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Dissertations / Theses on the topic 'Local tax and non-tax revenues'

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Published: 4 June 2021
Last updated: 18 February 2022

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1

Eremin, Dmitry V. "Urban Core vs. Suburban Fringe: Asymmetrical Fiscal Effects of Tax and Expenditure Limitations in Metropolitan Areas." Diss., Virginia Tech, 2009. http://hdl.handle.net/10919/29304.

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This dissertation assesses the effects of tax and expenditure limitations (TELs) on principal items of revenue, largest components of expenditure and the levels of public debt of local governments serving urban cores and suburban fringes of the largest metropolitan areas in the US. The first part of the dissertation consists of 4 chapters. Chapter 1 examines the formal aspects of TELs; Chapter 2 explores historical evolution of fiscal limits between 1800 and 2009; Chapter 3 examines substantive nature of TELs; and Chapter 4 reviews the extant research on TELs. The past research suggests that
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2

Konvička, Michal. "Daňové příjmy obcí v době hospodářské krize." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-85950.

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The thesis looks at tax income development in selected municipalities during economic crisis, that started at the and of 2008. The selected municipalities are Karlova Studánka, Dobrá and cities Bílovec and Opava. The thesis takes into account proposed changes in tax assignment, which have not yet been approved by parliament. The proposed change is expected to increase income of municipalities from shared taxes. The first two chapters contain general description of municipality financing and development of tax assignment since the formation of czech tax system. Third chapter focuses on the impa
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3

Sanogo, Tiangboho. "Politique budgétaire et développement inclusif : quelle contribution de la décentralisation en Côte d’Ivoire ?" Thesis, Université Clermont Auvergne‎ (2017-2020), 2018. http://www.theses.fr/2018CLFAD007/document.

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Une réforme efficace et efficiente du secteur public constitue un enjeu important pour les gouvernements et les partenaires au développement partout dans le monde. La décentralisation budgétaire ̶ le transfert de compétences en matière de recettes et de dépenses du gouvernement central vers les gouvernements locaux ̶ est souvent considérée comme un moyen d’améliorer l’efficacité de la mobilisation des ressources domestiques et de renforcer l’accès et la qualité des services publics. Dans la poursuite de ces objectifs, la décentralisation budgétaire est devenue un élément essentiel de la politi
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4

Turek, Jan. "Místní poplatky v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264570.

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My diploma thesis aims to assess the planned amendment to the law on local fees and show the changes that have to occur. The planned amendment changes slightly rights and responsibilities of the municipality in the implementation of local taxes. In my diploma thesis we deal in detail with two kinds of charges - local fee for spa or recreational stays and a local charge of accommodation capacity. Rating of planned amendment preceded by analysis of the municipalities that collect those fees. I am focusing on the revenue side of their budgets. The first two chapters are theoretical. I generally d
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Kupková, Petra. "Účetní a daňové aspekty řízení územních samosprávných celků." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-224810.

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This thesis focuses on accounting and tax issues of local government, to develop methodologies and guidelines for a practical example in the selected village. Local government unit is introduced at the position of the tax, the recipient of tax revenues, but mainly as an accounting unit. The first part focuses on public administration, local government unit and its economy. Another chapter is devoted to legal regulations and accounting as well as tax matters. The last part is the analysis of budget revenues and expenditures of selected municipalities and way of dealing with procedures for accou
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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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7

Narmania, David. "Rights of local jurisdictions and tax revenue distribution in Georgia." Universität Potsdam, 2007. http://opus.kobv.de/ubp/volltexte/2008/1876/.

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This paper describes the administrative powers of local jurisdictions in Georgia, emphasizing on the tax competences and the abilities to mobilize other sources of income. Having listed and explained the types of revenues and incomes, the articles continues to show their distribution among administrative levels according to the current tax code. Following a brief overview of the main laws underlying tax regulation, the existing problems of the status quo before 2007 and some perspectives for the immediate future are outlined.
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8

Hoyos, Andres Lopez. "Tax assignment to local governments -The Case for Fiscal Decentralization in Peru." University of Western Cape, 2004. http://hdl.handle.net/11394/7378.

