Academic literature on the topic 'Administration of local taxes and duties'

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Journal articles on the topic "Administration of local taxes and duties"

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CHITRA, G., and R. ABBAS. "DECENTRALIZED GOVERNANCE IN THE CHOLA EMPIRE: A STUDY ON LOCAL ADMINISTRATION AND ITS IMPACT ON SOUTH INDIAN SOCIETY." Cuestiones de Fisioterapia 54, no. 3 (2025): 2043–52. https://doi.org/10.48047/ysvv1w30.

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The expression brahmadeya literally means “Land endowments to Brahmins”. Mostly this kind of endowments consisted of land, originally as rights to a share in the crops of the donated land and, as the institution developed, in administrative rights overthe land endowment. The Brahmadeya grant was regularly recorded and inscribed on an open rock, or on the walls of the temples, on the pillars and on the copper plates. Along with the land gift, other privileges namely, on water resources, exemptions of taxes and other duties were also given in addition to the beneficiaries.
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N., Kathiresan. "DEVELOPMENT OF MUNICIPAL ADMINISTRATION IN TAMILNADU." International Journal of Interdisciplinary Research in Arts and Humanities 3, no. 1 (2018): 36–41. https://doi.org/10.5281/zenodo.1146690.

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The nucleus of Municipal Administration was laid by the India Act, 1850, which made provisions for the establishment of Municipal Councils. This Act authorised the Government to introduce Municipal Administration in any town in which inhabitants were willing to make better provisions for repairing, cleaning, lightning and improving the town in any manner. Under this Act, the Councils were established by a District Magistrate and a number of Commissioners who were nominated by the Government. They were authorised to levy taxes on houses or town duties or other penalties not exceeding Rs. 50 for
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Wulandari Kartika Sari, Milla Sepliana Setyowati, Abrar Bilisanimar, and Yasmina Prasetyanti Putri. "Mengupas Kebutuhan Penyuluh Pajak Daerah: Eksplorasi Di Pemerintah Provinsi DKI Jakarta." JRAK (Jurnal Riset Akuntansi dan Bisnis) 10, no. 1 (2024): 171–84. http://dx.doi.org/10.38204/jrak.v10i1.1752.

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Local tax revenues in DKI Jakarta Province have not reached their optimal achievement. One of the causes is the low compliance of local taxpayers due to a lack of tax knowledge. Tax administration can improve voluntary tax compliance by providing services and good communication with taxpayers. This role can be carried out through a tax counseling program. This study aims to provide urgency for the functional position of local tax counselors in supporting the resilience of local tax revenues. The research used a qualitative approach with data collection techniques through in-depth interviews, f
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Meladze, Aleko. "CURRENT ISSUES OF CUSTOMS AND TARIFF REGULATION." Innovative economics and management 12, no. 1 (2025): 22–41. https://doi.org/10.46361/2449-2604.12.1.2025.22-41.

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Aleko Meladze E-mail: aleko.meladze@bsu.edu.ge Doctor of business administration, Batumi Shota Rustaveli state University Batumi, Georgia https://orcid.org/0000-0002-5781-2371 Abstract: The article presents a discussion of several important and relevant issues of customs and tariff regulation of Georgia, which is based on the study of the modern situation and its analysis. The paper aims to study such important aspects of the tariff method of customs policy implementation in Georgia, which serve to deal with the modern challenges of protecting the domestic market from foreign goods competition
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V. Erin, P., N. V. Melekhova, and T. N. Sukhareva. "STATUS AND SIGNIFICANCE OF THE VILLAGE ELDER IN PEASANTS’ SELF-ADMINISTRATION FROM CLOSE OF THE 19THTO THE EARLY 20TH CENTURY." Humanities & Social Sciences Reviews 7, no. 6 (2019): 707–13. http://dx.doi.org/10.18510/hssr.2019.76105.

