fonds des communes; Wallonie; fiscalité locale; additionnels; IPP; précompte immobilier; municipal fund; Wallonia; local taxes; surcharges; Personal Income Tax; Estate tax; finances locales; transferts généraux; local finance; general grants
Abstract :
[en] The Municipal Fund, or Fonds des communes, is a general transfer to Walloon municipalities. A 1989 reform has introduced a formula taking into account fiscal returns and it was considered that this has has an inlfluence on local fiscal mix. This paper analyses the evolution of the main local taxes of Walloon municipalities and present a comparison with the situation in the other Belgian regions.
Disciplines :
Political science, public administration & international relations
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