The accommodation tax is one of the most common forms of tourism taxation to tackle
tourism-related negative externalities, usually administered at sub-national level by …

Purpose This exploratory study aims to investigate the use of Facebook as a dialogic
accounting tool for promoting citizen engagement in Italian regions. Design/methodology …

In the literature on fiscal federalism, vertical fiscal imbalance has been widely studied, while
the theme of horizontal fiscal imbalance and inequality among local governments, due to …

Since the most striking tax development of the last half century has been the worldwide rise
of the value-added tax (VAT), it is no surprise that most countries now have national VATs …

In times of low interest rates and major macroeconomic uncertainty it is natural that the types
of investment which become more appealing are those regarded as relatively safe and …

Devlet gelir kaynaklarını artırmak ve mali özerkliklerini genişletmek için vergilendirme
yetkisini yerel yönetimlere devredebilir. Bu çalışmanın amacı, Kırgızistan'daki yerel …

The authority for taxation might be delegated to the local governments to expand their
financial autonomy through increasing their revenue. This study aims to assess the financial …

In Zeiten niedriger Zinsen und hoher makroökonomischer Unsicherheit gewinnen
naturgemäß jene Anlageformen an Attraktivität, die als relativ sicher gelten und zugleich …