Log in

Relevant bibliographies by topics / Fiscal regulatory role / Journal articles

To see the other types of publications on this topic, follow the link: Fiscal regulatory role.

Journal articles on the topic 'Fiscal regulatory role'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Fiscal regulatory role.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

SLAVKOVA, Alla. "FISCAL AND REGULATORY ROLE OF INDIRECT TAXES IN UKRAINE." Herald of Khmelnytskyi National University. Economic sciences 322, no. 5 (2023): 374–78. http://dx.doi.org/10.31891/2307-5740-2023-322-5-59.

Full text

Abstract:

The article analyzes the fiscal and regulatory role of indirect taxes in Ukraine. The advantages and disadvantages of indirect taxes in Ukraine are identified. The revenues from indirect taxes in the structure of the consolidated budget of Ukraine for 2017-2022 are analyzed. The directions for increasing the level of fiscal efficiency of indirect taxes are highlighted. The regulatory role of indirect taxes for the state budget of Ukraine is determined. Thus, the fiscal significance of indirect taxes has become less due to the economic, social and political changes that have taken place in the

APA, Harvard, Vancouver, ISO, and other styles

2

Mykola, PASICHNYI. "TOBACCO PRODUCTS MARKET: FISCAL AND REGULATORY ROLE OF TAXATION." INTERNATIONAL SCIENTIFIC-PRACTICAL JOURNAL "COMMODITIES AND MARKETS" 39, no. 3 (2021): 26–41. http://dx.doi.org/10.31617/tr.knute.2021(39)02.

Full text

Abstract:

Background.The tobacco taxation policy’s fiscal efficiency should be comprehensively examined, taking into account both the criteria for the amount of the collected tax revenues to the budget system and the specific share of the hidden tax base, which is part of the shadow economy. The analysis of recent research and publications has shown that despite the availability of some scientific investigations, it is advisable to further develop the main provisions on the tobacco excise tax collection for Ukraine, taking the current market trends and the potential threats into account. The aim of thi

APA, Harvard, Vancouver, ISO, and other styles

3

Kuncoro, Haryo. "The role of automatic stabilizers in business cycle: the case of indonesia." European Journal of Government and Economics 10, no. 2 (2021): 167–84. http://dx.doi.org/10.17979/ejge.2021.10.2.7366.

Full text

Abstract:

TThe use of large fiscal stimulus packages to dampen the impact of Covid-19 recently has raised concerns about the effectiveness of the discretionary fiscal policy. This paper aims at analysing the feasibility of automatic fiscal stabilisers to mitigate economic fluctuations in the case of Indonesia. Using the IMF standard model for quarterly data over the period of 2001(1) to 2019(4), we find that the role of automatic fiscal stabilisers is getting greater both in revenue and spending. This implies that the automatic fiscal stabilisers are feasible as the main fiscal policy instrument for eco

APA, Harvard, Vancouver, ISO, and other styles

4

Lobodina, Z., A. Kizyma, and L. Marushchak. "Estimating the fiscal and regulatory role of value added tax." Galic'kij ekonomičnij visnik 67, no. 6 (2020): 129–36. http://dx.doi.org/10.33108/galicianvisnyk_tntu2020.06.129.

Full text

Abstract:

The impact of value added tax (hereinafter – VAT) on the socio-economic development of the state is investigated in this paper. Here it is considered as a tool of the mechanism of budgetary resources formation and regulation of taxpayers’ welfare and activities. It is determined that, in addition to the reduction of tax rate, the public authorities and local governments should provide favorable conditions for doing business, implement measures for anticorruption and market anti-monopoly. To compensate for the expences of budgetary resources occurring as a result of possible reduction in the va

APA, Harvard, Vancouver, ISO, and other styles

5

VALIHURA, Volodymyr, and Viktoriia SIDLIAR. "The fiscal-regulatory role of resource rent taxation in Ukraine." Naukovi pratsi NDFI 2022, no. 2 (2022): 66–78. http://dx.doi.org/10.33763/npndfi2022.02.066.

Full text

Abstract:

Resource rent taxation is an instrument of state regulation designed to stimulate natural resource users to minimize the loss of natural resources during their extraction and involvement in economic circulation, to ensure their rational use. Together with the performance of the regulatory function, resource rent taxation should be a significant source of income for the state budget. The purpose of the article is to highlight the current problems of resource rent taxation in Ukraine from the standpoint of its fiscal and regulatory role, to formulate proposals of an applied nature regarding the

APA, Harvard, Vancouver, ISO, and other styles

6

Liang, Hanyuan, Guangliang Li, Weikun Zhang, and Zhe Chen. "The Impact of Green Innovation on Enterprise Performance: The Regulatory Role of Government Grants." Sustainability 14, no. 20 (2022): 13550. http://dx.doi.org/10.3390/su142013550.

