GOROSH, Yulia and 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). 1st ed. Brno: Masaryk University, Faculty of Law, 2018, p. 180-192. ISBN 978-80-210-9086-6. Available from: 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 and 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).}. 1st ed. Brno: Masaryk University, Faculty of Law, 2018, p.~180-192. ISBN~978-80-210-9086-6. Available from: https://dx.doi.org/10.5817/CZ.MUNI.P210-9087-2018.
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