Relevant bibliographies by topics / Tax and non-tax revenues of local budgets

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Tax and non-tax revenues of local budgets'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Tax and non-tax revenues of local budgets"

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Tsymbaliuk, I., V. Smaliukh, and O. Kolisnychenko. "Analytical evaluation of local budget revenue structure under the conditions of financial decentralization." Galic'kij ekonomičnij visnik 69, no. 2 (2021): 95–102. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.02.095.

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It is determined that local budgets are the main financial institution in the financial system of local governments, occupying the central place in the economic system of each state. The objective of the paper is to analyze the structure of local budget revenues and determine the areas for its optimization. The paper provides the analytical evaluation of the local budget revenues structure. The results of the analysis of the local budget revenues structure showed the strengthening of the tax revenues role in the consolidated budget revenues of Ukraine. The role of inter-budget transfers in the
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Vatamanyuk-Zelinska, Uliana, and Viktoriia Ivankiv. "FORMATION OF THE REVENUE PART OF THE LOCAL BUDGETS OF UKRAINE UNDER THE CONDITIONS OF THE MARTIAL LAW." INNOVATIVE ECONOMY, no. 2 (2023): 87–94. http://dx.doi.org/10.37332/2309-1533.2023.2.11.

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Purpose. The purpose of the article is to study the structure and volume of revenues of local budgets of Ukraine during martial law, comparing them with pre-war indicators to determine possible additional sources of revenue at the level of local self-government. Methodology of research. In the research process, general scientific and empirical methods based on a systemic approach were used. The methods of statistical data processing and grouping were used to analyse the dynamics of tax and non-tax revenues of local budgets, as well as the method of system analysis. Findings. The article examin
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Demianchuk, Olha, and Natalia Sakharuk. "FORMATION OF LOCAL BUDGET REVENUES IN THE CONTEXT OF BUDGETARY AND FISCAL REFORMS IN UKRAINE." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 22(50) (2021): 47–54. http://dx.doi.org/10.25264/2311-5149-2021-22(50)-47-54.

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The article investigates the problem of local budget revenues formation in the context of fiscal reforms in Ukraine. The authors provide definitions of such concepts as "local budget", "budget revenues", "own and fixed revenues of local budgets". The composition of local budget revenues is determined and the peculiarities of their change due to budgetary and tax changes during 2001-2020 are considered. Relevant in this paper is the separation of these changes in a table, which is related to the new versions of the Budget Code, as well as the division of revenues into own and fixed. The impact
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Osadchuk, S. V. "TAX REVENUE OF THE BUDGETS OF TERRITORIAL COMMUNITIES OF THE REGION." Market economy: modern management theory and practice 23, no. 1(56) (2024): 116–28. http://dx.doi.org/10.18524/2413-9998.2024.1(56).309066.

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The article examines both theoretical and practical aspects of forming the budgets of regional territorial communities, highlighting that local budgets are primarily composed of tax revenues. Due to decentralisation processes in Ukraine, territorial communities have been consolidated, making the united territorial communities the primary units of local self-government. Consequently, the mechanisms for forming these budgets have evolved, with tax revenues becoming the main financial resource for local governments, enabling them to fund their functions. The article emphasises that the approaches
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Vysochyna, A., and N. Storozhenko. "THE ROLE OF ENVIRONMENTAL TAXES IN ENSURING THE FINANCIAL CAPACITY OF LOCAL BUDGETS." Vìsnik Sumsʹkogo deržavnogo unìversitetu 2021, no. 3 (2021): 270–75. http://dx.doi.org/10.21272/1817-9215.2021.3-31.

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Considering active implementation of the reform of financial decentralization in Ukraine, one of the key tasks facing the government authorities at various levels is to achieve balanced development of local budgets and ensure financial self-sufficiency of local governments. The solution of this problem is provided by expanding the sources of revenue base of local budgets (for example, crediting to the relevant local budgets excise tax from entities engaged in retail trade in excisable goods, increasing the share of environmental tax redistributed to lower budgets, etc.). At the same time, an i
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Riabushka, L., O. Pakhnenko, and O. Kulish. "FISCAL RISKS OF SUMY CITY BUDGET EXECUTION IN CONNECTION WITH COVID-19." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 3 (2020): 174–81. http://dx.doi.org/10.21272/1817-9215.2020.3-19.

