Population ageing increases fiscal pressure by increasing the aged to working-age ratio, which simultaneously reduces the growth in government revenue and increases government social outlays. This study evaluates proposed tax and economic growth policies to meet the population ageing induced...

Viewing local finances under the approach to private-public consumption complementarity, we conclude that foot voting and tax competition become extinct when the (capital) tax structure across jurisdictions is the one forging close ties between the burgher and his/her jurisdiction. Feeling the...

The purpose of this paper is to identify the causal relationship between intergovernmental transfers and fiscal effort. Empirical evidence from Peruvian municipalities supports a negative relation. The substitution effect is decreasing on the level of municipalities’ expenditure and tends to...

The paper discusses principles of local taxation such as accountability, benefit-tax link, non-distortion, regional equity, long-term efficiency, reliability and stability of tax bases, tax sharing as implicit insurance, and administrative simplicity. Not all of the criteria for local taxation...

Anthropogenic landforms are the result of significant changes in the Earth's crust due to technological development of human society, guided by its economic, social and cultural needs. anthropogenic landforms of the studied area was analyzed using GIS techniques at the general scale, conducting...

This paper presents the general framework of the Romanian public administration, paying attention to the administrative and territorial organization of the country, the current political and administrative structure and the organization of public administration from a comparative perspective.

The purpose of this paper is related to the idea of providing the theoretical and empirical findings in the literature about the E-Tourism concept. The objective of the paper is resumed to the influence that new IT&C technologies developed during the last decade of the past century, starting the...