Política tributaria municipal del País VascoArtola, Víctor (1919) Política tributaria municipal del País Vasco. Inx: Primer Congreso de Estudios Vascos: recopilación de los trabajos de dicha asamblea, celebrada en la Universidad de Oñate del 1 al 8 de septiembre de 1918, bajo el patrocinio de las Diputaciones Vascas. Congresos de Estudios Vascos (1). Eusko Ikaskuntza, Donostia-San Sebastián, pp. 164-188.
Official URL: http://www.euskomedia.org/analitica/1127 AbstractLocal treasuries in the Basque Country, like all other local treasuries, experience problems although such problems are less serious than elsewhere. The growth in the number of inhabitants in a community increases the number of needs, and income proceeds mainly from consumption tax and also from repartition in rural areas. Large cities have opted for municipal excise. Other sources of revenue for town halls are betting taxes and taxation on spectacles. In exchange, the private individual receives remuneration in the form of an improvement service. For this purpose, Provincial Governments can elaborate regulations, the general basis of which are detailed in this article
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