Results 31 to 40 of about 4,679 (154)

Local Taxes and Fees in the Slovak Republic in the Context of the European Charter of Local Self-Government

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016
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

open access: yesСоціальна економіка, 2020
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

open access: yesRUDN Journal of Law, 2018
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

open access: yesInternational 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 ...
openaire   +1 more source

PILOTs as a Means of Circumventing TELs and Managing a Recession: The Case of Wisconsin Municipalities

open access: yesJournal of Public and Nonprofit Affairs, 2018
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

Analyzing the Fiscal Efficiency of the Personal Income Tax and Military Fee to the Local Budgets of the Regions

open access: yesBusiness Inform, 2023
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]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015
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

open access: yesRUDN Journal of Law, 2019
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

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики
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]

open access: yesAnnals of the University of Oradea: Economic Science, 2008
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  

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