Earmarking tax policy as an instrument of public service provision in regional development
Local taxes contribute to local revenue of around 50 %. The policy of earmarking tax in Law No. 28 of 2009 on Regional Tax affirms the use of tax for development fund that can be enjoyed directly by taxpayers. Earmarking tax ensures that tax revenues are used for development and sustainability of lo...
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| Format: | Article |
| Language: | English |
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Yaroslav Mudryi National Law University
2018-06-01
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| Series: | Проблеми Законності |
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| Online Access: | http://plaw.nlu.edu.ua/article/view/133429 |