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Journal articles on the topic 'Fiscal mechanism'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Andjelkovic, Mileva. "Fiscal councils as a mechanism for establishing fiscal discipline." Zbornik radova Pravnog fakulteta, Nis, no. 66 (2014): 161–80. http://dx.doi.org/10.5937/zrpfni1466161a.

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Li, Yong, and Fan Zhang. "Formation Mechanism and Incentive Effect of Vertical Financial Imbalance." Journal of Management World 2021, no. 3 (2021): 43–59. http://dx.doi.org/10.53935/jomw.v2021i3.160.

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This paper integrates vertical fiscal imbalance, transfer payments and fiscal sustainability into the framework of Chinese-style fiscal decentralization, and systematically interprets the relationship among them. Then we use the concept of effective fiscal space to quantify fiscal sustainability, and empirically study whether and to what extent the local public finance in China is sustainable, as well as the impact of fiscal vertical imbalance and transfer payment system on local fiscal sustainability. The results show that the current fiscal behaviors of China's local governments are unsustai

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Fedoryshyna, Lidiia. "THE MECHANISM OF FISCAL POLICY." Three Seas Economic Journal 1, no. 1 (2020): 28–32. http://dx.doi.org/10.30525/2661-5150/2020-1-5.

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The purpose of this article is to study fiscal policy, which is one of the methods of regulating the country's macroeconomic policy. Theoretical approaches of scientists to the definition of the term "fiscal policy" are investigated. The contents and principles of the functioning of the mechanism of fiscal policy are disclosed. Method. Theoretical approaches to the definition of mechanisms and discrete components of the fiscal policy of the state and its criteria characteristics have been developed. The research has been based on the use of a systematic approach to the consideration of fiscal

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Lytsur, Igor, and Anatoliy Karpuk. "MECHANISM OF FISCHAL REGULATION OF FORESTRY." Environmental Economics and Sustainable Development, no. 1-2(20-21) (2018): 67–72. http://dx.doi.org/10.37100/2616-7689/2018/1-2(21-22)/13.

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The modern state and ways of features of fiscal regulation mechanism of forestry is investigated. Scientific-theoretical principles of its effect to provision of balanced development of forestry in the system of nature management fiscal policy are justified. Conceptual framework of fiscal regulation mechanism, taking into consideration international experience functioning is examined.

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Brătian, Vasile, Amelia Bucur, Camelia Oprean, and Cristina Tănăsescu. "Discretionary vs nondiscretionary in fiscal mechanism – non-automatic fiscal stabilisers vs automatic fiscal stabilisers." Economic Research-Ekonomska Istraživanja 29, no. 1 (2015): 1–17. http://dx.doi.org/10.1080/1331677x.2015.1106330.

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Melnyk, Viktor, and Vadym Hrebenozhko. "Fiscal Mechanism for Countering Negative Environmental Externalities." Journal of Vasyl Stefanyk Precarpathian National University 11, no. 4 (2024): 111–21. https://doi.org/10.15330/jpnu.11.4.111-121.

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The article analyzes approaches to defining the fiscal mechanism. The authors presented its essence from the perspective of the concept of sustainable development, and also revealed its role in counteracting negative environmental externalities and adapting to climate change. It is determined that the state's use of the fiscal mechanism to ensure the conditions for sustainable development of society is carried out using its components, each of which is aimed at achieving a certain goal and objectives of forming an eco-socio-economic system through fiscal relations. In the structure of the fisc

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Morales Ramos, Roxana, and Fernado Rodríguez Garro. "ANÁLISIS CRÍTICO DE LA APLICACIÓN DE LA REGLA FISCAL EN COSTA RICA Y PROPUESTA DE REFORMA." Economía y Sociedad 28, no. 63 (2023): 1–21. http://dx.doi.org/10.15359/eys.28-63.4.

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Fiscal rules are mechanisms designed to achieve a sustainable public debt path, trying to maintain spending growth or a fiscal result consistent with that objective. Although there were several attempts to apply a similar mechanism in Costa Rica, it was not until the approval of the 2018 tax reform that it was formally introduced. Designed to function under normal conditions, the Covid-19 pandemic revealed many problems in the application of the mechanism for Costa Rica, which have been exacerbated by a restrictive fiscal policy. Many problems that could generate operational difficulties in pu

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VATAGOVYCH, Mykhaylo. "FISCAL MECHANISM FOR PRODUCER SUPPORT: ESSENCE AND STRUCTURE." WORLD OF FINANCE, no. 1(58) (2019): 63–75. http://dx.doi.org/10.35774/sf2019.01.063.

