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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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Do Tapping Box Technology Increase Local Taxes And District Own Source Revenue?
Jurnal Akuntansi, 2023 Taxes have a very important contribution to the state because they are the main income and a manifestation of community involvement in state spending which is regulated in laws. Local taxes as one of the many sources of District Own Source Revenue have a
Juli Ratnawati +3 more
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Prawo Budżetowe Państwa i Samorządu, 2018 According to Art. 167 of Polish Constitution, there are three main sources of local self-governments revenues: an own income, subsidies and grants. The own income of local communes (gminy) consists of local taxes and fees, including taxes which may also ...
Daria Zaborek, Krzysztof Czarnecki
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Restaurant Tax Collection Policy in Support of Increasing Regional Income in Gorontalo Regency
Publik, 2023 This study aims to analyze the policy of collecting restaurant taxes to increase local revenue (PAD) in Gorontalo Regency. This study uses a qualitative descriptive method with primary and secondary data types.
Rusli Isa, Yanti Aneta
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Improving the fiscal role of local taxes and fees in the formation of revenues of local budgets
Aktualʹnì Problemi Rozvitku Ekonomìki Regìonu, 2017 Decentralization of power and a significant empowerment of local communities, the provision of fiscal autonomy and financial independence of local budgets, strengthening of material and financial base of local self-government is an objective need for ...
Svitlana Mykhailenko
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Review of European and Comparative Law, 2022 Local taxes account for a significant share of the revenue of Hungarian local governments. In the system developed after the transition to democracy in 1990, local governments were granted the right to set a tax on a closed list, which was supplemented ...
Péter Bordás
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WAYS OF IMPROVING ADMINISTRATION LOCAL TAXES
Статистика и экономика, 2016 The article is devoted to the administration of taxes payable to the municipalities (the local budget). The study also identified the role of local taxes in the budgets of municipalities, the problems of administration of local taxes and the ways of ...
Elena V. Egorova
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Jurnal Ilmiah Ilmu Administrasi Publik, 2022 This study aims to determine the contribution of Nonmetallic Minerals and Rocks Tax to the Regional Original Income (PAD) of Malacca Regency. Using secondary data obtained from BPKAD Malacca Regency in 2016-2020.
Marisa S B Seran
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Tax Limits and Local Democracy [PDF]
SSRN 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
Modern System of Local Taxes and Fees in Ukraine [PDF]
Societas et Iurisprudentia, 2016 Local taxes and fees are the financial basis of the local self-government. The implementation of the constitutional guarantees of independence of local governments depends on securing sufficient and stable sources of own revenues of local budgets in the ...
Igor Ivanovich Babin
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