Calculated by the authors based on Ministry of Finance data. Source: Apart from the sales tax (abolished in 2010) and the fee for development of territories (reported in Note: earmarked charges), all other local taxes are reported in the “other” category. Since the abolishment of a number of subnational taxes, including the retail sales tax, the list of local taxes contain only five items (see Table 1). Even before that, local taxes contributed less than 10 percent of subnational government revenues (see Figure 1) Table 1. Local taxes Tax name Who can Who defines the base Who sets the rate Who receives introduce the revenues Tax on services Oblast National legislation (gross Oblast government Local government revenue) within national limit governments (5%) Dog tag tax Oblast National legislation (number National government Local government of dogs over 3 month old) sets adjustment for dog governments size (x0.5-1.5) Fee for Oblast National legislation (total Oblast government Local government profits for enterprises, within national limit governments development of income for individual (3%) territories entrepreneurs) Resort fees City/rayon National legislation (resort City/rayon governments Local governments treatment price) within national limit governments (3%) Fee for flora Oblast National legislation (harvest Oblast government Primary level government value based on the gate within national limit government harvesting price) (5%) (Sections I and VI) Source: Tax Code Transfers
Source: Calculated by the authors based on Ministry of Finance data. Note: Apart from the sales tax (abolished in 2010) and the fee for development of territories (reported in earmarked charges), all other local taxes are reported in the “other” category. Since the abolishment of a number of subnational taxes, including the retail sales tax, the list of local taxes contain only five items (see Table 1). Even before that, local taxes contributed less than 10 percent of subnational government revenues (see Figure 1) Table 1. Local taxes Tax name Who can introduce Who defines the base Who sets the rate Who receives the revenues Tax on services Oblast government National legislation (gross revenue) Oblast government within national limit (5%) Local governments Dog tag tax Oblast government National legislation (number of dogs over 3 month old) National government sets adjustment for dog size (x0.5-1.5) Local governments Fee for development of territories Oblast government National legislation (total profits for enterprises, income for individual entrepreneurs) Oblast government within national limit (3%) Local governments Resort fees City/rayon governments National legislation (resort treatment price) City/rayon governments within national limit (3%) Local governments Fee for flora harvesting Oblast government National legislation (harvest value based on the gate price) Oblast government within national limit (5%) Primary level government Source: Tax Code (Sections I and VI) Transfers
700970ESW0P11700B00PUBLIC00Belarus.docx