This dissertation examines how the internal revenue legislation enacted during the American Civil War fostered a new role for government in society. The delegates to the 1787 Constitutional Convention constructed a system of fiscal federalism for the United States. The national government relied on indirect taxes, particularly customs duties, as its primary source of revenue. Concurrently, the states developed an array of unique financing strategies, including taxing citizens directly. The dire need for war funds compelled this "unperceived" government to expand beyond the constraints imposed by this antebellum fiscal structure. Through my research, I found that the taxes imposed during the war represent an attempt to cope with a financial crisis, rather than impart a particular preconceived agenda. Because Congress had depended on customs receipts as its primary source of revenue for four decades, lawmakers had few ready options for meeting the overwhelming war costs. In developing the war revenue measures, lawmakers borrowed policies and statutes from the past, rather than relying upon the "free labor ideology" that united the party. The need to meet the escalating costs of war forced lawmakers to react with more speed than deliberation. They often sacrificed their principles to provide the means to prosecute the war and reunite the nation. Once peace returned, the question of whether to "sink" the debt or shrink revenues, vexed lawmakers, and kept the government from returning to its limited role in the economy. As a result, the United States government emerged from the Civil War as a perceived power, one that touched citizens "individually" through the new internal revenue system. I concluded that the fiscal powers of the national government expanded beyond the restraints imposed throughout the antebellum era. The internal revenue measures enacted during the war played a significant role in this transformation.

M. Tech. Comparative Local Development. Department of Economics. / In his budget speech of 2005, the then South African Minister of Finance, Mr Trevor Manuel, announced that the Regional Services Council levies would be eliminated in 2006. He stated that the Regional Services Council levies were being disbanded because they were inefficient, inequitable and a poorly administered local tax instrument. This move by the Minister resulted in widespread discomfort and generated vigorous objections by organised local government and other stakeholders. They claimed that, rather than abolishing their source of revenue, the Minister should rather have enhanced the tax by legislation, since the reasons he provided for labelling the Regional Services Council levies as inefficient, inequitable and poorly administered were incorrect. The rationale for this study is to determine whether the Regional Services Council levies do in fact meet the criteria for being a decentralised local tax. Nkangala District Municipality's situation was used as a case study.

The master´s thesis on the theme Optimalization local fees and taxes of municipal budget deals with the local fees, the budgetary allocation of taxes and tax revenues of practicular municipality. The entire thesis is concentrating on the village as basic level of the local authority. Within literature search, this thesis treats of basic concepts such as local fees, fee elements, theory public finance, the budgetary allocation of taxes, fikal federalism and tax autonomy. In the firs part I deal with the essentials characteristic of the village corresponding to the municipal low. The second part is devoted to the issue of municipalities. The practical part is focused on an analysis of revenues of municipalities and is application to a particular municipality. I chose the town called a Kardašova Řečice. In this town I was born and now I live there.