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Magister Artium (Development Studies) - MA(DVS)<br>A country's decentralization process can be one of the pillars of democratic participation, local and regional accountability, sub-national empowerment, and under certain conditions, economic growth. Fiscal decentralization, a sub-division of decentralization, plays an important role in defining the assignment of expenditure and of revenue sources to subnational levels of government. The proper assignment of revenue provides all the different governments of a country with the necessary financial resources to operate efficiently. In this mini-t
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9

Kambhampaty, S. Murthy. "A method of evaluating the impact of economic change on the services of local governments." Thesis, This resource online, 1990. http://scholar.lib.vt.edu/theses/available/etd-03122009-040732/.

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10

Kelly, Gary L. "Utilization of a local sales tax to provide a source of revenue for three selected Illinois school districts /." Available to subscribers only, 2006. http://proquest.umi.com/pqdweb?did=1240682831&sid=1&Fmt=2&clientId=1509&RQT=309&VName=PQD.

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Thesis (Ph.D.)--Southern Illinois University Carbondale, 2006.<br>"Department of Educational Administration and Higher Education." Includes bibliographical references (leaves 116-121). Also available online.
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Petrusová, Barbora. "Daň z nemovitostí v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165379.

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The diploma thesis describes one of fiscal powers of municipality, the possibility use local coefficient. In addition to local coefficient, the work deals with a coefficient of 1.5. It focuses on the development of the local coefficient from 2009 to 2012. This thesis is focused on monitoring number of municipalities, which this local coefficient has. The conclusion is that the local coefficient uses only a small number of municipalities. The work is focused on the size of the local coefficients. The research shows that the local coefficient has many changes. Municipalities coefficient introduc
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12

Novák, Jan. "Daň z nemovitostí v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-199202.

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The diploma thesis is focused on real estate tax, the main emphasis is on the use of local coefficient at its maximum size. The aim is to identify the main reasons that motivate municipalities to set the highest possible rate. We are also trying to confirm the hypothesis that the local municipality with local coefficient 5 spend more money on roads and road transport than municipalities that did not set up local coefficient. The research was based on information from the years 2012 to 2010 and proved that the relationship between these variables does not exist.
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Ruiz, de Castilla Ponce de León Francisco J. "Impuesto a las embarcaciones de recreo." THĒMIS-Revista de Derecho, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/108200.

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Tax Law attempts to regulate the majority of possible circumstances, in order to achieve an effective taxing on what requires be taxed. Being the acquisition of recreational boats an increasingly frequent phenomenon, it’s necessary to apply the Tax to Recreational Boats and to understand this tax in the light of the Peruvian legislation. On this occasion, the author analyzes the current situation of the imposition to these movable goods, through the interpretation and even questioning of its legal basis: the Law of Municipal Taxation and the regulation of the Tax to Recreational Boats.<br>El D
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14

Steenkamp, Shene. "An investigation of the normal tax consequences for non-resident cloud computing service providers in South Africa." Thesis, Stellenbosch : Stellenbosch University, 2014. http://hdl.handle.net/10019.1/95854.

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Thesis (MAcc)--Stellenbosch University, 2014.<br>ENGLISH ABSTRACT: Cloud computing is a universal occurrence, to which South Africa is no exception. The technology of cloud computing has been the focus of extensive research, but the tax consequences have not been investigated in such research. However, the nature of cloud computing activities, which are conducted via the internet, highlights many difficulties related to taxation. The main taxation-related problems are elicited by the composition of these activities, namely the making available of the cloud by the service provider via the
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15

Klimešová, Gabriela. "Zdaňování nemovitých věcí v ČR a v Irsku." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360673.

