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1

Maryland. General Assembly. Dept. of Fiscal Services. Fees and user charges in Maryland. Dept. of Fiscal Services, 1994.

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2

Diamond, Peter A. Administrative costs and equilibrium charges with individual accounts. National Bureau of Economic Research, 1999.

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3

Treasury, Great Britain, ed. The Fees and charges guide. HMSO, 1992.

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4

Gebyrudvalget, Denmark, ed. Rapport. Finansministeriet, Budgetdepartementet, 1992.

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5

Fowler, Renn C. MSPB, charges and penalties. Dewey Publications, 1999.

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6

Auditor-General, Victoria Office of the. Fees and charges: Cost recovery by local government. Victorian Auditor-General's Office, 2010.

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7

Texas. Comptroller's Office. Economic Analysis Center. Texas fees: Putting a price on state services. The Comptroller, State of Texas, 1987.

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8

Prieto, Salvador Valdés. Administrative charges in pensions in Chile, Malalysia, Zambia, and the United States. World Bank, Policy Research Dept., Macroeconomics and Growth Division, 1994.

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9

Oliveira, Regis Fernandes de. Receitas não tributárias: Taxas e preços públicos. 2nd ed. Malheiros Editores, 2003.

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10

Oliveira, Regis Fernandes de. Taxas de polícia. 2nd ed. Editora Revista dos Tribunais, 2004.

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11

New Jersey. Governor's Management Review Commission., ed. Operational review of fees, charges, & penalties: Governor's Management Review Commission. The Commission, 1990.

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12

Fowler, Renn C. MSPB, charges and penalties: A charging manual. 4th ed. Dewey Publications, 2011.

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13

Fowler, Renn C. MSPB, charges and penalties: A charging manual. 2nd ed. Dewey Publications, 2003.

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14

Poland. Opłaty za czynności notarialne, skarbowe, cywilne, sądowe, adwokackie, paszportowe, transportowe, lokalne, ochrony środowiska, uzyskanie koncesji i inne: Stan prawny na dzień 15.02.1994 r. "Trio", 1994.

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15

Cả̂n, Hò̂ Ngọc. Tìm hiẻ̂u pháp luật vè̂ phí và lệ phí hiện hành ở Việt Nam. Nhà xuá̂t bản Thó̂ng kê, 2003.

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16

Fowler, Renn C. MSPB, charges and penalties: A charging manual. Dewey Publications, Inc., 2013.

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17

A, Vitaro Samuel, ed. MSPB, charges and penalties: A charging manual. 3rd ed. Dewey Publications, 2006.

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18

Fowler, Renn C. MSPB, charges and penalties: A charging manual. Dewey Publications, Inc., 2014.

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19

Whitehouse, Edward. Paying for pensions: An international comparison of administrative charges in funded retirement-income systems. Financial Services Authority, 2000.

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20

Whitehouse, Edward. Paying for pensions: An international comparison of administrative charges in funded retirement-income systems. Financial Services Authority, 2000.

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21

United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Health and the Environment. User fees for prescription drugs: Hearing before the Subcommittee on Health and the Environment of the Committee on Energy and Commerce, House of Representatives, One Hundred Second Congress, second session, August 10, 1992. U.S. G.P.O., 1992.

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22

Jarass, Hans D. Nichtsteuerliche Abgaben und lenkende Steuern unter dem Grundgesetz: Eine systematische Darstellung verfassungsrechtlicher Probleme mit Anwendungsfällen aus dem Bereich der Umweltabgaben. O. Schmidt, 1999.

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23

(Republic), Armenia. Harker, turkʻer ev vcharner: Aṛ 1 Hunvari 2003 tʻ. Hayastani Hanrapetutʻyan kaṛavarutʻyann aṛěntʻer harkayin petakan tsaṛayutʻyun, 2003.

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24

Office, General Accounting. Federal user fees: Budgetary treatment, status, and emerging management issues : report to the Chairman, Committee on the Budget, House of Representatives. The Office, 1997.

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25

Slovakia. Úplné znenie zákona o správe daní a poplatkov: Sídla daňových úradov. Epos, 1995.

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26

Zdanowicz, Jan. Podatek od czynności cywilnoprawnych. Opłata skarbowa. 4th ed. C.H. Beck, 2006.

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27

Kang, Hyŏn-ch'ŏl. Susuryo, sayongnyo kwallyŏn pŏpche ŭi chŏngbi pangan yŏn'gu. Han'guk Pŏpche Yŏn'guwŏn, 2011.

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28

(Republic), Armenia. Harker, turkʻer, ev vcharner: Aṛ 1 Hunvari 2004 tʻ. Harkayin petakan tsaṛayutʻyun, 2004.

