Results 11 to 20 of about 44,830 (308)
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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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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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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Municipal Revenue Generation and Sprawl: Implications for the Calgary and Edmonton Metropolitan Regions Derived from an Extension of “Causes of Sprawl” (Technical Paper) [PDF]
The School of Public Policy Publications, 2016 There are good reasons to expect that attributes of local public finance may impact urban land use and, specifically, sprawl. A detailed and novel investigation of U.S.
Melville McMillan
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Pengaruh Pajak Parkir Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Medan
JAS (Jurnal Akuntansi Syariah), 2022 This research aims to show the effect of parking and restaurant taxes on local revenue in the city of Medan. This research uses a quantitative method with a descriptive approach.
Alda Amelia Siregar +1 more
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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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How Taxes of Local Governments Can Contribute to Climate Goals [PDF]
, 2022 Local governments have endorsed the national Climate Agreement and the climate goals included therein. In addition, many local governments have also concluded local climate agreements and formulated their own climate goals.
Monsma, Anneke; id_orcid +8 more
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Strategies of Increasing Local Taxes in the North Central Timor District
Jurnal Ilmiah Ilmu Administrasi Publik, 2020 This research was conducted to determine the strategy for increasing local taxes implemented by the Regional Revenue Agency of Timor Tengah Utara Regency.
Yohanes B.D. Banu +2 more
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Specific Features of Legal Regulation of Local Taxes and Fees
Law 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
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LOCAL TAXES AND CHARGES IN LOCAL BUDGETS’ INCOME GENERATION [PDF]
Baltic Journal of Economic Studies, 2018 The aim of the article is to determine the role of local taxes and charges in local budgets’ income generation, as well as to conduct a comparative legal study of regulatory legal acts that determine the legal basis for local budgets’ income generation ...
Halyna Rossikhina +2 more
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