Results 91 to 100 of about 308,706 (297)

Потенціал місцевих бюджетів в умовах фінансової нестабільності (Potential of local budgets in the conditions of financial instability) [PDF]

open access: yes, 2016
У статті розглянуто теоретичні аспекти формування потенціалу місцевих бюджетів в Україні в контексті останніх змін у бюджетному законодавстві. Відзначено перші результати реформи міжбюджетних відносин, об- ґрунтовано необхідність подальшого поглиблення
Вознюк, О. (O. Voznyuk)
core  

Multifactorial Screening for Fine‐Scale Selection of CCS Industrial Clusters and Hubs in Brazil

open access: yesGreenhouse Gases: Science and Technology, EarlyView.
ABSTRACT As Brazil moves toward implementing its decarbonization commitments, carbon capture and storage (CCS) hubs are emerging as a key pathway for large‐scale CO2 abatement in hard‐to‐abate sectors. This paper presents a multifactorial, data‐driven framework to screen and prioritize potential CCS industrial clusters and hubs across Brazilian regions,
Gustavo P. Oliveira   +5 more
wiley   +1 more source

Administrative and legal regulation of local taxes and fees: the current state of affairs in Ukraine and positive foreign experience

open access: yes, 2022
Abstract In recent years, Ukraine has purposefully taken a course towards European integration. Therefore, it is necessary to focus on positive foreign experience, especially in the area of financial and tax policy of the state. The purpose of the article is to conduct a comprehensive analysis of the current state of administrative and legal ...
Olena Yara   +4 more
openaire   +1 more source

How do US Adults Who Vape Choose Among Different E‐Cigarette (EC) Models and Cigarettes in Response to Prices and Taxes

open access: yesHealth Economics, EarlyView.
ABSTRACT States continue to impose E‐Cigarette (EC) taxes without clear evidence of the cross‐price elasticities between multiple EC types and between ECs and cigarettes. Moreover, existing literature focused on EC sales or prevalence outcomes instead of consumption units of various EC types.
Shaoying Ma   +5 more
wiley   +1 more source

Evaluation of a Partial Ban on Rx‐Rebates in Germany

open access: yesHealth Economics, EarlyView.
ABSTRACT We investigate patients' price sensitivity for prescription (Rx) drugs with regards to patronizing online or brick‐and‐mortar pharmacies. In doing so, we exploit a policy change in Germany that prohibited online pharmacies from granting rebates to one part of the population, the members of the statutory health insurance scheme.
Maximilian M. Gail   +3 more
wiley   +1 more source

THE OWN REVENUES OF THE UNITED TERRITORIAL COMMUNITIES’ BUDGETS: COMPOSITION, STRUCTURE AND TENDENCIES

open access: yesAktualʹnì Problemi Rozvitku Ekonomìki Regìonu, 2019
The paper describes the structure and reveals tendencies of formation of own revenues of budgets of the united territorial communities in the conditions of decentralization.
R. Shchur, V. Svirskyi, I. Plets
doaj   +1 more source

Fiscal federalism : dimensions of tax reform in developing countries [PDF]

open access: yes
The authors propose four economic principles for use in deciding taxing responsibilities for various levels of government. These are: 1) efficiency of the internal common market - for efficiency in internal common market, taxes on mobile factors and ...
Boadway, Robin   +2 more
core  

Rethinking law in books versus law in action in China's first experiment of a personal insolvency regime: Towards a more debtor‐oriented procedural design

open access: yesInternational Insolvency Review, EarlyView.
Abstract Although a local experiment, the promulgation of the Regulations of Shenzhen Special Economic Zone on Personal Bankruptcy (SPBR) in 2020 was hailed as a significant milestone in China's insolvency lawmaking which has thus far addressed only corporate insolvencies.
Jenny Fu, Jin Chun
wiley   +1 more source

THE LOCAL FEES AND TAXES IN FORMING REGIONAL BUDGETS: FINANCIAL

open access: yes
The article is aimed at strengthening the revenue base of local budgets in the context of the reform of the state financial system in the Republic of Uzbekistan, in particular, at analyzing the role of local taxes and fees. The article studies the theoretical foundations of fiscal decentralization processes, including the concepts of fiscal federalism ...
Ergasheva Aziza, Mamasharipov Humoyun
openaire   +3 more sources

The Diverse Structures of Passenger Car Taxation in Europe and the EU Commissions Proposal for Reform [PDF]

open access: yes
In this study we first analyze duties on passenger cars in 27 European countries. Taxes and fees related to the registration, ownership and use of cars are assessed differently across Europe, and their rates vary significantly.
Hartmut Kuhfeld, Uwe Kunert
core  

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