Results 181 to 190 of about 140,165 (214)
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International Journal of Auditing, 2023
Recent literature suggests that compared to non‐local CEOs, local CEOs care more about reputation capital and hence exhibit a longer‐term orientation. Building on this literature, we address the audit pricing of CEO locality. Our empirical analyses reveal that audit fees for firms with local CEOs are lower than those for firms without local CEOs ...
Batjargal Bolor‐Erdene +4 more
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Recent literature suggests that compared to non‐local CEOs, local CEOs care more about reputation capital and hence exhibit a longer‐term orientation. Building on this literature, we address the audit pricing of CEO locality. Our empirical analyses reveal that audit fees for firms with local CEOs are lower than those for firms without local CEOs ...
Batjargal Bolor‐Erdene +4 more
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Position of the Local Development Fee in the System of Local Taxes and Fees in the Slovak Republic
Lex localis - Journal of Local Self-Government, 2023In the article, the authors focused on the application of the most recently introduced optional local fee in the Slovak Republic, namely the local development fee. Since 2017, the income from the fee has been a source of funding for the municipalities that have introduced it in their territory by a generally binding ordinance.
Anna Vartašová, Karolína Červená
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Local veterinary inspector/Official Veterinarian fee review
Veterinary Record, 2008SIR, — We wish to advise colleagues that Animal Health, in association with the bva, has, following a competitive tendering process, commissioned adas uk to conduct an independent review of the fees currently paid to local veterinary inspectors (lvis) for work undertaken as Official ...
Catherine, Brown, Nick, Blayney
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Consulting with local authorities on fee setting for services
Nursing and Residential Care, 2014Prospective residents may have the choice of several care homes that suit their health-care needs, however, the cost of the accommodation is usually a major factor that prevents local authorities from sanctioning the move to some services, as Pete Donohue explains
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Avoiding Punishment? Electoral Accountability for Local Fee Increases
Urban Affairs Review, 2021Do voters punish incumbent legislators for raising service costs? Concern about electoral punishment is considered a leading obstacle to increasing taxes and fees to fund service provision, but empirical evidence of such backlash is surprisingly sparse.
Katy Hansen, Shadi Eskaf, Megan Mullin
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Economic and Political Determinants of Fee Income in Norwegian Local Governments
Public Choice, 1995This paper presents an empirical analysis of the determinants of fee income in Norweigan local governments. The point of departure is a representative voter model emphasizing the effects of pure economic variables. The benchmark model is extended by including two aspects of the political system: ideology and strength.
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Environmental Impact Of Local Taxes And Fees In Germany
2009Abstract Local governments often have to fight environmental problems they did not cause. They are, for example responsible for garbage collection and waste-water treatment, but—at least in Germany—have little or no in?uence in setting limits for the use of packaging or relevant parameters for pollutants and toxic sub- stances in waste ...
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DISPUTABLE DETAIL OF STANDARD FORMS OF DECLARATIONS ON LOCAL FEES
Фінансовий простірThearticleexaminestheexpediencyandlegalgroundsforreflectinginformationontaxbenefitsinstandardformsofdeclarationsonlocalfees.It was noted that experts and consultants on accounting and taxation, practicing accountants, are mostly guided by the recommendations developed by the State Tax Service of Ukraine when filling in the annexes to the ...
Kateryna Nedostup, Natalia Hres
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Extras and Premiums: Local PCN Routing with Redundancy and Fees
2023Yu Shen, Oguzhan Ersoy, Stefanie Roos
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LOCAL TAXES AND FEES IN THE ECONOMIC SECURITY OF THE STATE
2020The article is devoted to the issue of the impact of taxes on ensuring the economic security of the state. It is proved that local taxes and fees are an important link in the structure of own revenues of local government budgets. At the same time, the analysis of tax revenues of local budgets of Ukraine shows a rather low share of local taxes and fees
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