Results 11 to 20 of about 50,081 (266)

A DESCRIPTIVE, CROSS-SECTIONAL STUDY ABOUT THE RELATIONSHIP BETWEEN LOCAL TAX COLLECTION AND SERVICE DELIVERY IN KASESE MUNICIPALITY.

open access: yesStudent's Journal of Health Research Africa, 2023
Background This study aims to determine the relationship between local tax collection and service delivery in Kasese Municipality. Methodology A sample size of 130 respondents was selected using the Krejcie & Morgan sample size table from the ...
Jostus Mukirania   +2 more
doaj   +1 more source

PEMBAHARUAN PERATURAN PAJAK HOTEL MELALUI UNDANG UNDANG NOMOR 28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH

open access: yesMasalah-Masalah Hukum, 2010
Local tax can be defined as tax collected by district government. Local Income was significant contributed to the attainable of district APBD value.
Hendro Saptono
doaj   +1 more source

Local interaction in tax evasion [PDF]

open access: yesEconomics Letters, 2012
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Barnabas M. Garay   +2 more
openaire   +3 more sources

Earmarking tax policy as an instrument of public service provision in regional development

open access: yesПроблеми Законності, 2018
Local taxes contribute to local revenue of around 50 %. The policy of earmarking tax in Law No. 28 of 2009 on Regional Tax affirms the use of tax for development fund that can be enjoyed directly by taxpayers. Earmarking tax ensures that tax revenues are
Kadar Pamuji
doaj   +1 more source

Local Tax Revenue Before and After the Implementation of Online Local Tax Monitoring to Increase the Local Government Revenue (PAD) of Surakarta

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2020
Local governments are given the authority to manage their regional finances independently. One area that provides the biggest contribution in Local Revenue is local tax. For that reason, the regional government, especially the city of Surakarta, seeks to
Muhammad Abdul Aris   +2 more
doaj   +1 more source

STRATEGI PENGELOLAAN PAJAK DAERAH DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) KOTA BANJARMASIN

open access: yesAt-Taradhi: Jurnal Studi Ekonomi, 2017
This study aims to determine the effectiveness, efficiency and strategy of local tax management to increase the local receipt (PAD). The analysis technique used is descriptive analysis and SWOT analysis.
Eny Dewi
doaj   +1 more source

AUDIT OF INCOME FROM LOCAL FEES IN SELECTED COMMUNES OF THE POMERANIAN PROVINCE IN POLAND

open access: yesPolityki 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
doaj   +3 more sources

Local and spa fee on the example of Kujawsko-pomorskie municipalities

open access: yesPrawo 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   +1 more source

INCOME BUDGETS EVALUATION OF SELECTED COMMUNES OF POMORSKIE VOIVODSHIP IN POLAND FROM THE TAX ON MEANS OF TRANSPORT

open access: yesBaltic Journal of Economic Studies, 2020
Local government in Poland at the commune level has various sources of own income, one of them being the tax on means of transport. The need for communes to carry out many tasks requires ensuring income to the local budget at a sufficiently high level ...
Cezary Szydłowski
doaj   +1 more source

Relationship between the Changes in Policy Tools of the Central Government and the Local Fiscal Structure: Focused on the Changes in the Transaction Taxes [PDF]

open access: yesJournal of Contemporary Eastern Asia, 2017
This study aimed to determine the changes in the local fiscal structure brought about by the change in the transaction tax, including the acquisition tax, by the central government. The review of the analysis results proved the following.
Miae Lee, Inseok Seo
doaj   +1 more source

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