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This thesis is focused on the comparison and analysis of taxation of real estate, which are located in the Czech Republic and Ireland. In the first and second part of this thesis, the historical development of real estate taxation in the monitored countries is mapped out, followed by a more detailed description of the current legislation on the taxation of real estate in the Czech Republic and Ireland. The third part brings a macroeconomic comparison, where the combined tax quota of both countries is compared, as well as the analysis of the development of the absolute tax collection for taxes
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Závišková, Sabina. "Analýza zdanění příspěvkové organizace." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319424.

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This thesis deal with an income tax of the making organization, which is part of non-profit sector. Theoretical part presents the essential notes with special attention to making organization established by local governments. The Practical part is focused on the analysis of taxation of Základní škola a Mateřská škola Blansko, Salmova 17 and then on the suggestion.
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17

Daly, Marwa El. "Challenges and potentials of channeling local philanthropy towards development and aocial justice and the role of waqf (Islamic and Arab-civic endowments) in building community foundations." Doctoral thesis, Humboldt-Universität zu Berlin, Philosophische Fakultät III, 2012. http://dx.doi.org/10.18452/16511.

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Diese Arbeit bietet eine solide theoretische Grundlage zu Philanthropie und religiös motivierten Spendenaktivitäten und deren Einfluss auf Wohltätigkeitstrends, Entwicklungszusammenarbeit und einer auf dem Gedanken der sozialen Gerechtigkeit beruhenden Philanthropie. Untersucht werden dafür die Strukturen religiös motivierte Spenden, für die in der islamischen Tradition die Begriffe „zakat“, „Waqf“ oder im Plural auch „awqaf-“ oder „Sadaqa“ verwendet werden, der christliche Begriff dafür lautet „tithes“ oder „ushour“. Aufbauend auf diesem theoretischen Rahmenwerk analysiert die qualitative
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18

Li, Mei-Lien, and 李美蓮. "A Study on the Tax Rate Changes Impact of the Deed Tax, Land Value Increment Tax, and Estate Tax on the Local Government Tax Revenues." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/h6wp4c.

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碩士<br>國立中興大學<br>應用經濟學系所<br>101<br>Based upon the long-term traced data from 1991 to 2010, totally twenty(20) years (panel data), this paper analyzes the pre- and post-revised system of the local governments in Taiwan. Through the adoption of quantitative fixed effect model and descriptive statistical analysis of the enforced half-imposed reduction of contract tax rate, land value-added tax rate and the influence of such rate dropping of land value-added tax and inheritance tax cast upon the revenue of the local government since 1999. It is found in the outcome of study the reduction of contr
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19

Chang, Hsiu-Wei, and 張修瑋. "Non-tax Revenue and Local Economic Growth: A Case of Taiwan." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/64ef4r.

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碩士<br>國立臺中科技大學<br>財政稅務系租稅管理與理財規劃碩士班<br>103<br>The aim of this dissertation mainly focused on the relationship between non-tax revenue and local economic growth by using 20 counties and cities in Taiwan. Time series data for non-tax revenue and local economic growth has been taken among the period 1998 to 2012. A fixed-effect model is employed to estimate the effects of non-tax revenue on local per capita income growth. Several main findings emerge from the analysis. First, results find that the raising non-tax revenue can significantly improved local economic growth by effective and efficient
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陳慶梅. "The Study of the Relationship Between Land Tax Revenues and Local Public Expenditures." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/95495412139205326219.

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碩士<br>逢甲大學<br>土地管理學系<br>90<br>Land tax is one of the major to carry out the Equalization of Land Rights.Though the policy of the equalization of land rights is positively lined up in the Constitution,it has not been achieved remarkable success currently.This thesis explains the relationship between land tax revenues and local public expenditures by reviewing the Equalization of Land Rights, analyses whether the land tax revenues could afford local public expenditures of twenty-one counties in Taiwan province, and implies the adjustment direction of Land Value Tax,Housing Value Tax,Land Value I
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Chen, Hsin-chia, and 陳信嘉. "An Empirical Study of the Effect of Local Capital Expenditure on Property Tax Revenues." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/96608243828970054989.

