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This paper discusses the current state of taxation and public finance in the Russian Federation and compares some aspects of Russian public finance to other CIS and Eastern European countries and to selected OECD countries. The paper begins with a discussion of the present tax system and...
Persistent link: https://www.econbiz.de/10012708163
This paper examines the level and structure of fiscal revenues from the Baltics, Russia, and other former Soviet Union countries` (BRO) energy sector and suggests reforms in energy tax policy. Revenues from the oil and gas sectors are about half the level that might be expected from...
Persistent link: https://www.econbiz.de/10012752399
Persistent link: https://www.econbiz.de/10012718057
This paper sets out to examine the impact of the fiscal contract system on economic growth in China’s different provinces. Empirical testing is conducted using the error components model and pooled cross-section (provinces) and time-series data from 1989 to 1993. The empirical results for the...
Persistent link: https://www.econbiz.de/10011213174
The European Union has not defined its limits in geographical terms. Each enlargement has led and will lead to a decrease of the European Union’s per capita GDP. After the collapse of the Soviet Union the transition countries went through a long and deep recession. However, they have reached a...
Persistent link: https://www.econbiz.de/10005837160
This paper examines why some transitions are more successful than others by focusing attention on the role of productive, protective and predatory behaviors from the perspective of the new institutional economics. Many transition economies are characterized by a fundamental inconsistency between...
Persistent link: https://www.econbiz.de/10005062456
This paper discusses major fiscal issues faced by the previously centrally planned economies in their transition to market economies. It focuses on the extent to which the budget deficit should guide policy and the interactions between fiscal policy and other aspects of the macroeconomy.
Persistent link: https://www.econbiz.de/10008915624
This paper studies the transmission of a foreign fiscal policy shock (assumed to be generated in Germany) to key macroeconomic variables in five Central and Eastern European economies (CEE-5). We use quarterly data from 1995 to 2009 and estimate an open economy structural vector autoregressive...
Persistent link: https://www.econbiz.de/10009019511
The paper describes the development of the effective tax of natural persons in the Czech Republic. The analysis covers the period from 1993 to 2009. Two categories of taxpayers are compared: the first a single childless taxpayer, the other a family with two children, where only one spouse earns...
Persistent link: https://www.econbiz.de/10011122778
Persistent link: https://www.econbiz.de/10000982082