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Journal articles on the topic 'Fiscal burden'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

SENOU, Barthélemy Mahugnon. "Un essai d’analyse du potentiel fiscal du Bénin." Revue d’Economie Théorique et Appliquée 4, no. 2 (2014): 181–202. https://doi.org/10.62519/reta.v4n2a4.

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Résumé : L’objectif du présent article est d’analyser le potentiel fiscal du Bénin. L’article utilise un modèle de frontière stochastique pour démontrer que les facteurs structurels tels que le degré d’ouverture de l’économie et le Produit Intérieur Brut réel par habitant déterminent une pression fiscale encore en dessous du potentiel fiscal. Ce potentiel fiscal n’est pas exploité de manière optimale depuis la mise en œuvre des réformes des années 2000. En d’autres termes, le Bénin n’arrive pas à mobiliser de façon satisfaisante son potentiel de ressources fiscales. Ce résultat appelle à une a

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Elvin, Meka, and Muceku Hysen. "The Efficiency of Fiscal System from the Albanian Taxpayers' Viewpoint." ECONOMICUS, no. 18 (January 31, 2019): 5–13. https://doi.org/10.5281/zenodo.7582463.

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<strong>Abstract</strong> In order to build an efficient fiscal system, it is important to analyse not only the government’s activity in the design and implementation of fiscal policy and fiscal system administration, but also how such activity is perceived by taxpayers, as one of key stakeholders of this system. Fiscal policies implemented by governments over the years are largely focused on the objective of realizing budget revenues, rather than building an efficient fiscal system that produces consistent results. This paper addresses the efficiency of the fiscal system, in the perspec

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Solikin, Akhmad, and Hilda Choirunnisah. "Kesinambungan fiskal dan estimasi fiscal reaction function Indonesia tahun 1977-2017." Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara dan Kebijakan Publik 4, no. 3 (2019): 267–83. http://dx.doi.org/10.33105/itrev.v4i3.144.

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This study aims to identify whether Indonesian fiscal condition in 1977–2017 is sustainable as measured by the government responses to debt burden. Studi on fiscal sustainability is very important since failing to identify its occurrence and determinants will detrimental to fiscal and macroeconomic policy. This study uses Auto-Regressive Distributed Lag – Error Correction Mechanism (ARDL-ECM) to estimate short-term and long-term fiscal reaction functions. The result shows that in the long-term the government responds an increase in debt burden by increasing its primary balance and thus it conf

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GORDIENKO, M. S. "NON-TAX PAYMENTS AS A COMPONENT OF THE FISCAL LOAD OF THE ENTERPRISE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 3 (2020): 30–35. http://dx.doi.org/10.36871/ek.up.p.r.2020.03.03.005.

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The article examines the issues of tax and fiscal burden of an enterprise, taking into account the non-tax component. Based on established practice, definitions of the terms “tax burden” and “fiscal burden” are pro-posed. The influence of the tax burden on business at the macro and micro levels, its dynamics in the Russian Federation from 2014-2019, is analyzed. Popular international approaches to assessing the tax burden at the macro level are presented. The essence of non-tax payment and para-fiscality, as well as their reflection in assessing the tax and fiscal burden, taking into account t

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Timushev, E. N. "Debt burden, local Fiscal Decentralization and Fiscal Incentives of Regional Authorities." Finance: Theory and Practice 24, no. 1 (2020): 58–75. http://dx.doi.org/10.26794/2587-5671-2020-24-1-58-75.

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MEKA, Elvin, and Hysen MUCEKU. "The Efficiency of Fiscal System from the Albanian Taxpayers’ Viewpoint -." Economicus 18, no. 1 (2019): 5–13. http://dx.doi.org/10.58944/ifll3574.

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In order to build an efficient fiscal system, it is important to analyze not only the government’s activity in the design and implementation of fiscal policy and fiscal system administration, but also how such activity is perceived by taxpayers, as one of key stakeholders of this system. Fiscal policies implemented by governments over the years are largely focused on the objective of realizing budget revenues, rather than building an efficient fiscal system that produces consistent results. This paper addresses the efficiency of the fiscal system, in the perspective of Albanian taxpayers’ view

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7

Auerbach, Alan J., Jagadeesh Gokhale, and Laurence J. Kotlikoff. "Generational Accounting: A Meaningful Way to Evaluate Fiscal Policy." Journal of Economic Perspectives 8, no. 1 (1994): 73–94. http://dx.doi.org/10.1257/jep.8.1.73.

