Results 21 to 30 of about 437,339 (311)

LA PARTICIPACIÓN DE LOS MUNICIPIOS ALEMANES EN EL IMPUESTO SOBRE LA RENTA [PDF]

open access: yesRevista d'Estudis Autonòmics i Federals, 2009
Income tax on individuals in Germany is counted, along with VAT and corporationtax, among the taxes which are shared by or common to two ormore political/territorial entities in the sense that the said entities take ashare of the tax revenue.
Andrés García Martínez
doaj  

State and Local Taxation. [PDF]

open access: yesJournal of Political Economy, 1912
n ...
openaire   +1 more source

Specific Features of Legal Regulation of Local Taxes and Fees

open access: yesLaw and Safety, 2020
It has been noted that the legal regulation of local taxes and fees is carried out simultaneously at the national and local levels. An exhaustive list of mandatory payments, the range of taxpayers, the objects of taxation, the maximum rate are defined at
O. V. Pabat
doaj   +1 more source

Government social media and corporate tax avoidance

open access: yesChina Journal of Accounting Research, 2023
With the advent of the new media era, government social media have become an important paradigm for social governance. We perform a large-sample regression and reveal that the higher the quality of taxation bureaus’ operation of government social media ...
Qi Jiang, Yanli Chen, Tianjun Sun
doaj   +1 more source

Equalisation Grants and Local Taxation: The Case of Poland

open access: yesGospodarka Narodowa. The Polish Journal of Economics, 2023
This paper uses data on real estate tax revenue obtained by Polish municipalities from 2005 to 2017 to determine whether equalisation grants discourage local governments from collecting their own revenue.
Monika Banaszewska
doaj   +1 more source

Role of local governments in EU member states’ climate policy and legislation

open access: yesnpj Climate Action
This article provides a better understanding of the opportunities and challenges that local governments have in achieving climate objectives, both within EU member states’ national climate policy and national climate law, and how this relates to the ...
Robert Kastelein
doaj   +1 more source

Energy Transition and Regional Heterogeneity of Environmental Taxation in China: From the Perspective of Emission Reduction Effects

open access: yesFrontiers in Environmental Science, 2022
Environmental taxation is a formal environmental regulation policy formed by government intervention. It is generally believed that the imposition of environmental taxation can effectively promote economic agents to reduce pollutant emissions.
Yudan Xu, Pinghua Chen
doaj   +1 more source

Development trends of local taxes in the system of local budgets in Ukraine [PDF]

open access: yesPublic and Municipal Finance, 2020
Effective system of local self-government is a key to the successful development of a democratic state. It should be aimed at ensuring the effective performance of functions by the authorities, creating environment for obtaining quality services by ...
Julia Glushchenko, Natalia Kozhalina
doaj   +1 more source

Rapid Fabrication of Self‐Propelled and Steerable Magnetic Microcatheters for Precision Medicine

open access: yesAdvanced Materials, EarlyView.
A rapid Joule heating fabrication method for the production of self‐propelling, adaptive microcatheters, with tunable stiffness and integrated microfluidic channels is presented. Demonstrated through three microrobotic designs, including a steerable guiding catheter, an untethered wave‐crawling TubeBot, and a distal‐end propelled microcatheter, it was ...
Zhi Chen   +5 more
wiley   +1 more source

Property Taxation in the People\u27s Republic of China [PDF]

open access: yes, 2014
A property tax is a general tax imposed on all property owners based on the value of their properties. Property taxation is common throughout the world due to its numerous advantages. It is regarded as a steady source of local government revenue.
Asian Development Bank
core   +1 more source

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