Results 11 to 20 of about 3,160,884 (254)

Fiscal Capacity in Non-Democratic States [PDF]

open access: yes, 2019
Investments in fiscal capacity have traditionally been linked to warfare and democratization. However, non-democratic states also invest in fiscal capacity, even in times of peace. In fact, the majority of income taxes – a prime example of an investment in fiscal capacity – were introduced by non-democratic states in peace time.
ANDERSSON, Per F.
core   +4 more sources

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

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

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

On Deficits and Symmetries in a Fiscal Capacity [PDF]

open access: yes, 2015
There is a growing debate about complementing the European Monetary Union by a more comprehensive fiscal union. Against this background, this paper emphasizes that there is a trade-off in designing a system of fiscal transfers ("fiscal capacity") in a union between members of different size.
Hebous, Shafik, Weichenrieder, Alfons J.
openaire   +3 more sources

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

“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

Poverty Reduction through Local Financial Performance: Case Study in East Nusa Tenggara Province, Indonesia

open access: yesEkuilibrium: Jurnal Ilmiah Bidan Ilmu Ekonomi, 2020
The high level of poverty in East Nusa Tenggara Province, Indonesia, requires effort to be alleviated. For instance, there is a need to enhance the financial management performance of the locals.
Endang Mahpudin
doaj   +1 more source

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

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