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This paper illustrates the technique of generational accounting, a new way to evaluate fiscal policy that overcomes the inherent ambiguities of traditional deficit accounting. The authors illustrate why there is no ‘correct’ measure of the deficit and how generational accounting--estimating the fiscal burdens current policy places on different generations--provides a clearer picture of the intergenerational and macroeconomic effects of fiscal policy than any measure of the deficit. Their calculations suggest that, despite recent changes, U.S. fiscal policy is unsustainable in that it will ulti

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8

Zaharco, Silvia. "ASSESSMENT OF THE TAX BURDEN IMPACT ON THE ENTITY'S FINANCIAL RESULTS: MICRO AND MACROECONOMIC ASPECTS." Journal of Social Sciences 6, no. 3 (2023): 68–76. http://dx.doi.org/10.52326/jss.utm.2023.6(3).05.

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Taxes are costs for entities that significantly affect the financial results of the economic-financial activity. The level of fiscal burden imposed on taxpayers depends both on the external fiscal environment in which the entity operates and on the characteristics of its financial and economic activities, including its cost structure, sales revenue, income and other indicators. Therefore, to ensure efficient activity, it is necessary to carry out a comprehensive analysis of the impact of fiscal burden on the entity's financial results. The purpose of this research is to assess the level of fis

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9

Wang, Chun, Jie Cao, and Ximing Chen. "Tax substitution: The impact of home-purchase restrictions on corporate tax burden." Journal of Social Economics Research 11, no. 2 (2024): 200–212. http://dx.doi.org/10.18488/35.v11i2.3669.

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The purpose of this study is to determine the relationship between local fiscal pressure and the actual tax burden of enterprises. Using China’s home-purchase restriction policy as a quasi-experiment, this study assesses the impact of the policy on firms’ tax burdens in affected areas and researches the relationship between local fiscal pressure and the actual tax burden of enterprises. Drawing from 2006-2014 financial data of Chinese listed companies and using a difference-in-differences approach, the findings show: (1) the policy significantly improved the actual tax burden of enterprises an

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Lenk, Thomas, Christian Bender, and Fabio Botta. "Der bundesstaatliche Finanzausgleich als Mittel zur politischen Positionierung." Wirtschaftsdienst 103, no. 11 (2023): 762–69. http://dx.doi.org/10.2478/wd-2023-0210.

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Abstract The renewed complaint against the federal fiscal equalisation system on the part of the Bavarian state government shows the Bavarian determination to change the previous system. Among other things, the standardisation of the real estate transfer tax and the population refinement, which are included in the calculation of the fiscal strength and equalisation measure within the framework of the fiscal equalisation system, are the focus. This article shows the importance of the federal fiscal equalisation per se and the burdens Bavaria is exposed to in the horizontal component. It becomes

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Johnson, Kenneth M., John P. Pelissero, David B. Holian, and Michael T. Maly. "Local Government Fiscal Burden in Nonmetropolitan America1." Rural Sociology 60, no. 3 (2010): 381–98. http://dx.doi.org/10.1111/j.1549-0831.1995.tb00579.x.

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12

Jancin, Bruce. "Shingles' Fiscal And Physical Burden Is Steep." Skin & Allergy News 37, no. 10 (2006): 37. http://dx.doi.org/10.1016/s0037-6337(06)71603-5.

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13

Ruggeri, Joe, and Yang Zou. "The fiscal burden of rising dependency ratios." Population Research and Policy Review 26, no. 2 (2007): 185–201. http://dx.doi.org/10.1007/s11113-007-9027-8.

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14

Tang, Bo, and Zhi Li. "A Country-Level Empirical Study on the Fiscal Effect of Elderly Population Health: The Mediating Role of Healthcare Resources." Healthcare 10, no. 1 (2021): 30. http://dx.doi.org/10.3390/healthcare10010030.

