THE IMPORTANCE OF LOCAL TAXES IN THE FORMATION OF LOCAL BUDGET REVENUE BASE: AN EXAMPLE OF MODERN WORLD EXPERIENCE
Keywords:
state budget, local budget, local taxes, property tax, land tax, water use tax, tax capacity, internal factors, external factors and etcAbstract
This article gives an information about the role of local taxes in the state budget and the views of local tax scholars in the process of studying world experience. It also concludes with general conclusions and recommendations.
References
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