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Journal articles on the topic 'Fiscal orientation'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Yi, Jiexin, Kai Wang, Yun Peng, Yuwen Chang, and Kun Tan. "New Orientation of Oil and Gas Contracts and Fiscal Terms in Indonesia." International Journal of Trade, Economics and Finance 10, no. 3 (2019): 62–66. http://dx.doi.org/10.18178/ijtef.2019.10.3.639.

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Santos de Oliveira Pontes, Amanda, and André Luís Cabral de Lourenço. "POLÍTICA FISCAL DISCRECIONAL EN BRASIL, 1995-2017: DESCOMPOSICIÓN Y EVOLUCIÓN." Investigación Económica 79, no. 313 (2020): 51. http://dx.doi.org/10.22201/fe.01851667p.2020.313.76065.

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<p>Este artículo tiene como objetivo evaluar la orientación general (expansionista o contraccionista) del componente discrecional de la política fiscal brasileña en el periodo 1995-2017, así como verificar su posición respecto al ciclo económico (procíclica o anticíclica). Con este fin, proponemos y aplicamos una nueva metodología para separar el impulso fiscal discrecional de la parte del resultado fiscal que se obtiene de la activación de los estabilizadores fiscales automáticos. Concluimos que la política fiscal: 1) generó una posición mayormente procíclica (desestabilizadora) de su c

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Swanepoel, JA, and NJ Schoeman. "Countercyclical fiscal policy in South Africa: Role and iImpact of automatic fiscal stabilisers." South African Journal of Economic and Management Sciences 6, no. 4 (2003): 802–22. http://dx.doi.org/10.4102/sajems.v6i4.1523.

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As actual budget balances reflect both cyclical developments and discretionary measures, they are not very useful when seeking to assess the orientation of underlying fiscal policy and possible structural imbalances in the budget balance. The influence of fluctuations in economic growth on the government’s budget balance can be examined by decomposing the actual budget into a cyclical and a structural or cyclically adjusted component. The former component shows the effect on the government budget of cyclical fluctuations in economic activity, the latter reflects what the budget balance would b

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Hamoudi, Hamid, Ana Belen Miquel Burgos, and Ourania Dimakou. "Political considerations and fiscal regulation in a spatial duopoly." Zbornik radova Ekonomskog fakulteta u Rijeci 42, no. 2 (2024): 279–308. https://doi.org/10.18045/zbefri.2024.2.6.

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We examine the impact of political orientation on fiscal regulation and product differentiation within a spatial duopoly. Using a modelling approach a la Hotelling, we explore how the regulator’s political stance -whether pro-consumer or pro-business- affects market outcomes through distinct optimal designs of fiscal intervention. We identify three regulatory profiles: (i) pro-consumer regulation with high tax rates leading to minimal product differentiation and lower prices; (ii) pro-business regulation with no taxation resulting in maximum product differentiation and higher prices, and (iii)

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Truger, Achim. "Reforming EU Fiscal Rules: More Leeway, Investment Orientation and Democratic Coordination." Intereconomics 55, no. 5 (2020): 277–81. http://dx.doi.org/10.1007/s10272-020-0915-z.

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6

Otinche, Sunday Inyokwe. "Discuss on fiscal discipline and corporate governance in the public sector in Nigeria." Corporate Ownership and Control 13, no. 3 (2016): 561–71. http://dx.doi.org/10.22495/cocv13i3c3p14.

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Generally, any discussion on corporate governance partly revolves around transparency and accountability and fiscal discipline. The emphasis on transparency and accountability provides the baseline for defining fiscal responsibility and the enforcement of fiscal discipline. Fiscal responsibility and fiscal discipline are political and legal constructs that promote democracy, economic growth, sustainable development and nation building in transitional economies. The near absence of these values especially during the military interregnum in Nigeria created development inertia in the process of g

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7

Haveman, Robert. "Should Generational Accounts Replace Public Budgets and Deficits?" Journal of Economic Perspectives 8, no. 1 (1994): 95–111. http://dx.doi.org/10.1257/jep.8.1.95.

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The author assesses the concept of ‘generational accounts’ and the specific accounts constructed by Alan Auerbach, Jagadeesh Gokhale, and Laurence Kotlikoff (1991). Although these accounts support the assertion of present-orientation in fiscal policy, they rest on numerous assumptions based on judgments that are open to question. These involve the treatment of the public budget constraint, the benefits from public exhaustive expenditures, economic and population projections, the discount rate, and fiscal incidence. Alternative and equally reasonable assumptions could yield radically different

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Obadic, Alka, Tomislav Globan, and Ozana Nadoveza. "Contradicting the twin deficits hypothesis: The role of tax revenues composition." Panoeconomicus 61, no. 6 (2014): 653–67. http://dx.doi.org/10.2298/pan1406653o.

