Results 41 to 50 of about 22,904 (165)

Local Fees as an Example of Visitor and Health Resort Taxes

Studia Periegetica, 2016
A health resort is an area where treatment of patients is conducted, dedicated to the use and protection of natural medicinal materials, which have given the place the status of a health resort.
Matylda Gwoździcka-Piotrowska
doaj  

The Effect of Tax, General Allocation Fund, and Retribution on Regional Expenditure

The Spirit of Society Journal: International Journal of Society Development and Engagement
Regional autonomy gives local governments the authority to manage their finances, including regional expenditure, in order to achieve national goals. Effective and efficient regional spending is the key to regional development and improving community ...
Mohammad Wasil
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Taxation of Historical and Artistic Real Estate

Prawo Budżetowe Państwa i Samorządu, 2018
The article presents general aspects of the taxation of historical and artistic real estate. It includes a few kinds of taxes. Firstly an income tax derived from ownership of properties of historical and artistic interest is discussed.
Maria Pia Nastri
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Issues of forming the revenue side of local budgets in Kazakhstan and abroad

Journal of Modern Science, 2019
Annotation The article is devoted to such important indicators and tax policy as local taxes. The article also reviews the role of local budgets in formulating the overall budget of the republican budget, formulating international fiscal budget.
Manet Manet Nurmaganbetova
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The effect of e-local tax return usage towards local tax compliance

Journal of Contemporary Accounting, 2020
The objectives of this study were to explore the factors that affected the usage of e-local tax return, user satisfaction and local tax compliance, such as subjective norms, output quality, self-efficacy, anxiety, perceived usefulness, perceived ease of use, and intention to use e-local tax return.
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ANALISIS POTENSI PAJAK DAN RETRIBUSI DAERAH KABUPATEN SLEMAN TAHUN 2006 – 2010

Jurnal Ilmiah Akuntansi dan Bisnis, 2013
The research aimed to determine: the level of effectiveness of each local tax and retribution, the growth rate of each local tax and retribution, the level of contribution of each local tax and retribution toward total local taxes and retributions at ...
Andreas Suryo Adi, Firma Sulistiyowati
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The Relationship Between Local Tax Price and Demand of the Public Goods

Economies
In this study, we use a structural demand framework rather than simple correlations between taxes and expenditure to investigate whether local taxes in Korea function as a price mechanism for local public goods. We construct a panel dataset for 226 basic
Sungil Yoon, Sangsoo Lim, Hyungjo Hur
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Financial Autonomy of Municipalities – Microeconomic Backgrounds [PDF]

Societas et Iurisprudentia, 2016
Financial autonomy is an important aspect of the local government existence. In the paper there is analysed a sample of the Slovak municipalities on which a modified methodology of quantification of municipal financial autonomy has been applied. The same
Ladislav Poliak
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Collaboration with local tax authorities providing tax information

Ius et Administratio, 2023
Currently, there is an increasing cooperation in the exchange of tax information, and this information is also obtained from local tax authorities by other public administration bodies. The issue of providing tax information by local tax authorities is a part of a broader topic concerning the cooperation between administrative bodies.
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Bodies of self-organization of the population: getting taxes, paying taxes

Lex Portus, 2019
At present, the municipal reform is carried out in Ukraine. Ukrainian municipal legislation’s main drawback consists of its lack of details, when it comes about the local territorial community groups; very often they organize themselves in the house ...
Mishyna N.
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