Results 21 to 30 of about 308,706 (297)

Don't Increase Federal Gasoline Taxes - Abolish Them [PDF]

, 2007
Many experts believe that gasoline taxes should be increased for a variety of reasons. Their arguments are unpersuasive. Oil is not disappearing, and when it becomes more expensive, market agents will substitute away from gasoline to save money. The link
Jerry Taylor, Peter Van Doren
core   +1 more source

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, Yuliia Svitlychna, Oksana Brusakova   +2 more
doaj   +1 more source

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
doaj   +1 more source

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
openaire   +1 more source

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
doaj   +1 more source

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
doaj   +1 more source

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
doaj   +1 more source

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
doaj   +1 more source

Development of mechanized and automated admission of local taxes and fees in Bulgaria [PDF]

Scientific Works, 2021
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 FEES AS A SOURCE OF REVENUE FOR POLISH MUNICIPALITIES: SUBSTITUTES OR COMPLEMENTS? [PDF]

Financial Internet Quarterly
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.
JULITA ŁUKOMSKA, JAROSŁAW NENEMAN
openaire   +3 more sources