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Purpose of the study: The article focuses on the research of the role of village elders in rural self-administration at the turn of the 20th century. The article shows how rural elders executed their duties, who was selected as a rural elder, as well as the attitude of the countrymen towards this authority.
 Methodology: In the process of the study, the authors relied mainly on documents of the State Archive of the Russian Federation and the State Archive of the Tambov Region. The retrospective research method, first of all, allowed us to study the participation of rural residents in self
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Отепова, Гульфира Е. "Ресей империясының қазақ атқамінерлеріне қатысты саясаты (заңнамалық дереккөздер негізінде)". Qazaq Historical Review 1, № 2 (2023): 247–61. http://dx.doi.org/10.69567/3007-0236.2023.2.247.261.

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The article analyzes legislative sources of the Russian Empire and their data about the policy of the Russian Empire in relation to the Qazaq nobility. The issues of interaction between the Russian government and the Qazaq nobility, the policy of attracting the noble and influential representatives of Qazaq society to cooperate with the Russian administration for the implementation of colonial tasks of Russia are considered on the base of legislative acts of the Russian Empire. The analysis of legislative acts shows that the Russian authorities spared no expense to attract the Kazakh nobility
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Jacqueline Kangu Kobe, Placide Makwa Mbulola, Gédéon Ngiala Bongo, Ruphin Djolu Djoza, Muhammad Ridwan, and Koto-Te-Nyiwa Ngbolua. "Mobilization of Fiscal Resources as Development Engine of Decentralized Territorial Entities: The case study of Mbandaka City in Democratic Republic of the Congo." Konfrontasi: Jurnal Kultural, Ekonomi dan Perubahan Sosial 9, no. 3 (2022): 406–12. http://dx.doi.org/10.33258/konfrontasi2.v9i3.233.

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The State as an institution was born from the will of the people for the realization of activities of common interest, such as: the building of hospitals, roads, schools, electrification, job creation, water etc. As the protector of goods, the state is called upon to fulfill several duties either governmental, when the state exercises its sovereignty to legislate and execute, or administrative when it ensures the management of the public administration for the benefit of the collective welfare thanks to the various taxes, levies and other charges mobilized and/or collected from the population
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Havrylenko, O. A. "The influence of roman law on the regulation of tax and customs relations in the medieval colonies of the Genoese Republic in the territory of modern southern Ukraine (1266–1475)." Uzhhorod National University Herald. Series: Law 1, no. 88 (2025): 46–54. https://doi.org/10.24144/2307-3322.2025.88.1.6.

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The article is devoted to the study of the reception of Roman law in the field of tax and customs regulation in the medieval colonies of the Genoese Republic, which existed in the territory of modern southern Ukraine between 1266 and 1475. The characteristic features of the tax and customs law of Ancient Rome have been identified. The main legal mechanisms by which the norms of Roman law were adapted to the economic, political, and social reality of medieval Gazaria are analyzed. Particular attention is paid to the sources of law that formed the basis for this reception, especially the Statute
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Das, Pintu. "India's evolving tax system: its successes and challenges." RESEARCH REVIEW International Journal of Multidisciplinary 7, no. 7 (2022): 118–24. http://dx.doi.org/10.31305/rrijm.2022.v07.i07.016.

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The goal of this study is to critically investigate several facets of India's tax structure. Every person of the country is responsible for paying taxes. The taxation system determines the economic power of a country. Our federal tax system is divided into three levels, the Union Government, the State Governments and the Local Bodies. As the author points out, despite the fact that the Constitution clearly divides taxing authority between the national government and the state government, due to the prevalence of several types of taxes, the Indian tax system has been exceedingly complex. Variou
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Kuzheliev, Мikhail, and V. Plahotniuk. "LOCAL BUDGETING IN A BUDGETARY DECENTRALIZED CONTEXT." University Economic Bulletin 36/1 (April 17, 2018): 302–12. https://doi.org/10.5281/zenodo.1219812.

