The paper aimed to estimate the effects of the 2013 new fiscal policy, by broadening the taxation basis of agricultural incomes on almost all types of crops and animal species as well as on small farmers represented by unauthorized and authorized natural persons. Public statistical data of the...

This study uses newly available data in a quantitative examination of the relationship between Soviet special foreign trade earnings (SFEs) and changes in the money supply. During the Soviet era, SFEs were effectively taxes on imports and exports. They generated as much as 7-15% of state budget...

Counteracting the crisis, theoretically but also practically cannot ignore the direct and consequential effects (collateral) of taxes and contributions due to the state budget and distribution of profits, on the chain: Financial Institutions - Suppliers of inputs - Agricultural producers -...

This paper deals with the funding of cultural activities, describing and analyzing the arguments that justify the State's participation in this funding. It analyzes the critics who claim to have been the cultural policies in Brazil left to the market due to the primacy of tax incentives, part of...

The study examined the specific features of using the instruments of financing the economic development of territorial communities on the example of Ukraine. Economic and statistical analysis methods were used to process the data, including the Wilcoxon signed-rank test for comparing growth...

That the modern state couldn’t exist without taxes is something that doesn’t need to be argued to society. It is also acknowledged that tax burden influences not only the budget revenues, but investments, demand and supply, prices and others. All this has direct as well as indirect influence...

The real estate transfer tax was introduced by the Habsburgs in the 19th century and has remained an integral part of the tax system of almost all countries historically belonging to their Danube monarchy. One century after the monarchy's collapse, their common roots as well as national...

A neoclassical growth model is augmented by a corporate sector, financial intermediation, and a set of tax rates. In this setting, capital structure is determined by the interplay between an advantage of debt finance resulting from the tax system and a disadvantage resulting from asymmetric...

Recent research on the behavioral effects of income taxes has to a large extent focused on the elasticity of taxable income with respect to the net-of-tax rate, i.e., one minus the marginal tax rate. We offer new evidence on this matter by making use of a large panel of Swedish tax payers over...

Using register-based panel data covering all Finnish firms in 1999-2004, we examine how corporations anticipated the 2005 dividend tax increase via changes in their dividend and investment policies. The Finnish capital and corporate income tax reform of 2005 creates a useful opportunity to...