Search Results - ESTATE BUDGETING AND ACCOUNTING

Improving the efficiency of a development company based on budgeting by T. A. Gorodskova, T. Yu. Shemyakina

“…The features of the construction process using project financing and escrow accounts have been given. The budgeting concept, its main tasks, and approaches to it have been considered. …”
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AN ASSESSMENT OF THE SHARE OF REAL ESTATE TAX REVENUES IN THE BUDGET REVENUES OF SELECTED POLISH CITIES FROM 2018-2021 by Cezary Szydłowski

“…On average, it can be concluded that the real estate tax accounts for ap- proximately 9% of the total income in the budget of the largest cities in Poland. …”
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Carbon footprints and reduction requirements: the Swiss real estate sector by Rolf Frischknecht, Martina Alig, Carsten Nathani, Pino Hellmüller, Philippe Stolz

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Foreign Experiences of Budget Decentralization by Т. H. Bondaruk, І. S. Bondaruk, О. А. Vinnytska

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RUSSIAN AND FOREIGN PRACTICE OF VALUATING MUNICIPAL REAL ESTATE by Oleg V. Likhomanov, Natalya E. Kukanova, Mariya S. Kukanova

“…The following activities are proposed with the aim of creating an effective system of municipal real estate management and improving the quality of local government: to organize the smooth functioning of full and timely accounting of the municipal real estate, the introduction of an automated registry system, including legal, technical, and economic components of records; to develop scientifically based optimal management solutions on the disposal of municipal property, in compliance with the balance of fiscal, investment and socially-oriented objectives in the course of operational management, transfer in use or trust, disposition, use as the authorized capital; to develop the optimal solutions for selecting strategies for achieving maximum economic efficiency and increasing investment attractiveness of municipal property; to exercise effective control over regulatory use of municipal property (especially land resources) for its intended purpose; to organize work on reliable cadastral valuation of the property; to provide the state budget institutions for cadastral valuation established in the regions with qualified personnel from among the practicing independent appraisers; to engage independent appraisers for analysis and monitoring of real estate market with the aim of identifying pricing factors and ensuring reliable results, compliant with relevant market data; to completely eliminate the possibility of pressure by officials of local self-government bodies at the state budget institutions for the cadastral valuation to establish the desired orientations of the cadastral value. …”
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Analysis of the specifics of fraud in the real estate sector of the Republic of Kazakhstan by K.R. Sartayeva, G.D. Meirkulova, A.Zh. Zhanaliyeva

“…The analysis of scientific research of modern Kazakh science shows the absence of such, whereas a comprehensive study of the legal and criminological nature of fraud in real estate, taking into account the peculiarities of criminalization of the act in question, is necessary. …”
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ANALYSIS OF THE SPECIFICS OF FRAUD IN THE REAL ESTATE SECTOR OF THE REPUBLIC OF KAZAKHSTAN by Т.С. Агайдаров, К.Р. Сартаева, Б.Т. Исатаева, Г. Серик

“…The analysis of scientific research of modern Kazakh science shows the absence of such, whereas a comprehensive study of the legal and criminological nature of fraud in real estate, taking into account the peculiarities of criminalization of the act in question, is necessary. …”
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Carbon budgets for buildings: harmonising temporal, spatial and sectoral dimensions by Guillaume Habert, Martin Röck, Karl Steininger, Antonin Lupisek, Harpa Birgisdottir, Harald Desing, Chanjief Chandrakumar, Francesco Pittau, Alexander Passer, Ronald Rovers, Katarina Slavkovic, Alexander Hollberg, Endrit Hoxha, Thomas Jusselme, Emilie Nault, Karen Allacker, Thomas Lützkendorf

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The Availability of Residential Real Estate Increasing by Means of State Compensation of Prices by Vitaly Viktorovich Ivanitskiy

“…The size of the state target compensation in absolute (in rubles) and relative (% prices for residential real estate) values is determined, taking into account the sufficient reproduction of the population, and restrictions on the right to use it are introduced. …”
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New Regulations Regarding the Taxation of Incomes from Renting Real Estate in 2024 by Lucian CERNUȘCA

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The necessity for high legislative standards for real estate tax in the light of the Polish Constitutional Tribunal’s jurisprudence by Paweł Majka, Jacek Wantoch-Rekowski

“…It should also be pointed out that the authors of the proposals for legislative changes and the legislators in the background should at least take into account that tax revenue is the income of the community budget.…”
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A new assessment of global and regional budgets, fluxes, and lifetimes of atmospheric reactive N and S gases and aerosols by Y. Ge, Y. Ge, M. Vieno, D. S. Stevenson, P. Wind, M. R. Heal

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Methods of Fraud and Tax Evasion by Breaching the Accounting and Fiscal Rules – Jurisprudence by Adriana Florina POPA, Gabriel Viorel RAITA

“…For the purpose of not fulfilling tax obligations regarding the payment of taxes and duties due to the state budget, some economic entities use various methods whose goal is the decrease of taxable estate and tax obligations by avoiding the payment of profit tax, income tax, salary contributions and taxes assimilated to them, as well as of excises. …”
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The Relationship between Public Debt, Budget Deficit, and Sustainable Economic Development in Developing Countries: The Role of Corruption Control by Vo Thi Thuy Van, Nguyen Tran Thai Ha, Phan Gia Quyen, Le Thi Hong Anh, Do Thanh Loi

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Nitrogen budgets in Europe: a methodology to quantify environmentally relevant flows of reactive nitrogen compounds on a national scale by Wilfried Winiwarter, Bettina Schäppi, Judith Reutimann, Martin Bach, Ika Djukic, Ulrike Dragosits, Inga Grinfelde, Maximilian Kanig, Filip Moldan, Monika Suchowska-Kisielewicz, Markus Geupel

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Formation of accounting policies of a mining enterprise in accordance with International Financial Reporting Standards by L.V., O.M.

“…This will allow them to be specified in operational plans, budgets, and forecasts as part of the strategy. The development of a formalized plan should be based on data from the accounting system, the disclosure of which depends on the adopted accounting policy of the enterprise. …”
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Análisis de las Administraciones Públicas a Través de Indicadores Financieros by Bernardino Benito López, Isabel Martínez Conesa

“…We conclude that the indicators obtained using the budget are much more useful when judging the financial situation of the entity than those traditionally based on the estate balance, although the first ones must be interpreting bearing in mind other magnitudes such as the cash surplus statement or the debt statement. …”
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An investigation into the future of discretionary trusts in South Africa: An income tax perspective: Part 2 by Sophia M. Brink

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Zemstvo Taxes and Duties as a Component of Zemstvo Selfgovernment Financial Independence by А. І. Козаченко

“…Due to the lack of taxation objects’ accounting and evaluation in 80s of the XIX century, zemstvos organized conducting of statistical studies which was aimed at census of peasants’ and landlords’ estates. …”
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Financial management engagement and small and medium-sized businesses in eThekwini municipality, South Africa by Kansilembo Aliamutu, Msizi Mkhize

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