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Introduction. In economic practice, fiscal instruments of producer support and production are widely used, and their modernization is continuous. The use of each of these tools is not a separate process, occurs in a particular environment, with the implementation of a set of interrelated and consistent actions. Consequently, there is a fiscal mechanism for the support of producers, which in the financial theory has found only a partial reflection. Purpose. The purpose of the article is to formulate its own approach to the definition of the nature and structuring of the fiscal mechanism of prod

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9

DZIUBLIUK, Oleksandr. "THEORETICAL ASPECTS OF MONETARY AND FISCAL POLICY COORDINATION AS A NECESSARY CONDITION FOR ENSURING MACROFINANCIAL STABILITY." WORLD OF FINANCE, no. 2(79) (2024): 08–27. http://dx.doi.org/10.35774/sf2024.02.008.

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Introduction. Monetary and fiscal policy are the main levers of the state's influence on the economy when prompt response to a crisis caused by internal or external shocks is required. This determines the importance of theoretical substantiation of the main aspects of coordination of monetary and fiscal regulation, when the coordinated work of key state institutions is important. The purpose of the article is to clarificate the main theoretical aspects and practical mechanisms of implementing the monetary and fiscal policy of the state through the prism of interaction and coordination of the i

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10

Gmeiner, Robert, and Sven Larson. "The Fiscal Transmission Mechanism of Inflation." American Business Review 26, no. 1 (2023): 180–202. http://dx.doi.org/10.37625/abr.26.1.180-202.

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The link between money creation and inflation has been theoretically demonstrated, but different inflation responses to Federal Reserve activity after the Great Recession and COVID recession showed the incomplete nature of the theory. We model a “fiscal transmission mechanism” whereby Federal Reserve purchases of Treasury securities lead to inflation as new dollars flow through fiscal deficits into the economy. In our model, other Federal Reserve activity generally lacks inflationary effects. Using a nonstructural vector autoregression approach, we test for the presence of this mechanism and o

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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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ARAPOVA, Dar’ya A. "Developing a unified mechanism for fiscal payments administration." Finance and Credit 31, no. 2 (2025): 193–206. https://doi.org/10.24891/fc.31.2.193.

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Subject. The article discusses interdepartmental interaction between customs and tax administrations in the context of global trend of digitalization and foreign practice of combining customs and tax administrations, and a single mechanism for fiscal payments administration in the Russian Federation as a particularly relevant issue to research. Objectives. The purpose is to develop a unified mechanism for administration of fiscal payments based on the introduction of innovative technologies in the process of controlling the correctness of calculation and completeness of fiscal payments. Method

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Khalid, Asma, and Anh Nguyen. "South Africa's Fiscal Framework." Selected Issues Papers 2025, no. 024 (2025): 1. https://doi.org/10.5089/9798229006088.018.

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South Africa’s public debt has tripled since the global financial crisis and is not expected to stabilize over the medium term under staff’s baseline. Cross-country evidence suggests that fiscal rules anchored in debt ceilings can be helpful in supporting fiscal adjustments aimed at reducing public debt and bolstering policy credibility. Design features such as institutional coverage, statutory base, correction mechanisms, and flexibility provisions can make the rules more credible and durable, and formal enforcement mechanism and independent institutions can strengthen their compliance. Stren

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Rudenko, Viktoriya. "Methods of the Fiscal Mechanism for Regulating the Investment Development of the Ukrainian Economy." Accounting and Finance, no. 3(89) (2020): 71–76. http://dx.doi.org/10.33146/2307-9878-2020-3(89)-71-76.

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In market conditions, one of the main regulators of economic development is the financial mechanism, a key element of which is the fiscal mechanism for regulating the national economy investment development. Currently, the methods of the fiscal mechanism are not used effectively enough in Ukrainian practice, as evidenced by the low investment attractiveness of the economy and weak investment activity of economic entities. Therefore, the definition of the essence and components of methods of the fiscal mechanism is currently among the important financial and economic issues, the scientific subs

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Khalid, Mahmood, Wasim Shahid Malik, and Abdul Sattar. "The Fiscal Reaction Function and the Transmission Mechanism for Pakistan." Pakistan Development Review 46, no. 4II (2007): 435–47. http://dx.doi.org/10.30541/v46i4iipp.435-447.

