Results 11 to 20 of about 127,330 (157)
AUDIT OF INCOME FROM LOCAL FEES IN SELECTED COMMUNES OF THE POMERANIAN PROVINCE IN POLAND
Polityki Europejskie, Finanse i Marketing, 2020 The article presents the importance of auditing the assessment of a commune's budget revenues for tourist fees (local fee or spa fee) as a tool enabling its increase by the commune authorized to impose it. The purpose of this article is to present on the
Cezary Szydłowski
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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
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Local Fees as an Example of Visitor and Health Resort Taxes
Studia Periegetica, 2016 A health resort is an area where treatment of patients is conducted, dedicated to the use and protection of natural medicinal materials, which have given the place the status of a health resort.
Matylda Gwoździcka-Piotrowska
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Studia Prawa Publicznego, 2019 This paper deals with the problems relating to the obligation to return the sickness benefit in the event when an insured person takes up paid employment during confirmed incapacity for work due to illness.
Joanna Wojciechowicz
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Parking fees for layover of motor vehicles on public roads – legal analysis of selected issues
Prawo Budżetowe Państwa i Samorządu, 2021 The purpose of this article is to analyse fess for a paid parking zone and for a downtown paid parking zone (the second of the above-mentioned fees has been introduced in September 2019).
Paweł Mańczyk
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SPATIAL INTERACTIONS IN LOCAL POLICY MAKING: APPLICABILITY OF TAX COMPETITION AND TAX MIMICKING CONCEPTS TO LOCAL GOVERNMENT POLICIES ON TAX RATES AND USER CHARGES FOR SERVICES IN POLAND [PDF]
Acta Geobalcanica, 2017 The main research question is how spatial proximity of other agents (neighboring municipalities) influences decision making of local politicians deciding upon user charges for local public services and rates of local taxes.
Paweł Swianiewicz
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Journal of Pharmaceutical Policy and Practice, 2023 Background The local manufacture of pharmaceuticals is an opportunity to develop a broader manufacturing and knowledge-based economy and reduce over dependence on imports.
Kalidi Rajab +8 more
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Role of National Taxes and Fees in the System of Mandatory Payments
Bulletin of Kharkiv National University of Internal Affairs, 2020 The provisions of the Tax Code of Ukraine, which determine the national taxes and fees within the system of mandatory payments, have been studied. It has been determined that the main purpose of national taxes and fees is the formation and saturation of ...
O. V Pabat
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Fees and user charges in large Polish cities
Studia Regionalne i Lokalne, 2014 The aim of this article is to identify the role of fees and user charges in the budgets of large cities (cities with county status) and policies of these entities in this regard. To achieve this goal, the article reviews the research on the importance of
Marcin Będzieszak
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Audit fees and audit adjustments: evidence from Welsh local authorities [PDF]
Public Money & Management, 2016 This paper exploits the availability of pre-audit financial statements to investigate the scale and incidence of audit adjustments and their impact on audit fees in Welsh local authorities. Adjustments to the politically-sensitive general fund, which represent a significant proportion of all adjustments, are associated with increased audit fees.
Greenwood, Margaret, Baylis, Richard
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