Relevant bibliographies by topics / Budget tax expenditure

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Budget tax expenditure'

Author: Grafiati
Published: 3 June 2025
Last updated: 31 July 2025

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Journal articles on the topic "Budget tax expenditure"

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SOKOLOVSKA, Alla. "Implementation of the concept of tax expenditures in Ukraine: problems and ways to solve them." Fìnansi Ukraïni 2022, no. 7 (2022): 32–56. http://dx.doi.org/10.33763/finukr2022.07.032.

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Introduction. The preparation of reports on tax expenditures and their use in the process of budget management has become widespread in many countries of the world. Since 2004, the Global Tax Expenditure Database has included information on tax expenditures in Ukraine. However, the degree of implementation of the concept of tax expenditures in the budget process varies greatly in different countries. Problem Statement. Imperfect procedures for reporting on tax expenditures and their formal connection with the budget process, or even the absence of such a connection at all are significant reaso
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IEFYMENKO, Tetiana, Yurij IVANOV, and Oleksii NAIDENKO. "Justification of the expenditure of using the concept of tax expenditure in the preferential policy." Fìnansi Ukraïni 2021, no. 8 (2021): 7–23. http://dx.doi.org/10.33763/finukr2021.08.007.

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The article theoretically substantiates the feasibility of implementing the concept of tax expenditures in Ukraine. It is proved that one of the problems of the economy is an unreasonable approach to the application of tax benefits, which leads to a significant budget deficit in Ukraine. The losses of EU budgets by the method of lost budget revenues are analyzed. The historical experience of realization of the concept of tax expenses is generalized. The requirements are highlighted and the main approaches to the basic structure of taxes are described. The foreign experience of determining the
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Limbers, Johanes Kristianto Pratama, Salmon Eliazer Marthen Nirahua, and Heillen Martha Yosephine Tita. "Penetapan Pajak Penghasilan Pasal 21 Di Tengah Corona Virus Disease 19 Dalam Anggaran Pendapatan Dan Belanja Negara." TATOHI: Jurnal Ilmu Hukum 3, no. 5 (2023): 512. http://dx.doi.org/10.47268/tatohi.v3i5.1811.

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Introduction: This research discusses the Covid 19 pandemic which has an impact on tax revenue collection so that it affects the state revenue and expenditure budget.Purposes of the Research: To find out and analyze state revenue through Article 21 income tax during the corona virus disease 19 period in accordance with the determination of the state revenue and expenditure budget..Methods of the Research: This study uses a normative juridical research type with a descriptive analysis type of research which in the problem approach uses a law, conceptual and case approach with primary, secondary
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Maher, Craig S., Judith I. Stallmann, Steven C. Deller, and Sungho Park. "The effects of tax and expenditure limits on state fiscal reserves." Public Policy and Administration 32, no. 2 (2016): 130–51. http://dx.doi.org/10.1177/0952076716660607.

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To help policy makers manage expenditures during periods of economic downturns, most states have formal budget stabilization funds and unreserved fund balances. Using indices of tax and expenditure limitations laws restrictiveness, we examine the relationship between tax and expenditure limitations and state reserves for years 1992–2010 to help determine the extent to which tax and expenditure limitations constrain or in other ways affect how states manage fiscal reserves. This time period is particularly relevant because it includes two recessions and most states had budget stabilization fund
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Frumina, S. V. "Principles of tax expenditure management." Siberian Financial School, no. 2 (August 22, 2023): 32–36. http://dx.doi.org/10.34020/1993-4386-2023-2-32-36.

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The subject of the article is tax expenditures that affect the formation of budget revenues of the budgetary system. The purpose of the article is to substantiate the principles of tax expense management. The principles are considered as the key rules on the basis of which the impact on tax expenditures is carried out according to the set goals. In the article, tax expenditures are equated with the falling budget revenues. The principles of tax expenditure management are considered as a symbiosis of the legislatively fixed principles of the budget system, the principles of taxation and the cla
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Gutiérrez Ponce, Herenia, Julián Chamizo González, and Elisa Isabel Cano Montero. "Transparencia y gestión presupuestaria en los ayuntamientos españoles." Revista del CLAD Reforma y Democracia, no. 72 (January 1, 2018): 195–232. http://dx.doi.org/10.69733/clad.ryd.n72.a169.

