Results 41 to 50 of about 4,679 (154)

Financial Tools of the Tax Policy in Local Communities and Their Consequences for the Budget

Problemy Zarządzania, 2017
When aiming to create a basis for rational and efficient policies for the budget income of local communities, it is necessary to introduce certain changes in the existing approach towards the introduction of tax reductions and exemptions within the ...
Magdalena Kogut-Jaworska
doaj   +1 more source

Assessment of Socio-Economic Impacts of Zeolite Mining to Regional Development – Case Study [PDF]

E3S Web of Conferences, 2019
The presented article deals with the impact of mining of mineral resources, namely zeolites, to the socio -economic area of regional development. Case study is focused on analysis of macroeconomic parameters of selected indicators for the implementation ...
Šimková Zuzana, Grohol Milan, Kubacki Krysztof, Kapko Martin   +3 more
doaj   +1 more source

Administrative and legal regulation of local taxes and fees: the current state of affairs in Ukraine and positive foreign experience

, 2022
Abstract In recent years, Ukraine has purposefully taken a course towards European integration. Therefore, it is necessary to focus on positive foreign experience, especially in the area of financial and tax policy of the state. The purpose of the article is to conduct a comprehensive analysis of the current state of administrative and legal ...
Olena Yara, Svitlana I. Hlushchenko, Mykola V. Koval, Nataliia A. Lytvyn, Hanna V. Berlach   +4 more
openaire   +1 more source

Tax Revenues of the Berehove Territorial Community Budget: A Structural-Dynamic Analysis (2021–2025)

Проблеми сучасних трансформацій. Серія: економіка та управління
The sustainability of the revenue base of local budgets during wartime largely depends on the stability of tax revenues and the ability of communities to adapt their tax base to changes in economic activity.
Габріелла Лоскоріх, Вероніка Ганусич, Оксана Перчі   +2 more
doaj   +1 more source

LOCAL TAXES IN BULGARIA- A SOURCE OF REVENUES IN THE MUNICIPALITY BUDGETS [PDF]

Challenges of the Knowledge Society, 2019
Amendments to the Constitution of the Republic of Bulgaria were adopted in 2007 and Article 141 empowered the municipal councils to determine the amount of local taxes under the conditions and within the limits established by law.
Vanya PANTELEEVA
doaj  

Administration Of Taxes And Local Fees By The State Tax Service Of The Republic Of Moldova

Competitiveness and Innovation in the Knowledge Economy, 2023
Local taxes and fees constitute revenues of local budgets, of an administrative-territorial capacity (villages, cities, municipalities), but the financial resources constituted by local taxes and fees are used for public expenses for the needs of ensuring local budgets.
openaire   +3 more sources

Budget of local government institutions of Orenburg province in 1914–1917

Известия высших учебных заведений. Поволжский регион: Гуманитарные науки, 2023
Background. Based on the analysis of the materials, present the practical activi-ties of collecting the budget of local government institutions in Orenburg province. The purpose of the study is to find out the most important items of income (fees) to the
E.F. Tomina
doaj   +1 more source

INTEGRATION OF FEES FOR THE USE OF BUILDING LAND INTO A PROPERTY TAX

Pravo, 2015
This paper will show the chronological changes of legislation relating to property taxes in the statics and fees for the use of building land, as well as the effects of the application of the legislative changes in practice.
Violeta Miladinović
doaj  

LOCAL TAXES AND FEES IN THE ECONOMIC SECURITY OF THE STATE

Suhasni problemi economici i pidpriemniztvo, 2020
 The article is devoted to the issue of the impact of taxes on ensuring the economic security of the state. It is proved that local taxes and fees are an important link in the structure of own revenues of local government budgets. At the same time, the analysis of tax revenues of local budgets of Ukraine shows a rather low share of local taxes and fees
openaire   +1 more source

The Impact of Tax and Expenditure Limitations on User Fees and Charges in Local Government Finance: Evidence from New England

Publius: The Journal of Federalism, 2019
AbstractAmerican local government financing shifted from taxation toward user fees and charges (UFCs) in the late 1970s, with substantial efficiency and equity implications. Normatively, the shift aligns with the benefit principle; positively, the shift is often attributed to tax revolts.
Pengju Zhang, Yilin Hou
openaire   +1 more source