Municipalities
24/04/2023
In many countries, policymakers are focussing on administrative-territorial reforms in order to improve the effectiveness of local governance. Some have reduced the number of municipalities through mergers. A voluntary merger is when central government provides the legal framework for the merger but leaves local authorities to negotiate and propose new boundaries. This is a "bottom-up" process and ...
24/05/2024
Surtax on income tax was introduced in Croatia in 1994. The main reason was to provide local authorities with more fiscal space in the acquisition of revenue. Cities with more than 40,000 inhabitants were given the authority to determine the surtax ...
18/09/2024
