Reflecting the evidence base outlined above, property and personal income taxation represents the largest share of tax revenue at the subnational level of government.
Gan adlewyrchu’r sylfaen o dystiolaeth a amlinellwyd uchod, mae trethiant ar eiddo ac incwm personol yn cynrychioli’r gyfran fwyaf o refeniw treth ar lefel llywodraeth is-genedlaethol.