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Demographic shifts towards an aging population are becoming a significant fiscal challenge for governments. Previous research has explored the fiscal consequences of the expanding elderly population, but the impact on the elderly’s health quality is less mentioned. The balanced relationship between elderly population health and public finance is a major concern of the global political agenda on the aging society. This article used cross-country panel data from 2000 to 2019 to examine the fiscal effect of the elderly health burden and the mediating role of healthcare resources. The results are

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15

Saffanah, Nurina, and Vanny Arsamba Pratama. "The Effect of Excise Burden, Income Smoothing, and Effective Tax Rate (ETR) on Financial Performance." Golden Ratio of Taxation Studies 5, no. 1 (2025): 53–58. https://doi.org/10.52970/grts.v5i1.1392.

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The tobacco industry is a strategic sector the significantly contributes to national revenue through excise and taxation. However, high fiscal burdens may suppress the financial performance of companies operating in this sector. This study aims to examine the effect of excise burden, income smoothing practices, and effective tax rate (ETR) on the financial performance of tobacco companies listed on the Indonesia Stock Exchange (IDX). A quantitative approach as employed using multiple linear regression analysis. The data were obtained from secondary sources, namely annual reports of four tobacc

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Bona-Sánchez, Carolina, Jerónimo Pérez-Alemán, and Domingo Javier Santana-Martín. "Media Coverage and corporate tax burden in Spain." Revista de Contabilidad 26, no. 1 (2023): 138–49. http://dx.doi.org/10.6018/rcsar.447441.

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This research examines the relationship between media coverage and corporate tax burden in a sample of non-financial Spanish listed firms over the period 2003-2016. We show that media coverage reduces corporate tax burden. Our findings are consistent with a legitimation role for the media in continental Europe, such that firms subject to greater media attention show less need to resort to tax policy in order to legitimate corporate behaviour. Further analysis shows that companies subject to greater media coverage combined with a more negative tone of news show a higher tax burden. Thus, when t

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Paientko, Tetiana, and Valeriy Oparin. "Reducing the Tax Burden in Ukraine: Changing Priorities." Central European Management Journal 28, no. 3 (2020): 98–126. http://dx.doi.org/10.7206/cemj.2658-0845.28.

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Purpose: To determine the impact of changes in tax burden in Ukraine on the country’s economic freedom. Methodology: The study applies qualitative methods for historical analysis, periodization of reforms, and classification of their key priorities and influences. Quantitative methods are applied to compare tax burden (tax-to-GDP ratio) in Ukraine and OECD countries. The overall success and failure of tax reforms was measured by the index of economic freedom, including its component, the index of tax burden (fiscal freedom). The first hypothesis suggested that a reduction in tax burden positiv

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18

GIAMBIAGI, FÁBIO. "A carga tributária trimestral no Brasil 1991-1995: Nota metodológica." Brazilian Journal of Political Economy 16, no. 3 (1996): 463–66. http://dx.doi.org/10.1590/0101-31571996-0920.

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RESUMO Esta nota descreve a metodologia do PIB trimestral medido a preços atuais e permite calcular trimestralmente as receitas trimestrais do governo federal (excluindo o Sistema de Seguridade Social) / PIB desde 1991. Os dados mostram uma análise mais ágil da evolução das receitas fiscais. Mostra-se que, a partir de 1993, ocorreu um aumento inegável da relação receita fiscal / PIB. Esse movimento continuou ao longo de 1995, apesar do fim do Imposto Temporário sobre Transações Financeiras (IPMF). Consequentemente, entre 1992 e 1995, as receitas fiscais do governo federal registraram um aument

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19

Tomaš, Rajko. "Non-tax Burden Management as a Manner of Increasing Fiscal Competitiveness – The Experience of Bosnia and Herzegovina." Lex localis - Journal of Local Self-Government 19, no. 2 (2021): 353–75. http://dx.doi.org/10.4335/19.2.353-375(2021).

