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Researching Ecuadorian Public Finances
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Linda Alexander Rodríguez
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Do the COVID-19 Crisis, Ageing and Climate Change Put Swiss Fiscal Sustainability at Risk?
The ongoing coronavirus pandemic crisis as well as demographic and climate change pose major challenges for public finances. This article deals with the implications of demographic trends in Switzerland, i.e.
Thomas Brändle +4 more
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Trends in Personal Income Tax Progression in OECD Countries in the Context of Income Redistribution
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
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Specific Methodological Approaches to Managing State Finances [PDF]
The article considers advantages and shortcomings of methodological approaches which are applied in public finances management, namely: synergy, structural and functional, functional and cost, and socio--cultural approaches. In particular, by means of
Alla Khomutenko
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The Negative Determinants of the Taxpayers’ Fiscal Motivation
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
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Influence of household finance on stability of public finances
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
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. 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
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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
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THE CONTROL OVER LOCAL PUBLIC FINANCES IN ROMANIA AND IN OTHER RELEVANT COUNTRIES OF EU [PDF]
Local public finances are an essential component of public finances together with the public finances of the central state administration. Because, besides the right of local representative bodies to decide on issues of local interest, local autonomy ...
NICU MARCU , RALUCA ANTONEAC
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