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Abstract This article aims to study the economic management of Spanish municipalities through the information of their budgets. The relevant expenditures items related to transparency and funding were identified in quest of sustainable and transparent quantitative indicators. The budget management of several public services is analyzed to disclose transparency. The analysis is based on published databases of the Ministry of Public Finance. As a conclusion transparency and tax-rate can be explained through specific items in the expenditure budget, providing a sound basis for stakeholder to make
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Mikesell, John L. "Tax Expenditure Budgets, Budget Policy, and Tax Policy: Confusion in the States." Public Budgeting Finance 22, no. 4 (2002): 34–51. http://dx.doi.org/10.1111/1540-5850.00088.

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OGUNGBADE, Oluyinka Isaiah, Alani Olusegun EFUNTADE, and Olubunmi Omotayo EFUNTADE. "Causality among Oil Revenue, Non-Oil Revenue, Fiscal Risk Factors and Budget Execution Phase in Relation to Debt Overhang and Crowding-Out Theories: Contending Gap Issues." WORLD JOURNAL OF FINANCE AND INVESTMENT RESEARCH 6, no. 1 (2023): 83–101. http://dx.doi.org/10.56201/wjfir.v6.no1.2022.pg83.101.

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We reviewed literatures on the complex causality among oil revenue, non-oil revenue, fiscal risk factors and budget execution phase in relation to debt overhang and crowding-out theory. The majority of papers surveyed study on investigated the long-run and short-run relationship between fluctuations of oil price ; direction of causality between total revenue and total government spending ; the dynamics of the tax revenue and expenditure nexus, explored the impact of oil prices volatility on the key factors of the government budget, analyse the relationship between public expenditure and debt —
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Demidova, S. E. "Smart budget consolidation." Vektor nauki Tol'yattinskogo gosudarstvennogo universiteta. Seriya Ekonomika i upravlenie, no. 2 (2023): 24–33. http://dx.doi.org/10.18323/2221-5689-2023-2-24-33.

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Budget consolidation aims at the correction of budget imbalances and the reduction of national debt. There are approaches to defining budget consolidation through the primary budget deficit reduction and through the improvement of the ratio of the adjusted primary balance to potential gross domestic product. As a rule, the focus of budget consolidation measures is associated with the budget expenditure austerity or revenue growth promotion. The study of the International Monetary Fund and the budget consolidation programs of selected OECD countries identified tools and activities that can be c
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Yu, Jinhai, Edward T. Jennings, and J. S. Butler. "Dividing the Pie: Parties, Institutional Limits, and State Budget Trade-Offs." State Politics & Policy Quarterly 19, no. 2 (2019): 236–58. http://dx.doi.org/10.1177/1532440018822469.

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Although many studies on budgetary outcomes of state politics focus on budget sizes, budget trade-off studies focus on budget composition. This study examines the role of state politics in explaining budget trade-offs. We apply Peterson’s typology to analyze budget trade-offs among developmental, allocational, redistributive, and educational expenditures. We focus on the roles of partisan and ideological factors and their interactive effects with institutional limits. Results show that politics matters. The Democratic Party and liberal citizen ideology increase state spending in redistribution
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Dissertations / Theses on the topic "Budget tax expenditure"

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Van, Heerden Yolande. "Finding the optimum tax ratio and tax mix to maximise growth and revenue for South Africa : a balanced budget approach." Diss., University of Pretoria, 2008. http://hdl.handle.net/2263/28852.

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BROWN, LEANORA A. "Essays on Foreign Aid, Government Spending and Tax Effort." Digital Archive @ GSU, 2012. http://digitalarchive.gsu.edu/econ_diss/83.

