This research examines problems surrounding procedures of fiscal policy and their influence on economic growth in Nigeria from 1970 - 2009. Theory envisage that fiscal policy can impinge on economic growth by changing motivation for investment and labour as well as by altering after-tax proceeds...

In the process of furthering EU integration little attention was given to the role of income taxes. Multiple income tax systems exist across the Union and their differentiation negatively impacts the European labor market, investments and savings, inhibiting economic growth. Individual nations...

Bezieht man das Aufkommen der Unternehmensteuern auf die Gewinngrößen der volkswirtschaftlichen Gesamtrechnungen, so zeigt sich für den Zeitraum von 2001 bis 2008 eine durchschnittliche Steuerbelastung der Unternehmen von 21 Prozent. Dieser effektive Steuersatz ist erheblich niedriger als die...

Nach den Wahlen im September sind größere Änderungen beim Einkommensteuertarif zu erwarten. Ferner wird häufig gefordert, Familien mit Kindern stärker zu fördern. Aus diesem Anlass hat das DIW Berlin einige Änderungsvorschläge hinsichtlich ihrer gesamtwirtschaftlichen Auswirkungen...

Self-governments are given new tasks without guaranteeing resources for their completion, an example of which is lowering the school obligation age.There are also some savings of the state budget at the expense of territorial selfgovernment. All these and other changes, including those planned...

The article is based on the results of author’s study survey conducted on a representative sample of municipalities of Podkarpackie voivodship. Based on the results of research, the article will present both the current state of insurance in local government units (LGUs) of the municipal...

The article is regarding the issue of the knowledge management at local government. It's contents are focusing on the diagnosis in theoretical as well as practical perspective possibilities of managing decks of the knowledge in local government units. The subject brought up in this article is...

Systemic management of a local government unit lacks viewing the LGU as an economic entity which should actively use modern financial knowledge in its activity in order to stimulate active construction of an economic and social potential. It needs to stimulate processes of building in local...

In der Politik sind wie im Geschäftsleben oft riskante beziehungsweise gefährliche Entscheidungen zu treffen, bei denen die Ergebnisse nur schwer oder gar nicht prognostizierbar sind. Da Menschen in ihren Einstellungen gegenüber Risiken und Gefahren variieren, ist es vernünftig, dass in...

The place and role of tourism in economic development of Serbia is an important question that deserves special attention and it represents the main subject of this paper. The paper will present data that point out to current condition and degree of development of this activity in the country....