Accès libre

Features of Self-Taxation as a Form of Local Budget Revenues

À propos de cet article

Citez

Babin, I. (2008). Juridical structure of tax. Chernivtsi. Search in Google Scholar

Babin, I. (2020). Features of the application of the decisions of the European Court of Human Rights by Ukrainian courts in tax cases. DANUBE: Law, Economics and Social Issues Review, 11(1), 75–89. DOI: 10.2478/danb-2020-0005. Open DOISearch in Google Scholar

Babin, I., Vakariuk, L. (2019). The Legal Nature of E-Petitions. Baltic Journal of Law & Politics, 12:2, 19–46. DOI: 10.2478/bjlp-2019-0010. Open DOISearch in Google Scholar

Babin, I. I. (2016). The modern system of local taxes and fees of Ukraine. Societas et Iurusprudentia, IV(3), 21–40. Search in Google Scholar

Babin, I. I. (2018). Tax Law: Textbook. Kyiv: Kondor. Search in Google Scholar

Bekerska, D. (2000). Tax law and tax legislation in Ukraine. Odesa. Search in Google Scholar

Belykh, V., Vinnitskiy, D. (2004). Russian tax law. Moscow. Search in Google Scholar

Brzeziński, B. (1995). Tax law. The outline of the lecture. Toruń. Search in Google Scholar

Budget Code of Ukraine. BVR. 2010, No. 50–51, as subsequently amended. Search in Google Scholar

Civil Code of Ukraine. BVR. 2003, No. 40–44, item 356, as subsequently amended. Search in Google Scholar

Constitution of Ukraine. BVR. 1996, No. 30, item 141, as subsequently amended. Search in Google Scholar

Frank, Howard A. (2006). Public Financial Management. London, New York.10.1201/b13596 Search in Google Scholar

Hyski, M. (2009). Problems of self-taxation of the inhabitants of the commune). Infra-struktura i ekologia terenów wiejskich, 4, 135–147. Search in Google Scholar

Jelčić, B. (1987). Basic principles of introducing and paying self-taxation. Naša zakonitost, 11–12(1987), 1257–1283. Search in Google Scholar

Jelčić, B., Lončarić Horvat, O., Šimović, J., Arbutina, H., Mijatović, N. (2008). Financial law and financial science. Zagreb, Narodne novine. Search in Google Scholar

Khimicheva, N. (2000). Financial law. Moscow. Search in Google Scholar

Kirin, A. (2017). On the means of self-taxation of citizens: legal analysis. Young scientist, 35(169), 56–59. Search in Google Scholar

Koniuszewska, E. (2018). Referendum for self-taxation as a form of participation of commune residents in the shaping of its revenues. Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings). Bialystok-Vilnius. DOI 10.15290/oolscprepi.2018.44.10.15290/oolscprepi.2018.44 Search in Google Scholar

Kosikowski, C., Ruśkowski, E. (1995). Finance and financial law. Warsaw. Search in Google Scholar

Krokhina, Yu. (2002). Basic categories of budget law: doctrine and reality. Journal of Russian Law, 2, 24–32. Search in Google Scholar

Kryczko, P. (2013). Commentary to art. 54, in: Chmielnicki, P. (ed.). Act on the municipal self-government. Commentary. Warsaw. Search in Google Scholar

Law of Poland “On the Local Referendum”. Dz. U. 2000, No. 88, item 985. Search in Google Scholar

Law of Ukraine “On Charitable Activities and Charitable Organizations”. BVR, 2013, No. 25, item 256, as subsequently amended. Search in Google Scholar

Law of Ukraine “On Local Self-Government in Ukraine”. BVR, 1997, No. 24, item 170, as subsequently amended. Search in Google Scholar

Levina, V. (2016). Similarities and differences between citizens’ self-taxation and initiative budgeting. Economic and life, 20(9636). Retrieved March 21, 2021, from https://www.eg-online.ru/article/315252. Search in Google Scholar

Listrova, S. (2017). Accounting for charitable contributions in cash in budgetary institutions. Accountant and law, 26–27. Retrieved March 21, 2021, from https://bz.ligazakon.ua/ua/magazinearticle/BZ010142. Search in Google Scholar

Makarenko, T. (2003). Establishment and introduction of taxes and fees on the territory of the Russian Federation. Financial law, 4, 44–48. Search in Google Scholar

Niezgoda, A. (2004). Self-taxation and direct forms of exercising power at the local level, in: Ura, E. (ed.). Jednostka, państwo, administracja – nowy wymiar. Rzeszów: Mitel. Search in Google Scholar

Nitti, F. (1904). Basic principles of financial science. Moscow. Search in Google Scholar

Perepelitsa, M. O. (2003). Legal regulation of the status of payers of taxes and fees in Ukraine. Kharkiv, Legas. Search in Google Scholar

Pryshva, N. Yu. (2003). Legal problems of regulation of mandatory payments. Kyiv, ExOb. Search in Google Scholar

Pysmennyi, V. (2008). Self-taxation: historical experience and modern problems. The world of finance, 3(16), 30–37. Search in Google Scholar

Rogić Lugarić, T., Maksimovska Veljanovski, A. (2011). Self-taxation as a source of financing of local units – Croatia and Macedonian experiences. Zbornik PFZ, 61(2), 391–416. Search in Google Scholar

Tax Code of Ukraine. BVR. 2011, No. 13–14, No. 15–16, No. 17, item 112, as subsequently amended. Search in Google Scholar

The prosecutor’s office protected the peasants from the illegal tax. Pres-sluzhba prokuratury Kharkivskoi oblasti. Retrieved March 21, 2021, from https://khar.gp.gov.ua/ua/news.html?m=publications&t=rec&id=117222&fp=3220. Search in Google Scholar

Tolstopyatenko, G. P. (2001). European tax law. Comparative Legal Research. Moscow, NORMA. Search in Google Scholar

Tsypkin, S. D. (1973). State budget revenues of the USSR. Legal issues. Moscow, Legal literature. Search in Google Scholar

Vinnitskiy, D. V. (2001). Tax as a political and legal category. Legal policy and legal life, 4, 119–129. Search in Google Scholar

Zlobin, N. N. (2003). Tax as a legal category. Financial and legal doctrine of the post-socialist state, 1, 209–225. Search in Google Scholar

eISSN:
1804-8285
Langue:
Anglais
Périodicité:
4 fois par an
Sujets de la revue:
Affaires et économie, Économie politique, Macroéconomie, Politique économique, Droit, Droit européen, autres