ERN: Fiscal Policy & Institutional Change in Transition Economics (Topic)最新文献

Regions’ Budgets in January-May 2020: Fiscal Transfers Stabilize the Situation 2020年1 - 5月地区预算:财政转移稳定局势

ERN: Fiscal Policy & Institutional Change in Transition Economics (Topic) Pub Date : 2020-07-09 DOI: 10.2139/ssrn.3647470

A. Deryugin

{"title":"Regions’ Budgets in January-May 2020: Fiscal Transfers Stabilize the Situation","authors":"A. Deryugin","doi":"10.2139/ssrn.3647470","DOIUrl":"https://doi.org/10.2139/ssrn.3647470","url":null,"abstract":"In May 2020, regions’ own tax and non-tax consolidated budget revenues decreased by 19.8% as compared with May 2019; this is a continuation to a large extent of the April trends when regions’ budget revenues were hit hard by the crisis and restrictive measures. At the same time, financial injections on the part of the federal center justified both by an increase in the planned volumes of the financial aid to regions and more rhythmical provision thereof permitted to reduce the risk of reduction of current budget revenues of less well-off regions. Early this year, the upward trend of differentiation of fiscal capacity observed in 2017-2019 between better-off regions and worse-off regions (tax and non-tax revenues of better-off regions grew faster) changed. Based on the results of January-April 2020, the growth rates of tax and non-tax revenues of worse-off constituent entities turned out to be higher than those of the groups of better-off ones. Despite the slowdown of budget revenue growth, in January-May 2020 regional budget expenditures increased by 18.7% on the relevant period of 2019 (by 19.6% in May, which factor is a continuation of the April trends and related with the implementation of the package of anti-crisis measures. A shift in the expenditure pattern towards investments was justified by active application of budget funds for these purposes. ","PeriodicalId":222083,"journal":{"name":"ERN: Fiscal Policy & Institutional Change in Transition Economics (Topic)","volume":"69 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120812167","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Tax Policy – Efficient Tool for Development of Latvia 税收政策——拉脱维亚发展的有效工具

ERN: Fiscal Policy & Institutional Change in Transition Economics (Topic) Pub Date : 2020-03-01 DOI: 10.2139/ssrn.3568720

A. Prohorovs

{"title":"Tax Policy – Efficient Tool for Development of Latvia","authors":"A. Prohorovs","doi":"10.2139/ssrn.3568720","DOIUrl":"https://doi.org/10.2139/ssrn.3568720","url":null,"abstract":"Starting from 1 January 2018, Latvia introduced changes in the corporate income tax (CIT) system. In accordance with the new law, companies should pay CIT only from that part of the profit that is distributed as dividends, that is, essentially, reinvested profits were exempted from CIT. The same CIT system has been operating in Estonia since 2000, and, according to researchers and practitioners, the introduction of such system in Estonia has demonstrated its effectiveness for both companies and the state. The results of the first year of the CIT reform in Latvia show that despite a significant decrease in corporate bank lending, Latvian companies significantly increased their net turnover; their profit and profitability indicators, i.e. business performance indicators, grew even more significantly. The aggregate growth in tax revenues paid by companies to the state budget has increased as compared to the previous periods and as compared to similar indicators of the other Baltic countries. It can be concluded that performance improvement of the Latvian companies after the CIT reform is mainly attributable to an increase in the economic motivation of companies to accumulate capital and reinvest it, as well as an increase in the funds remaining at the disposal of the companies. At the same time, the growth of tax revenues to the state budget accelerated due to the decrease of the tax burden, which resulted in promotion of company business activity. The CIT reform also contributed to growth of financial stability of the companies and some reduction in the share of the shadow economy in the companies. The results of the first year of the CIT reform in Latvia indicate that it is expedient to introduce such tax incentive as a deferral of CIT payments until companies distribute dividends in the countries with catch-up economy, as well as the countries that plan to stimulate increase of company equity and investment activity.","PeriodicalId":222083,"journal":{"name":"ERN: Fiscal Policy & Institutional Change in Transition Economics (Topic)","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129140156","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Rethinking Fiscal Policy in Oil-Exporting Countries 反思石油出口国的财政政策