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In this paper, we analyze the new system of improving fiscal transparency in Bosnia and Herzegovina (BiH) and its ability to contribute to increasing fiscal competitiveness. BiH has a specific system of fiscal federalism and decentralization, with four fiscal jurisdictions of disproportionate jurisdiction. By introducing the fiscal register as a public document, fiscal jurisdictions seek to increase fiscal transparency, discourage the introduction of new non-tax levies, reduce existing non-tax levies and eliminate parafiscal levies. In this paper, we investigated whether the new legislation al

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Young, Garry. "Fiscal Report." National Institute Economic Review 163 (January 1998): 27–36. http://dx.doi.org/10.1177/002795019816300106.

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There has been a substantial improvement in the financial position of the public sector over the past year. The PSBR is expected to fall from 3 per cent of GDP in 1996/97 to about 1¼ per cent of GDP in the current fiscal year. The restrictive policy promised over a number of years, together with the effects of the economic cycle, is now having the desired effect. Further action by the new government to raise the tax burden has also improved the outlook for the public finances. Public borrowing is expected to continue to fall and the public sector balance sheet should begin to improve from the

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21

Boitan, Iustina Alina, and Kamilla Marchewka-Bartkowiak. "The EU Fiscal Risk Matrix – from government debt to climate liabilities." Studia BAS 3, no. 67 (2021): 45–69. http://dx.doi.org/10.31268/studiabas.2021.26.

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The aim of the article is to identify the main components of government overall liabilities based on the Fiscal Risk Matrix classification introduced by the World Bank in 1999, and to estimate the amount and structure of these liabilities in European Union countries (EU Fiscal Risk Matrix). The climate liabilities definition and methodology included in the EU Fiscal Risk Matrix is also a novelty of the research. The study covered EU member states in the period 2018–2019, taking into account available data from the Eurostat database. On this basis, the EU Fiscal Risk Matrix was developed with t

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Boitan, Iustina Alina, and Kamilla Marchewka-Bartkowiak. "The EU Fiscal Risk Matrix – from government debt to climate liabilities." Studia BAS 3, no. 67 (2021): 45–69. http://dx.doi.org/10.31268/studiabas.2021.26.

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The aim of the article is to identify the main components of government overall liabilities based on the Fiscal Risk Matrix classification introduced by the World Bank in 1999, and to estimate the amount and structure of these liabilities in European Union countries (EU Fiscal Risk Matrix). The climate liabilities definition and methodology included in the EU Fiscal Risk Matrix is also a novelty of the research. The study covered EU member states in the period 2018–2019, taking into account available data from the Eurostat database. On this basis, the EU Fiscal Risk Matrix was developed with t

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Zamkovyi, Oleksii S. "Fiscal Policy in the System of Financial and Economic Relations." Business Inform 3, no. 566 (2025): 261–69. https://doi.org/10.32983/2222-4459-2025-3-261-269.

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The article is dedicated to the role and place of fiscal policy in the system of regulating socioeconomic development under modern conditions. The aim of writing the article is to reveal and deepen the theoretical and methodological foundations of implementing the tax component of fiscal policy in the system of financial and economic relations. Theoretical approaches to disclosing the categorical content of tax policy as a process of planning and collecting revenues for budgets of various levels through constant sources of tax revenues are generalized. A list of the main components of the mech

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24

Balcerzak, Adam. "Fiscal Burden in the European Union Member States." Economic Annals-ХХI 161, no. 9-10 (2016): 4–6. http://dx.doi.org/10.21003/ea.v161-01.

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TKATCHENKO, L. G. "The features of the fiscal burden in Ukraine." Demography and social economy, no. 2 (November 16, 2011): 147–55. http://dx.doi.org/10.15407/dse2011.02.147.

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Alm, James, and David L. Sjoquist. "Social Services and the Fiscal Burden in Russia." Comparative Economic Studies 37, no. 4 (1995): 19–30. http://dx.doi.org/10.1057/ces.1995.39.

