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25  Articles
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The aim of the article is to determine the role of local taxes and charges in local budgets’ income generation, as well as to conduct a comparative legal study of regulatory legal acts that determine the legal basis for local budgets’ income generation by... see more

The purpose of this scientific demarche is represented by the analyses of the way the publicadministration’s budget is formed, in the conditions of an emphasized financial-economic crises, of aneconomic imbalance, of an unsteady and difficult to be sust... see more

Environmental tax rhetoric in the Estonian policy discussion leads to a dilemma. Policy makers want to increase environmental charges for budgetary reasons and at the same time achieve environmental goals. The article examines the empirics of this issue, ... see more

We emphasize the importance of complex human-geographical researches of the processes of transformation of the administrative-territorial division of Ukraine at the level of administrative districts to provide harmonic and balanced development of the Obla... see more


In smoothness of development, it needs several important aspects, one of it is in terms of capital. This becomes very important to note given the limited funds owned by the region in running economy and physical development of the region. As solution of t... see more

Regional taxes and charges are an important source of regional revenue to finance the implementation of regional government. In the course of government, the source of regional income from taxes and levies has become a major element in supporting economic... see more

Reform of government regulation of private business has been considered a cornerstone of good governance and a necessary condition for economic growth. Part of regulatory reform is reducing and streamlining administrative or procedural regulations imposed... see more

Resumen: Se parte de la hipótesis en la que el sistema tributario colombiano se constituye en un esquema ampliamente oneroso que afecta directamente a los intereses de los oferentes y demandantes de propiedad raíz en Colombia. Aspecto que redunda de maner... see more

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