Política tributaria municipal del País Vasco

I Basque Studies Congress: Oñate 1918. Bajo el patrocinio de las Diputaciones Vascas

Artola, Víctor

Publication year:
Publication place:
Donostia-San Sebastián

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Local treasuries in the Basque Country, like all other local treasuries, experience problems although such problems are less serious than elsewhere. The growth in the number of inhabitants in a community increases the number of needs, and income proceeds mainly from consumption tax and also from repartition in rural areas. Large cities have opted for municipal excise. Other sources of revenue for town halls are betting taxes and taxation on spectacles. In exchange, the private individual receives remuneration in the form of an improvement service. For this purpose, Provincial Governments can elaborate regulations, the general basis of which are detailed in this article

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