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Modern macroeconomics literature emphasises both the short run and long run objectives of fiscal policy [Romer (2006)]. In the short run it can be used to counter output cyclicality and/or stabilise volatility in macro variables, which is descriptively same as of effects of the short run monetary policy. Further for the long-run, fiscal policy can also affect both the demand and supply side of the economy. But in most traditional analyses it is assumed that fiscal policy would adjust to ensure the intertemporal budget constraint to be satisfied, while monetary policy is free to adjust its inst

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Mardjono, Enny Susilowati, Yi-Fang Yang, and Nela Nehayati. "The role of corporate strategy in transfer pricing: The moderating effect of bonus mechanisms on performance management." Journal of Accounting and Investment 26, no. 1 (2025): 245–69. https://doi.org/10.18196/jai.v26i1.25750.

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Research aims: This study seeks to prove empirical evidence regarding the moderating effect of bonus mechanisms on fiscal optimization and tunnelling incentives on the Transfer Pricing relationship.Design/Methodology/Approach: The study uses a quantitative approach with a hypothesis-testing design. The data used is natural resource sector companies listed on the Indonesian Stock Exchange (IDX) in the 2021 – 2023 period. The final sample consists of 152 observations that meet the selection criteria.Research findings: The results showed that the Tunneling Incentive has an influence on Transfer P

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17

Yang, Wenqian, and Changyi Lei. "Local Government Debt Risk: Current Situation and Formation Mechanism." Journal of Social Science and Humanities 6, no. 7 (2024): 79–83. http://dx.doi.org/10.53469/jssh.2024.06(07).18.

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This paper explores the current state and formation mechanisms of local government debt risk in China. With the slowdown in economic growth and the reduction in land finance revenue, the scale of local government debt has expanded, and debt risks have emerged. This paper analyzes the impact of fiscal systems, regional competition, and promotion incentives on debt risk, finding that mismatched fiscal powers and responsibilities, increased fiscal decentralization, tax competition, and promotion pressures have driven debt expansion. To address these issues, the paper proposes three policy recomme

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18

Rudenko, Viktoriia, Ruslan Voloshchuk, Roman Shchur, and Volodymyr Matskiv. "Institutional Principles of Building the Fiscal Mechanism for Regulating the Investment Development of the National Economy." European Journal of Sustainable Development 10, no. 3 (2021): 79. http://dx.doi.org/10.14207/ejsd.2021.v10n3p79.

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The state, influencing the processes of organization of fiscal relations by forming institutions, directs the established fiscal relations, manages the channels and directions of fiscal flows, clarifies the proportions of financial resources distribution and thus regulates the investment development of the economy. Therefore, the aim of the study is to determine the institutional principles for building a fiscal mechanism, from which depends not only its effective functioning, but also the impact on investment processes in the national economy. In order to substantiate the institutional princi

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Tatarova, Tetiana. "ADMINISTRATIVE LEGAL MECHANISM IMPLEMENTATION OF FISCAL CONTROL." Knowledge, Education, Law, Management 2, no. 5 (2021): 256–61. http://dx.doi.org/10.51647/kelm.2021.5.2.40.

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20

Gurvich, E., I. Belyakov, and I. Prilepskiy. "Oil supercycle and fiscal policy." Voprosy Ekonomiki, no. 9 (September 20, 2015): 5–30. http://dx.doi.org/10.32609/0042-8736-2015-9-5-30.

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Long-term trends in oil price are discussed in the article. We find out that both short- and long-term projections mainly extrapolate into the future current developments in hydrocarbon prices. Meanwhile both historical data and analysis of fundamental economic mechanisms reveal supercycles - price waves with large amplitude and length amounting to several decades. Implications for fiscal policy from oil price swings are considered. We demonstrate in particular that these swings ensure high returns on the oil fund operations due to substantial gap between exchange rates at the periods of fund

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21

Olkhovik, V. V., R. S. Afanasev, E. Juchnevicius, and T. N. Malofeeva. "Fiscal Mechanism for Stimulating Domestic Production in Some BRICS and European Countries." Financial Journal 15, no. 6 (2023): 123–35. http://dx.doi.org/10.31107/2075-1990-2023-6-123-135.

