During episodes of fiscal consolidation in public budgets, there are different instruments to choose from. The literature shows broad consensus that expenditure cuts are preferred, whereas tax increases tend not to support the fiscal aim. The paper examines instruments for fiscal consolidation...

Статья посвящена исследованию институциональных причин экономических проблем местного самоуправления в России. На основе анализа исполнения...

Cities are the most visible level of government for most Canadians, providing services such as waste collection, policing and transit. Yet their budgets are the most opaque of any level of government. Municipalities generally use accounting in their budgets that does not match what they use in...

В статье исследована практика бюджетного регулирования налога на доходы физических лиц в зарубежных странах и в Российской Федерации. Особое внимание в статье...