Financing of municipal current expenditure through local taxes: a systematic review

Financing of municipal current expenditure through local taxes: a systematic review

This study examines key factors influencing the financing of municipal current expenditure through local taxes, emphasizing the importance of strengthening local tax resources to enhance municipal fiscal autonomy. A systematic literature review was conducted using Scopus and Web of Science database...

Full description

Saved in:

Bibliographic Details
Main Authors:	Henry Bernardo Garay Canales, Julio Mayorga Challco, Wilson Eduardo Vargas Cubas, Fredy Roger Flores Flores
Format:	Article
Language:	English
Published:	Qubahan 2024-10-01
Series:	Qubahan Academic Journal
Online Access:	https://journal.qubahan.com/index.php/qaj/article/view/985
Tags:	Add Tag No Tags, Be the first to tag this record!

Similar Items

Tax benefits as a basic component of the investment tax expenditure management system in the region
by: S. N. Rukina, et al.
Published: (2023-09-01)

Benford’s Law and transparency: an analysis of municipal expenditure
by: Ricardo Sartori Cella, et al.
Published: (2018-01-01)

IMPACT OF PENSION SYSTEM REFORMS ON PUBLIC FINANCE EXPENDITURES IN POLAND
Published: (2019-12-01)

IMPACT OF PENSION SYSTEM REFORMS ON PUBLIC FINANCE EXPENDITURES IN POLAND
by: Anna Owczarczyk
Published: (2019-12-01)

Tax Exemptions and R;D Expenditures in Iran Saeed Dorokhshi Moghaddam
by: Saeed Dorokhshi Moghaddam, et al.
Published: (2024-12-01)

Capital expenditure, tax avoidance and bank performance: Evidence from Jordanian banks
by: Mohammad Fawzi Shubita, et al.
Published: (2024-07-01)

Tax potential of municipalities as the basis of regional budgets
by: N. Z. Zotikov
Published: (2024-08-01)

State General Revenues and Expenditures in Florida
by: David Mulkey, et al.
Published: (2003-01-01)

State General Revenues and Expenditures in Florida
by: David Mulkey, et al.
Published: (2003-01-01)

Municipal Finances in the Corona Crisis: Effects and Reactions
by: Ronny Freier, et al.
Published: (2020-05-01)

PROBLEMS OF MUNICIPAL FINANCE MANAGEMENT ON THE EXAMPLE OF THE REPUBLIC OF KARELIA
by: Lyubov S. Fedotkina, et al.
Published: (2024-12-01)

PROGRAM BUDGETING AS A TOOL OF MUNICIPAL FINANCE MANAGEMENT
by: M. V. Galazova
Published: (2020-02-01)

How to finance sustainable tourism: Factors influencing the attitude and willingness to pay green taxes among university students
by: Cristina Ortega-Rodríguez, et al.
Published: (2024-11-01)

Current problems of the patent tax system
by: N. Z. Zotikov
Published: (2021-06-01)

TO THE QUESTION OF STATE FINANCING OF RECONSTRUCTION AND MODERNIZATION OF OBJECTS OF MUNICIPAL SPHERE
by: O. Petrina, et al.
Published: (2017-06-01)

Two Years in Crisis — Municipal Finances Remain Sustainable Nonetheless
by: Florian Boettcher, et al.
Published: (2022-09-01)

Impact of Taxes on Performance of Small-Scale Business Enterprises in Kabale Municipality.
by: Katusiime, Allen
Published: (2023)

Problem analysis of assessing the effectiveness of tax revenues of the regional and municipal budgets
by: G. R. Sakhapova
Published: (2023-12-01)

Manufacturer’s Green Financing and CER Decisions under the Carbon Tax Policy and Capital Constraints
by: Yunfeng Zhang, et al.
Published: (2023-01-01)

Current Developments in the Financing of Offshore Wind Farms
by: Marita Balks, et al.
Published: (2022-10-01)

Tax Administration and Performance of Business Enterprises in Uganda: A Case Study of Kabale Municipality
by: Hilda, Nahabwe
Published: (2022)

Credit Management Policy and Loan Recovery in Micro Finance Institutions in Kabale Municipality: A Case Study of Unique SACCO, Kabale Municipality.
by: Muheirwe, Syria
Published: (2023)

Energy Expenditure in Infants in Health and Disease
by: Ross Shepherd
Published: (1997-01-01)

Cluster analysis of household income and expenditure
by: Ričardas Krikštolaitis, et al.
Published: (2000-12-01)

Analysis of the effects of expenditure for employees as an essential component of public expenditure on the reduction of regional inequalities in the Western Balkan countries
by: Janković Gordan, et al.
Published: (2024-01-01)

Public Expenditure Governance in Uganda : inputs, processes and outcomes /
Published: (2020)

Financing a Funded Basic Old-Age Provision via Inheritance Tax: Two Birds With One Stone?
by: Dirk Löhr
Published: (2022-09-01)

Optimal Public Expenditure Ratio: An Application for Türkiye
by: Sibel Toptaş
Published: (2024-06-01)

GOVERNMENT EXPENDITURES WITHOUT GROWTH: THE CASE OF TURKEY
by: Orçun Söylemez, et al.
Published: (2021-11-01)

Expenditure Effects of Intergovernmental Transfers – the Case of Slovenia
by: Primož Pevcin
Published: (2011-12-01)

Access to Finance and Performance of Small and Medium Enterprises in Uganda: A Case of Selected Smes in Kabale Municipality
by: Esperance, Nyiratebuka
Published: (2022)

Impacts of Tax Laws on the Performance of Small and Medium Enterprises: A Case Study of Kabale Municipality Kabale District.
by: Abaasa, Ruth
Published: (2024)

GOVERNMENT EXPENDITURE: A CATALYST FOR ECONOMIC GROWTH IN NIGERIA
by: Alexander Tunde OGUNTUASE, et al.
Published: (2024-10-01)

The Impacts of Breakthrough Drug Classes on Total Healthcare Expenditures
by: Zeynal Karaca, et al.
Published: (2016-02-01)

DOES HEALTH EXPENDITURE IMPACTS ON ECONOMIC GROWTH IN NIGERIA?
by: BENEDICT AZU, et al.
Published: (2024-09-01)

ESTIMATION OF RESEARCH & DEVELOPMENT EXPENDITURES AT UNIVERSITIES: SEARCHING RESPONSE
by: E. Sycheva, et al.
Published: (2018-11-01)

COMPARATIVE ANALYSIS OF INVESTMENT EXPENDITURES IN BUDGETS: REGIONAL ASPECT
by: M. N. Solomko
Published: (2020-06-01)

CHANGES IN THE INCOMES AND EXPENDITURES OF HOUSEHOLDS IN POLAND AND THEIR REGIONAL RELATIONS
by: Beata Kasprzyk, et al.
Published: (2021-07-01)

CHANGES IN THE INCOMES AND EXPENDITURES OF HOUSEHOLDS IN POLAND AND THEIR REGIONAL RELATIONS
by: Beata Kasprzyk, et al.
Published: (2021-07-01)

THE FACTORS AND REASONS FINANCIAL BUDGET INSOLVENCY OF MUNICIPAL ENTITIES IN CURRENT CONDITIONS
by: Y. Orlova
Published: (2018-05-01)