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Vásquez Hernández, Aidé, Laura Lorena Ballesteros Medina, Roberto Espinoza Torres, and Jorge Nagay Aguirre. "Análisis del impacto del régimen de incorporación fiscal en las Pyme de la Ciudad de Piedras Negras, Coahuila." Revista Relayn - Micro y Pequeñas empresas en Latinoamérica 2, no. 3 (2018): 50–59. http://dx.doi.org/10.46990/relayn.2018.2.3.143.

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El objetivo de este trabajo fue analizar el impacto de la incorporación al régimen fiscal en el cumplimiento de las obligaciones tributarias en las pequeñas y medianas empresas de la ciudad de Piedras Negras, con el fin de lograr su permanencia en el mercado del sector económico al que pertenecen. Para ello se aplicó un instrumento de campo diseñado por docentes adscritos al Departamento de Ciencias Económico-Administrativas del Instituto Tecnológico de Piedras Negras a una muestra representativa de los contribuyentes registrados como REPECOS (Régimen de Pequeños Contribuyentes). Dentro de los

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Nancy Mayriski Siregar and Nur Aliah. "IMPLEMENTATION OF TAX PLANNING IN VILLAGE FUNDS." International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) 3, no. 3 (2023): 689–702. http://dx.doi.org/10.54443/ijebas.v3i3.905.

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Tax Planning is a mandatory fiscal business strategy in such a way that the fiscal burden that is borne can be paid to a minimum. The data used is primary data, namely data from original sources and collected specifically, consisting of village profiles and budget plans for paving roads. The analysis technique used is descriptive quantitative. The method of data collection is documentation and direct interview methods. This research proves that the application of Tax Planning for Income Tax Article 22 and PPN is proven to be able to minimize the fiscal burden.

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Azizah, Nur, Imarotus Suaidah, and Muhammad Alfa Niam. "Analisis Penerapan Tax Planning atas Dana BKD (Bantuan Keuangan Desa) Khusus Pengaspalan Jalan Guna Meminimalisir Beban Fiskal di Desa Nglajang Kecamatan Sugihwaras Kabupaten Bojonegoro." Jurnal Ilmiah Cendekia Akuntansi 7, no. 3 (2022): 82. http://dx.doi.org/10.32503/cendekiaakuntansi.v7i3.2819.

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Abstrak  Bojonegoro merupakan daerah yang kaya akan sumber daya alam, utamanya minyak dan gas bumi atau “Migas”. Migas merupakan sumber pendapatan Kabupaten Bojonegoro. Tahun 2018 merupakan puncak pendapatan migas yang mencapai Rp 2,27 triliun. Bojonegoro memiliki pendapatan yang besar sehingga harus mampu mengelolanya semaksimal mungkin untuk kesejahteraan masyarakat. Seiring dengan pendapatan Bojonegoro yang meningkat, Desa merupakan sasaran utama yang menjadi tujuan pembangunan. Pada tahun 2021 beberapa desa di wilayah Bojonegoro melakukan berbagai pembangunan seperti pembanguna

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Kudrin, A. L., I. A. Sokolov, and O. V. Suchkova. "Assessing the impact of fiscal rules on the cyclicality of government expenditures." Voprosy Ekonomiki, no. 5 (May 5, 2023): 5–22. http://dx.doi.org/10.32609/0042-8736-2023-5-5-22.

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The paper analyzes the impact of fiscal rules on the cyclicality of non- interest public spending. It is concluded that for both developed and developing countries for 1995—2019 non-interest public spending is procyclical, and having at least one fiscal rule at the national level reduces the procyclicality of spending. The reaction to the introduction of a fiscal rule depends on the existence of institutional conditions for its successful application. The presence and rigidity of the rules are offset by the possible non-compliance with them. Fiscal rules are not a sufficient condition for a co

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Skirbekk, Vegard F., Ursula M. Staudinger, and Joel E. Cohen. "How to Measure Population Aging? The Answer Is Less than Obvious: A Review." Gerontology 65, no. 2 (2018): 136–44. http://dx.doi.org/10.1159/000494025.