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碩士<br>逢甲大學<br>財稅所<br>95<br>Fiscal deficits are already common problems in every level of governments in Taiwan, especially in the local governments where official salaries and public project funds are paid seriously late. The cause of local government’s fiscal stress came from that the increase of fiscal expenditure is faster than the increase of fiscal revenue. The main factor of rapid increase in expenditure is attributed to the formation of the two-parties system, in which parties often compete with each other to access to ballot with fiscal illusion. Facing the growing deficit criticism, g
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22

Huang, Chi-Hao, and 黃祈皓. "The Effects of Revenue Diversification on the Fiscal Deficits of Local Government –Investigating the general centrally-funded tax revenues of local government." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/gr9p5u.

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碩士<br>國立臺中科技大學<br>財政稅務系租稅管理與理財規劃碩士班<br>103<br>In this paper we aims to analyze the tax revenue diversification of local government and local government deficits in Taiwan from 2001 to 2012.We examine the effects of local government deficits on tax revenue diversification of local government and tax for aid distribution of local government. We also conduct panel data approach with fixed effects and the tax revenue diversification index to analyze the relationship between local government deficits and tax revenue diversification index of local government. The tax revenue diversification index wa
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23

Lo, Yu-shan, and 羅玉姍. "The impact of changes in centrally-funded tax revenues on the performance of local governments." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/39116433217862721908.

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碩士<br>東吳大學<br>經濟學系<br>102<br>To consider financial resource use efficiency behind the government expenditure of the local governments in Taiwan, this thesis uses centrally-funded tax revenues and non- centrally-funded tax revenues as inputs, and tries to adopt DEA model to measure the performance of the local governments in Taiwan. The thesis also employs the difference in difference method to examine weather the change in proportion of centrally-funded tax revenues on the performance of the special municipalities. The results show that the change of centrally-funded tax revenues has not only
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Hackworth, Kevin. "Importance of timber-related revenues to local governments in Oregon and the effects of forests in Oregon on property tax rates /." 1988. http://hdl.handle.net/1957/12832.

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SHEN, JENQ-AN, and 沈政安. "Feasibility Evaluation on Rasing Revenues of Local Government after the Enactment of the Common Rules of the Local Tax Law." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/60271267785485336123.

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碩士<br>世新大學<br>行政管理學研究所(含博、碩專班)<br>91<br>Abstract An annual political spectacle featuring the tug-of-war between the central government and local governments in Taiwan over the terms of the “tax redistribution fund allocation” has been the “show of the year” to be acted out annually by magistrates and mayors. One major reason is that for decades local governments, for want of revenues, have been dependent upon the central government for financial subsidies. A landmark solution of historic significance to this perennial dilemma between local governments’ financial subjugation and self-autonomy
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Shiau, Ming-Jiun, and 蕭銘均. "The Performance of Local Tax Administration and Tax Revenue in Slack-Based Model." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/9653p4.

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碩士<br>國立臺中科技大學<br>財政稅務系租稅管理與理財規劃碩士班<br>102<br>This paper aims to analyze the relationship between the performance of local tax administration and tax revenue in Taiwan from 2006 to 2010.We adopt three data envelopment analysis (DEA) methods ,BCC,SBM,and Super SBM model to evaluate the efficiency of local tax administrations. The research findings are as follow：(1)Super SBM model can find the most efficient revenue service office；(2)the revenue service offices in the north are much more efficient than others. Then we conduct panel data approach with fixed effect model and the Super SBM efficie
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Chen, Tsung-Pin, and 陳宗彬. "The Effect of the Land Value Increment Tax Cut Policy on the Tax Revenue of Local Governments." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/30032086859637077537.