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This dissertation comprises two essays that attempt to determine, empirically, the fiscal response of governments’ to international assistance. The first essay examines whether an increasingly popular recommendation in international aid policy to switch from tied foreign assistance to untied foreign assistance affects investment in critical development expenditure sectors by developing countries. In the past, most international aid has been in the form of tied assistance as donors believed that tying aid will improve its effectiveness. It has been argued, that if tied aid is well designed and
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Kourouma, Joseph. "La mobilisation des ressources fiscales en Guinée : contribution à la nécessaire transformation du système fiscal guinéen." Thesis, Lyon, 2016. http://www.theses.fr/2016LYSE3027.

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La récurrence du déficit public en Guinée et la difficulté subséquente de financer les services publics, exigent que des ressources financières soient davantage identifiées pour y pallier. Parmi les moyens de résorption du déficit, l'impôt, du fait de sa faible participation budgétaire (17% contre 20% du PIB dans les pays de la sous-région Ouest-africaine) constitue une des recettes publiques dont le rendement doit être substantiellement amélioré. L'atteinte d'un tel objectif requiert d'abord que nous réformions la politique fiscale : outre la mise en exergue des accords commerciaux dont les i
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Guo, Hai. "Setting Discretionary Fiscal Policy within the Limits of Budgetary Institutions: Evidence from American State Governments." Atlanta, Ga. : Georgia Institute of Technology, 2008. http://hdl.handle.net/1853/24738.

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Thesis (Ph.D.)--Public Policy, Georgia Institute of Technology, 2008.<br>Committee Chair: Willoughby, Katherine; Committee Member: Eger, Robert; Committee Member: Kingsley, Gordon; Committee Member: Sjoquist, David; Committee Member: Wallace, Sally.
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Дмитренко, П. О. "Державний бюджет: проблеми формування та виконання". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12717.

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У роботі розглядаються теоретичні аспекти функціонування Державного бюджету України, його необхідність, призначення та роль в соціально- економічному розвитку держави, а також економічна сутність, функції та складові частини бюджету. Виявлено проблеми формування та виконання Державного бюджету. Проведено моніторинг формування та виконання Державного бюджету, та досліджено вплив макроекономічних показників на формування та виконання Державного бюджету. Розглянуто досвід зарубіжних країн та запропоновано шляхи оптимізації видатків та резерви зростання доходів Державного бюджету.<br>The pa
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Silagadze, Avtandil, and Simon Gelaschwili. "Die Entwicklung der Finanzpolitik in Georgien." Universität Potsdam, 2007. http://opus.kobv.de/ubp/volltexte/2008/1850/.

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This paper gives an outline of the evolution of fiscal policy in Georgia. Starting in the mid-1990s, the authors break the recent Georgian history into two main periods, separated by the Rose Revolution of 2003. The first period was marked by some first efforts to generate and stabilize tax revenues, which were largely offset by the financial crisis of 1998. The Georgian budget at that time was largely financed by foreign sources. Following the Rose Revolution the country’s financial situation has improved, hyperinflation was overcome and public revenues have steadily increased due to administ
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Henriques, Elcio Fiori. "O regime jurídico do gasto tributário no direito brasileiro." Universidade de São Paulo, 2009. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-15062011-153003/.

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Os benefícios fiscais produzem efeitos financeiros similares aos das despesas públicas, mais especificamente as subvenções, na medida em que ambos são instrumentos utilizados para transferir ao particular beneficiado recursos financeiros que a priori pertenceriam ao Estado. Nesse sentido, foi criado nos Estados Unidos nas décadas de 1960 e 1970 o conceito de tax expenditure, traduzido para o português para renúncia de receita ou gasto tributário, o qual representa a quantificação dos efeitos financeiros dos benefícios fiscais. Tal enunciado quantitativo, uma vez integrado ao processo orçamentá
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Dereniková, Soňa. "Analýza veřejných financí a příčin narůstání veřejného dluhu ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192771.

