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Position of the Local Development Fee in the System of Local Taxes and Fees in the Slovak Republic
Lex localis - Journal of Local Self-Government, 2023In the article, the authors focused on the application of the most recently introduced optional local fee in the Slovak Republic, namely the local development fee. Since 2017, the income from the fee has been a source of funding for the municipalities that have introduced it in their territory by a generally binding ordinance.
Anna Vartašová, Karolína Červená
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Tax System of a State: Federal, Regional and Local Taxes and Fees
2018Purpose The purpose of the paper is studying the peculiarities to adjust contradictions in the Russian tax system and drawing up a practical model to organize tax system of the country and to implement a fiscal federalism in modern Russia. Methodology The methodology for testing a hypothesis under suggestion includes methods of economic statistics ...
Irina V. Gashenko +2 more
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Environmental Impact Of Local Taxes And Fees In Germany
2009Abstract Local governments often have to fight environmental problems they did not cause. They are, for example responsible for garbage collection and waste-water treatment, but—at least in Germany—have little or no in?uence in setting limits for the use of packaging or relevant parameters for pollutants and toxic sub- stances in waste ...
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Local office non-audit tax fee dependence and audit quality: a tax client relationship perspective
Managerial Auditing JournalPurpose This study aims to examine how audit firms proactively respond to threats to independence posed by non-audit tax services. Specifically, this study adopts a local office non-audit tax service client relationship perspective to investigate whether dependence on non-audit tax fees at the office level affects auditor independence concerning the ...
Jagadison K. Aier +3 more
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The Chinese Economy, 2005
(2005). Tax and Fee Reform, Village Autonomy, and Central and Local Finance: Historical Experience and Realistic Options. The Chinese Economy: Vol. 38, No. 6, pp. 3-35.
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(2005). Tax and Fee Reform, Village Autonomy, and Central and Local Finance: Historical Experience and Realistic Options. The Chinese Economy: Vol. 38, No. 6, pp. 3-35.
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1988
A decade ago Bosselman and Callies heralded the onset of a so-called ‘Quiet Revolution in Land-Use Control’ (1971). They referred to the increasingly active role that state governments were assuming in regulating the use of land which had traditionally been a local function (Mushkatel and Mushkatel, 1979).
Alvin H. Mushkatel, Louis Weschler
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A decade ago Bosselman and Callies heralded the onset of a so-called ‘Quiet Revolution in Land-Use Control’ (1971). They referred to the increasingly active role that state governments were assuming in regulating the use of land which had traditionally been a local function (Mushkatel and Mushkatel, 1979).
Alvin H. Mushkatel, Louis Weschler
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sj-economics scientific journal, 2016
Revenues from local taxes and fees on real estates are one of the basic components of revenue-own source in the budgets of municipalities in Poland. Their amounts have a very large impact on the municipal budget. This study characterized the notion of the community and principle functions, and described the concept of the budget and its components ...
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Revenues from local taxes and fees on real estates are one of the basic components of revenue-own source in the budgets of municipalities in Poland. Their amounts have a very large impact on the municipal budget. This study characterized the notion of the community and principle functions, and described the concept of the budget and its components ...
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Law and innovations
Problem setting. An important element of the economic basis for effective resolution of tasks and functions by local self-government bodies is the income of local budgets. According to information from the official state web portal of open data in the field of public finances - Open budget, there are 1,952 local budgets in Ukraine, the revenue part of ...
Nataliya Maryniv, Mushfik Damirchyev
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Problem setting. An important element of the economic basis for effective resolution of tasks and functions by local self-government bodies is the income of local budgets. According to information from the official state web portal of open data in the field of public finances - Open budget, there are 1,952 local budgets in Ukraine, the revenue part of ...
Nataliya Maryniv, Mushfik Damirchyev
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