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碩士<br>輔仁大學<br>會計學系碩士班<br>97<br>Because of the scarce and permanent characteristics of lands, everybody loves to own lands. Since ancient times, Chinese people have been thought that “when there is a land there is a property”. General thinking that John Mill was the origin of land value increment tax. The land tax system in Taiwan is based on a concept contained in the theoretical framework of “Equalization of Land Rights” advocated by Dr. Sun Yat-Sen, the founding father of the ROC. The prevailing land tax system includes land value tax, agricultural land tax, and land value increment tax. How
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Chen, Chung-kuo, and 陳正國. "An Empirical Study of Local Economic Developmentand Tax Revenue in Taiwan." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/34399658340325329111.

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碩士<br>逢甲大學<br>財稅所<br>97<br>Since 1970, the growth of Taiwan governments’ fiscal revenue is lower than the growth of fiscal expenditure and fiscal deficits has already become common scenes in every level of governments, especially in the local governments. The main cause of governments’ deficits is successive tax cuts and the lack of fiscal autonomy, which makes the tax revenue irrelevant with the economic growth. Local governments are unable to and have no incentive to overcome the deficit problem. The main purpose of this thesis is to estimate the effect of local economic growth on various t
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Zhao, Zhirong. "Property tax relief, additional revenue, or tax mimicking? the adoption and budgetary effects of the general-purpose Local Option Sales Tax in Georgia counties /." 2005. http://purl.galileo.usg.edu/uga%5Fetd/zhao%5Fzhirong%5F200508%5Fphd.

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Jian, Jhao-Nan, and 簡兆南. "The Influence of the Changes in Land Value Increment Tax Rates on the Local Government Tax Revenue and the Fair Income Distribution." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/ampj9a.

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碩士<br>臺中技術學院<br>會計資訊系會計與財稅碩士班<br>99<br>The most important revenue income of local government is the property tax in which land value increment tax have highest ratio since long term. However, the taxation of land value increment tax is affected by global economic recession, resulting in decreasing the tax rate of land value increment tax had become the way to promote economy for government at 2002. But whether the decrease of tax rate will increase the local taxation? In this thesis it is focused on the policy of government carried out land value increment tax cut at 2002 and decreased permane
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Figueiredo, Dalila Adriana Bernardino. "Corruption: who pays for the bill?" Master's thesis, 2014. http://hdl.handle.net/10362/14897.

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This paper intends to study who pays for corruption in Brazil from 2005 to 2011. Politicians may decide to charge the spillovers of corruption at a municipal level through taxes or to charge it to the entire country through voluntary transfers. The used measure of corruption is based on audit reports conducted on randomly selected municipalities from 2005 to 2011.In order to address this question an IV strategy was computed using as instrument for the number of observed cases of corruption the dummy variable of being audited or not. We evaluated the impact of corruption on taxes and on volunta
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KLOUDOVÁ, Dana. "Predikce příjmů obce." Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-317405.

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The name of this thesis is Municipal Revenue Prediction. Income communities or their revenue capacity, are an important factor landlord and also subject to financial decision-making communities. The aim is to propose a procedure for determining the revenue capacity of the municipality and its revenue prediction process. The first part is focused on defining the basic concepts related to this issue.V methodological section describes the methods and procedures which are then used in next part.Practical part is focused both on the village Rudolfov compared with a selected sample villages, and on
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Shu-Yu, Yu, and 余淑瑜. "A Study of Non-land Local Tax Incentives for Not-for-profit Organizations." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/92707363321478732207.

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碩士<br>中原大學<br>會計研究所<br>101<br>NPOs discussed by the study include not-for-profit juridical associations , foundations and registered non-juristic person organizations. While non-land tax of local tax covers exemption of house tax, deed tax, stamp tax, vehicle license tax, amusement tax, in which general rules of various taxes are described and tax preferences are stated as per private schools, religious organizations, private hospitals, culture & art, public welfare associations, charity & relief business, farmer’s organizations, people’s organizations and labor union, respectively. The house
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Mabyana, Ruth Sebolaishi. "An analysis of revenue collection in Capricorn District Hospitals in Limpopo from 2001-2006." Thesis, 2007. http://hdl.handle.net/10386/865.