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The article analyzes the revenues of the budget of the city of Sumy and examines the impact of the COVID-19 pandemic on the dynamics of tax revenues of local budgets in 2020. Based on the analysis of local budget revenues, the share of local budget revenues in the Consolidated Budget of Ukraine, and the share of local budget revenues in GDP, it was found that the decentralization reform has increased the independence and financial adequacy of local budgets, but the budget system of Ukraine remains highly centralized. The article analyzes the actual budget revenues of Sumy. It showed the presen
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Dub, Andrii R., and Tetyana V. Medynska. "The Tax Policy During the Wartime and Its Impact on the Local Budget Revenues." PROBLEMS OF ECONOMY 4, no. 54 (2022): 214–21. http://dx.doi.org/10.32983/2222-0712-2022-4-214-221.

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The easing of tax legislation after the outbreak of war was aimed at supporting business and ensuring the functioning of the economy. However, its impact on local budget revenues was ambiguous. Some changes to the tax legislation during martial law had a negative impact on local budget revenues, while others had the opposite effect. The purpose of the article is to identify the impact of tax policy on the formation of local budget revenues during the wartime and to assess the prospects for filling local budgets with tax revenues in the short term. The publication characterizes the tax changes
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Zotikov, Nikolay Z., and Anna A. Danilova. "TAX REVENUES OF BUDGETS IN CONDITIONS OF CURRENT TAX LEGISLATION." Oeconomia et Jus, no. 4 (December 26, 2022): 35–44. http://dx.doi.org/10.47026/2499-9636-2022-4-35-44.

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The relevance of the research topic is due to the fact that taxes are an important component of budget revenues at various levels. With the help of taxes, the activities of the state, the functioning of the budgetary sphere, and the financial stability of the state are ensured. The Russian Federation, being a federal state, has a three-level budget: federal, regional and local budgets. Taxes, being one of the sources of budget revenue generation, are also divided by the tax legislation of the Russian Federation into three levels: federal, regional and local. Budget legislation introduced the p
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HALUSHKA, Stepan, and Oleh KARPOV. "Legal problems of determining non-tax income in Ukraine." Economics. Finances. Law 8, no. - (2023): 20–22. http://dx.doi.org/10.37634/efp.2023.8.4.

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The paper reveals the role and problems of determining the specifics of solving the problems of non-tax revenues in Ukraine in order to create a powerful base for the recovery of the economy of our country. It is determined that the study of the peculiarities of the formation of budget revenues with the help of a non-tax mechanism is of significant importance for financial theory and practice, since its results can provide answers to questions about the effectiveness of functioning, as well as prospects for the development of this mechanism in the conditions of transformational processes. The
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ZHELEVA KALCHEVA, DESISLAVA ZHELEVA, and DANIELA USHATOVA. "PROPERTY TAX IN BULGARIA – THE NEED FOR UPDATING THE TAX BASE." Review of Economic and Business Studies 17, no. 1 (2024): 161–96. https://doi.org/10.47743/rebs-2024-1-0007.

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In recent years, local authorities in Bulgaria and the European Union member states have faced numerous challenges. The crisis related to the spread of COVID-19, the war conflict in Ukraine, high inflation rates, increased energy prices, and disrupted supply chains have significantly negatively impacted municipal budgets. The growth of local expenditures not only outpaces revenue growth but does so at significantly higher rates. The low elasticity of tax revenues prevents them from increasing in parallel with the expenditures. The inflation recorded in recent months further creates fiscal gaps
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Dissertations / Theses on the topic "Tax and non-tax revenues of local budgets"

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Руденко, В. С. "Фінансові ресурси місцевих бюджетів та особливості їх формування в умовах фінансової децентралізації". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Rudenko.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти сутності фінансових ресурсів місцевих бюджетів та особливості їх формування в умовах фінансової децентралізації. Проаналізовано практику формування фінансових ресурсів місцевих бюджетів України. Запропоновано удосконалення системи формування фінансових ресурсів місцевих бюджетів в умовах фінансової децентралізації з урахуванням зарубіжного досвіду.<br>The work deals with the theoretical aspects of the essence of financial resources of local budgets and
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Кащенко, О. Ю. "Бюджетне вирівнювання в реалізації регіональної політики держави". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12728.

