Results 1 to 10 of about 518,137 (162)

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

The Local Budgets’ Revenues as an Instrument for Ensuring the Socioeconomic Development of Territories [PDF]

open access: yesProblemi Ekonomiki, 2023
The purpose of the article is to disclose and deepen the theoretical provisions on the nature and role of the revenue side of local budgets in ensuring the socioeconomic development of territories. The State financial policy should be focused not only on
Kaneva Tetiana V., Karpenko Maksym Yu.
doaj   +1 more source

Assessing the Financial Indicators of Activities of Territorial Communities of Ukraine [PDF]

open access: yesProblemi Ekonomiki, 2022
The article is aimed at monitoring the main financial indicators of the activities of territorial communities and determining the directions for restoring their financial potential.
Stoiko Oleh Yа., Shubenko Inna A.
doaj   +1 more source

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

Robust Combinatorial Optimization with Locally Budgeted Uncertainty [PDF]

open access: yesOpen Journal of Mathematical Optimization, 2021
Budgeted uncertainty sets have been established as a major influence on uncertainty modeling for robust optimization problems. A drawback of such sets is that the budget constraint only restricts the global amount of cost increase that can be distributed by an adversary. Local restrictions, while being important for many applications, cannot be modeled
Goerigk, Marc, Lendl, Stefan
openaire   +3 more sources

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

ESTABLISHING LOCAL BUDGET EXPENDITURE - FUNDAMENTAL STAGE OF LOCAL BUDGETING

open access: yesThe USV Annals of Economics and Public Administration, 2021
The establishing, sizing and distribution of local budgets expenditure by authorizing officers, by purpose, i.e. shares, activities, programs, projects, objectives, shall be carried out in accordance with the powers of the local public administration authorities, the priorities set by them, with a view to their operation and in the interests of the ...
openaire   +2 more sources

LOCAL GOVERNMENT BUDGET ORIENTATION: A CRITIQUE OF BUDGET POLICY

open access: yesHasanuddin Economics and Business Review, 2022
This study aims to determine the orientation of the budget in the process of preparing and determining local government budgets. The research was conducted by the local government of Gorontalo City. Habermas’s communicative action theory approach as part of the critical approach was chosen as the method in this research to capture the reality of ...
MAHDALENA MAHDALENA   +2 more
openaire   +1 more source

Fiscal stability of local budgets in the context of administration of excise tax from retail of tobacco articles

open access: yesЕкономіка, управління та адміністрування, 2020
The excise tax from retail of tobacco articles takes an important place among additional tax proceeds of societies. This tax allows to fill up the profitable part of local budgets fast and may be directed to the needs of societies.
N.V. Bakhur
doaj   +1 more source

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