ABSTRACT: In this assignment, an analysis has been carried out on the model of personal income tax and the part it plays in the Spanish tax revenue system compared to other taxes as well as the principles of efficiency, equity and simplicity this system is based on.
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The perspectives of fiscal konvergence criterions performing in EU new member states on example of Visegrad Group [PDF]
The convergence criterions nessesary for the entrance of EU-member to European Monetary Union are divided to monetary and fiscal area. To fiscal criterions (after Pact of Stability and Growth) belong the low long-run deficit of public budget in the ...
Majerová, Ingrid
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International Monetary Fund: From Stabiliy to Instability (The Washington Consensus and Structural Reforms in Latin America [PDF]
The International Monetary Fund (IMF) was created to set a standard for development and to facilitate the exchange transactions of the lnternational Financial System (IFS) in the framework of the established international economic order.
Girón, Alicia
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Transitional effects of a pension system change in Spain [PDF]
This paper studies the output effects, transition costs and the change in pension benefits derived from the substitution of the current unfunded pension system by a fully funded pension system financed through mandatory savings.
Bailén, José M., Gil, Joan, 1966-
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Reflections on the International Union for Health Promotion and Education from past president Michael Sparks. [PDF]
Sparks M.
europepmc +1 more source
Contenido: Introducción. Poder judicial. Ministerio Público y Fiscal. Estatuto de los jueces. Reforma procesal. El fortalecimiento de la justicia por la reforma procesal. Centro de Estudios Judiciales del Uruguay.
Mariella Leles Da Silva Orcoyen
doaj
An Applied General Equilibrium Model to Assess the Impact of National Tax Changes on a Regional Economy [PDF]
This paper presents two versions of an applied general equilibrium model for the regional economy of Andalusia, Spain, that differ in the Public Sector behavior.
Ferran Sancho, M. Alejandro Cardenete
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Redistribution of Taxes and Benefits in Mexico: Evaluation of the 2014 Fiscal Reform on Households
Se mide por primera vez el efecto redistributivo general del sistema fiscal mexicano con el enfoque de descomposición Duclos-Jalbert-Araar, que obtiene: equidad vertical, in - equidad horizontal ( hi ) y efecto de reordenación.
Luis Huesca +2 more
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Evaluación de la reforma del sistema de pensiones en Uruguay
En el presente artículo se evalúa la reforma del sistema de pensiones en Uruguay, a través de variables como la cobertura, el impacto fiscal, la acumulación de fondos, la rentabilidad, y los costos asociados a la operativa de las Administradoras de ...
Gonzalo Garmendia
doaj
¿Pereza fiscal en el municipio de Quibdó?: análisis del desempeño fiscal, transferencias del SGP e ingresos propios entre 2008-2013 [PDF]
El propósito de este artículo será, analizar si ha existido pereza fiscal en el municipio de Quibdó entre el año 2008 y 2013, en respuesta al proceso de descentralización fiscal en Colombia dada la reforma a la Constitución Política de 1991, ya que la ...
Valoyes Valoyes, Angie Yirlesa
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