Full text

Abstract:

Green innovation has become an essential pathway to quality manufacturing development. This paper takes green innovation as a starting point to explore the impact of green innovation on enterprise performance and the regulatory effect of government grants, including fiscal subsidies and preferential taxation. An empirical study based on panel data of manufacturing firms listed in Shanghai and Shenzhen A-shares from 2011 to 2019 shows that green innovation contributes to improved enterprise performance. This paper studies the moderating impacts of financial subsidies and tax incentives using th

APA, Harvard, Vancouver, ISO, and other styles

7

Haberly, Daniel, and Dariusz Wójcik. "The end of the great inversion: offshore national banks and the global financial crisis." Journal of Economic Geography 20, no. 6 (2020): 1263–92. http://dx.doi.org/10.1093/jeg/lbaa016.

Full text

Abstract:

Abstract Here we present a novel analysis of the geographic evolution of international banking since 1980, which addresses still unanswered questions about the role of offshore centers in the global financial crisis, and the post-crisis stability of these centers. We show that post-1980 regulatory shifts prompted a ‘Great Inversion’ of offshore banking, wherein conventional Euromarket activity was partially overshadowed by the growth of European ‘midshore’ center national banks. As a result, offshore jurisdictions (i) were likely more responsible for pre-crisis regulatory failures in a home th

APA, Harvard, Vancouver, ISO, and other styles

8

Monkam, Nara, and Maonei Gladys Mangwanya. "Digital Tools for Boosting the Impact of Fiscal Decentralization in Africa's Local Economies." F1000Research 13 (April 16, 2024): 279. http://dx.doi.org/10.12688/f1000research.143922.1.

Full text

Abstract:

Background Fiscal decentralization offers potential for stimulating local economic development in Africa, empowering subnational governments to control revenue and spending. However, challenges such as urbanization, poverty, inequality, insufficient infrastructure, and governance issues hinder the successful implementation of the core tenets of fiscal decentralization. This paper explores the role of digital technologies in promoting greater fiscal decentralization and revenue enhancement, as a strategic response to these local economic development challenges in Africa. Method Through a system

APA, Harvard, Vancouver, ISO, and other styles

9

Ye, Jing, and Lixin Tian. "The Regulatory Effect of Government Fiscal Intervention on Carbon Reduction—A System Analysis Based on Economy–Energy–Environment." Sustainability 17, no. 7 (2025): 2873. https://doi.org/10.3390/su17072873.

Full text

Abstract:

In the process of achieving carbon neutrality, the role of government fiscal intervention is becoming more prominent. This article is based on the DPSIRM theoretical model and constructs a comprehensive evaluation index system for economic growth, energy transformation, and environmental improvement, using an improved entropy method for evaluation. Subsequently, we examined the impact of the economic, energy, and environmental systems on carbon emission reduction under the threshold effect of government fiscal intervention. The results indicate that (1) the economic development and carbon emis

APA, Harvard, Vancouver, ISO, and other styles

10

Tekdemir, Nazmiye, and Eda Yeşil. "An Empirical Investigation on the Relationship between Fiscal Transparency and Institutional Quality." Bulletin of Economic Theory and Analysis 10, no. 1 (2025): 233–56. https://doi.org/10.25229/beta.1589338.

Full text

Abstract:

Fiscal transparency, a cornerstone of effective public financial management, encompasses the reliability, comprehensiveness, timeliness, and accountability of reporting on public finances. The quality of institutional structures plays a pivotal role in fostering and sustaining fiscal transparency. Analysing data from 57 countries over the 2008–2021 period using ordered probit analysis, this study reveals significant impacts of political stability, absence of violence, regulatory quality, rule of law, corruption control, and government effectiveness on fiscal transparency. In economies with low

APA, Harvard, Vancouver, ISO, and other styles

11

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.

Full text

Abstract:

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)

APA, Harvard, Vancouver, ISO, and other styles

12

Chen, Hui. "Research on the Impact of Government Intervention on SMEs." Advances in Economics, Management and Political Sciences 133, no. 1 (2025): 123–29. https://doi.org/10.54254/2754-1169/2025.19646.

Full text

Abstract:

Small and medium-sized enterprises (SMEs) play a vital role in the global economy by driving economic growth, fostering innovation, and creating job opportunities. However, government interventions, including fiscal support, regulatory policies, and technical assistance, offer both benefits and challenges for SMEs. This study examines the dual effects of government intervention on SMEs through a multi-dimensional approach. A comprehensive literature review identifies existing research gaps, while case studies and comparative analysis explore the practical impacts of government policies. The fi

APA, Harvard, Vancouver, ISO, and other styles

13

Abuselidze, George. "Fiscal Federalism and Its Role in Optimization of the Financial Sistem Country." International Journal of Management and Sustainability 2, no. 4 (2013): 97–106. http://dx.doi.org/10.18488/journal.11/2013.2.4/11.4.97.106.