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Thesis (MBA.) -- University of Limpopo, 2007<br>The Department of Health and Social Development in Limpopo endeavors to efficiently and effectively manage revenue collection. The study analyzed the revenue collection for the Capricorn district hospitals from 2001 to 2006 by identifying problems and possible solutions related to revenue collection. A quantitative analysis of data has been obtained from in- depth structured interviews and revenue records. An analytic retrospective study design was used. All revenue records from 2001/2002 to 2006/2007, financial managers, revenue clerks, and cl
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huang, chiung-yao, and 黃瓊瑤. "A Study on the Relationship Between Land Tax Revenue and Local Government Expenditures on Public Facilities and Service." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/h3w73r.

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碩士<br>逢甲大學<br>土地管理所<br>91<br>As the standard of living rises, the demand for public facilities and services increase. Theoretical, the land taxation revenue of a local government should be sufficient for providing public facilities and services to its residents. This study was trying to investigate into the contributions of land taxation revenue to the expenditures on public facilities and services. It was further assumed that the land taxation revenue was the only financial source for the provision of public facilities and services. The findings of this study are as follows. 1.In the fi
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Hou, Hsiu-Feng, and 侯秀鳳. "The study of Knowledge Management Applied in Local Tax Organizations-The Example of Revenue Service Office, Kaohsiung City." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/43809534518638441668.

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碩士<br>國立高雄應用科技大學<br>商務經營研究所<br>97<br>ABSTRACT The research, with Revenue Service Office, Kaohsiung City as object of study, uses the expert AHP approach and questionnaire investigation method to discuss priority of key success factors（KSF） to promote knowledge management in local tax organizations, and expect by providing suggestions based on result of the research to gain outstanding achievement of implementation of knowledge management. The conclusions and suggestions of this research are as below: 1 Key success factors to promote knowledge management: 1.1 "Value participation and interac
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Fang, Chien-Hsing, and 方建興. "The Effect of the Distribution of the Centrally Allocated Tax Revenue and Grants to the Local Government’s Fiscal." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/52837892358708669163.

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碩士<br>中原大學<br>會計研究所<br>89<br>Abstract A sound local government’s fiscal is necessary to achieve local government’s autonomy. Now the local government’s fiscal is in difficulty. It needs the distribution of the centrally allocated tax revenue and grants to go through these difficulties. This study makes the centrally allocated tax revenue and grants become more reasonable and will enhance local government’s fiscal autarky and improve the fiscal situation of those poor counties.
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Ma, Yui-Yi, and 馬瑞憶. "The influence of the Privileged Rate of Land Value Increment Tax for Land for Self-use Residential Land Policy on the Local Government Tax Revenue and Fair Income Distribution." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/84er5q.

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碩士<br>國立臺中科技大學<br>會計資訊系會計與財稅碩士班<br>100<br>This research is to explore the impact of the Privileged Rate of Land Value Increment Tax for Land for Self-use Residential Land Policy on the Local Government Tax Revenue and Fair Income Distribution. Based on this empirical study, the land value increment tax income would be largely decreasing because government has implemented the Privileged Rate of Land Value Increment Tax for Land for Self-use Residential Land Policy. Moreover, the gap between the rich and poor would be enlarged. Therefore, this study can provide government a reference of tax poli
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Stevens, Curtly Keagan. "Mitigating the effects of the ever-widening fiscal gap plaguing metropolitan municipalities in South Africa: A quest for an additional own-revenue source in the form of a Local Business Tax." 2019. http://hdl.handle.net/11394/6987.

