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We analyze the major challenges for the Ukrainian tax system for the post-war recovery of Ukraine. We identify four … estate into account. Ukraine has the inequality of Estonia but without the benefits of simplicity and efficiency. Using the …, property and corporate taxation and VAT that would benefit the post-war reconstruction and economic development of Ukraine …
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Employing the Modern Monetary Theory (MMT), this paper examines the current Chinese fiscal system and highlights its three characteristics. First, fiscal revenues are centralized at the central government while expenditures are decentralized at the local governments; second, fiscal spending...
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The dominance of electoral considerations in determining budgetary outcomes has been evident in Hungary over the last 15 years, with government deficits reaching their highest levels in election years (1994, 1998, 2002 and 2006). This deterioration of public finances has largely been possible...
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