Full text

Abstract:

To optimize the financial system is exceptionally important to achieve an effective balance between revenues and expenditures of all-the central, regional and local budgets. Socio-economic development of regions cannot be accomplish without financial relations. "Fiscal federalism" multilateral and, respectively complex mechanism, which describes the financial device of rights and obligations between the "center" and "region", the rules of their relationship at all stages of the budget process, regulatory and legislative methods of budgetary resources redistribution. In the process of formation

APA, Harvard, Vancouver, ISO, and other styles

14

Joseph Kuba Nembe, Joy Ojonoka Atadoga, Noluthando Zamanjomane Mhlongo, et al. "THE ROLE OF ARTIFICIAL INTELLIGENCE IN ENHANCING TAX COMPLIANCE AND FINANCIAL REGULATION." Finance & Accounting Research Journal 6, no. 2 (2024): 241–51. http://dx.doi.org/10.51594/farj.v6i2.822.

Full text

Abstract:

Artificial Intelligence (AI) has emerged as a transformative force in various domains, including tax compliance and financial regulation. This review explores the pivotal role of AI in enhancing these critical aspects of governance and economic stability. In the realm of tax compliance, AI-driven solutions offer unprecedented opportunities for governments to streamline tax administration processes, detect non-compliance, and mitigate tax evasion. Machine learning algorithms can analyze vast volumes of financial data with remarkable speed and accuracy, identifying patterns indicative of tax fra

APA, Harvard, Vancouver, ISO, and other styles

15

Prodanchuk, Mykhaylo, and Hanna Kovtseniuk. "Income Tax: Economic Essence as an Object of Accounting and Its Role in the Economy." Oblik i finansi, no. 2(100) (2023): 92–100. http://dx.doi.org/10.33146/2307-9878-2023-2(100)-92-100.

Full text

Abstract:

The profitable activity of enterprises has economic, fiscal, and social significance within the boundaries of an individual enterprise and the state as a whole because it directly affects the revenue part of the budget due to fluctuations in income tax revenues. The purpose of the article is to clarify the economic content of the concepts of “income tax” and “profit” and to reveal their role in the country's economy based on the analysis of the theoretical views of scientists. The economic essence of the income tax was revealed. Since profit is considered one of the most ambiguous economic cat

APA, Harvard, Vancouver, ISO, and other styles

16

El-Baz, Osama. "The Synchronization of Financial and Business Cycles in Saudi Arabia." Scholedge International Journal of Management & Development ISSN 2394-3378 5, no. 4 (2018): 32. http://dx.doi.org/10.19085/journal.sijmd050401.

Full text

Abstract:

Financial cycles have become vividly tracked and analyzed by regulatory authorities to avoid the buildup of excessive systemic risks in the financial system that could hamper economic growth. However, fiscal policy usually pays an exclusive attention to business cycles; which might leave fiscal outcomes vulnerable to financial sector dynamics. We investigated financial and business cycles in Saudi Arabia over the period (1970Q1- 2016Q4). The results of the BBQ cycle dating algorithm revealed that the duration of financial upturns (downturns) are longer than that for economic expansions (contra

APA, Harvard, Vancouver, ISO, and other styles

17

Makohon, Valentyna, and Iryna Adamenko. "The impact of tax and budget policy on the level of economic growth." University Economic Bulletin, no. 44 (February 12, 2020): 179–87. http://dx.doi.org/10.31470/2306-546x-2020-44-179-187.

Full text

Abstract:

Relevance of the research topic. In the current conditions of development of social relations, the issues of increasing the validity of fiscal policy, using its regulatory potential for the proper fulfillment of tasks and functions entrusted to them by state bodies and local self-government bodies are actualized. An important task of fiscal policy is to improve its instruments aimed at accelerating economic growth. At the same time, the peculiarities of the formation and implementation of fiscal policy in both the advanced and transformational economies are conditioned by a number of factors,

APA, Harvard, Vancouver, ISO, and other styles

18

KHAPSAEVA, R. B., Z. B. DZUKAEVA, Kh T. KOZYREV, and M. U. KUSOV. "THE ROLE OF CORPORATE INCOME TAX IN THE FORMATION OF THE CONSOLIDATED BUDGET OF NORTH OSSETIA–ALANIA." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4, no. 10 (2020): 43–48. http://dx.doi.org/10.36871/ek.up.p.r.2020.10.04.008.

Full text

Abstract:

Corporate income tax plays an important role in the tax system of the Russian Federation, fulfilling not only its fiscal purpose, but also to a large extent, implementing regulatory and distribution functions. This tax is of great importance for business entities, since their financial result directly depends on it. Profit taxation issues are of particular relevance in the current crisis conditions associated with the consequences of the coronavirus pandemic.

APA, Harvard, Vancouver, ISO, and other styles

19

Agrawal, Chetan. "Role of Performance-Related Pay in the Global Financial Crisis." Journal of Management & Public Policy 13, no. 2 (2022): 31–44. http://dx.doi.org/10.47914/jmpp.2022.v13i2.003.