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This thesis deals with issues of the public debt of Czech Republic. The aim of this thesis is to find the causes that contribute to adverse developments affecting fiscal imbalances. The set target based on the fundamental hypothesis that the current state of public debt is not due only to economic deficit. The hypothesis is confirmed by the finding that public debt is mainly due to the accumulation of annual budget shortfall, which were formed even in times of economic growth. The theoretical part deals with structure, methodology and opportunities in funding fiscal imbalances. The practical s
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Bateman, William. "Parliamentary control of public money." Thesis, University of Cambridge, 2018. https://www.repository.cam.ac.uk/handle/1810/286229.

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This dissertation analyses the idea that parliament controls public money in parliamentary constitutional systems of government. That analysis proceeds through an historical and contemporary examination of the way legal practices distribute authority over public money between different institutions of government. The legislative and judicial practices concerning taxation, public expenditure, sovereign borrowing, and the government financing activities of central banks are selected for close attention. The contemporary analysis focuses on the design and operation of those legal practices in the
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Soalla, Wendkouni Lydie Sophie. "L'action des institutions financières internationales et leur impact sur les systèmes nationaux : aspects budgétaires et fiscaux. Le cas du Burkina Faso." Thesis, Lyon 3, 2012. http://www.theses.fr/2012LYO30083.

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Depuis son accession à l’indépendance, le Burkina Faso est à la recherche d’une politique publique de développement qui lui permette de sortir de son état de « sous-développement ». La politique budgétaire a, de ce fait, été instituée en catalyseur d’un développement économique et social durable. Mais les errements budgétaires des Gouvernements qui se sont succédé ont plutôt entraîné une triple crise : une crise de la dette, une crise des déficits publics et une crise économique. A compter des années 1990, le FMI et la Banque Mondiale sont intervenus, aux côtés des autorités burkinabé, dans le
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Books on the topic "Budget tax expenditure"

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Rafool, Mandy. State tax and expenditure limits. National Conference of State Legislatures, 1996.

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California. Legislature. Joint Legislative Budget Committee. Legislative Analyst., ed. Analysis of the 1987-88 tax expenditure budget. Office of the Legislative Analyst, 1987.

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Robert, Chote, Emmerson Carl, Simpson Helen, and Institute for Fiscal Studies, eds. The IFS green budget. Institute for Fiscal Studies, 2003.

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Benker, Karen M. Tax expenditure reporting: Closing the loophole in state budget oversight. National Association of State Budget Officers, 1985.

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Library of Congress. Congressional Research Service, ed. Balanced budget constitutional amendment: Bibliography-in-brief. Congressional Research Service, Library of Congress, 1992.

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Groff, Darren, and Blaine Rutherford. Federal budget control: A balanced budget amendment or statutory limits? Nova Science Publisher's, 2011.

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A, Cox William, Zimmerman Dennis, and Library of Congress. Congressional Research Service, eds. A balanced budget constitutional amendment: Economic issues. Congressional Research Service, Library of Congress, 1992.

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Office, General Accounting. Training budgets: Agency budget reductions in response to the Balanced Budget Act : briefing report to congressional requesters. The Office, 1986.

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Office, General Accounting. Training budgets: Agency budget reductions in response to the Balanced Budget Act : briefing report to congressional requesters. The Office, 1986.

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United States. Congress. House. Committee on the Budget. Working toward a balanced budget: Hearing before the Committee on the Budget, House of Representatives, Ninety-ninth Congress, first session, October 9, 1985. U.S. G.P.O., 1985.

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Book chapters on the topic "Budget tax expenditure"

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Kioko, Sharon N. "Impact of Tax and Expenditure Limitations on Local Government Savings." In Local Government Budget Stabilization. Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-15186-1_8.

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Färber, Gisela. "Public Finance." In Public Administration in Germany. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-53697-8_14.

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AbstractThis chapter gives an overview of public finance in Germany. In the first part, it describes the process of public budgeting, the main principles, and the budget cycle. Finally, it reports on budget reforms. Subsequently, it delivers information on the volume and structure of expenditure and revenue, the latter with a special focus on the tax system, the system of multilevel tax distribution among the levels of government and on public debt. The chapter refers also to the legal framework for public budgeting and accounting standards that differ between the levels of the Federation and
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Musell, R. Mark, and Ryan Yeung. "Tax Expenditures and Tax Expenditure Budgets." In Understanding Government Budgets. Routledge, 2019. http://dx.doi.org/10.4324/9781315474854-7.

