Results 221 to 230 of about 5,145 (250)

LEGAL LIABILITY OF ADMINISTRATIVE ENFORCEMENT IN CASE OF LOCAL TAXES AND FEES

International Journal of Legal Studies ( IJOLS ), 2020
The aim of the considerations is focused on the analysis of legal liability of administrative enforcement in the case of local taxes and fees. The collector is obliged to collect and transfer the local and resort tax to the competent tax authority. His liability is limited only to the amounts of fees he has collected and not paid to the authority's ...
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Tax System of a State: Federal, Regional and Local Taxes and Fees

2018
Purpose 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, Yuliya S. Zima, Armenak V. Davidyan   +2 more
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Administration of Taxes and Local Fees by the State Tax Service of the Republic of Moldova

Competitiveness and Innovation in the Knowledge Economy, 2023
Local taxes and fees constitute revenues of local budgets, of an administrative-territorial capacity (villages, cities, municipalities), but the financial resources constituted by local taxes and fees are used for public expenses for the needs of ensuring local budgets.
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Environmental Impact Of Local Taxes And Fees In Germany

2009
Abstract 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 TAXES AND FEES IN THE ECONOMIC SECURITY OF THE STATE

2020
 The article is devoted to the issue of the impact of taxes on ensuring the economic security of the state. It is proved that local taxes and fees are an important link in the structure of own revenues of local government budgets. At the same time, the analysis of tax revenues of local budgets of Ukraine shows a rather low share of local taxes and fees
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Local office non-audit tax fee dependence and audit quality: a tax client relationship perspective

Managerial Auditing Journal
Purpose 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 ...
Jagadison K. Aier, Jian Cao, Kellie Carr, Joseph R. Rakestraw   +3 more
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Features of legal regulation of local taxes and fees administration and their place in the structure of local budget revenues

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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Tax and Fee Reform, Village Autonomy, and Central and Local Finance: Historical Experience and Realistic Options

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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Dual-process model for the influence of taxes and fees inclusion on price perceptions

Journal of Consumer Marketing, 2022
Sudipta Mukherjee
exaly  

The Influence of the Policy of Replacing Environmental Protection Fees with Taxes on Enterprise Green Innovation—Evidence from China’s Heavily Polluting Industries

Sustainability, 2022
Naiping Zhu
exaly