Results 1 to 10 of about 2,133 (69)

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

Municipal amalgamations and local housing prices

open access: yesREGION, 2022
In this paper, we examine the relationship between housing prices and municipal amalgamations. Due to consumer preference for access over amenity value, there is a spatial disparity of housing prices, reflecting the value of land in specific locations ...
Vífill Karlsson   +1 more
doaj   +1 more source

Energy Transition and Regional Heterogeneity of Environmental Taxation in China: From the Perspective of Emission Reduction Effects

open access: yesFrontiers in Environmental Science, 2022
Environmental taxation is a formal environmental regulation policy formed by government intervention. It is generally believed that the imposition of environmental taxation can effectively promote economic agents to reduce pollutant emissions.
Yudan Xu, Pinghua Chen
doaj   +1 more source

Role of National Taxes and Fees in the System of Mandatory Payments

open access: yesBulletin of Kharkiv National University of Internal Affairs, 2020
The provisions of the Tax Code of Ukraine, which determine the national taxes and fees within the system of mandatory payments, have been studied. It has been determined that the main purpose of national taxes and fees is the formation and saturation of ...
O. V Pabat
doaj   +1 more source

FINANCIAL CAPACITY OF TERRITORIAL COMMUNITIES: EUROPEAN EXPERIENCE AND UKRAINIAN CASE

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2021
The purpose of the article is to identify key financial instruments for the financial capacity of the combined territorial communities’ (ТС) enhancement in Ukraine under conditions of their sustainable development and decentralization implementation ...
N. S. Orlova   +4 more
doaj   +1 more source

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

open access: yesE3S 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   +3 more
doaj   +1 more source

Analisis Hukum Peningkatan Tarif Nilai Objek Pajak Tidak Kena Pajak dalam Transaksi Jual Beli Tanah di Kabupaten Jember

open access: yesAl-Mizan, 2023
This study aims to analyze the policy of imposing acquisition value of tax objects is not taxable (NPOPTKP) tariff increases in land buying and selling transactions and the authority of the Jember district government in determining the increase in ...
Alvi Anggriani   +2 more
doaj   +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

DEVELOPMENT OF FINANCIAL DECENTRALIZATION AS A BASIS FOR SELF-SUFFICIENCY OF TERRITORIAL COMMUNITIES

open access: yesBaltic Journal of Economic Studies, 2021
The purpose of this article is to analyze the achieved results in the process of financial decentralization in Ukraine, with the further improvement of the methodology of its implementation for increasing the efficiency in the system of financial ...
Tetiana Stroiko   +2 more
doaj   +1 more source

COMPARATIVE ANALYSIS OF ADMINISTRATIVE AND LEGAL PRINCIPLES OF TAX ADMINISTRATION IN THE CONDITIONS OF DECENTRALIZATION IN EUROPE AND UKRAINE [PDF]

open access: yesBaltic Journal of Economic Studies, 2017
The aim of the article is a comparative analysis of the administrative and legal regulation of tax administration in European countries and in Ukraine and the definition of ways to improve domestic legislation in this field on this basis.
Leonid Mogilevskyi   +2 more
doaj   +1 more source

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