scholarly journals Structural Tax Reforms and Public Spending Efficiency

Author(s):  
António Afonso ◽  
João Tovar Jalles ◽  
Ana Venâncio
Keyword(s):  
2020 ◽  
Author(s):  
Antonio Afonso ◽  
João Tovar Jalles ◽  
Ana Venâncio
Keyword(s):  

2012 ◽  
pp. 124-131
Author(s):  
Yu. Astashov

The article considers the state of things in Russian oil refining. The options for its modernization are analyzed, as well as the effects of tax reforms in the sector. It is noted that current tax reforms mostly touch upon refining, not oil extraction, so one can expect further reforms in the sector and their impact on the industry.


2012 ◽  
pp. 108-123
Author(s):  
E. Penukhina ◽  
D. Belousov ◽  
K. Mikhailenko

The article determines, describes and analyzes phases of tax reforms in Russia. We estimate macroeconomic and fiscal effects of various tax policies held during the second and third phases of tax reforms. The necessity of providing a balanced budget system, as well as complex assessment of effects of tax policy changes for the development of the Russian economy is noted.


2015 ◽  
pp. 109-127
Author(s):  
Maria Flavia Ambrosanio ◽  
Paolo Balduzzi ◽  
Massimo Bordignon
Keyword(s):  

Objective. The purpose of the article is to compare the levels and mechanisms of food security management in Ukraine and Poland, to identify the main factors influencing the processes of its formation and to determine the directions of increasing the level of Ukraine food security. Methods. The scientific results of the study were obtained using the following methods: theoretical generalization and comparison (for the study of meaningful aspects of the definition of «food security»), analysis and synthesis (for comparative analysis of Ukraine and Poland food security levels), abstract-logical method (for establishing the links between the level of economic development of countries and the levels of their food security and determining the directions of increasing the Ukraine level of food security). Results. On the basis of a comparative analysis of Ukraine and Poland food security levels, a significant gap in Ukraine’s provision of food security has been identified. Thus, with respect to all food security components identified by FAO, except for the «use» of sanitary and safe drinking water, Poland has reached far ahead of Ukraine. It has been found that for the period 2012–2018, the value of the Global Food Security Index for Ukraine decreased by 2.1 due to a decrease in the level of affordability and availability of food, while the Polish side increased its position on GFSI by 2.8 due to the increase in affordability and availability of food in the country. It has been found that the decisive influence on the level of food security in Poland, as well as high ranking in the ranking is carried out by the EU Common Agricultural Policy (CAP), the implementation of the Polish Rural Development Program and significant public spending on agriculture. It has been determined that the main directions for improving the level of food security of Ukraine should be: lifting the moratorium on the sale of agricultural land; financing the agri-food sector not only through public spending but also through EU programs; creation and implementation of the National Rural Development Program; full and unconditional implementation of Government programs on EU integration; adaptation to the EU Common Agricultural Policy standards.


2018 ◽  
pp. 356-358
Author(s):  
Oleg I. Mariskin

The review on the book: Kirillov A. K. From the Poll Tax to Income Tax: Tax Reforms of Capitalistic Russia and Their Implementation in Western Siberia in the second half of the XIX – early XX century. Novosibirsk, 2017, 178 p.


Sign in / Sign up

Export Citation Format

Share Document