Die Bundesregierung plant eine Anpassung des Einkommensteuertarifs in den Jahren 2013 und 2014, mit der die Wirkungen der kalten Progression ausgeglichen werden sollen. Diese entstehen vor allem durch den schnellen Anstieg der Grenz- und Durchschnittssteuersätze im unteren und mittleren...

Budgeting is passing through changes all over the world in order to find more efficient ways to guide public money usage. The last half of century gave us multiple examples of how to improve budgetary performance, but there are a lot to do in next decades to accomplish this goal. The challenges...

Performance concept in economics is a characteristic of economic processes arising from the need to save resources that fall within these processes, while carrying out activities specific to every public entity under the highest quality conditions. In recent years, even the most developed...

Creation of optimal tax and budget systems is one of the Difficult problems of economic science. One of the most important areas of tax reform is to develop a tax code in the aspect of optimal tax gravity. The new tax code - a step to improvement, since a number of reduced taxes and simplified...

This paper examines, with the help of the available literature on North-South models, the paradoxical economic performances within Latin America and the role of China’s phenomenal recent growth in it, which turn the Prebisch-Singer thesis upside down: the terms of trade are moving in favor of...