Results 1 to 10 of about 140,165 (214)
Local creative culture and audit fees
British Accounting Review, 2023 This paper examines the association between local creative culture and audit fees. Using a large, unbalanced panel data of listed US firms between 2004 and 2018, we find evidence that firms headquartered in US counties with high creative culture tend to pay higher audit fees than firms headquartered in counties with low creative culture.
Mabel D Costa
exaly +3 more sources
The importance of revenues from local fees in financing municipalities in Poland
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2022 The article discusses the legal structure of the local fee and presents a multi-faceted statistical analysis, in terms of quantity and value, covering the application of this fee by the municipalities in Poland. The purpose was to present and assess the importance of this fee in financing municipalities.
Jarosław Dziuba, Elżbieta Życzkowska
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An advertising fee in a system of local fees
Central European Review of Economics & Finance, 2017 An advertising fee was introduced to the system of fees and local taxes, becoming a financial tool to shape the space and increase the budget revenues of local government units in Poland. This article is intended to describe the fee structure itself, determine its subjective and objective scope and discuss exemptions from advertising fees.
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THE ROLE OF LOCAL TAXES AND FEES IN THE CONDITIONS OF DECENTRALIZATION
INNOVATIVE ECONOMY, 2022 Purpose. Research of the current state and main trends of local taxes and fees, their fiscal and regulatory role in the conditions of budget decentralization and the functioning of the new administrative-territorial system. Methodology of research. The theoretical and methodological basis of the article is the fundamental provisions of modern economic
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Fees as a source of financing for local development in Cuba
Cooperativismo y Desarrollo, 2021 In terms of local development, the sources of financing are decisive and own sources are even more so, due to the complexity of accessing external sources. Within this framework of monetary resources, tax fees, due to their peculiar taxable event and the specific purpose of their collection, occupy a special place.
Liana Simón Otero, Raysa Capote Pérez
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On the issue of terms in the legal regulation of local taxes and fees
Analytical and Comparative Jurisprudence, 2022 Статтю присвячено актуальним у податково-правовій сфері питанням строків правового регулювання місцевих податків та зборів. Так, автором було проведено аналіз норм законодавства, якими регламентовано строки встановлення місцевих платежів податкового характеру, прийняття рішення про встановлення місцевих податків та зборів, визначення умов віднесення ...
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SPA and Local Tourist Fees as a Tributes of a Consumption Nature
Teka Komisji Prawniczej PAN Oddział w Lublinie, 2022 With the date of liquidation of the Polish local government and the reform of the state budget system, financial supply system of parishes is based on completely different assumptions and the principle of legal and organic unity of the system of public revenues.
Tomasz Wołowiec, Nazar Podolchak
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LOCAL TAXES AND FEES AS A SOURCE OF REVENUE FOR POLISH MUNICIPALITIES: SUBSTITUTES OR COMPLEMENTS? [PDF]
Financial Internet QuarterlyThe main purpose of this article is analysis of the relationship between local tax and fee policies in Poland. We argue that local authorities have similar and significant discretion over tax and fee policy and, therefore, they can be analysed in a similar way.
JULITA ŁUKOMSKA, JAROSŁAW NENEMAN
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THE IMPACT OF LOCAL TAXES, LOCAL FEES, AND TKKD ON THE REVENUE OF BANTEN PROVINCE
Journal of Applied Economics in Developing Countries<p>This study aims to analyze the structural contribution of local taxes, local levies, and Transfers to Regions and Village Funds (TKKD) in forming regional revenue in Banten Province for the period 2016–2024. This study uses secondary data from the Budget Realization Report (LRA) of districts/cities in Banten Province over nine years of ...
Yusenda Ragil Saputri +1 more
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Specific Features of Legal Regulation of Local Taxes and Fees
Law and Safety, 2020 It has been noted that the legal regulation of local taxes and fees is carried out simultaneously at the national and local levels. An exhaustive list of mandatory payments, the range of taxpayers, the objects of taxation, the maximum rate are defined at the national level.
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