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The subject of the study is the full range of methods for ensuring financial independence for local budgets in a decentralized environment. The purpose of the study is to work out a strategy based on the systematic approach to ensure financial independence for local budgets in a decentralized environment. The study methodology includes methods of analysis and synthesis, statistical methods, such as graphic and tabular methods, and methods for comparing and generalization. The results of the study. A comparative analysis of the impact of decentralization on the local budgeting has been carried
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Dissertations / Theses on the topic "Administration of local taxes and duties"

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Письменний, Віталій Валерійович. "Місцеве оподаткування в умовах демократичних перетворень". Thesis, Тернопіль: ТНЕУ, 2008. http://elartu.tntu.edu.ua/handle/123456789/5509.

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Письменний В. В. Місцеве оподаткування в умовах демократичних перетворень. – Рукопис. Дисертація на здобуття наукового ступеня кандидата економічних наук за спеціальністю 08.00.08 – гроші, фінанси і кредит. – Тернопільський національний економічний університет, Тернопіль, 2007. У дисертації обґрунтовано науково-теоретичні підходи і запропоновано практичні заходи щодо вдосконалення місцевого оподаткування у контексті реформування механізму фінансового забезпечення місцевого самоврядування в Україні. Досліджено теоретичні та нормативно-правові аспекти місцевого оподаткування. Розкрито економі
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Haygarth, David. "Happiness and well-being : the duties and powers of local government to reduce carbon emissions and fuel poverty." Thesis, Southampton Solent University, 2011. http://ssudl.solent.ac.uk/2102/.

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The thesis focuses on Local Government duties and powers for enabling energy and sustainability projects in England and Wales. It establishes a theoretical understanding for well-being in international law, European law and a pragmatic approach on how legal and policy instruments should be interpreted when assessing obligations for energy and sustainability. It then illustrates how various objectives are currently delivered across Europe. This leads to a theoretical and legal context for council members and officers working in local government with both mandatory duties and permitted powers av
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Bin, Tayib Mahamad. "The determinants of assessment tax collection : the Malaysian local authority experience." Thesis, University of South Wales, 1998. https://pure.southwales.ac.uk/en/studentthesis/the-determinants-of-assessment-tax-collection-the-malaysian-local-authority-experience(3353ad69-5fb6-4b06-99be-f98c72821789).html.

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The increasing level of non-compliance with payment demands for local property taxes by Malaysian local authority taxpayers over the past decade has given rise to the need to study the efficiency and productivity of the tax administration system a high priority. This important and sensitive issue has not been given the attention that it deserves. Little empirical research on the administration of, and voluntary compliance in, the Malaysian local taxation system been undertaken and this has shaped the motivation for this study, which represents the first detailed analysis of these issues. Studi
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Soukupová, Sandra. "Hodnocení efektivnosti místního poplatku za psa v Praze a Středočeském kraji." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-149877.

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The dog tax has been part of the Czech tax system for many decades. Nevertheless there are almost no studies solving the issue about efficiency and effectiveness of the dog tax. The answer to this issue is very interesting and brings conclusions that shouldn't be ignored. The empirical research has come up with conclusions that could disprove or at least minimize the opinions approving the preservation of the dog tax. The costs of the dog tax selection are much higher than the selection's costs of other taxes in the Czech Republic. The revenues from the dog tax don't even add up to 1 % of the
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Tristão, José Américo Martelli. "A administração tributária dos municípios brasileiros: uma avaliação do desempenho da arrecadação." reponame:Repositório Institucional do FGV, 2003. http://hdl.handle.net/10438/2568.

