Results 21 to 30 of about 127,330 (157)

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
openaire   +2 more sources

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.
openaire   +2 more sources

Selected Tax Problems of Administrative Enforcement of Taxes and Local Fees

Teka Komisji Prawniczej PAN Oddział w Lublinie, 2022
Article 13 of the Tax Ordinance lists the tax authorities. In the case of local government units, the tax authority is the head of the local authority, the mayor, the head of the district authority and the head of the voivodship, as the authority of first instance, and the local government board of appeals, as the authority to appeal against the ...
Sylwester Bogacki, Volodymyr Martyniuk
openaire   +1 more source

Opłata i dotacja uzdrowiskowa – ewolucja unormowań prawnych

Studia Prawa Publicznego, 2019
The legislator’s fee and spa subsidy established a source of income for a local government unit that has the status of a spa (health resort) municipality. The health resort municipality may collect the health resort fee from natural persons staying more
Bogusława Michalak-Trybus
doaj   +1 more source

Off-budget revenues and debt limit in municipalities in the Wielkopolska

Rozwój Regionalny i Polityka Regionalna, 2022
The paper aims to assess whether the size of municipal off-budget activities carried out by municipally-owned companies (MOCs) depends on the municipality’s outstanding debt and unused debt capacity.
Anna Białek-Jaworska, Robert Jaworski, Artur Wachowiak   +2 more
doaj   +1 more source

THE ROLE OF LAND RESOURCES IN THE FINANCIAL PROVISION OF RURAL AREAS OF UKRAINE [PDF]

Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development, 2022
The article describes the role of land resources in the financial support of rural areas of Ukraine. To determine the importance of land resources in the financial sustainability of rural areas, a detailed analysis of their financial potential in the ...
Oleksii SHKURATOV, Olesia KHOKHULIAK, Tetyana KUSHNIRUK   +2 more
doaj  

Budget of local government institutions of Orenburg province in 1914–1917

Известия высших учебных заведений. Поволжский регион: Гуманитарные науки, 2023
Background. Based on the analysis of the materials, present the practical activi-ties of collecting the budget of local government institutions in Orenburg province. The purpose of the study is to find out the most important items of income (fees) to the
E.F. Tomina
doaj   +1 more source

Ekaterinburg budget: a retrospective, structural analysis. Ways to increase the revenue base of municipalities through local taxes and fees.

Муниципалитет: экономика и управление, 2023
The system of local taxes and fees in Russian fiscal federalism has a long history and practice, evolving under changing socio-economic conditions in the task of ensuring the cost of municipal goods and services.
Elena A. Kachanova
doaj   +1 more source

Public utility fees as own revenues of local self-government units in the territory of Autonomous Province of Vojvodina [PDF]

Zbornik Radova Pravnog Fakulteta u Nišu
The process of fiscal decentralization, as a typical feature of contemporary societies, implies the transfer of public functions and public revenues from higher to lower levels of authorities in order to ensure the financing of the transferred functions.
Cvetković-Ivetić Cvjetana, Baturan Luka   +1 more
doaj   +1 more source

Protected area entrance fees in Tanzania: The search for competitiveness and value for money

Koedoe: African Protected Area Conservation and Science, 2017
User fees charged by Tanzania’s Game Reserves (GR) and Wildlife Management Areas (WMAs) have not changed since 2008. Although previous research has been done on visitors’ willingness-to-pay to enter national parks in Tanzania, none has been conducted on ...
Anna Spenceley, Andrew Rylance, Sadiki L. Laiser   +2 more
doaj   +1 more source