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The general theory of twin deficits hypothesis does not consider specific characteristics of domestic tax systems, i.e. whether the revenue side of the budget is dominated by indirect or by direct taxes. The main hypothesis of the paper is that in countries with fiscal systems dominated by indirect taxes, the deterioration of the current account balance would imply higher fiscal revenues due to larger imports and consumption. The hypothesis is based on the characteristics of domestic tax systems of Bulgaria, Croatia, Poland and Romania in which indirect tax revenues account for the majority of

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Fajri, Moh Najikhul, Backtiar Putra Pratama, and Achmad Kharisudin. "Fiscal Decentralization and Green Development Efficiency: Evidence From the New Capital “Nusantara” Buffer Zone." Bestuurskunde: Journal of Governmental Studies 3, no. 2 (2023): 103–15. http://dx.doi.org/10.53013/bestuurskunde.3.2.103-115.

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This paper aims to analyze the effect of fiscal decentralization on green development efficiency. This paper uses efficiency analysis: Slack Based Model to measure an efficiency score and dynamic panel regression: Generalized Method of Moments to maintain a correlation between fiscal decentralization and efficiency score. This study uses the environmental quality index and regional budget expenditure as analytical fiscal variables. The results show that the original regional income positively affects the efficiency of green development. Meanwhile, provincial spending and population have negati

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PETYK, Liubov, Andrii PETROVYCH, and Ivanna PEDCHENKO. "Tax decentralization in Ukraine: problems and prospects." Economics. Finances. Law, no. 12/2 (December 29, 2020): 24–28. http://dx.doi.org/10.37634/efp.2020.12(2).5.

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The paper examines the essence of the concept of “tax (fiscal) decentralization” according to different views of domestic and foreign scholars. The theoretical concept of tax (fiscal) decentralization is analyzed and defined. The stages of the legislative basis for tax decentralization reform in Ukraine are studied, in particular, the norms of the Law “On Amendments to the Budget Code of Ukraine on Reform of Intergovernmental Relations” and “The Concept of Reforming Local Self-Government and Territorial Organization of Power” are considered and analyzed. It is determined what types and amounts

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Kong, Xiao, and Feng Feng. "China's economic success: evidence regarding the role of fiscal policy." Review of Keynesian Economics 7, no. 1 (2019): 108–30. http://dx.doi.org/10.4337/roke.2019.01.08.

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The Chinese economy has achieved great success in both stability and sustained growth since the market economy was established. This paper seeks to explain that success by evaluating China's fiscal policy. It starts by testing two hypotheses derived from Keynesian economics. First, it seeks to determine whether China's economic regulations act against the business cycle. Second, it aims to understand whether China stimulates economic growth through a deficit policy and strong government fixed-asset investment. Based on a Hodrick–Prescott filter technique combined with cross-correlation analysi

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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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Muravlyova, T. V. "FISCAL PARADIGM OF VALUE ADDED TAX DEVELOPMENT IN RUSSIA." Vestnik of the Russian University of Cooperation, no. 1(43) (April 26, 2021): 93–97. http://dx.doi.org/10.52623/2227-4383-1-43-18.

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This article is about one of the most important budget-forming taxes – value added tax. This tax has an obvious fiscal orientation. Its impact on economic processes is also very great. Over the past five years, VAT revenues to the budget have almost doubled. Although this is partly due to inflationary processes. Based on the analysis of the dynamics of this tax in recent years, the impact of the increase in the rate on inflation and the stability of this tax regardless of changes occurring at the macro level, specific proposals for its improvement have been developed. The author notes th

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IEFYMENKO, Tetiana, Sergіi GASANOV, and Serhii BARTOSH. "Fiscal security and decentralization in the conditions of global challenges and threats." Fìnansi Ukraïni 2020, no. 9 (2020): 29–48. http://dx.doi.org/10.33763/finukr2020.09.029.

