Définition
In order to ensure financial autonomy, certain tax resources have been made available to local authorities to finance their operations.
This local taxation includes:
- a share of direct taxation;
- and a share of indirect taxation.
Direct taxation includes housing tax, property tax on built properties, property tax on undeveloped properties, business tax (until 2009), household waste collection tax.
Indirect taxation includes transfer taxes, car registration documents, the share of domestic tax on petroleum products or special tax on insurance contracts....
Remarque
The professional tax deleted on January 1st, 2010 was replaced by other taxes taken to companies. In 2010, year of transition, communities perceived a compensation-relay.