The role of cadastral value in balancing local budgets
Modern tax federalism implies that federal budget relies on the major taxes. This results in the lack of regional and local taxes and dependency of the local authorities. Local taxes mainly include personal income tax, corporate property tax, personal property tax and land tax. Thus, the taxable bas...
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| Auteurs principaux: | , |
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| Format: | Статья |
| Langue: | English |
| Publié: |
ATLANTIS PRESS
2020
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| Accès en ligne: | https://dspace.ncfu.ru/handle/20.500.12258/13852 |
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