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Гончарова, Є. В. "Доходи місцевих бюджетів: оптимізація формування та резерви зростання". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12707.

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У роботі розглядаються теоретичні аспекти формування доходів місцевих бюджетів, їх зміст, принципи та класифікація. Проаналізовано наповнення дохідної частини місцевих бюджетів України та бюджету міста Одеси, а також проведено аналіз впливу міжбюджетних трансфертів на доходи місцевих бюджетів. Запропоновано основні шляхи вирішення проблем формування дохідної бази місцевих бюджетів з урахуванням сучасних вимог.<br>The theoretical aspects of the formation of local budget revenues, their contents, principles and classification are considered in this paper. The article analyzes the filling of t
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Петренко, В. В. "Аналіз формування дохідної частини місцевих бюджетів в контексті податкової реформи". Thesis, Видавництво СумДУ, 2011. http://essuir.sumdu.edu.ua/handle/123456789/12546.

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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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Барон, Г. І. "Податки як основа формування доходів бюджету". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Baron.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються загальнотеоретичні основи оподаткування, у тому числі податок як економіко-правова категорія, сутність, функції та класифікація податків, елементи податку та їх характеристика, досліджено стан, проблеми та основні тенденції оподаткування в Україні. Проведено аналіз динаміки податкових надходжень до Державного бюджету України, визначено фіскальну ефективність податкових надходжень місцевих бюджетів, здійснено оцінку рівня податкового навантаження в Україні та визначено вплив
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Семенченко, С. А. "Правове регулювання податкових доходів місцевих бюджетів в Україні". Thesis, Українська академія банківської справи Національного банку України, 2009. http://essuir.sumdu.edu.ua/handle/123456789/60900.

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Проблема виконання місцевих бюджетів в Україні за доходами є вельми актуальної, адже за рахунок доходів цих бюджетів здійснюється фінансове забезпечення виконання функцій місцевими органами влади та органами місцевого самоврядування. Для створення ефективної місцевої податкової системи необхідно визначити принцип забезпечення доходів місцевих бюджетів: за рахунок самостійних місцевих податків або за рахунок введення додаткових надбавок до загальнодержавних податків.
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Козаченко, М. О. "Податкові стратегії формування місцевих бюджетів". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Kozachenko.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розкрито роль місцевих бюджетів у розвитку територій та проаналізовано нормативно-правову базу формування доходів місцевих бюджетів. Визначено склад та порядок формування доходів бюджетів громад. Проаналізовано формування дохідної частини місцевих бюджетів України та здійснено моніторинг стану й оцінено вплив місцевих податків і зборів на формування місцевих бюджетів. Крім того, оцінено фінансову незалежність органів місцевого самоврядування в Україні. Крім того проаналізовано сучасний
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Герасимчук, Д. М. "Податки як основа формування доходів бюджету". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12569.

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У роботі розглядаються теоретичні засади оподаткування, у тому числі економічна сутність податків та функції, класифікація податків та їх роль у формуванні дохідної частини бюджету, досліджено сучасний стан та основні проблеми оподаткування в Україні. Проведено аналіз фіскальної ефективності податкових надходжень до Зведеного та Державного бюджетів України, виявлено вплив податкових надходжень на формування дохідної частини місцевих бюджетів України, досліджено податкове навантаження та вплив податкової політики на формування доходів бюджету. Розглянуто можливості імплементації досвіду
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Синя, А. Г. "Податок на доходи фізичних осіб: бюджетна та регулююча роль". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12580.

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У роботі розглядаються теоретичні аспекти оподаткування доходу фізичних осіб, а саме історичний розвиток оподаткування доходів фізичних осіб, поняття та сутність податку на доходи фізичних осіб, правові засади справляння податку доходи фізичних осіб в Україні. Здійснено моніторинг фіскальної ролі податку на доходи фізичних осіб в Україні 2015-2019, аналіз регулятивних властивостей податку на доходи фізичних осіб в Україн, розроблено прогноз надходжень податку на доходи фізичних осіб до зведеного бюджету України на на 2020-2021 рр. Досліджено зарубіжний досвід справляння податку на доходи фіз
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Books on the topic "Tax and non-tax revenues of local budgets"

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Vagin, Vladimir, Milyausha Pinskaya, Nadezhda Gavrilova, and Natal'ya Shapovalova. Taxes of citizens in initiative budgeting. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1816637.

