Ivanova Y.A., Fastovskaya D.A., Shatskova S.A., Delegeoz E.G. Nekotoryye osobennosti pravovogo regulirovaniya nalogooblozheniya v munitsipalitetakh v stranakh Severnoy Yevropy (na primere Shvetsii, Finlyandii, Danii, Islandii i Norvegii) [Some Features of the Legal Regulation of Taxation in Municipalities in the Nordic Countries (on the Example of Sweden, Finland, Denmark, Iceland and Norway)]. Molodaya nauka Sibiri: ehlektronnyj nauchnyj zhurnal [Young science of Siberia: electronic scientific journal], 2021, No. 1. Access mode: https://mnv.irgups.ru/toma/111-2021, free. Title from the screen. Languages: Russian, English [appeal date: 13.05.2021].
Article is devoted to the general characteristics of the Scandinavian model of local government. The features of the organization of tax systems of municipalities in Finland, Denmark, Sweden, Iceland and Norway have been investigated. The competence of local government bodies in each state is reflected, as well as the main types of tax revenue are indicated.
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