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Faiella, Ivan, and Luciano Lavecchia. "Households’ Energy Demand and Carbon Taxation in Italy." In Studies in Energy, Resource and Environmental Economics. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-35684-1_8.

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AbstractSince the second half of 2021, Italian households have experienced a significant increase in energy prices. Nonetheless the relevance of this issue, information on energy use and how quantity reacts to price increases is still scant and with a very limited level of disaggregation. We propose a novel methodology to estimate the demand and elasticity of electricity, heating and private transport fuels by aligning the microdata of the Italian Household Budget Survey with several external sources. These estimates can be used to assess how energy expenditure weighs on vulnerable households
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Majocchi, Alberto. "Una fiscalità europea per uno sviluppo equo e sostenibile." In Studi e saggi. Firenze University Press, 2022. http://dx.doi.org/10.36253/978-88-5518-591-2.07.

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The dramatic health emergency that has hit Europe has put the issue of a thorough reform of the European budget financing system back on the political discussion table, in order to support the expenditure required to cope with the new tasks that are increasingly expected to be assigned to the Union. The ensuing debate concerns both the nature of the new resources and the new tasks that are to be assigned to the European budget. And it also concerns how the distribution of resources between the different levels of government is to be defined. European taxation has so far been based, without any
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Homa, Tereza. "Zdanění digitální ekonomiky." In Interakce práva a ekonomie. Masaryk University Press, 2021. http://dx.doi.org/10.5817/cz.muni.m210-9934-2021-4.

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In order for the state to fulfil its functions, it needs to approach the balance of funds correctly. It is mainly view in the state budget. The goal of the state should be primarily a surplus budget, but at least revenues should cover the expenditures part. The state’s revenues come mainly from taxes. In crises, where state expenditures are set unsustainably in the future, it is more than ever the question of imposing new taxes. Even before the Covid-19 pandemic, a new Digital Tax was in the legislative process. It has been already introduced in other countries, especially in Europe. This chap
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Cedro, Marco, Eleonor Kristoffersson, Teresa Pontón Aricha, and Lidija Živković. "Gender Equitable Taxation." In Gender-Competent Legal Education. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-14360-1_11.

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AbstractFrom Adam Smith’s 1776 classic “The Wealth of Nations” until modern times, the principle of fairness has remained one of the crucial principles on which tax systems are to be based. However, even modern tax and budgetary systems are far from being gender equitable. This chapter provides an analysis of the ways in which taxation, as well as the subsequent spending of resources collected therewith, influence gender equality within a household, at the workplace and within the broader economy. This analysis should enable the reader to utilise the gender equality principle as a framework fo
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"Budget Coverage, Extrabudgetary Operations and Tax Expenditures." In Government Budgeting and Expenditure Management. Routledge, 2017. http://dx.doi.org/10.4324/9781315645872-3.

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"Dominion Government Expenditure, Revenue and Budget Deficit, Canada 1868–1990." In Tax, Borrow and Spend. McGill-Queen's University Press, 1991. http://dx.doi.org/10.1515/9780773573734-015.

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Vankovych, Danylo, and Myroslav Kulchytskyy. "ANALYSIS OF MACROECONOMIC CONSEQUENCES OF STRUCTURAL CHANGES IN THE FISCAL POLICY OF UKRAINE UNDER THE CONDITIONS OF THE CORONAVIRUS CRISIS." In Scientific space: integration of traditional and innovative processes. Publishing House “Baltija Publishing”, 2023. http://dx.doi.org/10.30525/978-9934-26-310-1-21.