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The monograph is devoted to the analysis and evaluation of the productivity of the methodology of initiative budgeting in relation to taxation. The ways of involving citizens in public administration and budget decisions formed in Russian and foreign studies are revealed. It is shown that one of the promising practices of initiative budgeting can be the participation of citizens in decisions on the direction of part of the expenditures of local budgets for co-financing projects of initiative budgeting. It is revealed that additional positive effects arise in the form of increased motivation fo
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Larison, Richard W. Non-tax revenue raising: A survey of Illinois' user charges and fees : a report of the Budget Watch Project, Illinois Tax Foundation. The Foundation, 1991.

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Office, General Accounting. Tax administration: State and local compliance with IRS' information reporting requirements : report to the chairman, Subcommittee on Commerce, Consumer, and Monetary Affairs, Committee on Government Operations, House of Representatives. The Office, 1989.

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Office, General Accounting. Tax administration: State and local compliance with IRS' information reporting requirements : report to the chairman, Subcommittee on Commerce, Consumer, and Monetary Affairs, Committee on Government Operations, House of Representatives. The Office, 1989.

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Government, New Jersey Legislature General Assembly Committee on State. Public hearing before Assembly State Government Committee: Assembly concurrent resolution no. 25 (ACS), proposes an amendment to the Constitution creating the New Jersey Redistricting Commission (ACR-65 of 1990) : Assembly concurrent resolution no. 125 (1R), proposes constitutional amendment to prohibit the use of one-time state revenue sources for state government operations and state aid and grants-in-aid spending. The Committee, 1993.

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Tax administration: Few state and local governments publicly disclose delinquent taxpayers : report to the Joint Committee on Taxation. The Office, 1999.

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Book chapters on the topic "Tax and non-tax revenues of local budgets"

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Färber, Gisela. "Public Finance." In Public Administration in Germany. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-53697-8_14.

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AbstractThis chapter gives an overview of public finance in Germany. In the first part, it describes the process of public budgeting, the main principles, and the budget cycle. Finally, it reports on budget reforms. Subsequently, it delivers information on the volume and structure of expenditure and revenue, the latter with a special focus on the tax system, the system of multilevel tax distribution among the levels of government and on public debt. The chapter refers also to the legal framework for public budgeting and accounting standards that differ between the levels of the Federation and
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Devkota, Khim Lal, and Gopi Krishna Khanal. "Nepal." In The Forum of Federations Handbook on Local Government in Federal Systems. Springer International Publishing, 2024. http://dx.doi.org/10.1007/978-3-031-41283-7_12.

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AbstractThe Constitution of 2015 provides local governments ample space within which to safeguard their political, fiscal, and administrative autonomy. It fully recognises them as an integral part of federalism in Nepal. Their powers and functions are broadly outlined in the Constitution, which embraces the principles of federalism, inclusiveness, and republicanism and envisages non-hierarchical relationships among the three levels of government. The main responsibility of the local level is to deliver essential basic services to the people. The Local Government Operation Act, 2017 provides de
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Faulk, Dagney, Charles D. Taylor, and Pamela Schaal. "Local Government Responses to Property Tax Caps." In Vulnerable Communities, edited by James J. Connolly, Dagney G. Faulk, and Emily J. Wornell. Cornell University Press, 2022. http://dx.doi.org/10.7591/cornell/9781501761324.003.0009.

