Results 21 to 30 of about 7,244 (265)
Prawo Budżetowe Państwa i Samorządu, 2018 According to Art. 167 of Polish Constitution, there are three main sources of local self-governments revenues: an own income, subsidies and grants. The own income of local communes (gminy) consists of local taxes and fees, including taxes which may also ...
Daria Zaborek, Krzysztof Czarnecki
doaj +1 more source
INSTITUTIONAL ARCHITECTONICS OF UKRAINE'S TAX SYSTEM
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2018 The study considers the essence and structure of Ukraine's tax system and its institutional architectonics. The paper proves that in the broad sense institutional architectonics is the main principle of structuring, systematization, interconnection, and ...
Z. Vamalii
doaj +1 more source
Municipal amalgamations and local housing prices
REGION, 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
Selected Tax Problems of Administrative Enforcement of Taxes and Local Fees
Teka Komisji Prawniczej PAN Oddział w Lublinie, 2022 Article 13 of the Tax Ordinance lists the tax authorities. In the case of local government units, the tax authority is the head of the local authority, the mayor, the head of the district authority and the head of the voivodship, as the authority of first instance, and the local government board of appeals, as the authority to appeal against the ...
Sylwester Bogacki, Volodymyr Martyniuk
openaire +1 more source
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
WORLD EXPERIENCE OF TAX AND FEES MANAGEMENT
The Economic Discourse, 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.
openaire +4 more sources
Znaczenie władztwa podatkowego dla budżetów gmin
Studia i Materiały, 2019 Municipalitiesin order to fulfill their tasks and achieve social and economic goals. need to have an adequate level of public revenue. Local taxes and fees are of significant importance in this context, because in their scope local authorities have a ...
Agnieszka Krzemińska
doaj +1 more source
Social taxes as an institutional basis of tax trust in the taxation system
Економіка, управління та адміністрування, 2021 The formation of a socially oriented economy depends on many factors, including the structure and types of national and local taxes. Among the taxes and fees defined by the Tax Code, a special place is occupied by a single social contribution or fee, the
O.J. , S.V. , T.P.
doaj +1 more source
How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency
Agribusiness, EarlyView.ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan +3 more
wiley +1 more source
Local and spa fee on the example of Kujawsko-pomorskie municipalities
Prawo Budżetowe Państwa i Samorządu, 2016 The article discusses facultative public levies in the Polish tax system – ie. local and spa tax. This publication presents legal structure of both taxes in accordance with the regulations of local taxes and fees contained in the Act of 12 January 1991 ...
Robert Kwaśniewski, Iwona Majewska
doaj +1 more source