

@mastersthesis {6220,
	title = {An evaluation of commercial rates as a form of local taxation},
	year = {2013},
	note = {U619753},
	school = {University College Cork (Ireland)},
	type = {phdM.{Res}.},
	address = {Ann Arbor},
	abstract = {{\textless}![CDATA[Having worked in a number of different sections of the Finance \&amp; Roads Departments in Cork City Council for the past ten years I have developed an interest in the way Local Authorities charge their customers for the use of their services. The areas I have worked include Domestic Refuse, Commercial Water, Roads \&amp; Transportation \&amp; Commercial Rates. The area I have a particular interest in an aim to focus on is one in which there is no such service provided but a form of local tax is nonetheless levied. The revenue generated from such a charge has the utmost importance to every Local Authority in Ireland. My research is entitled as \{u201C\}An evaluation of Commercial Rates as a form of local taxation\{u201D\}. My thesis is based on the principles in a review of the book \{u201C\}Wealth of Nations\{u201D\} by Adam Smith. The four main principles I aim to apply my research to are based on: \{u2022\}Equity \{u2022\}Certainty \{u2022\}Convenience \{u2022\}Simplicity. The main body of my research has taken me into the area of Local Government Finance. Here I have evaluated considerable information from areas such as working papers, reports, books, acts, legislation and newspaper cut-outs. The working model with which I base my thesis on is that of Cork City Council. The research process is aimed at the main stakeholders who are: \{u202\}Cork City Council, \{u2022\}The Valuation Office \{u202\}The Ratepaper I concentrated on as many documents, statistics and texts as possible on the subjects. The process of structured interviews were undertaken to evaluate all aspects of Commercial Rates. ]]{\textgreater}},
	keywords = {(UMI)AAIU619753, 0617:Public administration, Bibliographies, Psychology{\textendash}Abstracting, Public administration, Social sciences, Statistics},
	url = {http://search.proquest.com/docview/1651908151?accountid=14270},
	author = {O{\textquestiondown}Donovan, I.}
}
