p. 248; 10. Impact of EU tax harmonization on municipalities, p. 250I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
