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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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Britain's fiscal squeeze: the choices ahead [PDF]
The economic and financial crisis that has unfolded over the last two years has caused a dramatic deterioration in the UK's public finances, with public sector borrowing set to peak this year at a level not seen since the Second World War and public ...
Chote, R. +3 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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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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The UK public finances: ready for recession? [PDF]
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.
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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
semanticscholar +1 more source
Financial indiscipline in Zambia's Third Republic: the role of parliamentary scrutiny [PDF]
Contrary to the thesis that claims weak legislative power vis-agrave-vis the executive is essential if economic modernisation and development are to be driven forward in third world countries, Zambia's developmental interests would be served by making ...
Burnell, Peter J.
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National Budget as Linked Open Data: New Tools for Supporting the Sustainability of Public Finances
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
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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