| GOROSH, Yulia a Elena KIREEVA. Independent Sources of Local Bubgets' Own Revenues. In Petr Mrkývka, Jolanta Gliniecka, Eva Tomášková, Edward Juchniewicz, Tomasz Sowiński, Michal Radvan (eds.). The Challenges of Local Government Financing in the Light of European Union Regional Policy:(Conference Proceedings). 1. vyd. Brno: Masaryk University, Faculty of Law, 2018, s. 180-192. ISBN 978-80-210-9086-6. Dostupné z: https://dx.doi.org/10.5817/CZ.MUNI.P210-9087-2018. |
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@inproceedings{1785177,
author = {Gorosh, Yulia and Kireeva, Elena},
address = {Brno},
booktitle = {The Challenges of Local Government Financing in the Light of European Union Regional Policy:(Conference Proceedings).},
doi = {http://dx.doi.org/10.5817/CZ.MUNI.P210-9087-2018},
edition = {1},
editor = {Petr Mrkývka, Jolanta Gliniecka, Eva Tomášková, Edward Juchniewicz, Tomasz Sowiński, Michal Radvan (eds.)},
keywords = {local budgets' own revenues; local budgets' expenditure; sources of local budgets' revenues; citizens' self-assessment funds; instrument of local budgets' revenues; taxes and levies.},
howpublished = {tištěná verze "print"},
language = {eng},
location = {Brno},
isbn = {978-80-210-9086-6},
pages = {180-192},
publisher = {Masaryk University, Faculty of Law},
title = {Independent Sources of Local Bubgets' Own Revenues},
url = {https://www.law.muni.cz/sborniky/others/Local_government_financing.pdf},
year = {2018}
}
TY - JOUR
ID - 1785177
AU - Gorosh, Yulia - Kireeva, Elena
PY - 2018
TI - Independent Sources of Local Bubgets' Own Revenues
PB - Masaryk University, Faculty of Law
CY - Brno
SN - 9788021090866
KW - local budgets' own revenues
KW - local budgets' expenditure
KW - sources of local budgets' revenues
KW - citizens' self-assessment funds
KW - instrument of local budgets' revenues
KW - taxes and levies.
UR - https://www.law.muni.cz/sborniky/others/Local_government_financing.pdf
N2 - In the given article the authors analyse the revenues of local authorities’ budgets (local budgets) and the sources of their formation. The given analysis is carried out with the aim of considering and offering alternative instruments that may allow the formation of extra local budgets. The authors suggest that non-recurrent payments (citizens’ self-assessment funds) should be considered as an alternative instrument allowing one to form extra special-purpose revenues for local budgets of the lowest level of the budgetary system. The authors analyse the legal nature of these payments, the mechanism of their legal regulation, as well as the factors that restrict the attraction of self-assessment funds to local budgets. The authors used inductive methods and carried out the analysis based on the examples from the Russian Federation.
ER -
GOROSH, Yulia a Elena KIREEVA. Independent Sources of Local Bubgets' Own Revenues. In Petr Mrkývka, Jolanta Gliniecka, Eva Tomášková, Edward Juchniewicz, Tomasz Sowi\'nski, Michal Radvan (eds.). \textit{The Challenges of Local Government Financing in the Light of European Union Regional Policy:(Conference Proceedings).}. 1. vyd. Brno: Masaryk University, Faculty of Law, 2018, s.~180-192. ISBN~978-80-210-9086-6. Dostupné z: https://dx.doi.org/10.5817/CZ.MUNI.P210-9087-2018.
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