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The issue of stimulating domestic production is multifaceted and has a long history of study. At present, it is particularly relevant due to the introduction of restrictive measures, including the termination of supplies of a number of foreign goods to the Russian Federation. As one of the possible measures to increase the production of goods by Russian companies and entrepreneurs, the authors consider a new incentive mechanism of redistribution of value added tax (VAT) received by the federal budget, which implies the direction of the amounts of social grants taking into account the economic

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22

Zhou, Zejiong, and Wenhui Lu. "The Impact of Fiscal Expenditure and Technological Innovation on High Quality Economic Development." International Journal of Social Sciences and Public Administration 6, no. 2 (2025): 218–26. https://doi.org/10.62051/ijsspa.v6n2.25.

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In order to explore the mechanism and transmission path between fiscal expenditure, scientific and technological innovation and high-quality economic development, based on the connotation of fiscal expenditure, scientific and technological innovation and high-quality economic development and related theoretical basis, this paper discusses the theoretical mechanism of fiscal expenditure and scientific and technological innovation affecting high-quality economic development and the panel data of 31 provinces in China from 2013 to 2022, and uses spatial econometric model to analyze the impact of

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23

Rudenko, Viktoriia, Halyna Pohrishchuk, Olena Moskvichova, and Mykhailo Bilyi. "Transformation of the Fiscal Mechanism of EU Member States and Ukraine During the Covid-19 Pandemic: from Consumption Supporting of to Investment Stimulation." WSEAS TRANSACTIONS ON ENVIRONMENT AND DEVELOPMENT 18 (June 2, 2022): 671–85. http://dx.doi.org/10.37394/232015.2022.18.64.

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Faced with COVID-19, most countries have used the fiscal mechanism to mitigate the effects of the coronavirus crisis, which primarily involved supporting economic subjects and ensuring the required level of consumption. However, on the way to overcome the pandemic, it is necessary to use a fiscal mechanism to stimulate investment, which is an important prerequisite for economic recovery. Therefore, the purpose of the article is to determine the role of the fiscal mechanism in the context of the COVID-19 pandemic and justify its reorientation from supporting consumption to stimulating investmen

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Khutorova, N. A., and D. B. Iskiyaev. "Issues arising from the low efficiency of the mechanism for the State to provide the budgetary finance to heavily subsidized regions of the Russian Federation." Financial Analytics: Science and Experience 13, no. 2 (2020): 183–99. http://dx.doi.org/10.24891/fa.13.2.183.

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Subject. Despite the macroeconomic stability, the rate of economic growth is still low. Seventy two constituent entities of the Russian Federation need governmental subsidies, with six of them being highly subsidized. Moreover, the government allocates substantial funds to subnational transfers. Objectives. The study aims to determine what causes the low efficiency of the governmental subsidizing mechanism for highly subsidized regions. We also try to find how the situation can be improved. Methods. We applied methods of logic and statistical analysis. Results. We found that highly subsidized

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Feng, Zekai. "Research on the Coordination Mechanism of Fiscal and Monetary Regulation." International Journal of Global Economics and Management 4, no. 2 (2024): 16–22. http://dx.doi.org/10.62051/ijgem.v4n2.03.

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This article deeply explores the coordination and cooperation mechanism between fiscal policy and monetary policy in modern economic management. From a painstaking analysis of local and foreign practices and theoretical frameworks of policy, one can see that in a complex economic environment, the effect of a single policy tool is often hard to achieve. Then, the effective coordination between fiscal and monetary policies becomes particularly important. Therefore, this paper first sorted out the basic theories of fiscal policy and monetary policy before going into the analysis of how the two po

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Zhang, Shengfang, and Xiaodong Zhang. "Fiscal agricultural expenditures’ impact on sustainable agricultural economic development: Dynamic marginal effects and impact mechanism." PLOS ONE 19, no. 2 (2024): e0299070. http://dx.doi.org/10.1371/journal.pone.0299070.