Full text

Abstract:

The global financial crisis has been fiercely debated. Researchers have proposed several reasons ranging from weak regulatory mechanisms to fiscal policies as leading to the ultimate crash of the financial markets. In this article, we discuss how performance-related pay1 (PRP) played a crucial role. This article argues that PRP encouraged quantity over quality, and shorttermism over long-termism thereby affecting the stability of the financial system. Furthermore, pay design was structured in a manner that it was insulated from long-term shareholder value and losses to capital contributors oth

APA, Harvard, Vancouver, ISO, and other styles

20

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

21

AMAGOH, Francis, and Nadeem NAQVI. "FISCAL DECENTRALIZATION: A BIBLIOMETRIC ANALYSIS OF FIFTY YEARS OF STUDY." Public Administration and Civil Service 91, no. 4 (2024): 106–17. https://doi.org/10.52123/1994-2370-2024-1338.

Full text

Abstract:

Abstract. Investment activities in the Republic of Kazakhstan are fraught with significant corruption risks, stemming from imperfect legislation and the intricacies of bureaucratic procedures involved in implementing investment projects. This article aims to investigate the role of the prosecutor's office in preventing corruption within the realm of private investment in Kazakhstan. To achieve this objective, an analysis of regulatory legal documents governing the prosecutor's office's mandate to safeguard the interests of private investors in Kazakhstan was conducted. Additionally, a content

APA, Harvard, Vancouver, ISO, and other styles

22

Taraku, Elfrida, and Shkëlqim Fortuzi. "Small and Medium-Sized Enterprises in the Process of Fiscalisation: Case Study the City of Durres." Journal of Educational and Social Research 14, no. 4 (2024): 345. http://dx.doi.org/10.36941/jesr-2024-0107.

Full text

Abstract:

This paper aims to assess the impact of fiscalization on reducing fiscal evasion in small and medium-sized enterprises (SMEs). SMEs play a crucial role in economic development, particularly in developing countries, contributing significantly to GDP. However, they are vulnerable to external economic factors and regulatory changes. Fiscalization is viewed as a strategy to combat fiscal evasion and promote formalization in the economy. Despite Albania's status as a developing economy with structural and legal deficiencies, fiscalization offers potential benefits. This study focuses on analyzing t

APA, Harvard, Vancouver, ISO, and other styles

23

Permata Sari, Tini, Ika Sasti Ferina, and Bambang Niko Pasla Pasla. "Post-Regulatory Performance: Does Indonesia’s New Fiscal Law Strengthen Local Government Revenue?" Jurnal Prajaiswara 6, no. 1 (2025): 509–17. https://doi.org/10.55351/prajaiswara.v6i1.174.

Full text

Abstract:

This study aims to analyze the effectiveness and contribution of local taxes and service charges to the locally generated revenue (PAD) of Palembang City, Ogan Ilir Regency, and Banyuasin Regency following the enactment of Law No. 1 of 2022 on Fiscal Relations between the Central and Regional Governments (UU HKPD). Background Problems: Despite their strategic role in fiscal decentralization, many regions in Indonesia, including South Sumatra, remain highly dependent on central transfers. Empirical studies on the actual impact of the new law at the local level are still limited. Research Method

APA, Harvard, Vancouver, ISO, and other styles

24

Ljubičić, Ivana. "Tax Instruments as a Key Driver of the Green Transition: The Role of Fiscal Policy in Sustainable Development." Journal of Agronomy, Technology and Engineering Management (JATEM) 8, no. 1 (2025): 1347–54. https://doi.org/10.55817/gzog5027.

Full text

Abstract:

Fiscal instruments are pivotal in the green transition, shaping economic incentives for sustainable development. This paper examines carbon taxes, environmental levies, green investment tax credits, renewable energy incentives, and energy subsidies, assessing their effectiveness in reducing emissions, enhancing energy efficiency, and driving ecological innovation. Well-designed tax policies, supported by a stable regulatory framework and equitable revenue redistribution, can align environmental goals with economic competitiveness. However, challenges such as carbon leakage, compliance costs fo

APA, Harvard, Vancouver, ISO, and other styles

25

Rudenko, Viktoriia. "FISCAL AND REGULATORY ASPECTS OF SPECIAL TYPES OF CUSTOMS DUTIES IN UKRAINE." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 35(63) (2024): 46–53. https://doi.org/10.25264/2311-5149-2024-35(63)-46-53.

Full text

Abstract:

In the context of globalization, economic competition, and changes in global trade, special types of customs duties, such as special, anti-dumping, countervailing duties, and the additional import levy, have become critical tools for protecting the national market from unfair competition, regulating import flows, and responding to discriminatory actions by other countries. Simultaneously, there is a need to improve the theoretical and practical foundations for their application and enhance the efficiency of these duties as instruments of customs regulation in Ukraine, which underscores the imp

APA, Harvard, Vancouver, ISO, and other styles

26

Wang, Di, Zhiyuan Zhang, and Ruyi Shi. "Fiscal Decentralization, Green Technology Innovation, and Regional Air Pollution in China: An Investigation from the Perspective of Intergovernmental Competition." International Journal of Environmental Research and Public Health 19, no. 14 (2022): 8456. http://dx.doi.org/10.3390/ijerph19148456.

