THE ROAD TO FISCAL DECENTRALISATION OF MUNICIPALITIES IN REPUBLIC OF BULGARIA
This publication is dedicated specifically to local taxes, given their importance for the actual achievement of local self-government in the Republic of Bulgaria. Here, financial decentralisation is understood as a way to strengthen the legal role and economic power of local government. An express...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Nicolae Titulescu University Publishing House
2024-05-01
|
| Series: | Challenges of the Knowledge Society |
| Subjects: | |
| Online Access: | http://cks.univnt.ro/download/cks_2024_articles%252F3_CKS_2024_PUBLIC_LAW%252FCKS_2024_PUBLIC_LAW_023.pdf |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1841561376879804416 |
|---|---|
| author | Vanya PANTELEEVA |
| author_facet | Vanya PANTELEEVA |
| author_sort | Vanya PANTELEEVA |
| collection | DOAJ |
| description | This publication is dedicated specifically to local taxes, given their importance for the actual achievement of local self-government in the Republic of Bulgaria. Here, financial decentralisation is understood as a way to strengthen the legal role and economic power of local government. An expression of financial decentralisation de lege lata are the tourist tax and the patent tax. |
| format | Article |
| id | doaj-art-5cb7d48ca53d4f1581e295e2cc0cbc6b |
| institution | Kabale University |
| issn | 2068-7796 |
| language | English |
| publishDate | 2024-05-01 |
| publisher | Nicolae Titulescu University Publishing House |
| record_format | Article |
| series | Challenges of the Knowledge Society |
| spelling | doaj-art-5cb7d48ca53d4f1581e295e2cc0cbc6b2025-01-03T01:43:54ZengNicolae Titulescu University Publishing HouseChallenges of the Knowledge Society2068-77962024-05-01171432436THE ROAD TO FISCAL DECENTRALISATION OF MUNICIPALITIES IN REPUBLIC OF BULGARIAVanya PANTELEEVA0Associate Professor, PhD, Faculty of Law, „Angel Kanchev” University of Ruse, BulgariaThis publication is dedicated specifically to local taxes, given their importance for the actual achievement of local self-government in the Republic of Bulgaria. Here, financial decentralisation is understood as a way to strengthen the legal role and economic power of local government. An expression of financial decentralisation de lege lata are the tourist tax and the patent tax.http://cks.univnt.ro/download/cks_2024_articles%252F3_CKS_2024_PUBLIC_LAW%252FCKS_2024_PUBLIC_LAW_023.pdflocal taxescompetenceenforcement procedurefiscal decentralisation |
| spellingShingle | Vanya PANTELEEVA THE ROAD TO FISCAL DECENTRALISATION OF MUNICIPALITIES IN REPUBLIC OF BULGARIA Challenges of the Knowledge Society local taxes competence enforcement procedure fiscal decentralisation |
| title | THE ROAD TO FISCAL DECENTRALISATION OF MUNICIPALITIES IN REPUBLIC OF BULGARIA |
| title_full | THE ROAD TO FISCAL DECENTRALISATION OF MUNICIPALITIES IN REPUBLIC OF BULGARIA |
| title_fullStr | THE ROAD TO FISCAL DECENTRALISATION OF MUNICIPALITIES IN REPUBLIC OF BULGARIA |
| title_full_unstemmed | THE ROAD TO FISCAL DECENTRALISATION OF MUNICIPALITIES IN REPUBLIC OF BULGARIA |
| title_short | THE ROAD TO FISCAL DECENTRALISATION OF MUNICIPALITIES IN REPUBLIC OF BULGARIA |
| title_sort | road to fiscal decentralisation of municipalities in republic of bulgaria |
| topic | local taxes competence enforcement procedure fiscal decentralisation |
| url | http://cks.univnt.ro/download/cks_2024_articles%252F3_CKS_2024_PUBLIC_LAW%252FCKS_2024_PUBLIC_LAW_023.pdf |
| work_keys_str_mv | AT vanyapanteleeva theroadtofiscaldecentralisationofmunicipalitiesinrepublicofbulgaria AT vanyapanteleeva roadtofiscaldecentralisationofmunicipalitiesinrepublicofbulgaria |