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Sustainable agricultural economic development is the core task for achieving the objective of rural revitalization strategy in China, which cannot be separated from the support and guidance of fiscal policy, and agricultural industry integration is a key path for the fiscal promotion of sustainable agricultural economic development. This paper systematically examines the interaction mechanism between fiscal agricultural expenditures and sustainable agricultural economic development by using 31 provincial panel data in China from 2008 to 2020 and adopting a two-way fixed effect model, a panel q

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Grigolia, Maia. "OUTPUT VOLATILITY IMPACTS ON FISCAL POLICY SUSTAINABILITY, CASE OF GEORGIA." Globalization and Business 4, no. 8 (2019): 110–15. http://dx.doi.org/10.35945/gb.2019.08.013.

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EU Home(current) About Us Services Blog ვაჟა კილაძე Create Posts Title Body The article discusses how fiscal stability affects macroeconomic sustainability and whether stability means strong economic growth in Georgia.The results of the analysis conducted in the article is supported by those numerous studies which indicate that fiscal stabilization reduces output volatility. Based on the existing analysis, we can say that fiscal policy can make a significant contribution to stabilizing output. Fiscal Stability Indicator (FISCO) for Georgia has been calculated and cross-country analysis has bee

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Arnold, Ivo. "An Interest Stabilisation Mechanism to Unburden the ECB." Intereconomics 56, no. 5 (2021): 274–77. http://dx.doi.org/10.1007/s10272-021-0998-1.

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AbstractFollowing the twin crises of sovereign debt and COVID-19, the ECB risks being stuck in a situation of fiscal dominance, in which monetary policy is subordinated to the needs of finance ministers. A strong post-COVID-19 recovery may increase inflationary pressures, requiring a shift towards a less accommodative monetary policy stance. A tightening of monetary policy may, however, lead to a widening of interest rate spreads and new bond market tensions in the euro area. This article argues that the credibility of the ECB is undermined if it is perceived as aiming to close interest spread

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Arnold, Ivo. "An Interest Stabilisation Mechanism to Unburden the ECB." Intereconomics 56, no. 5 (2021): 274–77. http://dx.doi.org/10.1007/s10272-021-0998-1.

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AbstractFollowing the twin crises of sovereign debt and COVID-19, the ECB risks being stuck in a situation of fiscal dominance, in which monetary policy is subordinated to the needs of finance ministers. A strong post-COVID-19 recovery may increase inflationary pressures, requiring a shift towards a less accommodative monetary policy stance. A tightening of monetary policy may, however, lead to a widening of interest rate spreads and new bond market tensions in the euro area. This article argues that the credibility of the ECB is undermined if it is perceived as aiming to close interest spread

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Xue, Chunming. "Research on the Transmission Mechanism of Financial Risks under the New Changes in the PPP Mechanism." Modern Economics & Management Forum 6, no. 3 (2025): 445. https://doi.org/10.32629/memf.v6i3.4032.

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This study examines financial risk transmission under China's new PPP mechanism (Document No. 115, 2023). Pre-reform, risks spread directly/indirectly to the financial system via government payment defaults, local debt accumulation, and credit contagion. The 2023 reforms centralize oversight, prioritize user-pay models, and narrow project scope to sever government-debt links, shifting risks to market entities. However, structural flaws like fiscal imbalances and regulatory fragmentation persist. Post-reform risks now manifest through market demand volatility, operational efficiency, and pre-im

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Wu, Jingchen, and Jiayao Cao. "Research on the Influence Mechanism and Optimization Path of Flexible Retirement System on Fiscal Revenue and Expenditure." Economics & Business Management 1, no. 3 (2025): 114. https://doi.org/10.63313/ebm.9063.

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Against the backdrop of intensified global population aging, the flexible retire-ment system, as an important policy tool to address changes in labor market structure and challenges of fiscal sustainability, has increasingly become the focus of academic research and policy-making regarding its impact on fiscal revenue and expenditure. Based on the realistic context of population aging and fiscal pressure in China, this study systematically explores the action mecha-nism and impact effects of the flexible retirement system on fiscal revenue and expenditure by comprehensively using methods such

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Bonvecchi, Alejandro, Ernesto Calvo, and Ernesto Stein. "Legislating Fiscal Imbalance: Using Tax Policy to Protect Fiscal Decentralization in the Argentine Congress." Publius: The Journal of Federalism 50, no. 4 (2020): 620–44. http://dx.doi.org/10.1093/publius/pjaa001.

