Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 2

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  MUNICIPAL BUDGET
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1

Podatok na nerukhome mayno v konteksti byudzhetnoyi detsentralizatsiyi v Ukrayini: suchasnyy stan ta perspektyvy reformuvannya

100%
Illyashenko K. V., Illyashenko T. O., Antoniuk N. A.
Mekhanizm Rehuluvannya Economiky
|
2014
|
vol. 4 (66)
120-130
EN
The article deals with the problems and transformation prospects for real property tax methodology and procedures in Ukraine based on the international experience in municipal taxation and needs of the national economy. Critical analysis of the government changes in real property tax collection and administration procedure in the process of budget decentralization in Ukraine has been performed. Special attention is paid to the analysis of the causes of low fiscal and regulatory efficiency of the above mentioned tax in Ukraine; as well as key areas of the process of real property tax reform to increase the local community fiscal capacity have been defined. The need for change of an area-based property tax to a property tax based on the assessed value has been justified; as well as differentiated real property tax depending on its market value, based on the relevant experience of the developed countries, has been proposed.
2
Content available remote

MECHANISMY ROZHODOVÁNÍ O INVESTIČNÍCH ZÁMĚRECH A ROZPOČTECH OBCÍ

100%
Kopřiva R., Čopík J., Čmejrek J.
Sociológia (Sociology)
|
2017
|
vol. 49
|
issue 5
482 – 506
EN
The article deals with areas of decision-making in local governments in the Czech Republic. It is specifically focused on proposing the agenda and decision-making mechanism. It asks the question of who comes up with an investment impulse, whether work meetings about investments are held before council meetings, and whether the size of the municipality is a determinant for an own decision-making mechanism. It turns out that the main actors in deciding on the key issues of municipalities are mayors. Their role is particularly important in smaller municipalities, while in big cities the range of actors involved in decision-making mechanisms is broader. Despite the fact that the management system of the local governments of Czech municipalities tends to be understood as collective, this may in practice not necessarily apply to small municipalities.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.