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This chapter uses data from 2007 to 2014 on 28 municipal governments in Indiana to examine two policy options available for managing declining revenues: reducing spending and employment or raising additional revenue through local income taxes and annexation. It discusses revenue losses from property tax caps that are a significant determinant of decreases in municipal budgets and spending and in a reduction in local government employment. These cuts appear to have a particularly negative effect on highway department and parks and recreation employment. The chapter indicates how smaller cities
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Malinovska, Olga, Uliana Motorniuk, and Marta Terebukh. "THE STATE OF THE IMPLEMENTATION OF LOCAL BUDGETS AND SOURCES OF THEIR FILLING IN THE CONDITIONS OF CRISIS AND MARTIAL LAW IN UKRAINE." In ANTI-CRISIS MANAGEMENT: GLOBAL TRENDS AND NATIONAL PECULIARITIES. Publishing House “Baltija Publishing”, 2022. http://dx.doi.org/10.30525/978-9934-26-275-3-11.

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The work highlights the state of local budgets under martial law, as well as the sources and factors affecting the filling of local budgets in the conditions of crisis and martial law in Ukraine. The main approaches to receipts and balancing of local budgets in the conditions of decentralization are analyzed. It is emphasized that the fulfilment of the function of stabilization and income redistribution by the state becomes more complicated. Differences in the goals and priorities of state and local authorities reduce the effectiveness of the budget equalization policy. Economically powerful t
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Pylypenko, Yaroslav, and Dmytro Nelipa. "THE DIRECTIONS FOR STRENGTHENING THE FINANCIAL AUTONOMY OF LOCAL SELF-GOVERNMENT BODIES IN UKRAINE UNDER DECENTRALIZATION." In Priority areas for development of scientific research: domestic and foreign experience. Publishing House “Baltija Publishing”, 2021. http://dx.doi.org/10.30525/978-9934-26-049-0-2.

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The purpose of the article is to analyze the impact of decentralization on the local financial system of Ukraine and developing the recommendations for strengthening the financial autonomy of local self-government bodies. By writing the article, the following basic methods of research were used: the methods of abstraction, generalization, induction, deduction, synthesis were applied in the study of the role and place of local budget in the financial system of the state, as well as the system method. The object of research is theoretical and practical aspects of decentralization in the framewor
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Radionov, Yurii. "BUDGET POLICY TO STIMULATE SOCIO-ECONOMIC DEVELOPMENT OF REGIONS." In Anti-Crisis Management: State, Region, Enterprise. Publishing House “Baltija Publishing”, 2020. http://dx.doi.org/10.30525/978-9934-26-020-9-9.

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The system of regional development and the conceptual apparatus of the term “region” are analyzed. Modern problems of local budgets are revealed. The focus is on the low level of financial capacity of local budgets, which affects the state of solving current socio-economic problems, as well as the independence of local governments. At the same time, there are examples of inefficient use of budget funds, which are allowed by budget managers at the local level, which negatively affects the achievement of priority goals of socio-economic development of territories. Attention is focused on the nee
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Zhytar, Maksym. "FINANCIAL DECENTRALIZATION AND ECONOMIC STABILITY OF KYIV: CHALLENGES AND DEVELOPMENT PROSPECTS." In Modernisation of the Economy and Financial System: Problems, Opportunities, Prospects. Publishing House "Baltija Publishing", 2025. https://doi.org/10.30525/978-9934-26-540-2-9.

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Financial decentralization plays a key role in ensuring the economic stability of cities by enhancing the financial autonomy of municipalities, enabling efficient resource allocation, and mobilizing investments. The article analyzes modern approaches to financial decentralization, its impact on the stability of urban economies, and the main challenges faced by local authorities. The global experience of financial decentralization is examined, particularly models in Germany, the United States, and Scandinavian countries, allowing for an assessment of their potential application in Ukraine. The
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Mali, Siniša, and Lenka Maličká. "PROPERTY TAX REVENUES OF LOCAL GOVERNMENTS IN THE REPUBLIC OF SERBIA ACCORDING TO THE LEVEL OF DEVELOPMENT." In STAV A PERSPEKTÍVY VEREJNÝCH FINANCIÍ V EÚ. Univerzita Pavla Jozefa Šafárika, Vydavateľstvo ŠafárikPress, 2022. http://dx.doi.org/10.33542/spf22-0145-2-15.