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Made available in DSpace on 2010-04-20T20:48:00Z (GMT). No. of bitstreams: 3 86620.pdf.jpg: 13242 bytes, checksum: 885f35442de57f3998a650acbe31105c (MD5) 86620.pdf.txt: 315096 bytes, checksum: df8d5eee8ecd736b2e01c689b4f4d223 (MD5) 86620.pdf: 1845046 bytes, checksum: 48621271d50cf2a76541e24dce8ccf69 (MD5) Previous issue date: 2003-02-04T00:00:00Z<br>Evaluate the tax collection and proposes a typology for the way Brazilian municipalities perform with regard to taxation, and aims at helping in the understanding of the difficulties faced by the local authorities in levying taxes. The survey
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Hansson, Kristina. "Den förvandlade kommunen : Ekonomisk och social tillväxt i Örnsköldsvik 1997-2007." Thesis, Södertörn University College, School of Social Sciences, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-1725.

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<p>The transformed municipality – Economic and social growth in Örnsköldsvik 1997-2007</p><p>Author: Kristina Hansson</p><p>This thesis focuses on the economic and social growth in the municipality of Örnsköldsvik. It is a single case study and the municipality is studied through economic theories concerning regional growth in the period of 1997-2007. The aim is to analyse whether these theories, such as Åke E. Anderssons and Ulf Strömquists K-society, and other more or less microeconomic assumptions, also are applicable in smaller local contexts. The aim is fulfilled through a mix of text ana
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Філіпович, М. В. "Місцеві податки і збори та їх роль у місцевих бюджетах України". Thesis, 2018. http://dspace.oneu.edu.ua/jspui/handle/123456789/7555.

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Кваліфікаційна робота магістра складається з трьох розділів. Об’єкт дослідження – місцеві податки і збори, які є важливим джерелом формування доходів місцевих бюджетів в частині власних доходів. У роботі розглядаються теоретичні основи формування доходів місцевих бюджетів за рахунок податків та зборів, а саме, історичні аспекти формування місцевих податків та зборів Україні, характеристика місцевих податків та зборів, які формують доходи місцевих бюджетів, як в Україні, так і світовій практиці. Проаналізовано виконання місцевих бюджетів України за доходами та розглянута динаміка та структу
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Knott, Jean Burr Manuel. "A study of the management problems and possible solutions in state-aided schools." Thesis, 1995. http://hdl.handle.net/10500/17106.

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The problems concerning the future management of state-aided (Model C) schools fall into two main categories, namely problems intrinsic to the Model C schools and the problem of giving substance to the stated vision of the ANC. Model C schools were seen as a South African model of school self-management. A study of the literature relating to school self-management in general, and how it is practised in various countries, was made and the management of state-aided (Model C) schools was analyzed. A impirical investigation was conducted to ascertain the perceptions of various role-player
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Books on the topic "Administration of local taxes and duties"

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Untian, Crescencio P. Co. Tax digest: A bar reviewer on National Internal Revenue taxes, local & real property taxes, tariff & customs duties. 4th ed. Rex Book Store, 2009.

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Untian, Crescencio P. Co. Tax digest: A bar reviewer on National Internal Revenue taxes, local & real property taxes, tariff & customs duties. 4th ed. Rex Book Store, 2009.

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Untian, Crescencio P. Co. Tax digest: A bar reviewer on National Internal Revenue taxes, local & real property taxes, tariff & customs duties. 4th ed. Rex Book Store, 2009.

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Florida. Legislature. Senate. Finance, Tax & Claims, Committee. Pre-session report, June 1990 through February 1991. The Committee, 1991.

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Florida. Legislature. Senate. Finance, Tax & Claims, Committee. Pre-session report, May 1991 through January 1992. The Committee, 1992.

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Municipalities, Council of European, ed. Local taxes in Europe: An analysis of how they function : Amsterdam, 7 September 1984 : compendium of documents. International Bureau of Fiscal Documentation, 1985.

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US GOVERNMENT. An Act to Amend Title 46, United States Code, to Provide Equitable Treatment with Respect to State and Local Income Taxes for Certain Individuals Who Perform Duties on Vessels. U.S. G.P.O., 2000.

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Advokatova, Alena, Dmitriy Artemenko, Mihail Goncharenko, et al. Tax administration. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1860997.

