Results 11 to 20 of about 5,145 (250)
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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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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Journal of Modern ScienceObjectives The aim of this article is to analyze local public fees charged to persons temporarily staying in a tourist or spa municipality as an institution of financial law serving to implement the constitutional principle of financial independence of ...
Tomasz Wołowiec +2 more
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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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On the issue of terms in the legal regulation of local taxes and fees
Analytical and Comparative Jurisprudence, 2022 Статтю присвячено актуальним у податково-правовій сфері питанням строків правового регулювання місцевих податків та зборів. Так, автором було проведено аналіз норм законодавства, якими регламентовано строки встановлення місцевих платежів податкового характеру, прийняття рішення про встановлення місцевих податків та зборів, визначення умов віднесення ...
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THE ROLE OF LAND RESOURCES IN THE FINANCIAL PROVISION OF RURAL AREAS OF UKRAINE [PDF]
Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development, 2022 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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LOCAL TAXES AND CHARGES IN LOCAL BUDGETS’ INCOME GENERATION [PDF]
Baltic Journal of Economic Studies, 2018 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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