Results 21 to 30 of about 5,525,591 (248)

Trends in Personal Income Tax Progression in OECD Countries in the Context of Income Redistribution

open access: yesActa Universitatis Lodziensis. Folia Oeconomica, 2016
In recent years there has been an evident, widespread increase in income disparities in OECD countries. Progressive Personal Income Tax, which enables adjustment of the tax burden to individual’s capacity to pay, is one of the fundamental instruments ...
Małgorzata Mazurek-Chwiejczak
doaj   +1 more source

The UK public finances: ready for recession? [PDF]

open access: yes, 2008
Summary Neither the current Labour government nor the previous Conservative one can look back over their respective terms of office as periods of great success in fiscal management.
Chote, R., Emmerson, C., Tetlow, G.
core   +1 more source

The Negative Determinants of the Taxpayers’ Fiscal Motivation

open access: yesČasopis pro Právní Vědu a Praxi, 2018
The aim of this article is to analyse taxpayers’ motivational postures on the basis of negative determinants shaping fiscal motivation. Motivational postures are strictly connected with taxpayers’ behaviour, therefore the research problem is to answer ...
Ewa Lotko
doaj   +1 more source

Dependence of the state of public finances on their transparency and the level of corruption in a country

open access: yesEconomics & Sociology, 2020
. Creating conditions for the effective formation, distribution and use of public finances, both at the macroeconomic and regional levels, is a key task for public administration. Achievement of high efficiency in this area is determined by many factors.
I. Shkolnyk   +3 more
semanticscholar   +1 more source

Influence of household finance on stability of public finances

open access: yesВісник Харківського національного університету імені В.Н. Каразіна: Серія Економіка, 2019
The relevance of the study is determined by theoretical definition of the essence and specification of the components of the subsystems of public finances, which allowed us reveal the need for studying the role of household finance in public finances ...
Yuliia Lieshchyna, Irina Khmelkova
doaj   +1 more source

National Budget as Linked Open Data: New Tools for Supporting the Sustainability of Public Finances

open access: yesSustainability, 2020
This paper presents the visualization of national budget, a tool based on Semantic Web technologies that shows by graphic representations the Chilean budget law published annually, and their execution by each state agency.
Francisco Cifuentes-Silva   +2 more
semanticscholar   +1 more source

Testing Minsky’s Financial Fragility Hypothesis for Turkey’s Public Finances

open access: yes, 2020
This paper gauges the degree of fiscal vulnerability in Turkey from a Minskian perspective. Succinctly speaking, Minsky’s financial stability hypothesis states that the government should apply hedge financing at least sporadically and pursue ...
İsmail Canöz
semanticscholar   +1 more source

The Impact of the COVID-19 Pandemic on Public Finances of Spain and Poland in the Period 2020–2021: Historic and Economic Perspective

open access: yesStudies in Logic, Grammar and Rhetoric, 2022
The conclusion emerging from the analysis on the impact of the COVID-19 pandemic on public finances in Spain and in Poland in the years 2020–2021 shows that the effects should be considered in the short-term and long-term perspectives.
Grata Paweł, Jaroszyk Joanna
doaj   +1 more source

The effect of the European Central Bank’s asset purchase programmes on Spain’s public finances

open access: yesDocumentos Ocasionales
This paper empirically quantifies the effect on Spain’s public finances of the asset purchase programmes implemented in the euro area between 2015 and 2022.
P. Aguilar   +4 more
semanticscholar   +1 more source

The efficiency of public procurement in the health sector – the platform on sustainable public finances

open access: yesADMINISTRATIE SI MANAGEMENT PUBLIC, 2020
At present, public procurement processes and their efficiency represent one of the key determinants of public finance system. Many countries of the European Union work intensively on reforming public procurement processes.
Beáta Gavurová, M. Kubák, M. Mikeska
semanticscholar   +1 more source

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