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The textbook highlights the current state of tax administration in the Russian Federation. The main range of issues is considered: theoretical foundations, participants in tax legal relations, the composition and structure of tax authorities, regulation and forecasting of tax payments, improving the efficiency of tax administration, control over the performance of duties to pay taxes. The impact on the tax administration system of a large-scale tax reform aimed at reducing the administrative burden, unification of certain norms of tax legislation is analyzed.&#x0D; Meets the requirements of th
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B, Steele James, ed. America: Who really pays the taxes? Simon & Schuster, 1994.

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New York (State). Legislature. Senate. Committee on Finance. 2007-2008 joint budget hearing: Economic development/taxes. New York State Legislature, 2007.

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Book chapters on the topic "Administration of local taxes and duties"

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Mikesell, John L. "Administration of Local Taxes." In A Primer on Property Tax. Blackwell Publishing Ltd, 2012. http://dx.doi.org/10.1002/9781118454343.ch4.

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Afonso, Whitney B. "Local Sales Taxes." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-319-31816-5_3298-1.

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Afonso, Whitney B. "Local Sales Taxes." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-66252-3_3298.

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Öksüz, Mehmet. "Konaklama Vergisinin Belediyelere Tahsisi: Türkiye İçin Bir Değerlendirme." In Ekonomi ve Finans Politikaları Üzerine Çalışmalar. Özgür Yayınları, 2023. http://dx.doi.org/10.58830/ozgur.pub68.c318.

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Local administrations are in the position of administrations that provide various public services of critical importance that can directly or indirectly affect the lives of individuals. Therefore, these administrations should be provided with income sources commensurate with their duties. It is clear that the income sources of local administrations in Turkey are insufficient, which makes them dependent on transfers from the central government. In this context, in this study, the necessity of allocating the accommodation tax, which was put into practice in 2023 in Turkey and collected by the ce
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"Chapter One. Extraordinary Taxes (’Aväriz) And Local Administration." In Forging Urban Solidarities. BRILL, 2010. http://dx.doi.org/10.1163/ej.9789004169074.i-328.9.

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Messere, Ken, Flip de Kam, and Christopher Heady. "Trends in Tax Policy." In Tax Policy: Theory and Practice in OECD Countries. Oxford University PressOxford, 2003. http://dx.doi.org/10.1093/oso/9780199241484.003.0002.

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Abstract The world of taxes in year 2000 was very different from that in 1900, not only because tax levels have increased almost fourfold, but also because the main sources of tax revenues have completely changed. In 1900, the greater part of government revenues was derived from selective taxes on consumption (import duties and excises) with property taxes on land and buildings, then as now providing revenues for local government, being the next most important revenue source. In 1900 there was in some, but not all, countries a relatively unimportant personal income tax (PIT) on the rich few, b
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Berkes, Lajos. "Fiscal Institution or Local Community?" In Village Institutions in Egypt in the Roman to Early Arab Periods. British Academy, 2020. http://dx.doi.org/10.5871/bacad/9780197266779.003.0010.

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The abundant papyrological evidence surviving from late antique Egypt (4–8th c.) includes thousands of documents in Greek and Coptic on village life. These sources shed light on aspects of rural realities barely known from other areas of the ancient Mediterranean. Village administration and government are especially well documented. Late antique villages in Egypt were organised in a fiscal community (koinon) which was collectively liable for the payments of the taxes incumbent on the village and the cultivation of their land. This institution was governed by a body of officials consisting of m
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Ceyhan, Hasibe. "Italy's Local Government Structure, Functioning, and Practices." In Structure, Autonomy, and Policy Impacts of Local Public Administrations. IGI Global, 2025. https://doi.org/10.4018/979-8-3373-5576-4.ch003.