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This paper focuses on the share of property taxes in local revenues of Serbian local self-government units in the period 2011-2019, while local self-government units are classified into four groups according to the level of economic development measured by the regional GDP per capita. The results show, that the shares of property taxes on local revenues increased during the monitored period 2011-2019 and are higher in more developed areas of Serbia. We can also point to the unneglectable break in our time series, which is observed in 2013 when Serbian municipalities answered to changes in legi
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Tsap, Volodymyr. "ADMINISTRATION OF THE MINIMUM TAX LIABILITY FOR AGRICULTURAL PRODUCERS: PRACTICE, RESULTS, AND DIRECTIONS FOR IMPROVEMENT." In Modernisation of the Economy and Financial System: Problems, Opportunities, Prospects. Publishing House "Baltija Publishing", 2025. https://doi.org/10.30525/978-9934-26-540-2-22.

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The study systematizes and generalizes the regulatory and legal framework as well as the methodological foundations for calculating the minimum tax liability for agricultural producers, emphasizing the specific features of its application to different categories of taxpayers. The key role of administering the minimum tax liability within the structure of state tax policy and its impact on the tax burden of agricultural enterprises is identified. A detailed analysis of the practical aspects of implementing this taxation mechanism has been conducted, allowing for an assessment of its effectivene
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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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Conference papers on the topic "Tax and non-tax revenues of local budgets"

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Крохичева, Галина, Galina Krohicheva, Анастасия Ивашенцева, and Anastasiya Ivashentseva. "STRUCTURE, VALUE AND MAIN WAYS OF INCREASING THE COLLABILITY OF NON-TAX REVENUES OF THE RUSSIAN FEDERATION." In Modern problems of an economic safety, accounting and the right in the Russian Federation. AUS PUBLISHERS, 2018. http://dx.doi.org/10.26526/conferencearticle_5c50607f372565.15382092.

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This article discusses the nature, value and main ways to increase non-tax revenues. The study of the legal institute of non-tax revenues is undoubtedly of great scientific interest. Since the Russian legislation does not regulate a clear, meaningful and classification characteristics of non-tax revenues, but only calls them and determines the direction of their receipt in various budgets. Also, the article defines the analysis of non-tax revenues both in state and local budgets of the Russian Federation.
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Berghe, Nadejda. "The actuality and retrospective of the system of local taxes in the Republic of Moldova." In International Scientific Conference “30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness”. Academy of Economic Studies of Moldova, 2022. http://dx.doi.org/10.53486/9789975155663.47.

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Many of the state reforms lately are aimed at reforming local public finances, especially in terms of own revenues of the budgets of administrative-territorial units consisting of local taxes and fees, provided in each territory, in accordance with the Fiscal Code and transfers directly and in full to the respective budgets. Key words: local taxes, tax base, own revenues, local public authorities, administrative-territorial units, local budgets, source of revenue for LPAs, real estate tax, land tax.
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Kliment'eva, N. M., A. A. Anohina, and E. E. Loginova. "Local budgets under quarantine measures yesterday, today and tomorrow." In General question of world science. L-Journal, 2020. http://dx.doi.org/10.18411/gq-30-11-2020-07.

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The authors of the article investigated regulatory documents for the creation of budget and tax systems in our country yesterday and today. Problems that in the future (tomorrow) will lead to the lack of tax revenues in local budgets due to the outflow of the able-bodied population and persons engaged in entrepreneurial activities from the territories of municipalities have been investigated. Copyright judgments on the need to reduce the level of centralization of budget and tax systems for the development of the economy of municipalities have been proposed.
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Pankova, A. V. "Directions of growth of tax revenues of local budgets." In ТЕНДЕНЦИИ РАЗВИТИЯ НАУКИ И ОБРАЗОВАНИЯ. НИЦ «Л-Журнал», 2018. http://dx.doi.org/10.18411/lj-10-2018-88.

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Davydenko, Nadiia, Svitlana Boiko, Alina Вuriak, and Inna Demianenko. "Development of rural areas through fiscal decentralization." In 22nd International Scientific Conference. “Economic Science for Rural Development 2021”. Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2021. http://dx.doi.org/10.22616/esrd.2021.55.010.

