Results 261 to 270 of about 25,264 (308)
Some of the next articles are maybe not open access.
2023
Local taxation was the cause of the downfall of a politician of the stature of Margaret Thatcher, and for individuals and households it has a double impact, directly affecting disposable incomes and the availability of local services. Understanding local taxation requires consideration of technical details like council tax bands, ratios and ...
exaly +2 more sources
Local taxation was the cause of the downfall of a politician of the stature of Margaret Thatcher, and for individuals and households it has a double impact, directly affecting disposable incomes and the availability of local services. Understanding local taxation requires consideration of technical details like council tax bands, ratios and ...
exaly +2 more sources
2019
Vergileme, devletlerin kamusal hizmetlerinigerçekleştirebilmesi amacıyla gelir sağlamak için egemenlik gücüne bağlı olarakkişilere konulan mali yükümlülüklerdir. Devletler, kamu hizmetlerininkarşılanması amacıyla vergi geliri elde etmek istemektedirler.
ÇİFTÇİ, Taha Emre, Organ, İbrahim
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Vergileme, devletlerin kamusal hizmetlerinigerçekleştirebilmesi amacıyla gelir sağlamak için egemenlik gücüne bağlı olarakkişilere konulan mali yükümlülüklerdir. Devletler, kamu hizmetlerininkarşılanması amacıyla vergi geliri elde etmek istemektedirler.
ÇİFTÇİ, Taha Emre, Organ, İbrahim
openaire +3 more sources
Distributional Issues in Local Taxation
The Economic Journal, 1991The introduction of the Community Charge, a poll tax, in place of the local tax on domestic property ('domestic rates') in Britain has highlighted important issues of both equity and efficiency in local government finance. The Government's own analysis, set out in a Green Paper issued at the start of i986,2 stressed the efficiency objectives of the ...
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Public Money & Management, 1990
Fairness was one of the main criteria set out by the Government as a test against which a local tax should be judged. The Government's argument was that, at the local level, taxes should reflect the benefits received from public expenditure, rather than be related to ability to pay.
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Fairness was one of the main criteria set out by the Government as a test against which a local tax should be judged. The Government's argument was that, at the local level, taxes should reflect the benefits received from public expenditure, rather than be related to ability to pay.
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Public Finance and Management, 2012
This symposium focuses on issues in local taxation. Throughout this issue, the term “local government” will refer to any governmental unit that is lower in authority than the central or national government. While national and international events often drive media coverage and public policy debates, local governments are responsible for providing many ...
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This symposium focuses on issues in local taxation. Throughout this issue, the term “local government” will refer to any governmental unit that is lower in authority than the central or national government. While national and international events often drive media coverage and public policy debates, local governments are responsible for providing many ...
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1999
For centuries, a substantial, but variable, proportion of the taxation burden falling on the citizen has been paid not to the organs of central government, but either to local government or to the Church.
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For centuries, a substantial, but variable, proportion of the taxation burden falling on the citizen has been paid not to the organs of central government, but either to local government or to the Church.
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Informal Local Taxation in Developing Countries [PDF]
Environment and Planning C: Government and Policy, 1992 In this paper an attempt has been made to apply to the area of local taxation in developing countries the concept of ‘informality’ which has been so successfully utilized in other areas. Information taxation is defined as the mobilization of resources outside normal tax channels for the provision of public goods and services.
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Local Economic Development and Local Taxation
Urban Affairs Review, 2001The author examines the orientation of Ukrainian local governments to their local economic development responsibilities and uses theory on local regimes, fiscal stress, and organizational capacity to explain differential tax burdens across local governments.
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BUSINESS AND LOCAL TAXATION IN THE PHILIPPINES
Journal of East Asian Studies, 2020AbstractThis article argues that weak local governments increase levels of taxation by “borrowing” institutional capacity from certain types of businesses. While many businesses lobby against taxation, businesses that are locally owned, nationally connected, and logistically complex build robust associations that support taxation.
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Decentralization, Local Taxation and Citizenship in Senegal
Development and Change, 2006This article deals with the politics of revenue collection in a framework of decentralization, democratization and multiparty politics as experienced in the small village of Barkedji in the pastoral region of Senegal. In Senegal, revenue collection has recently been transferred from state administrators to locally elected councillors.
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