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The full-scale invasion of russia on February 24, 2022 pushed into the background, for Ukrainian society, the problems of overcoming the consequences of the corona crisis. Nevertheless, from a scientific point of view, the study of the practice of overcoming the consequences of the latter remains relevant and definitely requires a detailed study. The COVID-19 pandemic and related quarantine restrictions have had a negative impact on the Ukrainian economy as a whole. Taking this into account, domestic science and practice today need a deep analysis of the short-, medium- and long-term socio-eco
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Conference papers on the topic "Budget tax expenditure"

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Volovei, Anastasia. "Application aspects regarding the accounting of VAT." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.13.

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The state budget is the essential fund for financing and ensuring the prosperity of a country. Since it provides for a process of collecting revenue and making expenditure, it follows that, first of all, the State must collect sufficient resources to subsequently allocate them to areas requiring support. Therefore, the funds distributed in the state budget are obtained mostly from the entities that carry out an economic activity, thus forming a direct and visible relationship. Relationship that is based more on a permanent obligation to calculate, manage and pay taxes, financial instruments th
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Yıldırım Gezer, Tuba. "The Reflections of The Changing Government Approach to Public Finance: Case of Turkey." In International Conference on Eurasian Economies. Eurasian Economists Association, 2023. http://dx.doi.org/10.36880/c15.02776.

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From past to present, the state mechanism has expanded its field of activity to ensure social order as a result of the increase and complexity of the needs of individuals, and for this purpose, it has obtained the right to intervene in the lives of individuals. The state, which expanded its sphere of influence, especially until the middle of the 20th century, was sometimes the solution to the problems, and sometimes the problem itself.&#x0D; With the emergence of the concept of globalization, the understanding of the state has also changed. Rather than being intervening, the regulatory and gui
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Abdulkadhim Dadoosh, Ali. "ANALYZING THE RELATIONSHIP BETWEEN MONETARY FINANCE AND THE PUBLIC BUDGET IN THE EURO AREA." In VII. International research Scientific Congress of Humanities and Social Sciences. Rimar Academy, 2024. https://doi.org/10.47832/ist.con7-5.

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Monetary finance is a new policy from economic and political discussions concerning government spending. Until 2008, taxes (oil in oil-producing countries) and debt issuance were considered reasonable methods for understanding the balance of the general budget or financing deficits. Governments financed themselves through present taxation, traditional borrowing with repayment from future tax revenue, or financial surpluses resulting from oil price increases in global markets. However, after 2008, central banks resorted to unprecedented monetary finance policies, issuing large amounts of money
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Kaplanhan, Fatih, and Cem Korkut. "Distribution of Tax Revenue of Central Government to Local Governments: Glocalization." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.01127.

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Main questions of this study are “How much autonomy?” and “Has autonomy take to feudalism?” Although the resolution of issue according to effective, efficient, rational and fair principles about the income distribution between the central administration and the municipalities is a precondition of permanent and efficient services of local governments.This study aims to identify regional goverments tasks and improve services of central governments with taxes (VAT) distirbution method. We also aim to increase taxes that are collected from regional governments with the method of glocalization. In
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Davydenko, Nadiia, Svitlana Boiko, Alina Вuriak, and Inna Demianenko. "Development of rural areas through fiscal decentralization." In 22nd International Scientific Conference. “Economic Science for Rural Development 2021”. Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2021. http://dx.doi.org/10.22616/esrd.2021.55.010.

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The ratification of the European Charter of Local Self-Government and the adoption of the Concept of the Reform of Local Self-Government and the Territorial Organization of Power in Ukraine in April, 2014 laid the groundwork for the approval of fiscal decentralization and the creation of fiscal frameworks for the development of rural areas. One of the defining conditions of fiscal decentralization is the provision of the local government with financial resources in an amount sufficient to perform their tasks for development of rural areas. Therefore, the purpose of the article is to study the
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Bujňáková, Mária. "Tax Law and its Impact on the State Budget." In XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest". Temida 2, 2018. http://dx.doi.org/10.15290/oolscprepi.2018.32.

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Basova, S. A. "FEATURES OF THE STRUCTURE AND DYNAMICS OF THE TAX BURDEN OF THE OIL-PRODUCING REGIONS OF RUSSIA." In All-Russian Youth Scientific Conference with the Participation of Foreign Scientists Trofimuk Readings - 2021. Novosibirsk State University, 2021. http://dx.doi.org/10.25205/978-5-4437-1251-2-209-215.