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In this respect, the main purpose of this study is to analyze the local government system of Italy, a European country with a similar central government approach to Turkey. In this study, the functioning of these four levels of Italian local government and the functioning, powers and responsibilities of their subordinate bodies will be analyzed. In addition, the powers and duties of local administration types, their financial relations, audit practices and their comparison with Turkey are also included.
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Ivanov, Serhii, Victoria Chekina, and Hanna Razumova. "THE FUTURE OF TAX ADMINISTRATION IN A DIGITAL WORLD." In Scientific space in the conditions of global transformations of the modern world. Publishing House “Baltija Publishing”, 2022. http://dx.doi.org/10.30525/978-9934-26-255-5-6.

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It so happens that tax systems are not unchanged, they are constantly transformed in response to new living conditions and activities of people. Today, we are witnessing unprecedented changes in production, doing business, and our lives under the influence of rapid Industry 4.0. The tax systems are trying to respond promptly to these changes. However, this does not always work. Through trial and error, new taxes are born, new conditions for tax administration are created. The purpose of the paper is to study the transformation of taxation and tax administration in the context of the economy’s
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Vrijburg, Hendrik, and Gerben Geilenkirchen. "Road Pricing by Design." In Tax by Design for the Netherlands. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780192855244.003.0019.

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An analysis is provided to what degree the current taxation of the purchase and ownership of cars can be replaced by a system of kilometre-based road pricing, which charges for using the car. Such a change might enhance social welfare when the external cost of the use of cars is currently inadequately priced. It is concluded that congestion pricing based on time and place is socially desirable, with local cordon fees being a feasible alternative. Further, a flat levy of about 3 cents per kilometre can be justified alongside congestion pricing in order to internalize external costs other than c
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Conference papers on the topic "Administration of local taxes and duties"

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Chirița, Ariadna. "The need for continued tax reforms in the Republic of Moldova in the context of integration into the European Union." In Simpozion Ştiinţific al Tinerilor Cercetători, Ediţia a 21-a. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/sstc.v2.13.

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Integration into the European Union requires a series of reforms, including in the fiscal field, which ensure convergence with European standards and the elimination of discrepancies. The national tax administration is responsible for administering taxes and duties, as well as managing other state budget revenues, including customs duties, property taxes, local taxes, and other taxes and contributions. The acquis communautaire represents the entirety of common rights and obligations arising from the status of a member state of the European Union, including those relating to consolidated admini
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Berghe, Nadejda. "Administration Of Taxes And Local Fees By The State Tax Service Of The Republic Of Moldova." In 27th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy”. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/cike2023.48.

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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. And currently budgets of administrative-territorial units (ATU) have insufficient financial and fiscal potential, local economies facing the inability to generate the necessary amount of revenue. These are limited and do not allow the authorities of local public administration (LPA) to be accountable to the local collective of
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Berghe, Nadejda. "Administration of fiscal revenues by the customs service of the Republic of Moldova." In 26th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/cike2022.42.

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Fiscal collections administered by the Customs Service have the largest share in the total of taxes and fees levied in the National Public Budget. These receipts are represented by import-export rights that are collected by the customs authority when goods are introduced or removed from the customs territory of the Republic of Moldova and which, according to the provisions of the Customs Code, include: customs tax, tax for customs procedures, value added tax, excise duties and any other sums due to the state for the import of goods, collected by the customs institution. The purpose of the pape
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Kaplanhan, Fatih, and Cem Korkut. "Distribution of Tax Revenue of Central Government to Local Governments: Glocalization." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.01127.

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Main questions of this study are “How much autonomy?” and “Has autonomy take to feudalism?” Although the resolution of issue according to effective, efficient, rational and fair principles about the income distribution between the central administration and the municipalities is a precondition of permanent and efficient services of local governments.This study aims to identify regional goverments tasks and improve services of central governments with taxes (VAT) distirbution method. We also aim to increase taxes that are collected from regional governments with the method of glocalization. In
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Pattimau, Andrianus, Wike Wike, and I. Gede Eko Putra Sri Sentanu. "The Effect of Local Taxes on Local Revenue and its Impact on Fiscal Independence in the Government of Kupang City." In Proceedings of the 3rd International Conference on Public Administration and Governance, ICOPAG 2024, 30 October 2024, Malang, Indonesia. EAI, 2025. https://doi.org/10.4108/eai.30-10-2024.2354906.