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Trends in global financialization, as well as global shocks related to the COVID-19 pandemic, climate changes, intensification of the interstate economic and political competition for limited natural, energy, water, food and skilled human resources, including the global economic recession, political and financial instability negatively affect the state of the economy and public finances of Ukraine. Further strengthening country’s defense capabilities, as well as solving urgent problems in the areas of health, education and science, social and pension provision, and overcoming mass poverty are

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Nisa, Farichatun, and M. Husni Tamrin. "Digital Transformation and Multi-Level Collaboration in Regional Tax Data Collection: A Case Study of Local Governments in Indonesia." JKMP (Jurnal Kebijakan dan Manajemen Publik) 13, no. 1 (2025): 17–27. https://doi.org/10.21070/jkmp.v13i1.1824.

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This study aims to analyze the contribution of digital transformation integration and multi-level government collaboration to improving the effectiveness of regional fiscal governance, with a case study on the collection of data on Rural and Urban Land and Building Tax (PBB-P2) in Jombang Regency. The approach used emphasizes the use of the E-SPOP application and GIS-based mapping system as the main instrument of digitalization, as well as synergy between Bapenda, sub-district governments, villages, and hamlet apparatus in supporting the data collection process. The results of the study show t

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16

Reisen, By Helmut. "Export Orientation, Public Debt, and Fiscal Rigidities: The Different Performance in Brazil, Korea, and Mexico." Journal of Economic Integration 3, no. 1 (1988): 98–18. http://dx.doi.org/10.11130/jei.1988.3.1.98.

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17

Wu, Yue. "Analysis of Macro-economic Operation Situation and Fiscal and Tax Policy Orientation in the Post-epidemic Era." Advances in Economics, Management and Political Sciences 77, no. 1 (2024): 7–14. http://dx.doi.org/10.54254/2754-1169/77/20241586.

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The COVID-19 pandemic has had a profound and lasting impact on the global economy and society. With the epidemic gradually under control, the international community has entered the post-epidemic era, and countries have begun to adjust the fiscal and monetary policies implemented since the spread of the epidemic to deal with the "side effects" caused by economic policies on society. In the post-epidemic era, China has entered a new stage of high-quality development, and the economy is basically improving. While adhering to the general direction of supply-side structural reform, the government

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18

Solnet, David, Mahesh Subramony, Maria Golubovskaya, et al. "Employee wellness on the frontline: an interactional psychology perspective." Journal of Service Management 31, no. 5 (2020): 939–52. http://dx.doi.org/10.1108/josm-12-2019-0377.

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PurposeEmployee wellness is vital to creating high-quality employee–customer interactions, yet frontline service workers (FLSWs) do not typically engage in, or benefit from, wellness initiatives. This paper aims to conceptually model the interactive influences of organizational and employee factors in influencing FLSW involvement in wellness programs and provides suggestions on how service organizations can enhance wellness behaviors and outcomes.Design/methodology/approachThis paper builds upon classical and contemporary management theories to identify important gaps in knowledge about how em

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19

Budhathoki, Ishwor. "Strategic Orientation on National Security: Nepal's Path to Prosperity and Sustainability." Shivapuri Journal 25, no. 1 (2024): 22–31. http://dx.doi.org/10.3126/shivapuri.v25i1.63429.

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This article provides a distinct examination of Nepal's strategic orientation on national security, intricately dissecting the dynamic interplay between security imperatives, economic prosperity, and sustainability. It will discuss the economic foundations, scrutinize trade policies, investment strategies, and economic development plans, and unravel their role in fostering fiscal resilience and shaping the nation's capacity to navigate external challenges. The environmental factor emerges as a strategic imperative, recognizing the inseparable link between a secure environment and long-term nat

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Folloni, André, and Renata Brindaroli Zelinski. "ENVIRONMENTALLY ORIENTED TAX LAW AND THE BRAZILIAN TAX SPECIES." Veredas do Direito: Direito Ambiental e Desenvolvimento Sustentável 13, no. 25 (2016): 93–109. http://dx.doi.org/10.18623/rvd.v13i25.571.

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The theme of this paper is environmental taxation in Brazil and, more specifically, the function of tax in regard to environmental protection – taxation on fiscal and non-fiscal purposes –, as well as the possibilities and limits of the environmental use of tax species referred to in the Brazilian Constitution. The objectives are, on the one hand, to demonstrate that taxes can be created with an environmental orientation, and, on the other hand, to expose doctrinal divergences and convergences concerning the modalities of environmental taxation regarding its use in the different kinds of Brazi

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21

Milesi, Patrizia. "Moral foundations and voting intention in Italy." Europe’s Journal of Psychology 13, no. 4 (2017): 667–87. http://dx.doi.org/10.5964/ejop.v13i4.1391.

