Analytical note on comparative law regarding the system of local taxes administration in the practice of foreign countries
Published on 19 May 2023, 10:50Abstract. The legal framework and procedures for the administration of local taxes and fees were examined. It was provided the examples of different models of local taxes administration in foreign countries, in particular, on the example of the real estate tax and the land tax.
Key words: tax legislation, municipality, local authorities, local taxes and fees.
04/2023