Full text

Abstract:

Fiscal decentralization (FD), as an institutional arrangement for the fiscal division between central and local governments, gives local governments the enthusiasm and autonomy to provide public products and services. With the dominance of environmental governance, how local governments can avoid intergovernmental “race to the bottom” issues through green technology innovation (GTI) is a matter of regional green development and continuous improvement of atmospheric environmental quality. Based on a sample of 30 provinces in China from 2003 to 2018, this paper uses the spatial Durbin model (SDM

APA, Harvard, Vancouver, ISO, and other styles

27

Wibowo, Muhammad Ghafur, Hadri Kusuma, and Ibnu Qizam. "The Role of Institution and Macroeconomic Policy Mix on Economic Growth in Muslim Country." International Journal of Islamic Economics and Finance (IJIEF) 5, no. 1 (2021): 59–88. http://dx.doi.org/10.18196/ijief.v5i1.11646.

Full text

Abstract:

This study examines the role of the fiscal and monetary policy mix on economic growth with the St. model. Louis, which Andersen and Jordan developed in 1968, included the variable quality of institutions (governance) as a moderator. This research model uses the independent variable in the form of money supply (M) as a proxy for monetary policy and government expenditure (G) and government debt (D) as a proxy for fiscal policy. The governance index variable (INS) consists of 6 indicators, namely 1). Voice and Accountability; 2). Political Stability and Absence of Violence/Terrorism; 3). Governm

APA, Harvard, Vancouver, ISO, and other styles

28

Zevaya, Faradina, Junaidi Junaidi, Mustaqim Siga, Putri Intan Suri, Parmadi Parmadi, and Rifa Masni Kaya. "Implementing Vertical Fiscal Policy in Jambi: Strategic Planning and Sustainable Development for Regencies and Cities." Jurnal Perencanaan Pembangunan: The Indonesian Journal of Development Planning 9, no. 1 (2025): 131–46. https://doi.org/10.36574/jpp.v9i1.640.

Full text

Abstract:

In Jambi Province, fiscal imbalances between regencies and cities necessitate a comprehensive approach to ensure equity and efficiency in resource allocation. This study aims to analyze the implementation of vertical fiscal policy in Jambi, focusing on disparities in fiscal capacity and the role of fiscal transfers, such as General Allocation Funds (DAU), Specific Allocation Funds (DAK), and Revenue Sharing Funds (DBH). The objective is to assess fiscal independence and recommend strategies to strengthen local taxing power. The study employs a mixed-method approach, combining quantitative anal

APA, Harvard, Vancouver, ISO, and other styles

29

Taylor, John B. "The Role of Policy in the Great Recession and the Weak Recovery." American Economic Review 104, no. 5 (2014): 61–66. http://dx.doi.org/10.1257/aer.104.5.61.

Full text

Abstract:

This paper reports on recent research showing that the severe recession of 2007-2009 and the weak recovery have been due to poor economic policies and the failure to implement good policies during the past decade. Monetary policy, fiscal policy, and regulatory policy became more discretionary, more interventionist, and less predictable in comparison with the previous two decades of better economic performance. At best these policies led to growth spurts, but were followed by retrenchments, averaging to poor performance. The paper also considers alternative views-that the equilibrium interest r

APA, Harvard, Vancouver, ISO, and other styles

30

Harini, Enny, I. Dewa Gede Agung Diasana Putra, and Ngakan Ketut Acwin Dwijendra. "The Strategic Role of Developers in Integrating Sustainability into Housing Projects in Bali, Indonesia." International Journal of Sustainability in Research 3, no. 2 (2025): 137–48. https://doi.org/10.59890/ijsr.v3i2.502.

Full text

Abstract:

This study investigates the strategic role of real estate developers in integrating sustainability into housing development in Bali, a region facing rapid urbanization and environmental degradation. Employing a mixed-methods approach, the research combines quantitative surveys of 50 developers with in-depth interviews and field observations conducted between January and December 2024. The study explores developers' adoption of green building materials, renewable technologies, and ecological design principles while assessing the enabling or inhibiting effects of local policy frameworks. Finding

APA, Harvard, Vancouver, ISO, and other styles

31

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

32

PANFILOVA, Tamara. "THE IMF’S ROLE AS A SUBJECT OF GLOBAL GOVERNANCE IN THE DEVELOPMENT OF THE WORLD ECONOMY." Economy of Ukraine 2019, no. 5 (2019): 48–56. http://dx.doi.org/10.15407/economyukr.2019.05.048.

Full text

Abstract:

The author substantiates the proposition that the spread of crisis phenomena in the world economy has actualized the transformation processes in the system of global governance, primarily regarding the functions and activities of the IMF. Current trends include the following: supervision of the international monetary and financial system; monitoring the economic and financial policies of member states; strengthening the global financial security system; coordination of international cooperation and integration. The potential risks of the development of the world economy, including the extremel

APA, Harvard, Vancouver, ISO, and other styles

33

Pohrishchuk, Halyna B., and Ruslan Ye Voloshchuk. "Content and Functional Purpose of the Duty in Modern Conditions." Scientific Bulletin of Mukachevo State University. Series «Economics» 8, no. 3 (2021): 123–33. http://dx.doi.org/10.52566/msu-econ.8(3).2021.123-133.