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The ratification of the European Charter of Local Self-Government and the adoption of the Concept of the Reform of Local Self-Government and the Territorial Organization of Power in Ukraine in April, 2014 laid the groundwork for the approval of fiscal decentralization and the creation of fiscal frameworks for the development of rural areas. One of the defining conditions of fiscal decentralization is the provision of the local government with financial resources in an amount sufficient to perform their tasks for development of rural areas. Therefore, the purpose of the article is to study the
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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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Ferova, Irina S., Svetlana A. Kozlova, and Svetlana N. Grib. "Methodological aspects in the assessment of financial security of a region." In Sustainable and Innovative Development in the Global Digital Age. Dela Press Publishing House, 2022. http://dx.doi.org/10.56199/dpcsebm.hfty1932.

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The paper is devoted to the development of tools for assessing the financial security of a region in order to form a strategy for the territorial development in the context of the interaction between the goals of sustainable socio-economic development and economic security. The paper considers the features of financial security assessment. The assessment was carried out by centralized and decentralized finance of a region. Taking into account the existing limitations of statistical observation at the level of municipalities, the composition of indicators and their threshold values used in asse
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Openko, Ivan, Yanina Stepchuk, Ruslan Tykhenko, Oleksandr Shevchenko, and Oleg Tsvyakh. "Economic analysis of using the forest land to ensure rural development in Ukraine." In 23rd International Scientific Conference. “Economic Science for Rural Development 2022”. Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2022. https://doi.org/10.22616/esrd.2022.56.054.

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After the reform, which implemented a system of "decentralization of power" through the creation of rural communities, an important issue arose to identify additional sources of filling local budgets. One of the items of filling in this case are forestry enterprises. According to the current system of tax payment regulation, local governments can replenish their budgets by collecting rent for special use of forest resources (except wood from felling for general use), income tax, personal income tax, land tax, property tax, single tax. Given the changes taking place at the present stage and the
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Селимова, Джамиля Джамаловна. "REGIONAL AND LOCAL TAXES AS SOURCES OF REGIONAL BUDGET FORMATION." In Социально-экономические и гуманитарные науки: сборник избранных статей по материалам Международной научной конференции (Санкт-Петербург, Февраль 2021). Crossref, 2021. http://dx.doi.org/10.37539/seh295.2021.22.11.004.

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Формирование региональных бюджетов за счет региональных налогов является ключевой функцией регионального налогообложения, а доля доходов от местных бюджетов несущественна. Сделан вывод о необходимости решения проблемы увеличения роли местных налогов в общей бюджетной корзине муниципальных единиц с непременным сохранением единого правового пространства в общегосударственной налоговой системе. The formation of regional budgets at the expense of regional taxes is a key function of regional taxation, and the share of revenues from local budgets is insignificant. It is concluded that it is necessar
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Glukhova, V. I., Kh V. Kravchenko, and A. S. Darybekova. "Analysis of the distribution of environmental tax revenues between state and local budgets in Ukraine." In Actual question of management of sustainable development in today’s society: problems and prospects. Kremenchuk Mykhailo Ostrohradskyi National University, 2021. http://dx.doi.org/10.30929/2227-3549.2021.10.65-66.

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Reports on the topic "Tax and non-tax revenues of local budgets"

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Agrawal, Asha Weinstein, Serena Alexander, and Ashley M. Hooper. Understanding COVID-19’s Impact on Local Transportation Revenue –A Mid-Crisis View from Experts. Mineta Transportation Institute, 2022. http://dx.doi.org/10.31979/mti.2022.1938b.

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When COVID-19 swept into the United States in early 2020, it upended two patterns of behavior critical to transportation funding: how people traveled and where economic activity occurred. This study explored how, one year into the pandemic, experts in California believed that the COVID-19 pandemic was impacting local transportation budgets. We interviewed 34 funding experts who represented local transportation and public works departments, state officials, and municipal finance experts. In these conversations, conducted from December 2020 to March 2021, we asked interviewees how they saw COVID
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Amelina, Maria, and Diether Beuermann. Does Participatory Budgeting Improve Decentralized Public Service Delivery? Inter-American Development Bank, 2014. http://dx.doi.org/10.18235/0011662.

