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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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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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FISCAL POLICIES REGARDING LOCAL TAXES AND FEES [PDF]
Annals of the University of Petrosani: Economics, 2018 The economic and financial indicators are considered essential in assessing financial performance of the territorial administrative units and not only. However, they depend on a number of well-managed factors that extend their ascertaining character with
IULIANA CENAR
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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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Муниципалитет: экономика и управление, 2023 The system of local taxes and fees in Russian fiscal federalism has a long history and practice, evolving under changing socio-economic conditions in the task of ensuring the cost of municipal goods and services.
Elena A. Kachanova
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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
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Local Taxes and Fees in the Slovak Republic in the Context of the European Charter of Local Self-Government [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2018 The European Charter for Local Self-Government is one of the most important international documents concerning the status and functioning of local self-government. This document was opened for signature as a convention by the member states of the Council
Soňa Kubincová
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Selected Tax Problems of Administrative Enforcement of Taxes and Local Fees
Teka Komisji Prawniczej PAN Oddział w Lublinie, 2022 Article 13 of the Tax Ordinance lists the tax authorities. In the case of local government units, the tax authority is the head of the local authority, the mayor, the head of the district authority and the head of the voivodship, as the authority of first instance, and the local government board of appeals, as the authority to appeal against the ...
Sylwester Bogacki, Volodymyr Martyniuk
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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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Characteristics and Recommendations of Local Administrative Income Regulated in Municipal Income Law
International Journal of Public Finance, 2021 Local governments have different importance for each country. The priority and importance of local governments throughout the world have shown increasing momentum.
Fazıl Aydın
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