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digitizing local revenue receipts
2022digitizing local revenue is a solution to answer the increasing challenges of future development, but revenue cannot be ...
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Local charges – important revenue for local governance?
2018This paper deals with revenue of local charges in the Czech Republic. The Czech Republic is characterized with many small municipalities. Local governances need financial independence for filling their tasks and for avoidance of inadequate state to the local activities. However, it is very important to have enough own revenue and to manage this revenue
Tomášková Eva, Mrkývka Petr
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Restaurant Tax Revenue in Enhancing Local Revenue in the City of Ambon
Summa : Journal of Accounting and Tax, 2023Ambon City Regulation Law No. 2 of 2011, in CHAPTER 1 Article 1 paragraph 12, clarifies that restaurant tax pertains to the services provided by restaurants. Additionally, in Article 1 paragraph 13, it defines a restaurant as an establishment offering food and/or beverages, encompassing cafeterias, stalls, bars, and similar entities, including food ...
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1985
Austria is a Federal Republic consisting of 9 provinces that are again divided into 98 districts and a total of 2,300 Municipalities. Vienna the capital of Austria is a province and a municipality as well. Elections for the federal Parliament take place every 4 years. Elections on the Provincial and Local Level are held every 5 or 6 years. There are no
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Austria is a Federal Republic consisting of 9 provinces that are again divided into 98 districts and a total of 2,300 Municipalities. Vienna the capital of Austria is a province and a municipality as well. Elections for the federal Parliament take place every 4 years. Elections on the Provincial and Local Level are held every 5 or 6 years. There are no
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Separation of State and Local Revenues
The ANNALS of the American Academy of Political and Social Science, 1915The history of American state finance in the last thirty years reveals two major movements, one against excessive uniformity, the other against excessive decentralization. It has been found on the one hand that a uniform rate of taxation cannot successfully be applied to all forms of property, and we have the irresistible movement for classification of
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Transition of Local Revenue Systems
2014It is clear that China is tentatively transitioning or attempting to transition from an old local revenue system that relied exclusively on land transfer fees (LTF) from selling land use rights to a new system that changes the one-time fee into a regular tax alongside a different use for the revenue. In this chapter, we provide a more detailed analysis
Yilin Hou, Qiang Ren, Ping Zhang
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