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Trklja, Radmila, and Milan Trklja. "RAČUNOVODSTVENI ASPEKT POREZA NA IMOVINU NA PRIMERU JLS SMEDEREVSKA PALANKA." In 5. naučni skup Računovodstvena znanja kao činilac ekonomskog i društvenog napretka. Ekonomski fakultetUniverziteta u Kragujevcu, 2025. https://doi.org/10.46793/rz25.255t.

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The property tax has become more important in the structure of the local government revenues in Serbia, since it has been collected by local tax administrations. Despite of that, the local government revenues are still not sufficient to meet the basic needs of local citizens. Public revenues constitute the backbone of public finances. Local public finance is regulated by laws, acts and other regulations at the level of both local and central government. The Law on Financing of Local Self-Government defines property tax as a local-governmentsourced tax, while the local tax administration units
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Aseinov, Dastan. "Autonomy of Local Governments in Taxation in Kyrgyzstan." In International Conference on Eurasian Economies. Eurasian Economists Association, 2020. http://dx.doi.org/10.36880/c12.02382.

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The authority for taxation might be delegated to the local governments to expand their financial autonomy through increasing their revenue. This study aims to assess the financial autonomy of local governments in Kyrgyzstan in terms of tax revenues.&#x0D; The taxing power of local governments examined using local budget data for period of 2007-2017. We use variables as reflecting the level of taxing power. Variables measured as ratio of total local government tax revenue, different types of taxes revenue to the total revenue or to the total tax revenues. This study also looks at the legal fram
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Orlova, Valentina. "Topical Problems of Small Business Development in Ukraine under Conditions of Improved Tax Service." In International Conference on Eurasian Economies. Eurasian Economists Association, 2012. http://dx.doi.org/10.36880/c03.00390.

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Small business as a form of business activity is phenomenon of present-day market economy. This is an independent sector of economy that makes goods, services, provides revenue receipts to budgets of all levels. The problem of business development is a pressing challenge for Ukraine as for all countries with market economy. In conditions of implementing Tax Code of Ukraine the topicality of small business development increases, because for stable pumping up of national and local budgets creation of conceptually new system of tax administration (taxes paid by small business) is needed that woul
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Munteanu, Evelina. "The impact of fiscal policy on economic growth in the Republic of Moldova." In Simpozion Ştiinţific al Tinerilor Cercetători. Ediţia a 22-a. Academy of Economic Studies, 2025. https://doi.org/10.53486/sstc2024.v1.65.

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In a world that changes day by day, the capability to maintain the stability in the economical area, making sure that all posible tools and approches are taken into account, is pivotal for a prosperous development of the general condition of the country. Being guided by efficiency, the main purpose of the fiscal policy is to reduce the budget deficit, to combat tax evasion and to minimize the public debt. Furthermore, there are also more general aims like social welfare, combating poverty and reducing unemployment. In additional, the 2024 objectives include as well fiscal instruments for entic
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Berghe, Nadejda. "The efficiency of the tax administration of large taxpayers from the Republic of Moldova through the prism of the activity of the state tax service." In Modern finance from the perspective of sustainability of national economies. International Scientific Conference. Academy of Economic Studies, 2025. https://doi.org/10.53486/mfsne2024.06.

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Large taxpayers represent a notorious segment of economic agents who, emerging from the activities carried out, the turnover and respectively the taxes and duties paid, contribute essentially to the formation of budget revenues. Large taxpayers are the economic agents who are also socially important by creating jobs and supporting the national economy by honoring tax obligations in full and on time.[11] In this sense, the voluntary compliance of large taxpayers is a priority for the tax authority, a fact that leads to the registration of a low percentage of taxpayers in arrears, regarding whic
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Reports on the topic "Administration of local taxes and duties"

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Derrick, Fossong, Ashu Mc Moi Ndi, and Fabrizio Santoro. Digital Tax Policy and Tax Revenue Collection in Cameroon. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.001.