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Based on the view of morality proposed by the Moral Foundations Theory, this paper investigates whether voting intention is associated with moral foundation endorsement in not perfectly bipolar electoral contexts. Three studies carried out in Italy from 2010 to 2013, showed that controlling for ideological orientation, moral foundation endorsement is associated with voting intention. In Study 1 and 3, in fictitious and real national elections, intention to vote for right-wing political groups rather than for left-wing rivals was associated with Sanctity, confirming previous results obtained in

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22

Uzochukwu, Onyeizugbe Chinedu, Orogbu Lilian Obiageli, and Chinwuko Obiageli Blessing. "Strategic Orientation and Recessed Economy: Options for Consumer Goods Manufacturing Sub-Sector in Nigeria." Journal of Economics and Public Finance 3, no. 3 (2017): 323. http://dx.doi.org/10.22158/jepf.v3n3p323.

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<p><em>Prolonged economic recession occasioned by the collapse of the world oil market from the early 1980 and the attendant sharp fall in foreign exchange earnings have adversely affected economic growth and development in Nigeria. This study was necessitated to identify the extent of relationship that exists between strategic orientation and recessed economy: options for consumer goods manufacturing sub-sector in Nigeria. Ex-Post Facto research design was employed for the study and simple regression analysis was adopted in analyzing the data. The findings of the study revealed th

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García Alcívar, Annabel, and Grey Zita Gean Zambrano Intriago. "CAPACITACIÓN DE PADRES DE FAMILIA EN LA ORIENTACIÓN EDUCATIVA DE ESTUDIANTES DEL PRIMER AÑO DE BACHILLERATO DE LA UNIDAD EDUCATIVA FISCAL MARISCAL DE AYACUCHO." Revista Cognosis. ISSN 2588-0578 4, no. 1 (2019): 25. http://dx.doi.org/10.33936/cognosis.v4i1.1671.

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Los padres y las madres deben preocuparse por el desarrollo de sus hijos en todos los aspectos, deben garantizar una alimentación adecuada, vivienda, protección, y cuidado frente a peligros y enfermedades, para lograr en ellos un desarrollo físico pleno. También deben hacer de crear las condiciones psicológicas necesarias para potenciar una adecuada formación en valores, un buen concepto de sí mismo y una adecuada autoestima como parte de su desarrollo integral. Para lograr esto se les debe proporcionar un mundo relativamente estable y la delimitación de normas claras y estilos adecuados de cr

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Dessy-Karl, Tadadjeu Wemba, Kamajou François, and Noula Armand Gilbert. "Banque Centrale Et Politique Budgetaire : Une Évidence Empirique Pour La Zone CEMAC." European Scientific Journal, ESJ 14, no. 10 (2018): 190. http://dx.doi.org/10.19044/esj.2018.v14n10p190.

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The purpose of this article is to analyze how the degree of independence of the Bank of Central African States (BEAC) influences the level of budget deficit for the countries of the Economic and Monetary Community of Africa Centrale (CEMAC) over the period 1994-2016. To do this, we rely on the statutory and rotational indicators of central bank governors developed by the literature, as well as on the econometrics of panel data. The results of the estimates indicate a mixed relationship between degree of independence and level of budget deficit. This result can be interpreted as an absence of c

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Liu, Chang. "Infrastructure Public–Private Partnership (PPP) Investment and Government Fiscal Expenditure on Science and Technology from the Perspective of Sustainability." Sustainability 13, no. 11 (2021): 6193. http://dx.doi.org/10.3390/su13116193.

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In the environment of the continuous development of the Public–Private Partnership (PPP) model, China’s “dual circulation” development pattern orientation and “new normal” economic development reform provide the foundation for the development of the PPP model in the field of infrastructure. A good government investment structure and governance environment will help to improve the financial sustainability of infrastructure investment. This paper studies the mechanism of the relationship between fiscal expenditure on science and technology and the development of infrastructure PPP models based o

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Khatsaeva, Madina O. "The Legal Regulation of Functioning of Budget Systems of Eurasian Economic Union Member States: Similarities and Differences." Financial law 10 (October 8, 2020): 42–46. http://dx.doi.org/10.18572/1813-1220-2020-10-42-46.

