LOCAL TAXES AND CHARGES IN LOCAL BUDGETS’ INCOME GENERATION
Journal: Baltic Journal of Economic Studies
Year: 2018

The aim of the article is to determine the role of local taxes and charges in local budgets’ income generation, as well as to conduct a comparative legal study of regulatory legal acts that determine the legal basis for local budgets’ income generation by local taxes and charges. The subject of the study is local taxes and charges in local budgets’ income generation. Methodology. The study is based on the dialectical method of scientific knowledge and corresponding general scientific methods, su