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FISCAL POLICIES REGARDING LOCAL TAXES AND FEES [PDF]
Annals of the University of Petrosani: Economics, 2018 The economic and financial indicators are considered essential in assessing financial performance of the territorial administrative units and not only. However, they depend on a number of well-managed factors that extend their ascertaining character with
IULIANA CENAR
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Taxes and Fees in Leningrad during the Blockade
Управленческое консультирование, 2018 For the first time in historiography on the basis of archival documents and published sources traces the dynamics of tax levy during the whole period of the Great Patriotic war.
Anastasiya Valeryevna Zotova
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Legal nature of taxes and fees
Analytical and Comparative Jurisprudence, 2022 The article analyzes the legal nature of taxes and fees. It is substantiated that the basis of the legal regulation of tax relations is the implementation of the influence of economic processes in favour of the public interests of society. It was established that each of the principles of taxation defined by the current Tax Code of Ukraine contains a ...
M. Blikhar, O.-A. Vasylkiv
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Certain aspects of taxation at the local level
Вісник Харківського національного університету імені В. Н. Каразіна Серія: «Право», 2022 Introduction. The article considers some aspects of taxation at the local level. The legal regulation of local taxes in Ukraine is determined. The purpose of the article is to clarify certain aspects of taxation at the local level.
Kateryna Plotnikova
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Specific Features of Legal Regulation of Local Taxes and Fees
Law and Safety, 2020 It has been noted that the legal regulation of local taxes and fees is carried out simultaneously at the national and local levels. An exhaustive list of mandatory payments, the range of taxpayers, the objects of taxation, the maximum rate are defined at
O. V. Pabat
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Audit Fees and Book-Tax Differences [PDF]
SSRN Electronic Journal, 2009 ABSTRACT We investigate whether book-tax differences are associated with higher audit fees, a proxy for auditor risk assessments and auditor effort. Our evidence suggests that there is a significantly positive relation. Further, this association is larger for firms that appear to have managed earnings (i.e., have high accruals) relative ...
Hanlon, Michelle +2 more
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Role of National Taxes and Fees in the System of Mandatory Payments
Bulletin 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
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Characteristics and Recommendations of Local Administrative Income Regulated in Municipal Income Law
International Journal of Public Finance, 2021 Local governments have different importance for each country. The priority and importance of local governments throughout the world have shown increasing momentum.
Fazıl Aydın
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Realisasi Penerimaan Pajak Ditinjau Dari Perspektif Pendapatan Negara
AFRE (Accounting and Financial Review), 2020 Tax is the largest revenue of a country since it can be renewed flexibly in accordance with the developments. Tax is something that can be imposed on citizens as the reciprocity over the contra-actions made by the government, but of course the contra ...
Syska Lady Sulistyowatie +1 more
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Improving the fiscal role of local taxes and fees in the formation of revenues of local budgets
Aktualʹnì Problemi Rozvitku Ekonomìki Regìonu, 2017 Decentralization of power and a significant empowerment of local communities, the provision of fiscal autonomy and financial independence of local budgets, strengthening of material and financial base of local self-government is an objective need for ...
Svitlana Mykhailenko
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