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Creation of a common economic space within the EAEU and the orientation of this integration association towards the implementation by the Member States of a coordinated macroeconomic policy determine the special importance of fiscal regulation in the EAEU countries, since macroeconomic stability and achieving goals of social and economic development of the participating countries in many respects depend on the budget. A comparative study focused on the legal regulation of the functioning of budget systems in EAEU countries led to the conclusion that the Union states comply with the highest mod

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Stern, Danielle M. "Becoming Unburdened: Writing and Revealing the Debt of Heteronormativity." Cultural Studies ↔ Critical Methodologies 20, no. 2 (2019): 104–12. http://dx.doi.org/10.1177/1532708619878764.

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In this essay, I use embodied, autoethnography to transform my fiscal self and disentangle my queer body from my heteronormative body. I position autoethnography and auto/archeology as a privileged orientation/method that must be viewed, practiced, and critiqued as such, even for those of us with some circumscription of marginal identities. I write my “radically specific” narrative not only to improve my own relationship, but also to contribute to feminist, queer bodies of knowing and relating that disrupt heteronormative, middle-class, White domesticity. My goal is to inspire others to simult

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Conrad, Robert F. "Editor's Introduction." Public Finance and Management 3, no. 4 (2003): 393–97. http://dx.doi.org/10.1177/152397210300300401.

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Developing market orientation tax systems has been a significant component of the economic transition in Central and Eastern Europe. Some challenges faced by policy makers in tax policy design for transition countries are studied in this volume. in particular, taxation and corruption, fiscal decentralization, revenue adequacy at the national level and the taxation of natural resources are examined in the papers that follow. the authors of the papers are well qualified to examine these issues. Each author has extensive practical experience in advising transition economies in addition to their i

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Noya, Sunday, Stefanus Yufra M. Taneo, and Melany. "The impact of export market orientation on SME market performance: Exploring the moderating effect of government policy and the mediating effect of information access." Problems and Perspectives in Management 23, no. 1 (2025): 146–57. https://doi.org/10.21511/ppm.23(1).2025.11.

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This study addresses the relevance of export market orientation in enhancing the market performance of small and medium-sized enterprises (SMEs), specifically examining the moderating role of government policy and the mediating effect of information access. The paper aims to provide insights into how these factors collectively impact SME performance. Data were collected from members of the Malang Regency SME Communication Forum, chosen for their relevance as active players in one of Indonesia’s regions with the highest SME concentration. An online questionnaire was used to gather insights dire

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Van Riet, Ad. "European financial law and the state-finance nexus: Sovereign privileges or market discipline for safe public debt?" Finance and Society 9, no. 2 (2023): 39–57. http://dx.doi.org/10.2218/finsoc.8799.

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European financial regulation consistently gives governments privileged access to private investors, reflecting the anchor role assigned to sovereign securities as safe and liquid assets for the financial system. Legislative reforms after the financial crisis of 2008 further expanded the preferential treatment of sovereign securities as zero-risk claims, introduced portfolio requirements in favour of public debt, and constrained market speculation against governments. These sovereign privileges appear counterproductive for fiscal discipline and financial stability: they encourage excessive pub

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Nam Danh Nguyen. "The Impact of Strategic Leadership on the Financial Sustainability of Public Service Entities: A Survey in Vietnam." Journal of Information Systems Engineering and Management 10, no. 38s (2025): 257–70. https://doi.org/10.52783/jisem.v10i38s.6847.

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In the context of increasingly complex public sector challenges, financial sustainability has become a critical imperative for public service entities. Strategic leadership is widely recognized as a vital mechanism in guiding these organizations through fiscal constraints while ensuring long-term performance. This study investigates the impact of strategic leadership on the financial sustainability of public service entities in Vietnam. Using a quantitative research approach, survey data were collected from 384 senior managers across provincial departments, agencies, and publicly funded instit

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RADELYTSKYJ, Yurij. "PROBLEMS OF LOCAL BUDGETS’ ORGANIZATION IN UKRAINE IN THE CONTEXT OF FINANCIAL DECENTRALIZATION." WORLD OF FINANCE, no. 2(51) (2017): 29–41. http://dx.doi.org/10.35774/sf2017.02.029.

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Introduction. Fiscal decentralization as the main vector of development of Ukraine in general and local government in particular has set scientific and expert community task of defining feasibility and effectiveness of the reforms and their compliance with requirements and needs of society. Purpose. Analysis of the tool of organization of local budgets in Ukraine due to decentralization process to define the main results of these innovations and make recommendations for improving the system. Results. Specific features of organization of local budgets in Ukraine in terms of local government ref

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Kiptum, Amos, Collins Kapkiyai, and Daniel Kirui. "The Influence of Tax Service Quality, Government Trust, and Social Value Orientation on Tax Compliance among Small and Medium Enterprises in North Rift Economic Bloc, Kenya." Journal of Policy and Planning 1, no. 1 (2024): 26–39. https://doi.org/10.54536/jpp.v1i1.3758.

