Results 51 to 60 of about 4,679 (154)

THE OWN REVENUES OF THE UNITED TERRITORIAL COMMUNITIES’ BUDGETS: COMPOSITION, STRUCTURE AND TENDENCIES

open access: yesAktualʹnì Problemi Rozvitku Ekonomìki Regìonu, 2019
The paper describes the structure and reveals tendencies of formation of own revenues of budgets of the united territorial communities in the conditions of decentralization.
R. Shchur, V. Svirskyi, I. Plets
doaj   +1 more source

Autonomie financiară prin impozitele şi taxele locale/Financial Autonomy through Local Taxation

open access: yesAnalele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice
The present study aims to analyze the local financial autonomy of local administrative-territorial units, which stems from the two constitutional principles on the organization of local public administration, the principle of decentralization and local ...
Maria LAIU-TINCU
doaj   +1 more source

Transparency and Accountability in Local Public Finance: Evidence from Public Parking Fee Allocation

open access: yesReview of European and Comparative Law
Municipalities worldwide play a crucial role in delivering essential public services to citizens. However, securing adequate resources and sustainable funding remains a persistent challenge for local self-governments.
Kristina Misheva, Kristijan Panev
doaj   +1 more source

Administration of local taxes and fees: experience of European countries and current trends in Ukraine

open access: yesEconomics. Finances. Law
The paper is devoted to the study of the experience of local tax administration in advanced European countries. The paper further delves into the intricacies of the local tax administration by examining the impact of cultural, economic, and political factors on the effectiveness of tax models in Germany, France, and Poland.
Tetiana BUTURLAKINA, Pavlo LOHVINOV
openaire   +1 more source

Object and subject of evasion of taxes and other compulsory payments

open access: yesSHS Web of Conferences, 2014
The paper is devoted to such topical issue of Criminal Law as Object and Subject of Evasion of Taxes and Other Compulsory Payments. There are analyzed researched crime determination problems, which are connected with subject and object of tax and other ...
Koval L.
doaj   +1 more source

An Analysis of the Effectiveness and the Contribution of Local Taxes and Local User Fees on the Local Own-Source Revenue Improvement in East Java

open access: yesJournal of Development Economic and Social Studies
The performance of local revenue (PAD) is an indicator of the success of regional autonomy. To maximize regional autonomy and reduce dependence on the central government, local governments must increase own-source revenues, including local taxes and levies. This study aims to analyze the effectiveness and contribution of local taxes and local levies to
Vania Salsabillah Febriana   +1 more
openaire   +1 more source

The impact of local taxes and fees on the financial sustainability of territorial communities in times of war

open access: yesEconomics. Finances. Law
The paper analyses the impact of local taxes and fees on the financial sustainability of territorial communities. The concept of financial sustainability is considered in relation to financial management, investment planning and debt control. It is noted that in the context of finance, the concept of ‘financial sustainability’ is identified with ...
Oksana ZAKHIDNA   +2 more
openaire   +1 more source

A word from our Editor-in-Chief

open access: yesNonconventional Technologies Review, 2015
Taking into account the notices of Commission for the studies, forecasts, economy, budget, finances, taxes and fees, Commission for urban development, planning and heritage Commission for managing private and public sector, public services and trade ...
Mihail Aurel Titu
doaj  

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