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CONCEPTUAL FRAMEWORK OF FORMING LOCAL TAXATION SYSTEM IN INDUSTRIAL CITY

Yuliya Petrenko

DOI: 10.22495/cocv10i4c5art8

Abstract

The article seeks to determine the conceptual framework of forming local taxation system in an industrial city. The special set of the main principles suitable for forming the local taxation system in an industrial city is given (principles of tax autonomy, localization, compliance, self-determination, earned income, certainty, and direction) with the proposed scientific and methodological method of identifying an industrial city among the others.

Keywords: Local Taxes and Fees, Local Taxation System, Principles, Industrial Cities

How to cite this paper: Petrenko, Y. (2013). Conceptual framework of forming local taxation system in industrial city. Corporate Ownership & Control, 10(4-5), 524-527. http://doi.org/10.22495/cocv10i4c5art8

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