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Local revenue mobilization in Romania
Moldovan, Octavian - In: European financial and accounting journal : EFAJ 11 (2016) 3, pp. 107-124
As public institutions are faced with more diverse and increased community needs, significant concern arises (both in academia and practice) for the dwindling resources available at the local level and the factors which can influence local revenue mobilization. Using data for 3,227 Romanian...
Persistent link: https://www.econbiz.de/10011700855
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Financing possibilities of the local governmant
Milenkovski, Ace; Kozuharov, Sasho; Ristovska, Natasha - In: UTMS journal of economics / University of Tourism and … 7 (2016) 1, pp. 1-11
There is a high diversity in the possibility of raising funds for municipalities; in particular the possible sources of … revenue for financing the municipalities are high. There are certain ways of financing, which are represented in all … municipalities, regardless of their economic structure, the number of people or the country in which there are. But there are certain …
Persistent link: https://www.econbiz.de/10011538320
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Trade fair fee as a source of income for the budgets of municipalities in Poland on selected examples
Szydłowski, Cezary - In: Financial internet quarterly 16 (2020) 2, pp. 37-48
municipalities' own revenues. The trade fair fee is collected from persons selling at marketplaces located in the municipality. It … income to the budget of selected 10 coastal communes in Pomorskie Voivodeship. The selection of coastal municipalities was …
Persistent link: https://www.econbiz.de/10012284887
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Revenue analysis of the impact of the fee for issuing a permitforthe sale of alcohol on the commune budget on the example of selected coastal communes
Szydłowski, Cezary - In: Financial internet quarterly 16 (2020) 3, pp. 80-95
The article presents an analysis of the level of income flowing to the municipalities\' budget from the permit fees to … sell alcoholic beverages in selected municipalities. For the purposes of the article, three objectives have been set for …
Persistent link: https://www.econbiz.de/10012301817
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The fiscal risk of local government revenue in the People's Republic of China
Fan, Ziying; Wan, Guanghua - 2016
Since the Tax Sharing Reform in 1994, the local government revenue of the People's Republic of China (PRC) has faced downward risk problems. This paper reviews the fiscal and taxation reforms in the central and local governments of the PRC and focuses on evaluating the effectiveness of fiscal...
Persistent link: https://www.econbiz.de/10011453331
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The Fiscal Risk of Local Government Revenue in the People's Republic of China
Ziying, Fan - 2016
Since the Tax Sharing Reform in 1994, the local government revenue of the People's Republic of China (PRC) has faced downward risk problems. This paper reviews the fiscal and taxation reforms in the central and local governments of the PRC and focuses on evaluating the effectiveness of fiscal...
Persistent link: https://www.econbiz.de/10012994033
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The dynamic response of municipal budgets to revenue shocks
Helm, Ines; Stuhler, Jan - 2021
We study the fiscal and tax response to intergovernmental grants, exploiting quasi-experimental variation within Germany’s fiscal equalization scheme triggered by Census revisions of official population counts. Municipal budgets do not adjust instantly. Instead, spending and investments adapt...
Persistent link: https://www.econbiz.de/10012514567
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The dynamic response of municipal budgets to revenue shocks
Helm, Ines; Stuhler, Jan - 2021
We study the fiscal and tax response to intergovernmental grants, exploiting quasi-experimental variation within Germany's fiscal equalization scheme triggered by Census revisions of official population counts. Municipal budgets do not adjust instantly. Instead, spending and investments adapt...
Persistent link: https://www.econbiz.de/10012518088
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The impact of intergovernmental transfers on local revenue generation in Africa : evidence from Tanzania
Masaki, Takaaki - 2016
Do intergovernmental transfers reduce revenues collected by local government authorities (LGAs)? There is already a well-established body of literature in public finance, which argues that intergovernmental grants 'crowd out' local revenues. Most existing studies, however, explore the fiscal...
Persistent link: https://www.econbiz.de/10011548235
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Shares in Income Taxes as a Budget Revenues of Urban-Rural Municipalities
Olejniczak, Jaroslaw - 2016
of municipalities (NUTS 5 level). The research covered budgets of all urban-rural municipalities of Lower Silesian … Voivodeship in the years 1996-2014. The source of data on the revenues of municipalities were databases of the Central Statistical … Office. The structure of municipalities revenues was analysed, considering among others the distribution of share in own …
Persistent link: https://www.econbiz.de/10012988556