Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Analysis of foreing experience in budget equation
Available online: 23 September 2009 Subject Heading: Foreign experience JEL Classification:
Study shows that taxes and duties payable by local authorities differ widely in different countries. Most countries (both industrial and emergent nations, both in federal and in national forms of government) practice a number of subnational taxes. It is arguable that personal income tax in industrial nations plays a greater part in local budgeting than that in emergent nations. Keywords: budget, taxes, excise taxes, income, equation, imbalance, transfer |
ISSN 2311-875X (Online)
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