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Usually, population aging is measured to inform fiscal and social planning because it is considered to indicate the burden that an elderly population presents to the economic, social security, and health systems of a society. Measures of population aging are expected to indicate shifts in the distribution of individuals’ attributes (e.g., chronological age, health) within a population that are relevant to assessing the burden. We claim that chronological age – even though it is the attribute most broadly used – may frequently not be the best measure to satisfy this purpose. A distribution of c

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Qi, Yawei, Wenxiang Peng, and Neal N. Xiong. "The Effects of Fiscal and Tax Incentives on Regional Innovation Capability: Text Extraction Based on Python." Mathematics 8, no. 7 (2020): 1193. http://dx.doi.org/10.3390/math8071193.

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The regulation of fiscal and tax policies is an imperative prerequisite for improving the regional innovation capability. In view of this, an attempt was made to select 31 provinces and cities in China as the research object from 2009 to 2018, to extract the fiscal and tax policy text encouraging innovation of the Chinese provinces and cities based on Python, and analyze their impact on regional innovation capability from both a text data and numerical data perspective. It is noteworthy that most of the provincial fiscal policies just follow the national fiscal policies. Each province does not

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de Moraes e Soares, Ricardo, and Pedro Pinheiro. "Fiscal attractiveness of Portuguese municipalities." Public and Municipal Finance 12, no. 2 (2023): 1–16. http://dx.doi.org/10.21511/pmf.12(2).2023.01.

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The modeling of the municipalities’ tax burden is one of the most relevant issues, especially in terms of municipal competitiveness. It challenges the definition and delimitation of local authorities’ taxing powers. This study aims to analyze the level of taxation of Portuguese municipalities and how local policies contribute to the definition of a ranking of fiscally more competitive municipalities. The paper applies quantitative methods based on the fiscal information made available by municipalities. It has been determined that it is possible to classify municipalities as more or less compe

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Bukina, I. S. "RUSSIAN FISCAL POLICY AND SUSTAINABLE GROWTH OPPORTUNITIES." Federalism, no. 3 (September 16, 2019): 5–16. http://dx.doi.org/10.21686/2073-1051-2019-3-5-16.

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One of the necessary conditions for sustainable development is the public finance stability. The policy of financial consolidation, which has been actively pursued since the 1980s, is designed to balance the budget and the debt burden so as not to expose future generations to the risk of lowering living standards. However, such a policy often becomes an obstacle to economic growth. In accordance with the concept of progressive financial consolidation, a fiscal capacity should be created, which is used to reduce the tax burden and increase budget expenditures that stimulate economic growth. Ana

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Warnes, Anthony M. "Being Old, Old People and the Burdens of Burden." Ageing and Society 13, no. 3 (1993): 297–338. http://dx.doi.org/10.1017/s0144686x00001069.

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ABSTRACTBurdenis today often applied to elderly people in two senses, for the fiscal load of income support and health and social care costs, and for notions and scales of care-giving effort and stress. It does not however convey straightforward meanings for its understanding is affected by two millenia of metaphorical and rhetorical usage. The use of burden tends to simplify relationships, whether between age-groups of a population or between a carer and an elderly person, and it communicates senses of a nuisance and an excessive charge. Portentous implications are invoked from biblical sense

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Vishnu, S., and A. Sangamithra. "Cancer Costs and Economic Burden." Shanlax International Journal of Arts, Science and Humanities 9, no. 1 (2021): 125–30. http://dx.doi.org/10.34293/sijash.v9i1.3840.

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Cancer and its treatment result in the harm of economic resources and opportunities for patients, families, employers, and society. These losses include fiscal loss, morbidity, reduced excellence of life, and premature death. When estimating the economic burden of disease, the monetary valuation of resources wont to treat, so the loss of opportunities because of illness is measured as costs and finds out the components.

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Schoeman, N. J., Z. Clausen Robinson, and T. J. De Wet. "Foreign direct investment flows and fiscal discipline in South Africa." South African Journal of Economic and Management Sciences 3, no. 2 (2000): 235–44. http://dx.doi.org/10.4102/sajems.v3i2.2609.

