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Supporters of public disclosure of personal tax information point to its deterrent effect on tax evasion, but this effect has not been empirically explored. Although Norway has a long tradition of public disclosure of tax filings, it took a new direction in 2001 when anyone with access to the...
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This study aims to analyse the discretionary fiscal policy of Azerbaijan, Kazakhstan, and Russia for the period 2003 … experience a deficit for most of the analysed period. A moderate SBB surplus is observed in Kazakhstan. The estimated SBBs also … demonstrate that fiscal policies tend to be mainly procyclical in Kazakhstan and Russia. Azerbaijan conducted a counter …
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This dataset contains tax revenue collected by Kazakhstan. It provides detailed tax revenues by sector (Supranational …
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This dataset contains tax revenue collected by Kazakhstan. It provides detailed tax revenues by sector (Supranational …
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