Results 21 to 30 of about 38,133 (179)
The restructuring of the fiscal equalization system in Croatia [PDF]
Zbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, 2014 The aim of this paper is to propose a model of fiscal equalization in Croatia. This paper tests the hypothesis of a lack of effectiveness of the existing fiscal equalization model compared to a model that would be based on alleviating the difference ...
Marko Primorac
doaj
Comparative Assessment of Regional Fiscal Capacity Calculation Approaches [PDF]
Финансовый журнал, 2020 Three basic methods are employed to assess the fiscal capacity of territories for fiscal equalization: the representative tax system method, the historical data method, and the macroeconomic indicator method.
Igor Yu. Arlashkin
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Federal Intergovernmental Transfers and the Level of Intraregional Fiscal Decentralization in Russia [PDF]
Финансовый журнал, 2019 The article discusses the federal tools to expand the relative (to the regional level) financial capacity of local budgets in Russia’s budgetary system.
Evgeny N. Timushev
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Improving the Assessment of Regional Tax Capacity by Selected Types of Taxes [PDF]
Финансовый журналSub-federal authorities have the power to administer transportation tax, gambling tax, local taxes and taxes on total income, including setting rates, providing benefits or determining the tax base, which makes these taxes an important instrument of sub ...
Igor Yu. Arlashkin
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Amalgamation and Local Finance: A Case Study of Ukraine
Central European Public Administration Review, 2022 Purpose: The article aims to measure the impact of the voluntary amalgamation approach applied in Ukraine in the course of the decentralization reforms undertaken over a period of five years, and assess how much these reforms have been successful in ...
Glendal Wright +2 more
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Intergovernmental Fiscal Instruments for Stimulating Regional Economic Growth in Russia [PDF]
Финансовый журнал, 2020 The article examines the instruments used in intergovernmental fiscal relations in order to promote economic growth of the regions of the Russian Federation.
Igor Yu. Arlashkin
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Evaluating Fiscal Equalization In Indonesia [PDF]
, 2006 This paper presents a methodology to evaluate fiscal decentralization focusing on the potential mis-targeting of intergovernmental fiscal equalization transfers. The approach builds on an explicit comparison and the summary measurement of different (horizontal) allocation distributions across states or localities. Whereas formula-based fiscal transfers
Bert Hofman +2 more
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The New Federal Fiscal Equalisation System 2020: First Results and Evaluation
Wirtschaftsdienst, 2021 The new Federal Fiscal Equalization System became effective on 1 January, 2020. While all public budgets in the federal system of Germany were faced with high decreases in revenues caused by the measures to fight the impacts of the COVID-19 pandemic in ...
André W. Heinemann
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Federalism, Grants, and Fiscal Equalization [PDF]
National Tax Journal, 1999 Buchanan's model of fiscal equalization, widely dis- cussed in Canadian literature and aimed at horizontal equity across the member jurisdictions of a federation, is reexamined. The first section traces its development. The second section raises some critical issues and examines the rationale of capacity equalization as an alternative approach.
Mieszkowski, Peter, Musgrave, Richard A.
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Asian Development ReviewThe People’s Republic of China’s (PRC) fiscal system is characterized by very high expenditure decentralization and heavy reliance on transfers to finance public services.
XIAO TAN, YING TAN
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