The Free Ride is Over: Why Cities, and Citizens, Must Start Paying For Much-Needed Infrastructure [PDF]
Canada’s roads, bridges, wastewater treatment centres and sewer systems are already past their prime. On average, and across the country, these key elements of municipal infrastructure are now past the halfway point of their useful lifespans.
Philip Bazel, Jack M. Mintz
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Role of National Taxes and Fees in the System of Mandatory Payments
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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SPATIAL INTERACTIONS IN LOCAL POLICY MAKING: APPLICABILITY OF TAX COMPETITION AND TAX MIMICKING CONCEPTS TO LOCAL GOVERNMENT POLICIES ON TAX RATES AND USER CHARGES FOR SERVICES IN POLAND [PDF]
The main research question is how spatial proximity of other agents (neighboring municipalities) influences decision making of local politicians deciding upon user charges for local public services and rates of local taxes.
Paweł Swianiewicz
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Municipal amalgamations and local housing prices
In this paper, we examine the relationship between housing prices and municipal amalgamations. Due to consumer preference for access over amenity value, there is a spatial disparity of housing prices, reflecting the value of land in specific locations ...
Vífill Karlsson +1 more
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Tax instruments of local budget revenue regulation
The decentralization of finance in the context of reform of local self-government in Ukraine needs the improvement of the tax system i.e. the optimal allocation of taxes between the local and state budgets.
O. Sukach, L. Sarana, L. Gordienko
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Public Acceptance of and Willingness to Pay for Mosquito Control, Texas, USA
Mosquito control is essential to reduce vectorborne disease risk. We surveyed residents in Harris, Tarrant, and Hidalgo Counties, Texas, USA, to estimate willingness-to-pay for mosquito control and acceptance of control methods.
Katherine L. Dickinson +8 more
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THE ROLE OF LAND RESOURCES IN THE FINANCIAL PROVISION OF RURAL AREAS OF UKRAINE [PDF]
The article describes the role of land resources in the financial support of rural areas of Ukraine. To determine the importance of land resources in the financial sustainability of rural areas, a detailed analysis of their financial potential in the ...
Oleksii SHKURATOV +2 more
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Development of mechanized and automated admission of local taxes and fees in Bulgaria [PDF]
The article presents in a historical plan the results from an investigation of the Informational systems for mechanized and automated admission of local taxes and fees in Bulgaria. Presented is the change of the technical, software and communicational means used in the different stages of development and refinement of the Informational systems for ...
openaire +1 more source
LOCAL TAXES AND CHARGES IN LOCAL BUDGETS’ INCOME GENERATION [PDF]
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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Local Taxes and Fees as a Source of Revenue for Polish Municipalities: Substitutes or Complements? [PDF]
Abstract The main purpose of this article is analysis of the relationship between local tax and fee policies in Poland. We argue that local authorities have similar and significant discretion over tax and fee policy and, therefore, they can be analysed in a similar way.
Łukomska, Julita, Neneman, Jarosław
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