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OPTIMIZATION POSSIBILITIES IN BULGARIAN LOCAL TAXATION [PDF]
Trakia Journal of Sciences, 2023 The main goal of this article is to review and analyze the potential of local taxes in terms of increasing revenue to municipalities in Bulgaria. The analysis of local taxation covers a period of 4 years (2018- 2021) and it is focused on two directions:
E. Mutafov
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State and local taxation [PDF]
, 2001 State and local taxation comprises those taxes that are collected at the sub-federal government levels in order to finance state and local public services, assigning discretion in the determination of rates and bases of these taxes to sub-federal ...
Friedrich Schneider, Lars P Feld
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Local taxation in the EU: A convergence study
Investigaciones Regionales - Journal of Regional Research, 2019 In this note we study the convergence of local taxation in the EU-15 for 1975-2015 and two sub-periods, 1975-1994 and 1995-2015. Through a sigma convergence analysis, we find evidence of convergence for 1975-2015 and 1995-2015 but divergence for 1975 ...
Francisco J. Delgado Rivero +2 more
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A review of Ireland’s Local Property Tax
Administration, 2022 Property taxes are common in countries around the world. Until recently, Ireland was an exception as there was no annual tax on residential property. This paper is a review of the Local Property Tax (LPT) system that was introduced in 2013 and had its ...
Turley Gerard
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Kediri city regional tax revenue before and after the Covid-19 pandemic
Keberlanjutan, 2022 Local taxes have a significant contribution to the local government revenue. In 2020, the Covid-19 pandemic decreased the amount of local taxes, resulting in lower local revenue. The social restriction policy disallowed non-essential activities.
Rizki Okta Dwi Kurniawati +1 more
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Certain aspects of taxation at the local level
Вісник Харківського національного університету імені В. Н. Каразіна Серія: «Право», 2022 Introduction. The article considers some aspects of taxation at the local level. The legal regulation of local taxes in Ukraine is determined. The purpose of the article is to clarify certain aspects of taxation at the local level.
Kateryna Plotnikova
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Financial aspects of the Saratov agglomeration development
Известия Саратовского университета. Новая серия: Серия «Экономика. Управление. Право», 2023 Introduction. The issue of financial support for the development of urban agglomerations is one of the most relevant, since the timeliness and completeness of the integration processes financing largely determine the success in achieving the goals of ...
Ryndina, Alexandra O. +1 more
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Frontiers in Environmental Science, 2023 This study estimates the effect of environmental tax legislation on air pollution, using the implementation of China’s Environmental Protection Tax Law (EPTL) as a quasi-natural experiment.
Wenliang Tang, Xue Yang, Xue Yang
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The Dilemma of Financial Autonomy in the Management of Public Finances at the Level of Local Governments [PDF]
Ovidius University Annals: Economic Sciences Series, 2023 This research analyzes a group of municipalities in Algeria from the perspective of financial autonomy in the management of public finances at the level of local administrations.
Mohamed Mouloud Belaid +2 more
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Regional economic growth based on tourism, tax policy, and budget aspects
Jurnal Ekonomi dan Bisnis, 2021 This study analyzes the determinants of regional economic growth and local government revenue (PAD) based on tourism, taxation, and budget policies in Kuningan District.
Dani Rahman Hakim, Siti Ratna Sari Dewi
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