Russian Abstract: По итогам третьего квартала 2021 г. собственные налоговые и неналоговые доходы консолидированных бюджетов субъектов Российской Федерации заметно...

Russian Abstract: По итогам первого полугодия 2021 г. собственные налоговые и неналоговые доходы консолидированных бюджетов субъектов РФ восстановились после падения в...

Russian Abstract:Показатели исполнения консолидированных бюджетов регионов (темпы роста, общий объем бюджетных доходов и собственных налоговых и неналоговых доходов,...

Georgian Abstract: საკვლევად აღებული საკითხი მეტად აქტუალურია, განსაკუთრებით კი განვითარებად ქვეყნებში. ნაშრომის...

All Direct and Indirect taxes accompanied by tax laws, accounting, auditing and tax returns, can be abolished if a new tax system called “TOP Tax system” is adopted and implemented by all nations. TOP Tax system will relieve 7 billion people of the world from the cobweb of ambiguous and...

This study evaluates the progress of fossil-fuel subsidy reform in Ukraine since its launch in 2016 using the OECD “bottom-up”, inventory, approach. It also identifies major subsidy schemes that need significant reform. The report reflects the energy subsidy policies and reforms in Ukraine...

The paper analyses the current system of environmental taxation and environmental expenditure in Ukraine, identifies issues in the way environmental tax policy is currently designed and implemented and highlights main areas where environmental taxation and expenditure could be improved. It uses...

This paper presents a first attempt at understanding some of the many issues involved in the granting of an amnesty to illegal immigrants. We consider government behavior with respect to allocations on limiting infiltration (border control) and apprehending infiltrators (internal control) and...

Public pensions represent the most costly component of the social protection system from most of the countries, including Romania. They involve significant financial flows which represent around 12% from GDP for the EU countries and represent a significan

Agency theory analyses the effects of contractual behaviour between two parties: principal(s) and agent(s). This relation is inevitably characterized by information asymmetry because agent holds a substantially larger volume of information than the principal. Due the negative effects of...