Results 11 to 20 of about 22,904 (165)
TARGETING TAXES ON LOCAL EXTERNALITIES
Annals of Economics and Statistics, 2023 We consider optimal anonymous consumption taxes in situations where the magnitude of an externality varies with individuals who cause it. For instance, urban fuel consumers generate greater pollution damages compared to rural consumers, but both groups are subjected to the same fuel tax.
Gauthier, Stéphane, Henriet, Fanny
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Tax Expenditures in Local Taxes - an Effective Instrument of Local Tax Policy? The Example of Poland
Contemporary Economics, 2021 This study examines the size and diversity of tax expenditures (TEs) by gminas (municipalities) in Poland between 2007 and 2019. Consequences of gminas' taxing power and the reduction of revenues resulting from statutory tax preferences were taken into account.
Felis, Paweł, Gołębiowski, Grzegorz
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Local interaction in tax evasion [PDF]
Economics Letters, 2012 zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Barnabas M. Garay +2 more
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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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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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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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The Effectiveness and Contribution of Hotel and Restaurant Tax Revenue to PAD Palopo City
IJEBD (International Journal of Entrepreneurship and Business Development), 2022 Purpose: Regional Original Income is revenue from local tax levies, regional levies, separated regional wealth management and other income. Restaurant tax and hotel tax are included in local taxes.
Ekki Satria Jaya, Eko Edy Susanto
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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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TAX JURISDICTION OF COMMUNES IN POLAND AND METHODS OF ITS IMPLEMENTATION
Polityki Europejskie, Finanse i Marketing, 2022 The aim of the study was to determine the possibility of using methods of implementing the tax gov-ernance of municipalities in the field of local taxes and to assess the importance of using government for the financial planning of the municipality in ...
Dorota Burzyńska
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