ERN: Fiscal Policy & Institutional Change in Transition Economics (Topic) Pub Date : 2019-05-01 DOI: 10.5089/9781498314749.001

Tokhir N Mirzoev, Ling-xue Zhu

引用次数: 4

Policy Implications for Low-to-Middle Income (LMICs) Countries Considering Universal Coverage: Lessons from OECD Countries 考虑全民医保的中低收入国家的政策启示:来自经合组织国家的经验教训

ERN: Fiscal Policy & Institutional Change in Transition Economics (Topic) Pub Date : 2018-01-31 DOI: 10.2139/ssrn.3114190

C. Kinyua

引用次数: 0

A Review of the FRBM Act FRBM法案的回顾

ERN: Fiscal Policy & Institutional Change in Transition Economics (Topic) Pub Date : 2017-06-05 DOI: 10.2139/SSRN.2981526

Charan Singh, P R Devi Prasad, K. Sharma, S. K.

引用次数: 3

A Historical Case Study on the Development and Evolution of Taxation in the Gambia 冈比亚税收发展与演变的历史案例研究

ERN: Fiscal Policy & Institutional Change in Transition Economics (Topic) Pub Date : 2016-11-28 DOI: 10.2139/ssrn.2876991

Dr. Assan Jallow

{"title":"A Historical Case Study on the Development and Evolution of Taxation in the Gambia","authors":"Dr. Assan Jallow","doi":"10.2139/ssrn.2876991","DOIUrl":"https://doi.org/10.2139/ssrn.2876991","url":null,"abstract":"The paper provides a critical reassessment on the history of taxation in The Gambia. It examines in stylised facts a historical case study on the evolution and development of tax administration in The Gambia from the perspectives of Customs and Income Taxes. This is relevant as it brings into context, the unprecedented development on tax administration in The Gambia, from pre and post-independence era. Furthermore, the paper discusses on the importance of having in place a relevant, well-documented, historically richer and accessible sourced materials on taxation within the discourse of public financial management in The Gambia. The paper further discussed on the role of the Gambia Revenue Authority, as the thrust of tax administration on behalf of the government of The Gambia in the implementation of tax reforms and modernisation programmes for better revenue collecting mechanism. Findings in this study indicate that The Gambia has a minimally exposed taxation history that requires an immediate paradigm shift to establish a historical taxation base and pattern. Finally, the paper concludes with a recommendation for more empirical studies to be undertaken by scholars, students’ and future researchers to enrich the body of knowledge in the literature of tax administration in The Gambia.","PeriodicalId":222083,"journal":{"name":"ERN: Fiscal Policy & Institutional Change in Transition Economics (Topic)","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123893021","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Fiscal Multiplier in Small Open Economy: The Role of Liquidity Frictions 小型开放经济中的财政乘数:流动性摩擦的作用

ERN: Fiscal Policy & Institutional Change in Transition Economics (Topic) Pub Date : 2016-07-01 DOI: 10.5089/9781498366298.001

Jasmin Sin

引用次数: 7

Fiscal Consolidation As a Self-Fulfilling Prophecy on Fiscal Multipliers 财政巩固:财政乘数的自我实现预言

ERN: Fiscal Policy & Institutional Change in Transition Economics (Topic) Pub Date : 2015-10-08 DOI: 10.2139/ssrn.2805867

Hubert Bukowski

引用次数: 1

Base Erosion, Profit Shifting and Developing Countries 税基侵蚀、利润转移和发展中国家

ERN: Fiscal Policy & Institutional Change in Transition Economics (Topic) Pub Date : 2015-05-01 DOI: 10.1628/001522116X14646834385460

Ernesto Crivelli, Ruud A. De Mooij, M. Keen

引用次数: 304

Avoiding Tax in South Africa's Retail Industry Via Customer Loyalty Programs 通过顾客忠诚计划在南非零售业避税

ERN: Fiscal Policy & Institutional Change in Transition Economics (Topic) Pub Date : 2014-10-28 DOI: 10.18533/JEFS.V2I05.142

Karen Odendaal, Teresa M. Pidduck

引用次数: 1