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Abstract Why do common-pool problems persist over time in federations? The literature shows that macro institutional, economic, and political incentives facilitate bailouts through intergovernmental transfers and debt management. Little research, however, explores the legislative mechanisms that prevent common-pool problems from being effectively addressed. This article focuses on a most central mechanism: tax lawmaking. We argue that lawmakers, whose careers rest in the hands of provincial constituencies, administer the legislative process to promote bills that protect the federal transfers t

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Ochman, Piotr. "Split payment and criminal fiscal law." Nowa Kodyfikacja Prawa Karnego 53 (February 1, 2020): 233–43. http://dx.doi.org/10.19195/2084-5065.53.14.

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Split payment and criminal fiscal lawSummaryThe purpose of the article is to present solutions in Polish criminal fiscal law aimed at protecting the mandatory use of the split payment mechanism. The analysis is preceded by a brief overview of instruments aimed at counteracting tax fraud as well as the effects of tax fraud. The main element of the article are considerations regarding article 57c of the Criminal Fiscal Code penalising making payments without using the split payment mechanism.

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Bulba, Volodymyr G., Maryna V. Goncharenko, and Oleksandr V. Yevtuxov. "Fiscal mechanism in public administration of social risks." Cuestiones Políticas 39, no. 68 (2021): 531–48. http://dx.doi.org/10.46398/cuestpol.3968.34.

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Through a critical document-based methodology, the research analyses the essence of social risks as the object of public administration, proposes their classification, tests the need for interconnection of social and fiscal policies, bases the structure of the financial and budgetary mechanism for public management of social risks and, consequently, proposes to improve it by increasing investment in human capital to prevent social risks. It is concluded that the orientation of the social protection system to countervailing measures in relation to certain groups of the population seeks to solve

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Furceri, Davide. "Does the EMU Need a Fiscal Transfer Mechanism?" Vierteljahrshefte zur Wirtschaftsforschung 73, no. 3 (2004): 418–28. http://dx.doi.org/10.3790/vjh.73.3.418.

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Rudenko, Viktoriia, and Ruslan Voloshchuk. "The Essence and Specific Characteristics of the Fiscal Mechanism for Regulating the Investment Development of the National Economy." European Journal of Sustainable Development 9, no. 3 (2020): 78. http://dx.doi.org/10.14207/ejsd.2020.v9n3p78.

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The issues of the place and role of the state in the investment process has not lost relevance for many decades. Some scholars, appealing to the experience of developed countries, propose to minimize the role of the state in the investment sphere. This view is based on the fact that state participation cannot ensure a more efficient allocation of investment resources than a market mechanism of self-regulation. Other scholars believe that all the troubles in the economy are due to the fact that the state has minimized its influence on the investment sector, thereby causing a decrease in its act

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Luo, Peikai, Chenchu Zhang, and Bohui Cheng. "Toward Sustainable Development: The Impact of Green Fiscal Policy on Green Total Factor Productivity." Sustainability 17, no. 3 (2025): 1050. https://doi.org/10.3390/su17031050.

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Green fiscal policy draws worldwide attention from policymakers as a potential mechanism that contributes to sustainable development. However, although many studies have discussed the economic consequences of green fiscal policy, there is still a lack of studies that systematically quantify the productivity impacts of green fiscal policy. Therefore, to fill this gap, China’s Energy Conservation and Emission Reduction Fiscal Policy Pilot (ECER) and difference-in-differences (DID) identification method were chosen to explore the impact of green fiscal policy on green total factor productivity (G

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Synchak, Viktor, and Yuriy Yarmolenko. "Budgetary VAT Compensation as a Tax-Budgetary Tool for Fiscal Consolidation in Public Finances." Oblik i finansi, no. 4(106) (2024): 57–68. https://doi.org/10.33146/2307-9878-2024-4(106)-57-68.

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Thanks to its tools, the VAT budget reimbursement mechanism contributes to the implementation of fiscal consolidation in public finances; however, it still needs to be studied as an object of scientific research. The purpose of the article is to reveal the essence of fiscal consolidation in the VAT budget reimbursement mechanism and to substantiate its relationship, as a tax and budgetary instrument, with the fiscal consolidation of public finances, as well as to propose measures to balance the fiscal interests of value added taxpayers and the State Budget of Ukraine. The concept of public fin

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Martin, Philippe, and Thomas Philippon. "Inspecting the Mechanism: Leverage and the Great Recession in the Eurozone." American Economic Review 107, no. 7 (2017): 1904–37. http://dx.doi.org/10.1257/aer.20150630.