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This paper investigates the impact of fiscal policy on foreign direct investment (PDI) in South Africa during the past 30 years. Casual empirical analysis reveals a definite linkage between FDI flows and variables such as the deficit/GDP ratio, representing fiscal discipline, and the tax burden on foreign investors. This relationship is substantiated by econometric analysis. Given the economy's large degree of dependence on foreign capital, the government may contribute to an investor-friendly environment by adjusting fiscal policy. Some inroads have been made in this regard with the governmen

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Gao, Ge, Xiuting Li, Xiaoting Liu, and Jichang Dong. "Does Air Pollution Impact Fiscal Sustainability? Evidence from Chinese Cities." Energies 14, no. 21 (2021): 7247. http://dx.doi.org/10.3390/en14217247.

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Fiscal sustainability is an issue of great concern for governments globally and air pollution control has become an important factor affecting fiscal sustainability. This study aims to examine the impact of air pollution on fiscal sustainability in the short and long run. We conducted an empirical analysis based on air pollution and local government debt data on China’s prefecture-level cities in 2014–2019, using regression discontinuity design (RDD) and a panel data model. The results show that air pollution reduces the debt burden of governments in the short run. However, in the long run, ad

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Zhang, Ze, Lijian Qin, and Hong Chen. "Research on the Impact of Health Fiscal Expenditure on Relative Poverty in Rural China." Academic Journal of Management and Social Sciences 3, no. 3 (2023): 11–19. http://dx.doi.org/10.54097/ajmss.v3i3.10713.

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Health fiscal expenditure plays an important role in adjusting the price of medical services and reducing the medical burden of residents. If we only expand the overall scale of health fiscal expenditure and ignore the structural problems of health fiscal expenditure, it will increase the medical burden of rural residents and make them face the risk of falling into relative poverty. Based on the China General Social Survey data in 2015, 2018 and 2021, this paper uses the Probit model and the IVProbit model to test the impact of health fiscal expenditure on relative poverty in rural China. The

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KARLOS, Sharon Ester Hermien, Anneke WANGKAR, and Sonny PANGERAPAN. "Tax Planning Analysis on Corporate Income Tax Article 25 At PT Unoson Manado." Journal of Governance, Taxation and Auditing 2, no. 2 (2023): 89–100. http://dx.doi.org/10.38142/jogta.v2i2.848.

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Tax planning is to minimize the tax burden and implement tax compliance, such as calculating, paying, and reporting the tax payable correctly and punctually. PT Unoson Manado received the SP2DK for the fiscal year 2020 with several findings, including the underpayment of Corporate Income Tax. It is caused by the error of calculating the tax burden. This research will determine whether the tax planning could prevent the calculation error in the subsequent fiscal years. The research design used in this research is qualitative with a descriptive approach. The result of this research shows that th

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BOUKHAROUBA, Keltoum. "CONTROL FISCAL (COMPARATIVE STUDY)‎." International Journal of Humanities and Educational Research 4, no. 3 (2022): 153–61. http://dx.doi.org/10.47832/2757-5403.14.10.

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The fiscal administration possesses a number of powers, which is known as the fiscal authority, which gives it the ability to monitor the validity of written declarations, and taxes paid by taxpayers. In order to carry out control operations, the Algerian legislator developed a set of legal and regulatory texts, to control and suppress tax evasion and fraud, and to ensure a fair distribution of the tax burden among individuals according to their contributing ability. fiscal administration.‎ Key words: The Fiscal Administration, The Fiscal Authority, Taxpayers, Tax Evasion and Fraud.

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Loboda, N. O., O. М. Chabaniuk, and T. I. Spodaryk. "Fiscal Burden in the National Economy: A Dynamic Aspect." Business Inform 2, no. 517 (2021): 292–99. http://dx.doi.org/10.32983/2222-4459-2021-2-292-299.

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The article is concerned with features of the taxation system in Ukraine. The authors disclose the meaning and structure of the tax system, which, in turn, are determined by tax policy, the latter belonging to the exclusive right of the State that conducts it independently, in accordance with the tasks of socio-economic development. The research is aimed at highlighting the essence of the tax system, analyzing the theoretical-methodological aspects of its development, studying the current state and identify the main problems and prospects of the taxation system in Ukraine, as well as developin

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Kikuchi, Toshiko. "Welfare, Tax Burden and Fiscal Balance in Artificial Societies." IEEJ Transactions on Electronics, Information and Systems 130, no. 8 (2010): 1448–54. http://dx.doi.org/10.1541/ieejeiss.130.1448.

