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The municipalities represent the local level of administration in Finland and act as the fundamental, self-governing administrative units of the country. The entire country is incorporated into municipalities and legally, all municipalities are equal, although certain municipalities are called cities or towns. Municipalities have the right to levy a flat percentual income tax, which is between 16 and 22 percent, and they provide two thirds of public services. Municipalities control many community services, such as schools, health care and the water supply, and local streets. They do not maintain highways, set laws or keep police forces, which are responsibilities of the central government.
Obwalden or Obwald is one of the 26 cantons forming the Swiss Confederation. It is composed of seven municipalities and the seat of the government and parliament is in Sarnen. It is traditionally considered a "half-canton", the other half being Nidwalden.
Appenzell Innerrhoden, in English sometimes Appenzell Inner-Rhodes, is one of the 26 cantons forming the Swiss Confederation. It is composed of six districts. The seat of the government and parliament is Appenzell. It is traditionally considered a "half-canton", the other half being Appenzell Ausserrhoden.
Payroll taxes are taxes imposed on employers or employees, and are usually calculated as a percentage of the salaries that employers pay their employees. By law, some payroll taxes are the responsibility of the employee and others fall on the employer, but almost all economists agree that the true economic incidence of a payroll tax is unaffected by this distinction, and falls largely or entirely on workers in the form of lower wages. Because payroll taxes fall exclusively on wages and not on returns to financial or physical investments, payroll taxes may contribute to underinvestment in human capital, such as higher education.
Taxation in Canada is a prerogative shared between the federal government and the various provincial and territorial legislatures.
Taxation in the United Kingdom may involve payments to at least three different levels of government: central government, devolved governments and local government. Central government revenues come primarily from income tax, National Insurance contributions, value added tax, corporation tax and fuel duty. Local government revenues come primarily from grants from central government funds, business rates in England, Council Tax and increasingly from fees and charges such as those for on-street parking. In the fiscal year 2014–15, total government revenue was forecast to be £648 billion, or 37.7 per cent of GDP, with net taxes and National Insurance contributions standing at £606 billion.
In electoral systems, voter registration is the requirement that a person otherwise eligible to vote must register on an electoral roll, which is usually a prerequisite for being entitled or permitted to vote.
Double taxation is the levying of tax by two or more jurisdictions on the same income, asset, or financial transaction.
In law and conflict of laws, domicile is relevant to an individual's "personal law", which includes the law that governs a person's status and their property. It is independent of a person's nationality. Although a domicile may change from time to time, a person has only one domicile, or residence, at any point in their life, no matter what their circumstances. Domicile is distinct from habitual residence, where there is less focus on future intent.
Citizenship of Finland can be obtained on the basis of birth, marriage of parents, adoption, or the place of birth. In addition, it may be acquired by application or by declaration to authorities. Finnish citizenship acquisition is based primarily on the legal principle of jus sanguinis. However, for many practical purposes, the concepts of municipal domicile and domicile in Finland are as important to the relation between the individual and the Finnish authorities as the individual's citizenship status.
Puplinge is a municipality in the canton of Geneva in Switzerland.
The criteria for residence for tax purposes vary considerably from jurisdiction to jurisdiction, and "residence" can be different for other, non-tax purposes. For individuals, physical presence in a jurisdiction is the main test. Some jurisdictions also determine residency of an individual by reference to a variety of other factors, such as the ownership of a home or availability of accommodation, family, and financial interests. For companies, some jurisdictions determine the residence of a corporation based on its place of incorporation. Other jurisdictions determine the residence of a corporation by reference to its place of management. Some jurisdictions use both a place-of-incorporation test and a place-of-management test.
Willisau is a municipality in the district of Willisau in the Lucerne canton of Switzerland. It was formed on 1 January 2006 from the municipalities of Willisau Land and Willisau Stadt. On 1 January 2021 the former municipality of Gettnau merged into Willisau.
In Switzerland, the place of origin denotes where a Swiss citizen has their municipal citizenship, usually inherited from previous generations. It is not to be confused with the place of birth or place of residence, although two or all three of these locations may be identical depending on the person's circumstances.
Taxes in Switzerland are levied by the Swiss Confederation, the cantons and the municipalities.
A resident register is a government database which contains information on the current residence of persons. In countries where registration of residence is compulsory, the current place of residence must be reported to the registration office or the police within a few days after establishing a new residence. In some countries, residence information may be obtained indirectly from voter registers or registers of driver licenses. Besides a formal resident registers or population registers, residence information needs to be disclosed in many situations, such as voter registration, passport application, and updated in relation to drivers licenses, motor vehicle registration, and many other purposes. The permanent place of residence is a common criterion for taxation including the assessment of a person's income tax.
In Austria, taxes are levied by the state and the tax revenue in Austria was 42.7% of GDP in 2016 according to the World Bank The most important revenue source for the government is the income tax, corporate tax, social security contributions, value added tax and tax on goods and services. Another important taxes are municipal tax, real-estate tax, vehicle insurance tax, property tax, tobacco tax. There exists no property tax. The gift tax and inheritance tax were cancelled in 2008. Furthermore, self-employed persons can use a tax allowance of €3,900 per year. The tax period is set for a calendar year. However, there is a possibility of having an exception but a permission of the tax authority must be received. The Financial Secrecy Index ranks Austria as the 35th safest tax haven in the world.
Taxes in Germany are levied by the federal government, the states (Länder) as well as the municipalities (Städte/Gemeinden). Many direct and indirect taxes exist in Germany; income tax and VAT are the most significant.
In the Republic of Austria, the municipality is the administrative division encompassing a single village, town, or city. The municipality has corporate status and local self-government on the basis of parliamentary-style representative democracy: a municipal council elected through a form of party-list system enacts municipal laws, a municipal executive board and a mayor appointed by the council are in charge of municipal administration. Austria is currently partitioned into 2,095 municipalities, ranging in population from about fifty to almost two million. There is no unincorporated territory in Austria.
The Municipal trade tax is levied as a trade income tax on the objective earning power of a business.
References
- ↑ help.gv.at - Hauptwohnsitz (German language), accessed 10 August 2009
- ↑ Melderechtsrahmengesetz Archived 2011-03-14 at the Wayback Machine (German language), § 12 (2)
- ↑ Schmidt, Theresa (2022-02-24). "Zweitwohnungssteuer und doppelte Haushaltsführung | Steuern | Haufe". Haufe.de News und Fachwissen (in German). Retrieved 31 March 2023.