Results 21 to 30 of about 4,679 (154)

Local taxes as a source of revenue of the local self-government. Analysis of a property tax, an agricultural and forest tax on the example of gmina Lidzbark in 2010–2015

Prawo Budżetowe Państwa i Samorządu, 2018
According to Art. 167 of Polish Constitution, there are three main sources of local self-governments revenues: an own income, subsidies and grants. The own income of local communes (gminy) consists of local taxes and fees, including taxes which may also ...
Daria Zaborek, Krzysztof Czarnecki
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Znaczenie władztwa podatkowego dla budżetów gmin

Studia i Materiały, 2019
Municipalitiesin order to fulfill their tasks and achieve social and economic goals. need to have an adequate level of public revenue. Local taxes and fees are of significant importance in this context, because in their scope local authorities have a ...
Agnieszka Krzemińska
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Development trends of local taxes in the system of local budgets in Ukraine [PDF]

Public and Municipal Finance, 2020
Effective system of local self-government is a key to the successful development of a democratic state. It should be aimed at ensuring the effective performance of functions by the authorities, creating environment for obtaining quality services by ...
Julia Glushchenko, Natalia Kozhalina
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Local and spa fee on the example of Kujawsko-pomorskie municipalities

Prawo Budżetowe Państwa i Samorządu, 2016
The article discusses facultative public levies in the Polish tax system – ie. local and spa tax. This publication presents legal structure of both taxes in accordance with the regulations of local taxes and fees contained in the Act of 12 January 1991 ...
Robert Kwaśniewski, Iwona Majewska
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The Question of Reforming of System of Taxes and Fees of the Russian Federation in the Context of Establishment and Introduction of Resort Collecting Revisited

RUDN Journal of Law, 2018
Article is devoted to research problems of formation, development and improvement of system of taxes and fees of the Russian Federation and also standard legal support and fixing of tax legal relationship at this sphere, the analysis of problems of ...
Elena V Evsikova
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Vehicle miles traveled fee to complement the gas tax and mitigate the local transportation finance deficit [PDF]

Urban, Planning and Transport Research, 2020
The objective of this research is to gather data for an urban area, evaluate, and assess the applicability of vehicle miles traveled (VMT) fee to replace or complement the gas tax, and mitigate the local transportation finance deficit. Vehicle data collected from three geographically distributed service stations in Charlotte, North Carolina were used ...
Agustin Rodriguez, Srinivas Pulugurtha
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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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Social taxes as an institutional basis of tax trust in the taxation system

Економіка, управління та адміністрування, 2021
The formation of a socially oriented economy depends on many factors, including the structure and types of national and local taxes. Among the taxes and fees defined by the Tax Code, a special place is occupied by a single social contribution or fee, the
O.J. , S.V. , T.P.
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THE ROLE OF LOCAL TAXES AND FEES IN THE CONDITIONS OF DECENTRALIZATION

INNOVATIVE ECONOMY, 2022
Purpose. Research of the current state and main trends of local taxes and fees, their fiscal and regulatory role in the conditions of budget decentralization and the functioning of the new administrative-territorial system. Methodology of research. The theoretical and methodological basis of the article is the fundamental provisions of modern economic
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Ethics and Responsibility in the Collection System of Local Taxes and Fees

LUMEN Proceedings, 2020
The main objective of this study is to highlight the perception of ethics and responsibility as fundamental values in the activity of public institutions. Another aspect to be clarified is the degree to which taxpayers, through their adopted attitude, are prepared or want to actively participate in consolidating a transparent, responsible, and ...
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