Abstract: This paper presents the effects of migration at the
urban sites with an integrated model under the sustainable local
development policies for the conservation and revitalization of the
site areas as a case at Reyhan heritage site in Bursa. It is known as
the “City of immigrants" because of its richness of cultural plurality.
The city has always regarded the dynamic impact of immigration as a
positive contribution. As a result of this situation, the city created the
earliest urbanization practices: being the first capital city of the
Ottoman Empire. Bursa created the first modern movement practices
and set the first Organized Industrial Zone. The most important aim
of the study is to be offer a model for the similar areas with the
context of conservation and revitalization of the historical areas,
subjected to the local integrated sustainable development policies of
local goverments.
Abstract: Many foreign and Lithuanian scientists, analyzing the
evaluation of the tax system in respect of the burden of taxation,
agree that the latter, in principle, depends on how many individuals
and what units of the residents constitute a household. Therefore, the
aim of scientific research is to substantiate or to deny the significance
of a household, but not a resident, as a statistical unit, during the
evaluation of tax system, to be precise, determination of the value of
the burden of taxation. A performed scientific research revealed that
evaluation of the tax system in respect of a household, but not a
resident, as a statistical unit, allows not only to evaluate the
efficiency of the tax system more objectively, but also to forecast
practicably existing poverty line, burden of taxation, and to
capacitate the initiation of efficient decisions in social and tax fields
creating the environment of existence.
Abstract: This paper provides an analysis of corporate income
tax (CIT) incentives in the Western Balkan countries: Slovenia,
Croatia, Serbia, Montenegro, Macedonia and Albania. Western
Balkan countries, as other transition and developing countries, use
large number of the corporate income tax incentives (CIT) to attract
foreign investments and to stimulate economic activity. The main
goal of this paper is to investigate how often these countries use CIT
incentives and provide review of existing tax incentives in Western
Balkan countries. Paper will focus on reduced CIT rates, tax
holidays, and other investment incentives which imply incentives
like accelerated depreciation, tax allowances and tax credits.