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Strengthening domestic resource mobilization has become critical for governments globally as fiscal space for growth and development spending continues to shrink. Effective tax collection is vital for state financing, but it is equally important to improve how revenue is raised. The purpose of this study was to determine the effect of tax service quality, government trust, and social value orientation on tax compliance of small and medium enterprises (SMEs) in the North Rift Economic Bloc, Kenya. Using a positivist research philosophy and explanatory design, a sample of 393 SME owners/managers

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De Groot, I. Manon, and W. Fred Van Raaij. "The role of mental budgeting in healthy financial behavior: a survey among self-employed entrepreneurs." Applied Studies in Agribusiness and Commerce 10, no. 2-3 (2016): 15–25. http://dx.doi.org/10.19041/apstract/2016/2-3/2.

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Self-employed entrepreneurs (without personnel) manage their business and household finances at the same time. Both domains tend to interact with each other. In this study, it is studied whether and how self-employed entrepreneurs manage their finances. More specifically, the role of mental budgeting and time orientation in healthy financial behavior is studied. Mental budgeting is a way to manage expenses. It entails setting budgets, making reservations on budgets, compensating after too much spending on a budget, and non-fungibility (treating money as earmarked and categorized). It can be ex

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Schratzenstaller, Margit, Alexander Krenek, Danuše Nerudová, and Marian Dobranschi. "EU Taxes for the EU Budget in the Light of Sustainability Orientation – a Survey." Jahrbücher für Nationalökonomie und Statistik 237, no. 3 (2017): 163–89. http://dx.doi.org/10.1515/jbnst-2017-1106.

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Abstract EU taxes play a key role in political and economic discussions about the future of the EU own resource system, and their desirability can vary accordingly. It is therefore essential to clearly articulate the goals which are to be achieved by the introduction of this new financing tool. This paper provides a critical review of pros and cons of EU taxes put forward in the literature. Reviewing the conventional fiscal federalism and political economy literature on this topic it can be concluded that there is no convincing (overall) case for funding the EU budget with EU taxes rather than

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Kucherkova, S. "Certain aspects of individual income tax." Galic'kij ekonomičnij visnik 73, no. 6 (2021): 16–24. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.06.016.

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The personal income tax is the main budget-forming tax, which plays a significant role in the redistribution of personal income and ensuring budget adequacy. Due to this tax, the state has the opportunity to influence the level of income and savings of citizens, it is a social regulator. The objective of the paper is to form a mechanism for collecting personal income tax in Ukraine and to study the fiscal efficiency of personal income tax and to determine the main directions of personal income tax reform. The paper considers the mechanism of personal income tax collection, which is based on th

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Zhang, Xupeng, Danling Chen, Xinhai Lu, Yifeng Tang, and Bin Jiang. "Interaction between Land Financing Strategy and the Implementation Deviation of Local Governments’ Cultivated Land Protection Policy in China." Land 10, no. 8 (2021): 803. http://dx.doi.org/10.3390/land10080803.

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The deviation of implementation of China’s cultivated land protection policy is the core problem urgently needing to be solved in the process of protecting the country’s cultivated land. This paper aims to explain the universality of this implementation deviation from the perspective of the spatial interaction of fiscal land strategies. Based on the data of 30 provinces in China from 2000 to 2015, the spatial Durbin model is used to validate the corresponding theoretical hypothesis. The results show that: (1) At the national or regional level, the given local government’s behavior with regard

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Ferros, Maria, and Henrique Pereira. "Sexual Prejudice in the Portuguese Political Context." Social Sciences 10, no. 2 (2021): 56. http://dx.doi.org/10.3390/socsci10020056.

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Sexual prejudice is a negative attitude toward an individual due to their belonging to a group defined by sexual minority behaviors, attractions, or orientations. As no studies assessing sexual prejudice levels among self-identified politicians have been conducted in Portugal, this study was carried out to address this gap in the literature. In addition, we sought to compare differences in levels of sexual prejudice by gender, religiosity, and political orientation. The sample consisted of 302 self-identified active politicians in Portugal, of whom 157 were men (52%) and 145 were women (48%),

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ALPÍZAR, FRANCISCO, and JUAN-PABLO MONTERO. "Environmental and development issues in Latin America: moving forward." Environment and Development Economics 16, no. 3 (2011): 243–45. http://dx.doi.org/10.1017/s1355770x11000118.