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The present work is devoted to the analysis of the assessment of the impact of tax incentives provided by the state on stimulating the production of mining regions of the Russian Federation. The theoretical foundations and classifications of mining regions in relation to tax expenditures are analyzed. The interrelation of the features of oil production with the provision of benefits to regions is studied using the cluster analysis method. The "fairness" of the mineral extraction tax benefits and the impact of tax expenditures on the extraction of regions and the increase in budget revenues are
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Dragoi, Catalin. "Romania's budget deficit in the European context." In The 6th Economic International Conference "Competitiveness and sustainable development". Technical University of Moldova, 2024. https://doi.org/10.52326/csd2024.11.

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Twin deficits are a chronic problem of the Romanian economy, which has worsened in recent years amid global crises. Even if some of the existing global economic conditions have improved (we refer in particular to the decline in commodity, oil, natural gas and energy prices and the sustained economic growth in the US and globally), Romania will have a current account deficit in the coming years, which will gradually decline. In order to reduce these shortcomings, the government needs to take a package of measures including budgetary policies (increasing budget revenues by increasing collection,
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Gurin, Diana, and Ovidiu-Constantin Bunget. "Theoretical and practical aspects of corporate income tax." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.11.

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Since the activities of the state encompass an increasingly broad range of areas such as defense, education, culture, health, etc., they lead to an increase in the financial needs that must be covered. The main function in ensuring that the state will be able to cover its public expenditures and procure the necessary financial resources in the appropriate amount falls to the mobilized taxes, which constitute one of the main financial procedures through which the state budget is funded. This work aims to highlight the importance of the contribution of fiscal control in determining the real amou
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Noroc, Dorel. "Deficiencies of the value added tax system in the Republic of Moldova from the perspective of EU directives." In The 3rd International Scientific Conference "Development through Research and Innovation". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/dri2022.19.

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Public revenues collected from the value added tax (hereinafter - VAT) ensure the financing of 47% of the total state budget expenditures in the Republic of Moldova, which demonstrates the main function of this type of indirect tax to contribute to the formation of budget financial resources. At the same time, VAT can be used by public decision-makers to stimulate or make the consumption of certain types of products more affordable, especially those of social importance (food, medicines, etc.). From the perspective of economic processes, it is essential to ensure the principle of VAT neutralit
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Reports on the topic "Budget tax expenditure"

1

Villela, Luiz Arruda, Andrea Lembruger Viol, and Michel Jorratt. Tax Expenditure Budgets: Concepts and Challenges for Implementation. Inter-American Development Bank, 2009. http://dx.doi.org/10.18235/0012209.

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Tax expenditures are generally defined as those government expenditures carried out through tax legislation, regulations, and practices that reduce or defer taxes for some taxpayers. There is a general concern that the tax expenditures negatively affect the budget and tax policies, which in turn affect the transparency, efficiency, and equality of the fiscal systems. Many countries in Latin American and a few in the Caribbean already estimate their tax expenditures; but in many cases they do so without adopting a consistent methodology that allows for adequate comparisons or that even evaluate
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Coelho, Isaias. Financing Public Security: Tax and Non-tax Instruments to Finance Citizen Security and Crime Prevention. Inter-American Development Bank, 2013. http://dx.doi.org/10.18235/0008427.

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Drawing on the innovative sources of financing for public security that have developed in Latin American and the Caribbean in recent years, this paper reviews the main revenue instruments that can be used to finance various aspects of citizen security. The paper focuses on the structure of financing for the security budget and does not attempt to provide an assessment of expenditure needs and efficiency. If an in-depth country analysis concludes that more resources are needed, the paper provides a guideline on how to think about the merits of different new financing instruments and of earmarki
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Diokno-Sicat, Charlotte Justine, Robert Hector Palomar, and Mark Gerald Ruiz. Analysis of the 2023 President's Budget. Philippine Institute for Development Studies, 2022. https://doi.org/10.62986/dp2022.30.