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Many African countries have made significant progress in digitalising tax administration. Recent research has shown promising evidence around the impact of digital solutions, such as electronic filing, on tax compliance and revenue generation. Very little, however, is known about how digitalisation could strengthen local tax administration, and how subnational government levels could benefit from broader national digitalisation reforms. The case of Cameroon illustrates how local tax administrations can struggle to benefit from technology. The digital tax policy (DTP) was adopted in Cameroon in
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Bokasola, Yannick, Eddy Junior Ngwakoyo, Gayatri Sahgal, and Vanessa van den Boogaard. Informality, Tax, and Markets in Kinshasa: Everyday Realities and Resistance. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.033.

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This paper explores the everyday realities of taxation in Kinshasa’s markets, which play a crucial role in revenue generation and sustaining the livelihoods of the local population. Understanding market taxation in this context is critical given the plurality of state and non-state institutions and actors which govern markets and engage in revenue extraction. The study draws on qualitative data collected from eight formal, informal, and customary markets in Kinshasa. The research documents the experiences of market vendors, their perceptions of taxation, and how these perceptions shape interac
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Chen, Deanndre. Land and Property Taxation to Finance Urban Development in Somaliland: Challenges and Prospects for Reform. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2024.116.

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Despite significant economic growth, particularly in the construction sector, Somaliland faces substantial public infrastructure deficits, which hinder further economic progress and increase business costs. Critical infrastructure needs and the low base of essential public goods provision highlight the need for the government to establish stronger fiscal foundations, particularly at the local level in urban areas. Impressive efforts at establishing an independent fiscal base have occurred in the face of limited international investment and support following independence and a lack of internati
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López García, Ana Isabel, and Sarah Berens. Taxing the Wealthy in Haiti: Evidence from a Survey Experiment on Property Tax Preferences. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.014.

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How can the wealthy become more supportive of taxation in fragile conflict-afflicted countries? Haiti, one of the poorest and most unequal societies in the Americas, is highly reliant on aid and lacks tax revenue. From a self-interest perspective, the affluent should become more supportive of taxation when the returns from it serve their own interests (taxes are earmarked, have a short discount rate, and redistribution is universal rather than pro-poor). However, in states that struggle to provide adequate returns, we also expect trust and social recognition to drive the affluent to support ta
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Guevara-Castañeda, Diego Alejandro, Leonardo Villar-Gómez, Olga Lucía Acosta-Navarro, et al. Report of the Board of Directors to the Congress of Colombia, February 2025. Banco de la República, 2025. https://doi.org/10.32468/inf-jun-dir-con-rep-eng.01-2025.

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In 2024, the macroeconomic adjustment process continued, characterized by a sustained reduction in inflation that began in 2023 and a decline in the current account deficit of the balance of payments. This adjustment took place in the context of a contractionary monetary policy, with a gradual reduction in the monetary policy interest rate. GDP grew by 1.7%, driven by investment and consumption, while employment increased by 2.2%. Foreign reserves remained at adequate levels, and Banco de la República recorded a profit of COP 10,041 billion, benefiting from the returns on foreign reserves. Mac
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IDB Behavioral Economics Group: Highlights 2024. Inter-American Development Bank, 2024. https://doi.org/10.18235/0013306.

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The IDB Behavioral Economics Group is an interdepartmental working group on behavioral economics. For over a decade, the IDB has been partnering with local and national governments in Latin America and the Caribbean to promote knowledge related to individual and collective decision-making. Our projects and interventions cover more than 20 countries in the region. Our work has focused on key sectors such as education, gender, health, social security, taxes, public administration, environment, road safety, and water and sanitation. Through our efforts, we hope to better serve our countries and c
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