Full text

Abstract:

The duty as a source of budget formation and a regulator of foreign trade activity contributes to improving the macroeconomic situation and the state's entry into the international trade community. Therefore, the study of the essence and functional purpose of the duty becomes particularly relevant since it makes it possible to increase the efficiency of its functioning in modern conditions. The purpose of the study is to consider the tax and foreign trade nature of the duty, establish its essence and specific characteristics, identify the main functions and substantiate changes in the roles of

APA, Harvard, Vancouver, ISO, and other styles

34

Desyatnyuk, Oksana, Andriy Krysovatyy, Bohdana Shuliuk, Fedir Tkachyk, and Vadym Maslii. "EMPIRICAL ASPECTS OF THE INFLUENCE OF THE COOPERATION OF FISCAL INSTITUTIONS ON PROPERTY TAX ADMINISTRATION." Financial and credit activity problems of theory and practice 2, no. 61 (2025): 102–14. https://doi.org/10.55643/fcaptp.2.61.2025.4633.

Full text

Abstract:

The purpose of this research is to develop scientific and pragmatic approaches to optimize the interaction of fiscal institutions in the process of administering property taxes to local budgets in Ukraine, considering contemporary realities and international experience.Results and Conclusions. The article addresses current issues concerning the interaction between government and local authorities in enhancing property tax administration procedures. It substantiates the theoretical determinants of property taxes and highlights their fiscal role within the tax revenue architecture of local budge

APA, Harvard, Vancouver, ISO, and other styles

35

Igonina, Elena. "Methodology for conducting audit procedures of documentation for movable and immovable property in state institutions." Economy under Guard, no. 1 (April 27, 2023): 62–68. http://dx.doi.org/10.36511/2588-0071-2023-1-62-68.

Full text

Abstract:

The article has developed a methodology for checking documentation for movable and immovable property in state institutions, through a step-by-step study of accounting and accounting documents reflecting reliable information about the financial and economic activities of state institutions, which allows to exert a fiscal role on the reporting indicators of regulatory authorities. Keywords: movable and immovable property, reliability of budget accounting data, audit procedure, financial and economic activity, documentation, sequence of methodological procedures

APA, Harvard, Vancouver, ISO, and other styles

36

Gonpu, George P. "Governance, Budget Deficits And Financial Crisis: An Analysis Of Governments Role In The Liberian Banking Crisis." International Business & Economics Research Journal (IBER) 13, no. 5 (2014): 1107. http://dx.doi.org/10.19030/iber.v13i5.8776.

Full text

Abstract:

The adverse macroeconomic consequences of financial crises have heightened research interests in their causes. However, little is known about the role of political influence as a cause of financial crises in small developing countries. This research explores the role of governance as one of the causes of failures in nine of Liberias twelve commercial banks during the financial crises during the period 1986 to 1999. In particular, this paper explores how the government used appointments primarily based on kinship to influence the banking sector and render the National Bank of Liberia ineffectiv

APA, Harvard, Vancouver, ISO, and other styles

37

Radchenko, Oksana, and Рavlo Polischuk. "EVOLUTION OF APPROACHES TO TRANSFER PRICING IN THE CONTEXT OF INTERNATIONAL HARMONIZATION OF TAX POLICY: BEPS AS AN INSTITUTIONAL BENCHMARK." Український економічний часопис, no. 9 (May 30, 2025): 114–19. https://doi.org/10.32782/2786-8273/2025-9-19.

Full text

Abstract:

Introduction. In the context of global economic transformation, transfer pricing has evolved from a technical accounting tool to a critical component of international tax governance. Multinational enterprises (MNEs) actively employ transfer pricing mechanisms to reallocate profits across jurisdictions, often exploiting regulatory gaps and tax arbitrage. Purpose. The article aims to conceptualize the evolution of transfer pricing approaches under the influence of international tax harmonization and to analyze the institutional role of the BEPS Action Plan in reshaping regulatory frameworks and

APA, Harvard, Vancouver, ISO, and other styles

38

Staples, Eric. "The Tension Between Regulation and the Pursuit of Quality in Canadian Nurse Practitioner Education Programs." Policy, Politics, & Nursing Practice 23, no. 1 (2021): 41–47. http://dx.doi.org/10.1177/15271544211054431.

