Results 11 to 20 of about 23,213 (164)

The Coexistence of Fiscal Sovereignties: The Post‐Pandemic European Union in Comparative Perspective

open access: yesPolitics and Governance, 2023
Thanks to the recovery fund Next Generation EU, the EU considerably increased the size of its fiscal capacity by increasing its borrowing power. Yet, the post-pandemic EU has left the key issue of how to distribute fiscal sovereignty across the EU and ...
Tiziano Zgaga
doaj   +1 more source

Revenue Capacity of the EU: Taxes, Tax Sharing, and Resource Pooling

open access: yesPolitics and Governance, 2023
This article analyses the revenue capacity at the “centre” of the EU. It first outlines major elements (“segments”) of EU “federal” fiscal capacity, both on the revenue and expenditure side, as well as on- and off-budget.
Nico Groenendijk
doaj   +1 more source

Concept of Vertical Fiscal Imbalance in the Analysis of Fiscal Sustainability at the Regional Level [PDF]

open access: yesФинансовый журнал, 2021
The paper analyzes the concept and indicator of vertical fiscal imbalance (VFI) and its capability in assessing the creditworthiness (debt sustainability) of Russian regions.
Аnna A. Mikhaylova, Evgeny N. Timushev
doaj   +1 more source

“Getting to Denmark" from Indonesia: Starting from State Institutions or the Tax Capacity?

open access: yesJournal of Indonesian Economy and Business, 2021
Introduction/Main Objectives: This paper is aimed at answering the following research questions: Where should Indonesia’s journey toward a prosperous society start from?
Heru Iswahyudi
doaj   +1 more source

Tax morale, fiscal capacity, and war

open access: yesAnnals of Public and Cooperative Economics, 2022
ABSTRACTThis paper studies the effects of mobilization for war on the development of fiscal capacity and the values of tax compliance (tax morale). We propose a dynamic setting where governments may invest resources to improve the efficiency of the fiscal apparatus and the citizens' tax morality in order to raise the necessary revenues for the defense ...
Alessandro Belmonte   +2 more
openaire   +3 more sources

Regions supporting the spatial Development of Russia: budgetary Aspect

open access: yesФинансы: теория и практика, 2021
The authors investigate the prospects for the spatial development of modern Russia highlighting the supporting regions considered in the budgetary aspect. The relevance of the study is due to the insufficient evidence for the effectiveness of the current
P. V. Stroev   +2 more
doaj   +1 more source

KETERKAITAN DESENTRALISASI FISKAL SEBAGAI POLITICAL PROSESS DENGAN TINGKAT KEMISKINAN DI INDONESIA

open access: yesJEJAK: Jurnal Ekonomi dan Kebijakan, 2012
This research aims to calculate fiscal capacity and estimate fiscal capacity, and poverty. Variableused in this research are fiscal capacities, Gross Regional Domestic Product (GRDP), and povertyvariable.
Lesta Karolina Sebayang
doaj   +1 more source

Pengaruh Pajak Daerah, Retribusi Daerah, dan Produk Domestik Regional Bruto Terhadap Kapasitas Fiskal Kota Pontianak

open access: yesJurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK), 2018
Based on regression equation result, local tax has negative influence to fiscal capacity so that if local tax increase IDR1 that impact decrease in fiscal cmcity equal to -27,449.
Atria Tiffany Widyaningsih
doaj   +1 more source

Fiscal Capacities of Large Cities in Croatia – Financial Support for Smart Cities

open access: yesNaše Gospodarstvo, 2020
In a dynamic market, the city has become a main source of competitiveness, along with financial and economic benefits. Due to the processes of digitalization, a new concept has been developed, namely smart cities.
Hodžić Sabina, Paleka Hana
doaj   +1 more source

The Rationale for a Safe Asset and Fiscal Capacity for the Eurozone [PDF]

open access: yesSSRN Electronic Journal, 2019
The chapter introduces a standard Mundell-Fleming framework adapted to the features of a closed monetary union, with a two-country setting comprising a “core” and a “periphery” country, to evaluate the response of policy and the economy in case of symmetric and asymmetric demand and supply shocks in the current situ- ation and following the ...
Codogno, L., van den Noord, P.
openaire   +4 more sources

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