The purpose of the article is to analyze the changes in income distribution in transitional societies and show the impact of income disparities on economic growth and social development. Particularly the article analyses the income differences by the sectors and regions of Estonia. A decade ago...

In the democratic societies local government handles many functions typical of the welfare states. The relationships between central government and local municipalities are complex and concern very many different, particularly socially sensitive aspects. In the Baltic countries new institutions...

The paper is focused on developments of land taxation in the Baltic States during the last decade. In this period tax and budgeting reforms became an integral part of reform process in these countries. Devolution of government functions to the local level means more autonomous decision-making by...

The Baltic countries’ local governments have been functioned during the last decade in a permanently changing environment. Like other transition countries, they inherited from the past extremely centralized administrative system. Along with radical reforms, administrative system was...

The main tax income for the sub-national governments in Estonia is personal income tax (PIT), which is shared between central and local governments. Since 2004, the share of that tax which is allocated to local governments has been steadily growing. Also, various grants from the central budget...

The paper analyses the European Union sub-national governments' tax revenue structures and their dynamic during the last decades. Tax composition obtained a considerable interest during the recent years, particularly after the recent global financial and economic crisis. In many European Union...

The paper analyses Estonian economic developments during the first decade of 21st century. Estonia provided in that period a clear-cut example of the classical business cycle with an extreme bubble-burst sequence of economic activities. The author analyses the reasons on such a volatile economic...

The paper analyses European Union countries tax structure changes during the last decade. Particular interest is related with correlations between tax structure and economic growth. There is argued, that the tax structure has an important impact on growth. The EU Commission proposes to shift tax...

Alcohol taxation plays an important role in the alcohol policies of countries in the European Union. Alcohol excise duties are not a very significant part of government budgets; however, they form consumer behaviour, limit access to alcohol products and correct market externalities.The paper...