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We provide a comprehensive account of the dynamics of eurozone countries from 2000 to 2012. We analyze private leverage, fiscal policy, labor costs, and spreads, and we propose a model and an identification strategy to separate the impact of credit cycles, excessive government spending, and sudden stops. We then ask how periphery countries would have fared with different policies. We find that countries could have stabilized their employment if they had followed more conservative fiscal policies during the boom. Macroprudential policies and an early intervention by the central bank to prevent

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RUDENKO, Victoriia. "IMPLEMENTATION OF THE “GOLDEN RULE” IN THE FISCAL MECHANISM FOR REGULATING INVESTMENT PROCESSES IN UKRAINE." WORLD OF FINANCE, no. 4(73) (2023): 142–53. http://dx.doi.org/10.35774/sf2022.04.142.

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Introduction. After the global financial and economic crisis, which led to the deterioration of fiscal stability, the growth of the budget deficit and public debt in many countries, ensuring the quality and long-term sustainability of public finances is one of the priority areas of fiscal policy. In this context, the implementation of the “golden rule” becomes especially relevant. Such a rule makes it possible to release state investments from the corresponding target indicators of the budget deficit. Accordingly, fiscal policy is being modernized, which will provide more opportunities for bud

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Hu, Yujie, Yanlei Gao, and Xiudong Wang. "Chinese-Style Fiscal Decentralization, Government Innovation Investment, and Regional Innovation." Sustainability 16, no. 24 (2024): 11100. https://doi.org/10.3390/su162411100.

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Innovation is a key driver of high-quality economic development. Building strong relationships between central and local financial authorities, with a clear division of powers and responsibilities and well-coordinated fiscal resources, is both practical and significant. Such collaboration enhances the government’s ability to support scientific and technological innovation, leading to improved outcomes. In this study, multiple mechanisms of fiscal decentralization and government innovation investment in regional innovation were explored based on Chinese-style fiscal decentralization, the theory

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Kireeva, E. F. "Fiscal Integration: New Trends in Modern Realities." Economics, taxes & law 17, no. 6 (2024): 6–16. https://doi.org/10.26794/1999-849x-2024-17-6-6-16.

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The subject of the study is fiscal integration as a mechanism for ensuring the formation of a single economic space of integrating states through budgetary and tax instruments. The purpose of the work is to identify trends in accelerating the pace of fiscal integration in economic unions. The research methodology is based on modern theoretical approaches to the application of fiscal federalism in the integration environment, as well as on a comparative analysis of international law in the field of fiscal integration, budget and tax statistics of the EU and the EAEU. The article examines the ph

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Calitz, Estian, Krige Siebrits, and Ian Stuart. "Enhancing the accuracy of fiscal projections in South Africa." South African Journal of Economic and Management Sciences 19, no. 3 (2016): 330–43. http://dx.doi.org/10.4102/sajems.v19i3.1142.

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The accuracy of the National Treasury's projections of GDP and key fiscal aggregates is comparable to that of the projections of private sector economists, other reputable organisations and the fiscal authorities of other countries. The errors in the projections of the National Treasury have nonetheless been substantial in some years, and have increased from 2000/01 to 2010/11. This paper argues that the credibility of fiscal policy would have been severely tested if the largest annual errors in respect of the various aggregates had coincided. Against this backdrop, the paper makes the case fo

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Wei, Chengtai, Mingyang Shen, Zizhao Zheng, Wenzheng Meng, and Zejiong Zhou. "Exploration and Improvement Path of Local Government Debt Risk Warning Mechanism Based on KMV Model: Taking Bengbu, Anhui as an Example." International Journal of Global Economics and Management 1, no. 1 (2024): 123–35. http://dx.doi.org/10.62051/ijgem.v1n1.18.

