Results 1 to 10 of about 40,534 (119)

Effects of vacation properties on local education budgets

open access: yesCogent Economics & Finance, 2014
Residents of school districts with large percentages of vacation properties have the opportunity to export a portion of their school taxes onto the owners of those vacation properties. Those property owners are unlikely to consume educational services or
Jason Giersch
doaj   +2 more sources

IMPORTANT PROBLEMS IN THE FIELD OF FORMING AND EXECUTION OF LOCAL BUDGETS [PDF]

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2013
In the article changes are analysed to the order of forming and implementation of local budgets in accordance with the norm of the new Budgetary code; the principles of the formation of the local budgets of Ukraine with the accordance of the present ...
O. Cheberyako, O. Ryabokon
doaj   +1 more source

LOCAL TAXES AND CHARGES IN LOCAL BUDGETS’ INCOME GENERATION [PDF]

open access: yesBaltic Journal of Economic Studies, 2018
The aim of the article is to determine the role of local taxes and charges in local budgets’ income generation, as well as to conduct a comparative legal study of regulatory legal acts that determine the legal basis for local budgets’ income generation ...
Halyna Rossikhina   +2 more
doaj   +1 more source

Tax instruments of local budget revenue regulation

open access: yesВісник Харківського національного університету імені В.Н. Каразіна: Серія Економіка, 2021
The decentralization of finance in the context of reform of local self-government in Ukraine needs the improvement of the tax system i.e. the optimal allocation of taxes between the local and state budgets.
O. Sukach, L. Sarana, L. Gordienko
doaj   +1 more source

LOCAL BUDGETS UNDER CURRENT DECENTRALIZATION: UKRAINE AND FOREIGN EXPERIENCE

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2016
The article is devoted to the major trends and issues of development of local budgets in Ukraine. A study of the essence of fiscal decentralization as one of the components of the management, aimed at reducing the dependence of local governments from the
O. Cheberyako, O. Ryabokon
doaj   +1 more source

Economic and Statistical Assessment of the Financial Stability of Local Budgets in Ukraine

open access: yesСтатистика України, 2017
The need for setting financial and economic stability of local budgets and an adequate degree of financial decentralization determines new requirements to the local budget administration.
М. V. Dubynа
doaj   +1 more source

PROBLEMS OF FORMATION OF REVENUE BASE OF LOCAL BUDGETS

open access: yesРинкова економіка: сучасна теорія і практика управління, 2017
The structure of earnings of local budgets of Ukraine is considered in the article. The share of tax receivables was considered in the structure of earnings of local budgets. Part of non-tax receivables was analysed.
Ю. М. Проценко
doaj   +1 more source

Assessment of the level of local budget financial decentralization: Case of Ukraine [PDF]

open access: yesPublic and Municipal Finance, 2020
Further improvement of financial relations at the local level and the development of local budgets take place in the context of financial decentralization.
Nadiya Dekhtyar   +3 more
doaj   +1 more source

Analysis of the Local Budget’s Expenditures Structure at Different Types of Administrative Units in Romania [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2016
Financial decentralization process affected the expenditure part of the local budgets in Romania by imposing new destinations for own revenues, but also by limiting the decision autonomy because of the equalization system design or the transfer of ...
Dan-Constantin Danuletiu   +1 more
doaj  

SOCIALIZATION PROBLEMS OF INTERGOVERNMENTAL RELATIONS IN UKRAINE

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2014
In the paper the revenues of local budgets and their dependence on intergovernmental transfers during years 2009-2012 were analyzed. The tendency of finding ways to balance spending on social programs with the budget by the public authorities is revealed.
S. Rybak
doaj   +1 more source

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