Results 121 to 130 of about 63,433 (285)

Assessing subsidiarity [PDF]

open access: yes
This paper discusses the assessment of subsidiarity in the European Union from a broad fiscal federalism perspective. It incorporates recent insights from political economy analyses of fiscal federalism to arrive at a list of issues that need to be taken
George Gelauff   +2 more
core  

Incentives to provide local public goods: fiscal federalism, Russian style [PDF]

open access: yes
Based on a unique data set on Russian city budgets, this paper shows that revenue sharing between regional and local governments provides local governments with no incentive to increase tax base or provide public goods.
Ekaterina Zhuravskaya
core  

ANALYSIS OF THE CURRENT STATE OF THE BUDGET SYSTEM OF THE RUSSIAN FEDERATION

open access: yesМодернизация, инновация, развитие, 2015
The article analyzes the budgetary system of the Russian Federation. The elements of the budgetary system and the types of fiscal federalism. Particular attention is paid to the problem of the audit (control) budget formulation and execution, the ...
Vladimir V. Bandurin   +1 more
doaj  

Distribuição dos recursos tributários, carga tributária e reforma tributária: impacto nos municípios [PDF]

open access: yes
The aim of this paper is to analyze the recent evolution of the Tax Burden and the fiscal federalism in Brazil, taking into consideration its effects on sub national levels. More precisely, it intends to show how fiscal federalism changed in the last ten
Frederico Gonzaga Jayme Jr   +1 more
core  

Federalism and institutions: a comparative perspective

open access: yesEconomia Aplicada, 1999
This article first discusses the Brazilian federalist structure problems pointing to the consequences in terms of transactions costs to economic performance. Then it makes a comparative analysis using the cases of Germany and USA as models of federalism
Basilia Aguirre
doaj  

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