Full text

Abstract:

Nurses in advanced practice roles have existed in Canada for over 100 years, yet only in the last two decades, have nurse practitioners (NPs) been recognized as advanced practice nurses (APNs). During this time, NP educational programs have increased and transitioned from post-baccalaureate level to graduate level. Legislation and national NP regulatory approval processes have contributed to existing barriers to NP role implementation and full scope of practice. While regulation is mandatory and focused on public safety, an emphasis towards quality has led to the introduction of a national vol

APA, Harvard, Vancouver, ISO, and other styles

39

Zheng, Ruiqiang, and Huang Huang. "An Empirical Study on the Digital Economy, Fiscal Policy, and Regional Sustainable Development—Based on Data from Less Developed Regions in China." Sustainability 16, no. 22 (2024): 10057. http://dx.doi.org/10.3390/su162210057.

Full text

Abstract:

Reducing inequality within and between countries and enhancing social welfare are important components of the United Nations’ sustainable development goals. Based on the experience of developed countries or regions, the digital economy and fiscal policy are effective ways of promoting inclusive regional economic growth. Fully considering the completeness and availability of the data, we select the data of China’s less developed regions from 2001 to 2011 for empirical testing. This study empirically examined the effect of the digital economy on regional sustainable development and the underlyin

APA, Harvard, Vancouver, ISO, and other styles

40

Sidelnykova, Larysa, and Diana Ostapenko. "Fiscal Efficiency of the Indirect Taxation System in Ukraine." Oblik i finansi, no. 4(98) (2022): 43–50. http://dx.doi.org/10.33146/2307-9878-2022-4(98)-43-50.

Full text

Abstract:

The increased riskiness of the fiscal space in Ukraine is a consequence of the generation of military-political and socio-economic challenges at the new stage of Russia's eight-year war against Ukraine. In wartime, there is the expediency of increased attention to determining the fiscal efficiency of the country's tax system in general and the indirect taxation system in particular. The article aims to assess the fiscal efficiency of indirect taxes in the years preceding the full-scale invasion of the Russian Federation on the territory of independent Ukraine. It will allow us to identify esta

APA, Harvard, Vancouver, ISO, and other styles

41

Stern, Jonathan. "The role of gases in the European energy transition." Russian Journal of Economics 6, no. 4 (2020): 390–405. http://dx.doi.org/10.32609/j.ruje.6.55105.

Full text

Abstract:

The role of gases in the energy transition is a different, and much more immediate, issue in the EU, compared with other global regions. Net zero targets for 2050 mean that in order to retain the gas market and the extensive network infrastructure which has been developed, zero carbon gases will need to be developed, and natural gas (methane) will need to be decarbonized. Maximum availability of biomethane and hydrogen from power to gas is estimated at 100–150 billion cubic meters by 2050 (or around 25–30% of gas demand in the late 2010s. Therefore, large scale hydrogen production from reformi

APA, Harvard, Vancouver, ISO, and other styles

42

Stern, Jonathan. "The role of gases in the European energy transition." Russian Journal of Economics 6, no. (4) (2020): 390–405. https://doi.org/10.32609/j.ruje.6.55105.

Full text

Abstract:

The role of gases in the energy transition is a different, and much more immediate, issue in the EU, compared with other global regions. Net zero targets for 2050 mean that in order to retain the gas market and the extensive network infrastructure which has been developed, zero carbon gases will need to be developed, and natural gas (methane) will need to be decarbonized. Maximum availability of biomethane and hydrogen from power to gas is estimated at 100–150 billion cubic meters by 2050 (or around 25–30% of gas demand in the late 2010s. Therefore, large scale hydrogen production from reformi

APA, Harvard, Vancouver, ISO, and other styles

43

Halim, Sofyan, Anggia Dyarini M, Jundi Imam Suhada, Noviendri Jalil, and Anasrul Anasrul. "Implementation of Zakat as a Tax Incentive in Indonesia: A Comparative Analysis." International Journal of Research and Innovation in Social Science IX, no. XV (2025): 45–65. https://doi.org/10.47772/ijriss.2025.915ec004.

Full text

Abstract:

Zakat, as an important instrument of fiscal incentives, plays an important role in facilitating wealth redistribution, reducing poverty, and increasing individual economic empowerment. This scientific article conducts a comparative analysis of the implementation of zakat within the framework of fiscal incentives in three countries: Indonesia, Malaysia, and Saudi Arabia. Indonesia recognizes zakat as a deductible expense, while Malaysia adopts a more progressive approach by categorizing zakat as a reduction in direct tax credits. In the context of Saudi Arabia, zakat serves as a fundamental mec

APA, Harvard, Vancouver, ISO, and other styles

44

Harwit, Eric. "Building China's Telecommunications Network: Industrial Policy and the Role of Chinese State-Owned, Foreign and Private Domestic Enterprises." China Quarterly 190 (June 2007): 311–32. http://dx.doi.org/10.1017/s030574100700121x.