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Razin, Assaf, and Jackline Wahba. "Welfare Magnet Hypothesis, Fiscal Burden, and Immigration Skill Selectivity." Scandinavian Journal of Economics 117, no. 2 (2014): 369–402. http://dx.doi.org/10.1111/sjoe.12092.

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Vega, C., R. Martins, Z. Orlovic, et al. "HPR109 Unveiling the Fiscal Burden of Migraine in Argentina." Value in Health 27, no. 12 (2024): S296—S297. https://doi.org/10.1016/j.jval.2024.10.1535.

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Fernández-Aracil, Patricia, and Armando Ortuño-Padilla. "Urban Development Model and Municipal Fiscal Burden in Spain." Journal of Urban Planning and Development 144, no. 2 (2018): 04018008. http://dx.doi.org/10.1061/(asce)up.1943-5444.0000439.

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Kapsalis, Constantine. "Fiscal Impact of Recent Immigrants to Canada." Canadian Public Policy 47, no. 2 (2021): 170–79. http://dx.doi.org/10.3138/cpp.2020-112.

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In a recent report from the Fraser Institute, Grady and Grubel (2015) concluded that, because of the low taxes they pay and the government services they receive, the fiscal burden of recent immigrants to Canada was significant ($5,329 per immigrant in 2010). The present study, however, shows that the fiscal burden is significant only in the case of refugees and sponsored immigrants. By contrast, economic immigrants actually pay more in taxes than they receive in benefits. This is an important finding because economic immigrants are selected primarily on economic grounds, whereas refugees and s

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Danielis, Romeo. "Fiscal Policies on New Passenger Cars in Europe: Implications for the Competitiveness of Electric Cars." Sustainability 15, no. 23 (2023): 16407. http://dx.doi.org/10.3390/su152316407.

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The objective of this article is to review the fiscal policies applied to new passenger cars in 30 European countries. The fiscal policies considered include the value added tax, the vehicle registration tax, the purchase subsidy, the ownership tax, and the tax on fuels/electricity. The article illustrates their properties and their implementation in each country. In order to appreciate how the different national approaches translate into financial incentives/disincentives in relation to electric cars, each country’s fiscal policies were applied to the Tesla Model 3 and the Toyota Corolla. The

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Irigoin, Alejandra. "REPRESENTATION WITHOUT TAXATION, TAXATION WITHOUT CONSENT: THE LEGACY OF SPANISH COLONIALISM IN AMERICA." Revista de Historia Económica / Journal of Iberian and Latin American Economic History 34, no. 2 (2016): 169–208. http://dx.doi.org/10.1017/s0212610916000069.

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ABSTRACTThe essay examines Spain’s colonial legacy in the long-run development of Spanish America. It surveys the fiscal and constitutional outcomes of independence and assesses the relative burden imposed by colonialism. Constitutional asymmetries between revenue collecting and spending agents constrainedde factogovernments’ power to tax. Inherent disparities embedded in the colonial fiscal system worsened with vaguely defined representation for subjects and territories andvexedtheir aggregation into a modern representative polity. Governments with limited fiscal capacity failed to deliver pu

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Albulescu, Claudiu Tiberiu, and Nicolae Bogdan Ianc. "Fiscal Policy, FDI and Macroeconomic Stabilization." Review of Economic and Business Studies 9, no. 2 (2016): 131–46. http://dx.doi.org/10.1515/rebs-2016-0038.

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AbstractThe purpose of this paper is to investigate the impact of counter-cyclical fiscal policies and FDI inflows on macroeconomic stabilization in the selected Euro area countries. Performing a panel data analysis for 9 economies over the timespan 1980-2014 and, using a Pooled Mean Group estimator, it was shown that a counter-cyclical fiscal policy, associated with a lower tax burden during turbulent economic times, contributes to the reduction of output volatility. At the same time, increased FDI inflows positively influence the macroeconomic stabilization. In addition, a reduced volatility

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