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Taxes or Fees? The Political Economy of Providing Excludable Public Goods [PDF]

open access: green, 2001
This paper provides a positive analysis of public provision of excludable public goods financed by uniform taxes or fees. Individuals differing in preferences decide using majority-rule the provision level and financing instrument.
Kurtis Swope, Eckhard Janeba
openalex   +2 more sources

AMBIGUOUS INTERPRETATION OF THE TAXES AND FEES LEGISLATION ON CERTAIN ASPECTS OF THE INTERMEDIATION OF COMMERCIAL BANKS IN TAX RELATIONS

open access: diamondСтатистика и экономика, 2016
Intermediation of the commercial banks in tax relations between taxpayers (payers of fees, tax agents) and tax bodies throughout the existence of Russian Federation tax system had been interpreted by specialists very ambiguously.This situation occurs at ...
Elena I. Sycheva, Valentina V. Samoylova
doaj   +3 more sources

WORLD EXPERIENCE OF TAX AND FEES MANAGEMENT

open access: diamond, 2021
Вступ. В умовах поглиблення диспропорцій економічно-соціальної системи держави, політичних конфронтацій, що має наслідком порушення балансу державних фінансів та посилення боргових ризиків, податкова компонента повинна бути першоосновою формування бюджетних ресурсів держави.
Natalia Ostrovska
openaire   +4 more sources

Legal Fees and Tax Deductions

open access: greenSSRN Electronic Journal, 2010
It is unreasonable to expect a law firm’s clients to enjoy paying legal fees as much as their lawyers enjoy receiving them. Yet in my experience, clients are much more likely not to object to paying legal fees if they can deduct them. After all, if you pay a deductible legal fee and are in a 40 percent (state and federal) tax bracket, you really are ...
Robert Wood
openaire   +2 more sources

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

open access: yesCompetitiveness 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.
exaly   +4 more sources

Certain aspects of taxation at the local level

open access: yesВісник 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
doaj   +1 more source

Specific Features of Legal Regulation of Local Taxes and Fees

open access: yesLaw 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
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

Characteristics and Recommendations of Local Administrative Income Regulated in Municipal Income Law

open access: yesInternational 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
doaj   +1 more source

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