Full text

Abstract:

AbstractThis article uses theories of industrial policy to analyse the growth of China's telecommunications equipment industry over the past 20 years. It highlights the role of the Chinese government in shaping the sector, by first utilizing imported equipment, then promoting Sino-foreign joint ventures and finally fostering domestic companies. Significantly, the government encouraged market competition, and avoided the pitfall of monopoly state control. Today, key telecommunications players include joint ventures, state-owned companies and even a major Chinese private corporation. The article

APA, Harvard, Vancouver, ISO, and other styles

45

Riadh, Mohammed. "The Role of Policies in Supporting the Development of Marine Logistics Industry Clusters." Collaborate Engineering Daily Book Series 2, no. 1 (2024): 76–82. http://dx.doi.org/10.62012/collaborate.v2i1.64.

Full text

Abstract:

The maritime logistics industry cluster plays an important role in supporting global trade and international supply chains. The development of this industrial cluster can provide significant economic benefits, such as increased productivity, innovation and competitiveness. However, the formation and growth of the maritime logistics industry cluster does not occur automatically and requires government policy support. This research aims to explore the role of government policy in supporting the development of the maritime logistics industry cluster. The research methods used include literature s

APA, Harvard, Vancouver, ISO, and other styles

46

Bueawi, Ali Fadhl. "DIRECTIONS THE DEVELOPMENT OF FINANCIAL REGULATION OF INVESTMENT ACTIVITIES FOR ENSURING STRUCTURAL BALANCE AND ECONOMIC DEVELOPMENT." Ekonomika i upravlenie: problemy, resheniya 3/8, no. 156 (2025): 133–41. https://doi.org/10.36871/ek.up.p.r.2025.03.08.014.

Full text

Abstract:

This study examines the role of international financial regulation in enhancing economic stability, in particular the resource-dependent economies are vulnerable to global shocks. Acompression study of regulatory frameworks in countries like Russia, Venezuela, the USA, Canada, Malaysia, Denmark, the Netherlands, and Norway has been conducted. Special attention is paid to how oil revenue volatility, geopolitical disruptions, and non-economic export constraints affect economic resilience in the mentioned countries. Accordingly, the methodology of the study is based on comparative case studies, w

APA, Harvard, Vancouver, ISO, and other styles

47

Mutoni, Kate. "The Role of Government Intervention in Mitigating Economic Shocks." International Journal of Economic Policy 4, no. 2 (2024): 14–26. http://dx.doi.org/10.47941/ijecop.1763.

Full text

Abstract:

Purpose: This study sought to explore the role of government intervention in mitigation economic shocks. Methodology: The study adopted a desktop research methodology. Desk research refers to secondary data or that which can be collected without fieldwork. Desk research is basically involved in collecting data from existing resources hence it is often considered a low cost technique as compared to field research, as the main cost is involved in executive’s time, telephone charges and directories. Thus, the study relied on already published studies, reports and statistics. This secondary

APA, Harvard, Vancouver, ISO, and other styles

48

Li, Huiqin, Shuai Guan, and Yongfu Liu. "Analysis on the Steady Growth Effect of China’s Fiscal Policy from a Dynamic Perspective." Sustainability 14, no. 13 (2022): 7648. http://dx.doi.org/10.3390/su14137648.

Full text

Abstract:

Under the goal of a “new development pattern”, it is of great practical significance to accurately identify the economic growth effect of fiscal and tax policies. This paper constructs a TVP-FAVAR model to measure the economic effects of China’s fiscal and tax policies at the aggregate and structural levels. The results show that the reduction in total tax has a positive effect on real variables such as output and consumption; especially at the present stage, the promotion effect of total tax reduction on economic growth is relatively strong, but the stimulation effect on price is relatively w

APA, Harvard, Vancouver, ISO, and other styles

49

NUNES, RICARDO. "The Formation of the Public Agenda in the Brazilian Tax Reform: Difficulties, Coalitions, and Impacts." Journal of Economics, Finance and Accounting Studies 7, no. 2 (2025): 148–62. https://doi.org/10.32996/jefas.2025.7.2.13.

Full text

Abstract:

The text examines the formation of the public agenda on tax reform in Brazil, focusing on how its central narrative justified the proposed fiscal changes. The reform was presented as necessary for simplifying the tax system but faced resistance from regional and sectoral interests. Tax system distortions reinforced the need for reform. One key issue is the variation in tax rates across states, which increases transaction costs and limits market reach. Additionally, Brazil’s tax system is regressive, with consumption taxes placing a greater burden on lower-income groups. Tax increases have been

APA, Harvard, Vancouver, ISO, and other styles

50

O'Reilly, James, Clare Pope, and Amy Lomas. "Development of the clean hydrogen industry in Australia – a regulatory and fiscal roadmap for the fuel of the future." APPEA Journal 61, no. 2 (2021): 454. http://dx.doi.org/10.1071/aj20190.

Full text

Abstract:

As Australia moves toward decarbonisation across all of its sectors, the production and use of clean hydrogen have emerged as a clear alternative. It is versatile, storable, transportable and, ultimately, a fuel source that is carbon free. Funding and policy announcements across State and Federal Governments for the hydrogen industry have built momentum in recent years, with projects already underway to address new uses for hydrogen, which are looking to improve the economics of production to meet the expected future demand not only here in Australia but also internationally. So, how can Austr

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!