Results 31 to 40 of about 308,706 (297)

Social taxes as an institutional basis of tax trust in the taxation system

open access: yesЕкономіка, 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.
doaj   +1 more source

Fiscal Magic: Outsourcing and the Taxing Power [PDF]

open access: yes, 2013
Some state and local governments in the United States are increasingly outsourcing services through third-party surrogates. In some instances, outsourcing is used as a mechanism to raise revenue to cover current deficits or pay for goods that would ...
Kennedy, Sheila S., Payton, Seth B.
core   +1 more source

ADMINISTRATION OF LOCAL TAXES AND FEES BY LOCAL SELF-GOVERNMENT BODIES: PROSPECTS AND CHALLENGES

open access: yesPublic Management and Administration in Ukraine
Ya.M. Kaziuk, V.T. Ventsel
exaly   +2 more sources

How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan   +3 more
wiley   +1 more source

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

Vehicle miles traveled fee to complement the gas tax and mitigate the local transportation finance deficit [PDF]

open access: yesUrban, 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
openaire   +2 more sources

Heterogeneity in Food Price Inflation Convergence Across the EU: Evidence From Club Dynamics and Structural Breaks

open access: yesAgribusiness, EarlyView.
ABSTRACT This study examines food price inflation rate convergence among EU27 Member States from 2005 to 2024, focusing on structural breaks, external shocks, and regional disparities. Using panel unit root tests and club convergence analysis, the findings reveal no overall convergence but identify multiple convergence clubs.
Tibor Bareith, Imre Fertő
wiley   +1 more source

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

Ethics and Responsibility in the Collection System of Local Taxes and Fees

open access: yesLUMEN 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 ...
openaire   +2 more sources

Modern realities of local taxatoin [PDF]

open access: yes, 2014
У статті висвітлено склад місцевих податків і зборів. Проаналізовано нинішній стан дохідної частини місцевих бюджетів. Досліджено структуру місцевих податків і зборів у забезпеченні фінансових ресурсів органів місцевої влади.
Humeniuk, Oleksandr M.   +3 more
core  

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