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This article is based on the KMV model and explores methods for improving the local government debt risk warning mechanism under the backdrop of the pandemic, with a case study of Bengbu City in Anhui Province, China. In the context of an economic downturn and the impact of the COVID-19 pandemic, accurately understanding and effectively managing the fiscal risks of local governments is particularly important. The study focuses on analyzing the impact of changes in fiscal revenue and expenditure structures during the pandemic on local debt risks, using the KMV model for in-depth analysis. By co

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KIREEVA, Elena F. "THE REFORM STRATEGY OF NATIONAL FINANCE: DEVELOPMENT DIRECTIONS IN BELARUS." Tyumen State University Herald. Social, Economic, and Law Research 6, no. 2 (2020): 209–24. http://dx.doi.org/10.21684/2411-7897-2020-6-2-209-224.

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The article considers the problem of reforming national finances at the present stage of economic development, taking into account the features of the functioning of the national economy and fiscal threats. The purpose of this work is to determine the strategy for reforming the fiscal system and substantiate the main directions of its development. The relevance of the study is due to an integrated approach to the formation of fiscal policy, including both its main components: tax, budget, debt policies, and the need to improve the mechanism to ensure their effectiveness. To implement this mech

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Laura, Gabriella Deby, Rahmania Nur Chasanah, Nafisatul Faridah, and Fitri Kartiasih. "Assessing Fiscal Sustainability in Indonesia: Error Correction Mechanism Diagnostic." Jurnal Ekonomi Pembangunan 21, no. 1 (2023): 49–60. http://dx.doi.org/10.29259/jep.v21i1.19624.

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Indonesia's debt is increasing and is not controlled properly, which will result in a fiscal budget deficit. This study aims to determine the condition of fiscal sustainability in Indonesia by looking at the factors that affect the debt-to-GDP ratio in 2012 Quarter I to 2022 Quarter II. Fiscal sustainability can be seen from the debt-to-GDP ratio proxy variable and the independent variables used are the previous quarter's debt ratio, economic growth, inflation, and the exchange rate. This research is a qualitative type with a brief descriptive about the state of the debt ratio and the variable

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Zhou, Caihua, Hualin Xie, and Xinmin Zhang. "Does Fiscal Policy Promote Third-Party Environmental Pollution Control in China? An Evolutionary Game Theoretical Approach." Sustainability 11, no. 16 (2019): 4434. http://dx.doi.org/10.3390/su11164434.

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To promote third-party environmental pollution control in China, it is necessary to dissect the mechanism of fiscal policy in third-party environmental pollution control. This study first discusses the acting paths of fiscal policies on third-party environmental pollution control in theory. A tripartite evolutionary game model involving the local government, the polluting enterprise, and the third-party enterprise is established. The replicator dynamics, evolutionary stability strategies, and numerical simulation of the behavior of the three participants are analyzed to further study the actin

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Поветкина, Наталья, Natalya Povetkina, Давид Мейтарджян, and David Meytardzhyan. "INDEPENDENT FISCAL INSTITUTION IN THE MECHANISM OF ENSURING THE FINANCIAL STABILITY." Journal of Foreign Legislation and Comparative Law 4, no. 3 (2018): 1. http://dx.doi.org/10.12737/art.2018.3.15.

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Raza, Muhammad Asif. "Navigating Fiscal Federalism in Pakistan: Balancing Decentralization and Economic Stability Post-18th Amendment." Global Political Review IX, no. IV (2024): 80–91. https://doi.org/10.31703/gpr.2024(ix-iv).07.

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This paper critically examines Pakistan’s fiscal federalism and highlights the challenges posed by the 18th Constitutional Amendment 2010. The research is contextualized within the broader theoretical framework of fiscal federalism. Although intended to decentralize power and grant fiscal autonomy to provinces, the amendment has created structural fiscal issues, especially within the National Finance Commission. Locking of the provincial NFC share, lack of consensus building on the NFC Award since 2009, stagnant fiscal space and tax-to-GDP ratio, vertical fiscal imbalance, and absence of a joi

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Murphy, Mary P. "Maximising available resources: Equality and human rights proofing Irish fiscal policy." Administration 65, no. 3 (2017): 59–80. http://dx.doi.org/10.1515/admin-2017-0024.

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AbstractThe paper examines various rationales for applying equality and human rights proofing mechanisms to fiscal policy. The principle of using available resources to the maximum to progressively realise human rights, and not to erode the revenue capacity of developing nations to do likewise, is at the heart of emerging human rights norms. To date, Irish budgetary processes and major policy statements such as the Commission on Taxation or the draft outline National Plan on Business and Human Rights Strategy have not engaged with the principles of maximising available resources or extraterrit

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