Means of maximizing administrative decentralization in local taxes

Document Type : Original Article

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Faculty of Law - Mansoura University

Abstract

This research dealt with the topic of means of maximizing administrative decentralization in local taxes, through three main topics, the first topic of which presented administrative decentralization in terms of its concept and dimensions, and the second topic dealt with local taxes in terms of their concept, while the third topic dealt with means of maximizing administrative decentralization in taxes Local, through revenue sharing between the central and local government, maximizing the contribution of the local citizen to the tax (popular participation), the impact of local tax on the quality of local service, and finally finding the necessary legal legislation to activate decentralization. The research ended with a set of results and recommendations.

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