Results 21 to 30 of about 22,904 (165)

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

Budgetary and tax policy at the present stage and its role in forming budgets of different levels

Управление, 2023
Budgetary and tax policy is designed to ensure sustainable development of the Russian economy on the basis of modernization, to improve the living standards of the population by reducing social inequality, and to adapt the budget system to modern ...
N. Z. Zotikov
doaj   +1 more source

Role of National Taxes and Fees in the System of Mandatory Payments

Bulletin of Kharkiv National University of Internal Affairs, 2020
The provisions of the Tax Code of Ukraine, which determine the national taxes and fees within the system of mandatory payments, have been studied. It has been determined that the main purpose of national taxes and fees is the formation and saturation of ...
O. V Pabat
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PERUBAHAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN DARI PAJAK PUSAT MENJADI PAJAK DAERAH

Masalah-Masalah Hukum, 2011
Duty of Acquisition Rights to Land and Building (BPHTB) is a tax imposed on the acquisition of land and or buildings. Its legal basis is the Act No. 21 of 1997 which was later amended by Act No. 20 of 2000.
Budi Ispriyarso
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DISBALANCE BETWEEN TAX ASSESSMENTS AND MARKET PRICES OF REAL ESTATE [PDF]

Trakia Journal of Sciences, 2019
The research aims to show some deficiencies in the legal framework including the formation and of property tax assessment and their deviation from the market values. Experimental results of price comparisons of market values in 1 BGN per 1 sq.m.
D. Ushatova
doaj   +1 more source

RESPON PAJAK DAERAH TERHADAP PRODUK DOMESTIK REGIONAL BRUTO (PDRB) KOTA PALEMBANG

Jurnal Ekonomi Pembangunan
This research is aimed to analysing the response of local taxes receipt toward product domestic regional bruto in Palembang. Data of this research are secondary data from 1994-2002 obtained from the publication of outhority institution.
Taufiq Marwa, Abu Kosim
doaj   +1 more source

The Size of Tax Jurisdiction and Tax Density

Annales Universitatis Mariae Curie-Skłodowska Sectio H, Oeconomia, 2023
Theoretical background: Theory of public finance theory quite widely recognized that the purest indicator of government size is to observe the determinants and trend of level of public spending.
Artur Walasik
doaj   +1 more source

Local TaxCompetition in Poland? [PDF]

Miscellanea Geographica, 2016
AbstractThe concept of tax competition has been successfully applied in an analysis conducted in several European countries, but so far it has not been systematically tested either in Poland or in other countries of Central and Eastern Europe. There are two types of competition discussed in the article: classic competition for mobile tax base and ...
Swianiewicz Paweł, Łukomska Julita
openaire   +2 more sources

Local taxes and economic voting: evidence from city ballot measures

Political Science Research and Methods
Do voters punish local politicians for raising taxes? In California, proposed tax increases must be approved via local ballot measures. Using a regression discontinuity design that exploits the narrow passage of local tax initiatives, we find that ...
Jacques Courbe, Julia Payson
doaj   +1 more source

The Effect of Local Taxes and Retribution on Economic Growth in Indonesia

Jurnal Analisis Bisnis Ekonomi, 2020
The purpose of the study is to analyze the effect of local taxes and retributions on the economic growth in Indonesia. The data used are secondary data from provinces in Indonesia 2014-2017 using panel data regression with Random Effects Model (REM). The
Bayu Rhamadani Wicaksono
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