The aim of the article is to reveal the features of self-taxation as an independent form oflocal budget revenues. There is no consensus among domestic and foreign scholars onunderstanding the nature, place, and role of self-taxation in the system of income sources ofterritorial communities....

We study the impact of commercial property taxation on vacancy rates and rents in the UK, using a new data-set, and exploiting exogenous variations in property tax rates from reliefs in the UK system: small business rate relief (SBRR), retail relief and empty property relief. We estimate that...