Economic activity vs generation of local budgets’ revenues: Regional disparities in COVID-19 instability [PDF]
Public and Municipal Finance, 2021 In the last two years, Ukraine and the world have been living in economic instability caused by the COVID-19 pandemic, which has fundamentally changed the trends in global and domestic economies, public and local finance.
Iryna Storonyanska +4 more
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Personal income tax management in Ukraine on the game theory basis [PDF]
Public and Municipal Finance, 2018 One of the main problems of the fiscal decentralization in Ukraine is the substantiation of the optimal proportion of the personal income tax distribution among the state and different types of local budgets in order to insure the sufficient financial ...
Olena Tymchenko +4 more
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Optimizing the utilization of government-owned tangible assets through managing institutional factors in Indonesia [PDF]
Public and Municipal Finance, 2023 This study aims to examine whether the institutional factors – governance, asset knowledge, internal control system, and competencies – optimize the utilization of provincial, regency, and municipal governments’ tangible assets in supporting public ...
Faridah +3 more
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Transformation and development towards a fully inclusive society and economy in the City of Johannesburg, South Africa [PDF]
Public and Municipal Finance, 2017 This paper analyzes the state of economic growth and development in the City of Johannesburg (COJ) South Africa as by the year 2016 and presents a case for transformation and development of the City towards a fully inclusive economy and society.
Paul Kibuuka
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The budgetary process for effective performance of universities in a resource stricken economy: a conceptual framework [PDF]
Public and Municipal Finance, 2016 Sound budgetary processes form the bedrock of public expenditure in public institutions. This article proposes a conceptual budgetary framework for public universities in Zimbabwe.
Emmanuel Mutambara, Andrias Chinyoka
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The determinants of Italy’s corporate tax rates: an empirical investigation [PDF]
Public and Municipal Finance, 2016 This paper examines the determinants of the effective corporate tax rates in Italy in the years 1998-2006. While from its inception in the early 1970s, the Italian business income tax regime changed only marginally for over twenty years, in the period ...
Valentino Parisi
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Public policy and financial regulation in preventing and combating financial fraud: a bibliometric analysis [PDF]
Public and Municipal Finance, 2023 This study aims to conduct a bibliometric analysis on the topic of public policy and financial regulation in preventing and combating financial fraud using a variety of bibliometric methods and tools, including the in-built tools of Scopus by Elsevier ...
Hanna Filatova +4 more
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Financial performance under stress: the case of the Norwegian maritime cluster [PDF]
Public and Municipal Finance, 2019 The present study investigates the Norwegian maritime industry in terms of its economic activity during the period 2001–2018. The purpose of the study is to determine the financial state and to conduct the cluster analysis of the companies which belong ...
Viktoriia Koilo
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Qualification of Administrative Practices as a Source for Turkish Tax Law
Maliye Çalışmaları Dergisi, 2022 In considering the relationship between positive and normative law, one must determine whether customs, one of the grounds of written law and administrative practices, and the manifestations of customs in practice, would be accepted as a source of law ...
Mehmet Alpertunga Avci
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Exploring the effect of International Public Sector Accounting Standards adoption on national resource allocation efficiency in developing countries [PDF]
Public and Municipal FinanceInternational capital providers such as the World Bank suggest that inefficient resource allocation in developing countries remains a major challenge for borrowing countries.
Noha Alessa
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