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For the most part, economic research in Latin America has had a ‘macro’ orientation (e.g., economic growth, monetary and fiscal policy, hyperinflation crisis). This is perfectly understandable because of the macro instability that has affected the entire region for decades and that still remains in many places. However, the composition of research is gradually changing as more attention is paid to a wider set of problems. Nowadays we see an increasing number of researchers in the region focusing on a variety of economic problems dealing with health, education, poverty alleviation, competition

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Tsasis, Peter, Nirupama Agrawal, and Natalie Guriel. "An Embedded Systems Perspective in Conceptualizing Canada’s Healthcare Sustainability." Sustainability 11, no. 2 (2019): 531. http://dx.doi.org/10.3390/su11020531.

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Healthcare sustainability has been dominated by a strong fiscal orientation. In an era of budget cuts and staff reductions, the financial challenges in Canadian healthcare are immediate and must be addressed. However, an independent focus on financial viability is too narrow a framing; too limited to allow for the kind of creative, novel, and even radical thinking that is required to fundamentally alter the current course of healthcare in Canada and internationally. Prospects for solving the current financial challenges are likely to be greatly enhanced if we simultaneously account for the bro

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Bacchetta, Matthew D., and Joseph J. Fins. "The Economics of Clinical Ethics Programs: A Quantitative Justification." Cambridge Quarterly of Healthcare Ethics 6, no. 4 (1997): 451–60. http://dx.doi.org/10.1017/s0963180100008197.

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The restructuring of the healthcare marketplace has exerted pressure directly and indirectly on clinical ethics programs. The fiscal orientation and emphasis on efficiency, outcome measures, and cost control have made it increasingly difficult to communicate arguments in support of the existence or growth of ethics programs. In the current marketplace, arguments that rely on the claim that ethics programs protect patient rights or assist in the professional formation of practitioners often result in minimal levels of funding and preclude program growth. Where ethics programs could once sustain

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Holbrook, Colin, Lucía López-Rodríguez, and Ángel Gómez. "Battle of Wits." Social Psychological and Personality Science 9, no. 3 (2018): 319–27. http://dx.doi.org/10.1177/1948550617746219.

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Political conservatism and threat salience have been consistently associated with intergroup bias. However, prior research has not examined potential effects of conservatism and/or threat on the attribution of relative in-group/out-group intelligence. In a cross-cultural study conducted in Spain and the United Kingdom, priming violent conflict with ISIS led participants to view an in-group ally as relatively more intelligent than an out-group adversary, in an effect mediated by feelings of anger (but not fear or general arousal). Conservatism similarly predicted biased perception of the ally’s

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POPADYNETS, Nazariy, and Roman ZHEBCHUK. "STATE POLICY OF INCOME REGULATION IN THE CONDITIONS OF INCREASING FISCAL RISKS CAUSED BY THE COVID-19 PANDEMIC." Ukrainian Journal of Applied Economics 6, no. 2 (2021): 99–106. http://dx.doi.org/10.36887/2415-8453-2021-2-12.

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Introduction. Today, in the conditions of the COVID-19 pandemic, a number of economic problems have arisen in the country, which can be prevented by improving revenue policy. As the revenue part is formed in the current conditions of the budget decentralization reforms, the risks arising during the pandemic have become an important challenge for the entire economic system of the state and each territorial community in particular. The purpose of the article is to highlight current issues of state regulation of the domestic economy related to global economic challenges and fiscal risk management

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Riedel, Nadine, and Martin Simmler. "Fiskalföderalismus in Deutschland – Was zu tun ist." Wirtschaftsdienst 104, no. 11 (2024): 747–53. http://dx.doi.org/10.2478/wd-2024-0193.

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Abstract There is a need for some reform in the fiscal federal system in Germany. On the expenditure side, the relationship between administrative and legislative competences needs to be clarified. An orientation toward real values is recommended in the financial equalisation system (“Finanzausgleich”). In addition, the so-called population refinement (“Einwohnerveredelung”) should be reconsidered. We advocate greater tax autonomy for the federal states. A surcharge on income tax would be a good option here; the real estate transfer tax (“Grunderwerbsteuer”), on the other hand, is problematic

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López Pérez, Sugey de Jesús, and Xavier Vence. "When Harmful Tax Expenditure Prevails over Environmental Tax: An Assessment on the 2014 Mexican Fiscal Reform." Sustainability 13, no. 20 (2021): 11269. http://dx.doi.org/10.3390/su132011269.