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Magister Legum - LLM<br>The prominent role of cities in contemporary developing countries, especially in South Africa, purposively cannot be overstated. Home to 40 per cent of South Africa’s population and accounting for 63 per cent of the national gross domestic product (GDP), cities, in the words of the former Minister of Finance Malusi Gigaba, ‘are at heart of the national economy.’ Yet, despite being at the epicentre of the national economy, cities in the form of metropolitan municipalities (Category A), also known as ‘self-standing municipalities', face a significant mismatch between thei
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JIREKOVÁ, Kateřina. "Příjmy malých obcí v České republice." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-261062.

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The aim of this thesis is to evaluate the system of municipality incomes in the Czech Republic with respect to specifics of small municipalities. In last few years these municipalities have become a frequently discussed topic because of their lower incomes. The legislation has been devoting to this problem since 2008 and the differences between large and small municipalities in the Czech Republic were removed. There is income analysis of all municipalities in the Czech Republic from 2000 up to 2012 in this thesis. The municipalities were divided into two groups. The first group contains small
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Jackson, Andrew S. "Effects of the elimination of Indiana general fund property tax and other local sources of revenue on student transfer policies." 2011. http://liblink.bsu.edu/uhtbin/catkey/1660858.

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The primary purpose of this study was to investigate the effects of the elimination of the Indiana public school general fund property tax on student cash transfer school board policy. As a result of the data collected for this study, it includes an analysis for the general fund financial trends of all 292 Indiana public school corporations, as well as trends regarding other data such as; Average Daily Membership (ADM), General Fund (GF) cash balances, and percentage of student cash transfer of total ADM. The following recommendations are made; (1) Any Indiana public school corporation current
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42

Chen, Chiu Chu, and 陳秋菊. "A Survey Research on User Satisfaction for Local Tax Information Platform : The case of the Revenue Service Office of Hsinchu City." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/10540638469175068437.

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碩士<br>玄奘大學<br>公共事務管理學系碩士在職專班<br>94<br>This study tries to analyses the influential factors of the user satisfaction for management information system and to investigate user satisfaction of local tax information platform in the Revenue Service Office of Hsinchu City. The empirical survey has been done through questionnaire. By applying descriptive statistical analysis, independent samples t-Test, one-way ANOVA and regression analysis on raw data collected from returned questionnaires, it arrived at the following research findings: 1.About 20% of all employees, most of them who are featured as
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Hsieh, Chia-Ying, and 謝佳穎. "Study on the Constructing Forecasting Model of Local Government Revenue using LSTM-RNN Taking Land Value Increment Tax as an Example." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/2u7g3k.

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碩士<br>國立政治大學<br>資訊管理學系<br>106<br>Financial integrity is the cornerstone of the country's economic sustainable development. In order to use the funds reasonably and effectively, the government will compose budget according to the possible annual revenues and annual expenditures, so as to prepare for the funding needs of the coming year. Tax revenue is the most important source of revenue for our government. Therefore, it's an important issue for the government to estimate the tax revenue effectively. There are various studies such as regression analysis and time series analysis have been used t
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Wang, Li-Chun, and 王麗純. "A Study on the Attitudes of Government and Construction Industries Toward Local Devised Tax Revenue Sources-A Case Study of Taoyung County." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/66731011710879078704.

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碩士<br>逢甲大學<br>土地管理所<br>94<br>Well established financial basis is fundamental to the development of local communities. However, because of the various restrictions of the governmental tax revenue distribution system, there are discrepancies of tax revenue distribution among local communities. Consequently, the autonomic power and general administrative operations of local governments were jeopardized. How to establish a sound revenue system to let the local governments develop their own self-sufficient tax revenue sources and establish sound financial foundation is the key of local community de
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CHEN, JIA-XING, and 陳嘉興. "Interaction among Service Quality, Customer Satisfaction and Customer Relation in Local Tax Authorities ~ A Case Study of Revenue Service East District Office, Kaohsiung City." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/04242279682286318805.