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The 2023 Philippine national budget was drafted on the eve of the election of a new president. While aiming to sustain the recovery from the effects of the COVID-19 pandemic and address economic scarring, the new administration needs to manage the implementation of the Mandanas-Garcia Supreme Court Ruling (or Mandanas ruling, which broadens the base for intergovernmental fiscal transfers and fully devolves functions to local governments). Compounding this was the geopolitical tensions in Europe that shook the world in February 2022, disrupting global value chains and triggering the rise in oil
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Jul, Ana María. Off-Budget Operations: Report. Inter-American Development Bank, 2006. http://dx.doi.org/10.18235/0011126.

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This study assesses the planning, implementation, programming, budgeting and evaluation of extra budgetary and tax expenditures for Brazil, Chile, Ecuador and Mexico. The off-budget operations of these countries were analyzed against the best practices guidelines defined by the OECD on Off-budget and Tax Expenditures, Budget Transparency, and Corporate Governance of State-Owned Enterprises, as well as the recommendations included in the IMF's fiscal ROSCs. This report was presented at Public Policy Management and Transparency Network's Meeting on Development Effectiveness and Result-Based Budg
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5

Burman, Leonard, and Marvin Phaup. Tax Expenditures, the Size and Efficiency of Government, and Implications for Budget Reform. National Bureau of Economic Research, 2011. http://dx.doi.org/10.3386/w17268.

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Jul, Ana María. Off-Budget Operations. Inter-American Development Bank, 2006. http://dx.doi.org/10.18235/0006773.

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This presentation was commissioned by the Public Management and Transparency Network of the Regional Policy Dialogue for the 7th Hemispheric Meeting celebrated on May 8th and 9th, 2006. The purpose of the study was to assess the planning, implementation, programming, budgeting and evaluation of extra-budgetary and tax expenditures in four countries in the region, and propose recommendations if necessary. The countries chosen were Brazil, Chile, Ecuador and Mexico, with Mexico being the country in charge of coordinating the study. Over the past few years, countries have recognized the need to t
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Naranjo, Fernando, and Daniel Artana. Fiscal Policy Issues in Jamaica: Budgetary Institutions, the Tax System and Public Debt Management. Inter-American Development Bank, 2003. http://dx.doi.org/10.18235/0008526.

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This paper analyzes budgetary institutions, the tax system and public debt management in Jamaica. It explores the nature of budget institutions and design, beyond formal administrative or budgetary procedures, to address the question of whether the demanding fiscal path Jamaica is following can be put to risk by flaws in the institutional framework governing fiscal policies. The paper also analyzes the requirements for achieving revenues through a tax system that does not distort resource allocation and is complementary to the growth strategy. Finally, it addresses debt sustainability question
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Joshi, Anuradha, Jalia Kangave, and Vanessa van den Boogaard. Engendering Taxation: a Research and Policy Agenda. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.017.

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Increased attention has been paid to the gender dimensions of taxation in recent years, though there has been limited research on the subject – particularly in lower-income contexts. Understanding how tax policies might affect women in lower-income countries is important at the current time, when governments are looking for new ways to increase domestic revenue – particularly through expanding the tax base. Given that women have historically represented only a small part of the formal workforce in these contexts, a shift towards indirect taxes and taxing the informal economy are likely to have
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Delbridge, Victoria. Enhancing the financial position of cities: Evidence from Hargeisa. UNHabitat, 2022. http://dx.doi.org/10.35489/bsg-igc-wp_2022/4.

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The City of Hargeisa, despite being in the very early stages of enhancing its financial position, has achieved significant reform in just a few years since its democratic establishment in 2002. The successes achieved are even more remarkable, considering the fragile context of Somaliland after 30 years of civil war within Somalia, which left widespread destruction and devastation in the city. This is compounded by Somaliland’s lack of recognition as a sovereign state by the international community. The case provides an illustrative example of leveraging urbanisation to raise municipal revenues
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