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This article examines the role of environmental taxation in mitigating environmental problems and contributing to sustainability in Mexico. It focuses on environmental tax revenues and tax expenditures since the 2014 Public Financial Reform (PFR), according to pro- or anti-environmental orientation. The research carried out combines the study of the regulation of the selected tax instruments, their classification and the empirical analysis of the tax revenues and tax expenditures associated with the different taxes over the periods of validity of the taxes and benefits studied, using the datab

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López Pérez, Sugey de Jesús, and Xavier Vence. "When Harmful Tax Expenditure Prevails over Environmental Tax: An Assessment on the 2014 Mexican Fiscal Reform." Sustainability 13, no. 20 (2021): 11269. http://dx.doi.org/10.3390/su132011269.

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This article examines the role of environmental taxation in mitigating environmental problems and contributing to sustainability in Mexico. It focuses on environmental tax revenues and tax expenditures since the 2014 Public Financial Reform (PFR), according to pro- or anti-environmental orientation. The research carried out combines the study of the regulation of the selected tax instruments, their classification and the empirical analysis of the tax revenues and tax expenditures associated with the different taxes over the periods of validity of the taxes and benefits studied, using the datab

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Suartini, Sri. "Local Financial Performance and Its Impact on Border Community Welfare." MIMBAR : Jurnal Sosial dan Pembangunan 35, no. 2 (2019): 402–10. http://dx.doi.org/10.29313/mimbar.v35i2.5027.

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The capability and creativity of financial management conducted by the foremost and outermost local governments should support the orientation of the central government in developing the nation border areas. It needs to be carried out to able to accelerate the development of the areas and to implement regional autonomy policy and fiscal decentralization nowadays. Accordingly, this research aims to discover the local financial performance in Indonesian outermost and foremost areas based on the various calculating indicators. This research also intends to reveal the local financial independence

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Irvine-Baker, Angela, Nikki Jones, and Aisha Canfield. "Taking the “Girl” Out of Gender-Responsive Programming in the Juvenile Justice System." Annual Review of Criminology 2, no. 1 (2019): 321–36. http://dx.doi.org/10.1146/annurev-criminol-032317-091922.

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Since the early 2000s, state and local policy makers, practitioners, and advocates accelerated existing federal efforts to reform the youth justice system and dramatically reduce the number of youth detained in the juvenile justice system. States across the country achieved these drops through policy changes that created fiscal disincentives and legal roadblocks to state custody. Yet recent research shows that youth of color and LGBQ-GNCT (lesbian, gay, bisexual, questioning, gender-nonconforming, and transgender) youth continue to be overrepresented in many juvenile justice systems throughout

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Wąsik, Mateusz. "The other side of tax discrimination." Zbornik Pravnog fakulteta Sveučilišta u Rijeci 40, no. 2 (2019): 929–56. http://dx.doi.org/10.30925/zpfsr.40.2.11.

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The purpose of the paper is to present the tax consequences resulting from the lack of recognition of registered partnerships and same-sex marriages in certain EU member states, taking the example of Poland. These aspects are usually perceived as discrimination of citizens based on their sexual orientation. The author of this paper has focused on various aspects of possible discrimination, mainly concerning discrimination on the grounds of personal taxation, including inheritance and gift taxes. For these purposes, the author analysed the domestic tax rules differentiating couples living in a

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Petitto, Lacie, Jinae Spear, Amee Revana, and Binal Kancherla. "1090 Utilization of Advanced Practice Providers in a Pediatric Sleep Program: A Strategy for Expansion and Outcomes." SLEEP 47, Supplement_1 (2024): A468—A469. http://dx.doi.org/10.1093/sleep/zsae067.01090.

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Abstract Introduction With the increasing demand for sleep services and a declining number of board-certified sleep physicians, pediatric sleep centers are seeking ways to meet the demand of managing sleep disorders identified by polysomnography. Employment of advanced practice providers (APPs) is a strategy to bridge this gap in healthcare access. Currently, there is no literature describing expansion of a pediatric sleep program with APPs including orientation, utilization, and outcomes. Objectives: 1: Describe the curriculum/orientation and clinic scheduling; 2. Report patient satisfaction

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