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碩士<br>國立屏東科技大學<br>高階經營管理碩士在職專班(EMBA)<br>100<br>In a time with ever-changing external environment, we are facing a daily increase of diversified needs and service requirement from taxpayers. Not only do tax authorities have to utilize the advance of information technology, there’re also growing needs of offering taxpayers more convenient and speedy In a time with ever-changing external environment, we are facing a daily increase of diversified needs and service requirement from taxpayers. Not only do tax authorities have to utilize the advance of information technology, there’re also growing ne
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TRUHLÁŘOVÁ, Dagmar. "Daň z nemovitostí v příjmech územních samospráv." Master's thesis, 2010. http://www.nusl.cz/ntk/nusl-53747.

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This thesis deals with the property tax revenue in local governments, the progress of revenues from this tax in the Czech Republic, the evaluation of the current state and comparison with selected European countries. The aim of this thesis is the evaluation of present progress, current state and outlined potential perspectives of the property tax revenues of municipalities in the Czech Republic. The partial objective of this thesis is comparing the current state with the progress of the EU countries and using of this comparison to suggest possible trends of local government revenue.
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Lai, Sheng-hsin, and 賴聖心. "The Influence of the Existing Distribution Regulation of the Centrally Allocated Tax Revenue to Local Government’s Fiscal --Take townships of Sinyi and Lugu for Example." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/72614400957417389181.

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碩士<br>雲林科技大學<br>會計系研究所<br>97<br>In terms of local self-government implemented in Taiwan at present, whether local finance is sound has become the essential factor for whether a local self-governing body is able to carry out local self-government. However, due to long-term shortage of local financial resources, national financial adjustments should be made frequently. The allocated tax revenue and the budget of subsidies are the two types of main means to financial adjustments. Generally speaking, the budget of subsidies belongs to vertical financial adjustment, while the allocated tax revenue
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Eduardo, João Rafael Ferraz. "Análise comparativa do Imposto de Consumo em Angola e do sistema de Imposto sobre o Valor Acrescentado na União Europeia." Master's thesis, 2018. http://hdl.handle.net/10316/84381.

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Dissertação de Mestrado em Contabilidade e Finanças apresentada à Faculdade de Economia<br>Indirect taxation have been constituted as an integral part of tax legislation in several countries. Nowadays, one seek to enhance and find simpler forms to regulate its incidence, besides enlarging the fiscal base, to tax individuals without affecting the tributary and juridical relations of parties.Accordingly, the present dissertation is focused on the Angolan Consumption Tax (Imposto de Consumo – IC) and its possible evolution towards a model that will tax the consumption of goods and services simila
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VOMELOVÁ, Petra. "Účetní a daňový režim občanského sdružení." Master's thesis, 2010. http://www.nusl.cz/ntk/nusl-53732.

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The aim of this theses is analysis of accounting`s conditions and links to tax law, the needs and requirements of accounting in civil associations. For the implementation of the chosen problem into practice was selected civic association OS Stavba ČR. The work focuses on legislative conditions in areas of tax, i.e.. income tax, value added tax, road-traffic tax, real estate tax and gift, inheritance and real estate-tranfer tax. Each tax was analyzed in three views to make them well-arranged: view of the law, the accounting and the practice. The most attention in the practical part of this work
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FANTYŠOVÁ, Jana. "Optimalizace místních poplatků a daní v rozpočtu obce." Master's thesis, 2010. http://www.nusl.cz/ntk/nusl-54247.

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The master´s thesis on the theme Optimalization local fees and taxes of municipal budget deals with the local fees, the budgetary allocation of taxes and tax revenues of practicular municipality. The entire thesis is concentrating on the village as basic level of the local authority. Within literature search, this thesis treats of basic concepts such as local fees, fee elements, theory public finance, the budgetary allocation of taxes, fikal federalism and tax autonomy. In the firs part I deal with the essentials characteristic of the village corresponding to the municipal low. The second part
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