Results 21 to 30 of about 50,081 (266)

FOREIGN EXPERIENCE OF LOCAL TAX POLICY: PROSPECTS OF APPLICATION IN RUSSIA

open access: yesRUDN Journal of Political Science, 2018
The article examines the main trends of local tax policy in foreign countries (United States, Canada, Germany, Britain and France) and the prospects of applying foreign experience to Russian policy.
Artem Sergeevich Zharov
doaj   +1 more source

EXAMINATION OF THE PRACTICE OF TOURISM TAX LEVYING BY HUNGARIAN MUNICIPALITIES IN THE EARLY OF 2020`S [PDF]

open access: yesGeo Journal of Tourism and Geosites
The aim of this study is to examine the activities of local governments in Hungary in relation to tourism taxes in the post-COVID-19 era. The research is significant in two respects: on the one hand, local taxes, and one type of these, tourism tax, are
Gábor KOZMA
doaj   +1 more source

The impact of public policy on budget realization during the COVID-19 pandemic in Indonesia

open access: yesCogent Economics & Finance
Budget changes triggered by internal factors intend to realize budget effectiveness and save the budget. Meanwhile, Refocusing Activities and Budget Reallocation (RABR) tends to disrupt budget realization because external factors trigger it.
Bornok Situmorang   +2 more
doaj   +1 more source

Tax Limits and Local Democracy [PDF]

open access: yesSSRN Electronic Journal, 2013
Based on a theoretical model where state limits on local government policy elicit a move from private value (position issue) to common value (valence issue) voting, I exploit exogenous variation in tax limitation rules in over 7,000 Italian municipalities during the 2000s to show that fiscal restraints provoke a fall in voter turnout and number of ...
openaire   +4 more sources

Real Property Tax in the Countries of Visegrad Group – Comparative View

open access: yesStudia Iuridica Lublinensia, 2022
Real property tax belongs to traditional taxes, often imposed as a local tax. The same applies to V4 countries (Slovakia, Czech Republic, Hungary, Poland), however, the budgetary significance of its revenues differs across these states and so does their ...
Anna Vartašová, Karolína Červená
doaj   +1 more source

The Effect of Local Taxes and Retribution on Economic Growth in Indonesia

open access: yesJurnal Analisis Bisnis Ekonomi, 2020
The purpose of the study is to analyze the effect of local taxes and retributions on the economic growth in Indonesia. The data used are secondary data from provinces in Indonesia 2014-2017 using panel data regression with Random Effects Model (REM). The
Bayu Rhamadani Wicaksono
doaj   +1 more source

Large‐Area 2D Metasurface‐Based Triboelectric E‐Skin Arrays: Contact & Proximity Tactile Mapping with Broadband Acoustic Readouts

open access: yesAdvanced Materials, EarlyView.
Metasurface‐engineered NC‐TENG arrays integrate tactile pressure mapping, non‐contact gesture sensing, and acoustic signal readouts in one ultrathin module, and outperforms pristine PDMS in terms of electrical output and real‐time spatial mapping for next‐gen wearables.
Injamamul Arief   +12 more
wiley   +1 more source

Disrupting the regional housing market: Airbnb in New Zealand

open access: yesRegional Studies, Regional Science, 2019
The role of accommodation-sharing platforms, such as Airbnb, is seen as a disruption to more conventional accommodation providers and rental markets in many cities and regions worldwide. This Regional Graphic focuses on New Zealand, showing a snapshot in
Malcolm Campbell   +3 more
doaj   +1 more source

Facing or retreating? Evaluating the impact of fiscal pressure and the selection preference of tax efforts among Chinese local government

open access: yesFrontiers in Environmental Science, 2023
As China’s economy enters a new era, fiscal pressure is growing rapidly. How will local governments select their preference of tax efforts under pressure? Are they facing or retreating?
Zhen Deyun, Zhen Deyun, Pan Yiqing
doaj   +1 more source

ChicGrasp: Imitation‐Learning‐Based Customized Dual‐Jaw Gripper Control for Manipulation of Delicate, Irregular Bio‐Products

open access: yesAdvanced Robotics Research, EarlyView.
Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar   +8 more
wiley   +1 more source

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