Results 1 to 10 of about 944,825 (197)
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, Ahsan Habib
exaly +3 more sources
Local Taxes and Fees in the Slovak Republic in the Context of the European Charter of Local Self-Government [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2018 The European Charter for Local Self-Government is one of the most important international documents concerning the status and functioning of local self-government. This document was opened for signature as a convention by the member states of the Council
Soňa Kubincová
doaj +9 more sources
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
O. V. Pabat
doaj +3 more sources
Modern System of Local Taxes and Fees in Ukraine [PDF]
Societas et Iurisprudentia, 2016 Local taxes and fees are the financial basis of the local self-government. The implementation of the constitutional guarantees of independence of local governments depends on securing sufficient and stable sources of own revenues of local budgets in the ...
Igor Ivanovich Babin
doaj +1 more source
Local and spa fee on the example of Kujawsko-pomorskie municipalities
Prawo Budżetowe Państwa i Samorządu, 2016 The article discusses facultative public levies in the Polish tax system – ie. local and spa tax. This publication presents legal structure of both taxes in accordance with the regulations of local taxes and fees contained in the Act of 12 January 1991 ...
Robert Kwaśniewski, Iwona Majewska
doaj +2 more sources
Mobilising sustainable local government revenue in Ghana: modelling property rates and business taxes [PDF]
Commonwealth Journal of Local Governance, 2015 Property rates and business operating license fees constitute the major revenue sources for local government authorities. Accurate assessment of these revenues enhances the revenue base and effectiveness of their generation.
Samuel B Biitir, John K Assiamah
doaj +4 more sources
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
Liana Simón Otero, Raysa Capote Pérez
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FISCAL POLICIES REGARDING LOCAL TAXES AND FEES [PDF]
Annals of the University of Petrosani: Economics, 2018 The economic and financial indicators are considered essential in assessing financial performance of the territorial administrative units and not only. However, they depend on a number of well-managed factors that extend their ascertaining character with
IULIANA CENAR
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Improving the fiscal role of local taxes and fees in the formation of revenues of local budgets
Aktualʹnì Problemi Rozvitku Ekonomìki Regìonu, 2017 Decentralization of power and a significant empowerment of local communities, the provision of fiscal autonomy and financial independence of local budgets, strengthening of material and financial base of local self-government is an objective need for ...
Svitlana Mykhailenko
doaj +2 more sources
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 The European Charter for Local Self-Government is one of the most important international documents concerning the status and functioning of local self-government. This document was opened for signature as a convention by the member states of the Council
Soňa Kubincová
doaj +12 more sources