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This paper provides the first experimental evaluation of the participatory budgeting model showing that it increased public participation in the process of public decision making, increased local tax revenues collection, channeled larger fractions of public budgets to services stated as top priorities by citizens, and increased satisfaction levels with public services. These effects, however, were found only when the model was implemented in already-mature administratively and politically decentralized local governments. The findings highlight the importance of initial conditions with respect
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Diokno-Sicat, Charlotte Justine, Robert Hector Palomar, and Mark Gerald Ruiz. Analysis of the 2023 President's Budget. Philippine Institute for Development Studies, 2022. https://doi.org/10.62986/dp2022.30.

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The 2023 Philippine national budget was drafted on the eve of the election of a new president. While aiming to sustain the recovery from the effects of the COVID-19 pandemic and address economic scarring, the new administration needs to manage the implementation of the Mandanas-Garcia Supreme Court Ruling (or Mandanas ruling, which broadens the base for intergovernmental fiscal transfers and fully devolves functions to local governments). Compounding this was the geopolitical tensions in Europe that shook the world in February 2022, disrupting global value chains and triggering the rise in oil
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Quak, Evert-jan. Missing the Forest for the Trees: Ekiti State’s Quest for Forestry Revenue and its Impact on Forest Management. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.078.

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Effective forest management is required to reduce deforestation, protect local communities, tackle climate change, and restore biodiversity. Like other countries in sub-Saharan Africa (SSA), Nigerian federal and decentralised governments have to find a balance between managing their forests sustainably, and other demands for the trees and land. Local actors use the forest for economic activities, such as harvesting trees for charcoal or timber, and others want to expand agricultural land. No single policy solution can guarantee to sustainably manage forests and halt deforestation. Land use reg
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Delbridge, Victoria. Enhancing the financial position of cities: Evidence from Hargeisa. UNHabitat, 2022. http://dx.doi.org/10.35489/bsg-igc-wp_2022/4.

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The City of Hargeisa, despite being in the very early stages of enhancing its financial position, has achieved significant reform in just a few years since its democratic establishment in 2002. The successes achieved are even more remarkable, considering the fragile context of Somaliland after 30 years of civil war within Somalia, which left widespread destruction and devastation in the city. This is compounded by Somaliland’s lack of recognition as a sovereign state by the international community. The case provides an illustrative example of leveraging urbanisation to raise municipal revenues
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Abrigo, Michael R. M., Connie Bayudan-Dacuycuy, Aubrey Tabuga, Lora Kryz Baje, Carlos Cabaero, and Zhandra Tam. Situation Analysis of ECCD-F1KD Initiatives in Selected UNICEF-KOICA Provinces. Philippine Institute for Development Studies, 2019. https://doi.org/10.62986/dp2019.31.

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This integrative report draws together the key findings from the situation analyses concerning early childhood care and development (ECCD) for the first 1000 days (F1KD) of children in three UNICEF-KOICA areas, namely, Northern Samar, Western Samar, and Zamboanga del Norte. The key objective is to examine the contextual factors that influence the delivery of ECCD-F1KD efforts in these areas. The discussion is partitioned into three key themes: policy and governance, the delivery ECCD-F1KD programs and services, and the nurturing care practices of parents and caregivers. The analyses implemente
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Price, Roz. Taxation and Public Financial Management of Mining Revenue in the Democratic Republic of Congo. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/k4d.2021.144.

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This rapid review provides a summary of the evidence on the taxation and public financial management of mining revenues in the Democratic Republic of Congo (DRC). This is a very complex topic, with a large and growing literature base, a huge interest by donors, non-governmental organisations and businesses, with some conflicting information at times. In particular, specific data on provincial budgets and spending was not identified during this review. No specific information on public financial management in either of these provinces was identified during the course of this review. Given the b
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Mwamba, Isaiah C., Deepak Benny, Ajuna P. John, et al. Updating Cost Allocation and Revenue Attribution. Purdue University, 2024. http://dx.doi.org/10.5703/1288284317764.

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This report presents a synopsis of the results from the 2024 study commissioned by the Indiana Department of Transportation (INDOT) in fall 2023 at the request of the Indiana General Assembly. Expenditures: Lighter vehicle classes saw their share of cost responsibility decline between 2015 and 2024, while the heavier vehicle classes saw their responsibilities increase within this period. This change is explained by a diametric shift in expenditure type patterns between the two eras from construction-dominant to maintenance-dominant expenditures. In this context, it is worth noting that these e
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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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