Results 31 to 40 of about 4,679 (154)
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
doaj +12 more sources
CONDITION OF FINANCIAL SUPPORT OF REGIONAL POLICY
The article assesses the financial support of regional policy. The theoretical and methodological foundations of regional financial policy in Ukraine are highlighted.
Tetiana Gorodetska
doaj +1 more source
JUSTICE IN MODERN RUSSIA: THE CONCEPT AND FEATURES
The article reveals the essential characteristics of justice as a specific type of state activity; identifies the main features of justice that distinguish it, on the one hand, from other types of state activity, and on the other - from other types of ...
Olga V Pankova
doaj +1 more source
LEGAL LIABILITY OF ADMINISTRATIVE ENFORCEMENT IN CASE OF LOCAL TAXES AND FEES
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 ...
openaire +1 more source
Following the rise of tax and expenditure limitations in the 1970s, scholars have focused on assessing the effects of these limitations on local government fiscal outcomes.
Craig S. Maher, Ji Hyung Park, Bit An
doaj +1 more source
The aim of the article is a comprehensive analysis of the fiscal efficiency of personal income tax in the revenues of consolidated local budgets of both the regions of Ukraine and the city of Kyiv; identification of factors and trends that cause changes in its volume and structure.
Liudmyla V. Yurchyshena +1 more
openaire +2 more sources
THEORETICAL AND PRACTICAL CONSIDERATIONS ON FINANCIAL AUTONOMY AND BALANCE LOCAL BUDGETS IN ROMANIA [PDF]
In order to meet the needs of local interest, the state is obliged to organize and operate a system of economic and social relations, in cash, whose purpose is the creation and distribution of funds into local financial resources.
POPEANGĂ VASILE NICOLAE
doaj
RULE-MAKING POLICY OF THE REPUBLIC OF CRIMEA IN THE CONDITIONS OF CHANGE OF CONSTITUTIONAL CYCLES
This paper draws on new comparative data from these three cycles of Crimean constitutional process (1992-1994, 1995-1998 and 2014-2018) to provide evidence for a novel approach to changes in political and legal systems - an approach that explains both ...
Ilya V Bondarchuk
doaj +1 more source
FISCAL CAPACITY OF LOCAL AUTHORITIES IN UKRAINE AND THE EU MEMBER-STATES
This article aims to assess the local governments’ fiscal capacity and to determine the revenue decentralization impact on economic growth. The sample includes 27 national economies of the EU member-states and Ukraine over the period from 2011 to 2024 ...
Микола Пасічний +5 more
doaj +1 more source
THE AFFORDABILITY AND THE FISCAL PRESSURE – MAIN INDICATORS IN CAPITALISING THE DECISIONS OF THE PUBLIC MANAGER [PDF]
The paper’s objective is to present the affordability and the fiscal pressure, essential indicators, in our opinion, in capitalising every local community’s fiscal policies, specific to the natural person and legal person tax payers.
Petru Filip
doaj