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29

Maryland. Governor's Commission on Efficiency and Economy in Government. Preliminary report of the Governor's Commission on Efficiency and Economy in Government. The Commission, 1991.

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30

Dwyer, Patrick. How will cost recovery programs affect the service capacities of large agencies by the year 2000? Commission on Peace Officer Standards and Training, Command College Class X], 1990.

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31

Bussamara, Walter Alexandre. Taxas: Limites constitucionais. Malheiros Editores, 2003.

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32

(Republic), Armenia. Harker, turkʻer ev vcharner. [Antares], 2002.

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33

Poland. Koszty i opłaty sądowe, adwokackie, komornicze, notarialne, skarbowe: Stan prawny na 1 czerwca 1995. Info-Trade, 1995.

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34

Maryland. Governor's Commission on Efficiency and Economy in Government. Interim report on the Governor's Commission on Efficiency & Economy in Government. The Commission, 1992.

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35

Reitter, René. Les contributions d'équipement plus particulièrement en droit neuchâtelois. Impr. centrale Neuchâtel, 1986.

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36

Bos, Olga. Codificatie van het rechtsbeginsel van de égalité devant les charges publiques in de Algemene wet bestuursrecht: Onderzoek naar de rol van artikel 3:4, tweede lid, Awb bij de toepassing van het rechtsbeginsel van de égalité devant les charges publiques. Boom Juridische Uitgevers, 2004.

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37

Parent, Dale G. Recovering correctional costs through offender fees. U.S. Dept. of Justice, Office of Justice Programs, National Institute of Justice, 1990.

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38

Malmer, Stellan. Ett pris blir till: Om förklaringar till kommunala avgifter och taxor. Santérus förlag, 2003.

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39

(Republic), Armenia. Hayastani Hanrapetutʻyan ōrenkʻě avelatsʻvats arzhekʻi harki masin, and, Hayastani Hanrapetutʻyan ōrenkʻě hastatagrvats vcharneri masin: Aṛ 27.03.2000tʻ katarvats pʻopʻokhutʻyunnerov ev lratsʻumnerov. "Kontsʻeṛn-Dialog" PʻBĚ, 2000.

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40

Behlert, Christian. Staffelung von Leistungsentgelten der Verwaltung nach dem Einkommen der Nutzer: Ein Beitrag zur Formenstrenge im Abgabenrecht. Duncker & Humblot, 2002.

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41

Malmer, Stellan. Ett pris blir till: Om förklaringar till kommunala avgifter och taxor. Santérus förlag, 2003.

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42

G, Chernik D., and Pavlov V. A, eds. Nalogi, sbory, poshliny Rossii: Spravochnik. "Mashinostroenie", 1994.

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43

Qarālah, Ghālib Muḥammad. Dalīl qawānīn wa-anẓimat al-rusūm wa-al-ṭawābiʻ wa-al-ḍarāʼib wa-al-qawānīn wa-al-anẓimah dhāt al-ʻalāqah fī al-Mamlakah al-Urdunīyah al-Hāshimīyah mundhu ʻām 1947-1993. Gh. M. al-Qarālah, 1993.

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44

Board, California Air Resources, and California. Office of Administrative Law., eds. Fiscal year 1989-90 fee regulation for Air Toxics "Hot Spots" Information and Assessment Act of 1987 (AB 2588): Adopted by the executive officer of the Air Resources Board on February 21, 1990, approved by the California Office of Administrative Law on March 24, 1990. The Board, 1990.

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45

Massachusetts. Executive Office for Administration and Finance. Communication from the secretary of the Executive Office for Administration and Finance relative to fees and charges assessed by agencies of the commonwealth (under section 8 of chapter 142 of the Acts of 1986). Commonwealth of Massachusetts, 1987.

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46

Smulders, Sjak. Green taxes and administrative costs: The case of carbon taxation. National Bureau of Economic Research, 1999.

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47

P, Bevilacqua Maurizio M., ed. Challenge for change: A study of cost recovery : report of the Standing Committee on Finance. The Committee, 2000.

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48

Schloss, Hadassah. Report on charges for public information by state agencies: With a supplement on cities, counties, and independent school districts. General Services Commission, 1997.

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49

California. Bureau of State Audits. Department of Parks and Recreation: It needs to improve its monitoring of local grants and better justify its administrative charges. California State Auditor, Bureau of State Audits, 2005.

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50

Humphrey, David B. Cost recovery and pricing of payment services: Theory, methods, and experience. World Bank, Financial Sector Development Dept., 1997.

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