Publications → Financial Markets → Taxes
- History of formation and development of national tax system in Tajikistan
-
November 19, 2008 10:58
Current work is aimed at discovering common and unique features in the formation of national tax system and revealing specific characters in its functioning on various phases of historical development of the Tajik society. (Available only in Russian).
- Tax and budget regulation in Tajik economy
-
November 19, 2008 10:48
Current research work is aimed at substantiation of measures in the increasing the effectiveness of the tax and budget regulation in the economy of Tajikistan. (Available only in Russian).
- Assessment of the effects of the changes in the property transfer tax
-
March 3, 2008 13:57
The Law on Property Taxes has been substantially amended in June 2007. These amendments have not only introduced some specific new articles of interest for the citizens and businesses, but have also introduced changes which will have a strong impact to revenues, and more generally financial position of local municipalities.
- Tax collecting campaign
-
March 3, 2008 13:54
Observations on the Governments advertising campaign to increase the collection of tax revenue. The article raises questions about the state’s role in funding of roads, sport and culture.
- Reform of taxation system
-
March 3, 2008 13:39
This detailed paper is the result of extensive research by the authors, and cooperation with colleagues at the conference on taxation reform held in late 2003 under the auspices of the Centre for Liberal Democratic Studies.
- Intergovernmental fiscal transfers in Azerbaijan: role of tax-sharing in local government financing
-
February 27, 2008 15:33
In this paper, Elshad Mikayilov, assesses the role of shared taxes type of transfers as a source for municipal financing in Azerbaijan. In particular, it argues that tax sharing will improve the fiscal capacity of local self-governments and thus promote their local autonomy.
- The Impact of Social and Tax Policies on Families with Children: Comparative Study of the Czech Republic, Hungary, Poland and Slovakia
-
January 18, 2008 17:45
The paper focuses on the impact of government social and tax policy on families with children compared to their childless couples in the Czech Republic, Hungary, Poland and Slovakia.
- Reforming tax expenditure programs in Poland
-
January 2, 2008 15:45
The authors contend that strengthening the administration of Poland's tax expenditure programs is the first step toward making them effective and equitable, limiting their costs, and preventing the tax base from shrinking. They discuss options for increasing the scrutiny of the tax expenditure programs, defining their opportunity costs and effect on the tax system. Currently these programs enjoy a funding advantage over direct spending programs because they are not subject to systematic review.
- How tax policy and incentives affect foreign direct investment - a review
-
January 2, 2008 15:37
The authors review the literature on tax policy, and foreign direct investment, and explore possibilities for research. They observe that tax incentives neither make up for serious deficiencies in a country's investment environment, nor generate the desired externalities.
- Costs of taxation and the benefits of public goods : the role of income effects
-
November 23, 2007 13:18
The fact that raising taxes can increase taxed labor supply through income effects is frequently used to justify much lower measures of the marginal welfare cost of taxes and greater public good provision than indicated by traditional, compensated analyses. The authors confirm that this difference remains substantial with newer elasticity estimates, but show that either compensated or uncompensated measures of the marginal cost of funds can be used to evaluate the costs of taxation-and will provide the same result-as long as the income effects of both taxes and public good provision are incorporated in a consistent manner.
- Taxes, competition and finance for Albanian enterprises: evidence from a field study
-
May 16, 2007 14:41
This paper analyses the results from a survey conducted in 1999 of more than 100 enterprises in Albania. The main finding of the survey is that registered businesses regard competition from the informal sector as the most important problem they face in doing business. Unregistered firms have a significant advantage because they are able to evade the relatively high tax burden.
- Effective versus statutory taxation: measuring effective tax administration in transition economies
-
May 16, 2007 14:41
Wide differences between effective or realised average tax rates, and tax yields that would result if statutory tax rates were strictly applied indicate problems with tax compliance and collection. Due to the greater politicisation of tax systems in transition economies (TEs), we would expect the shortfalls in effective tax yields for TEs to be larger than a benchmark for the mature market economies where tax systems are well established, the administrative capacity is stronger and tax arrears are tolerated less frequently.
- Georgian Tax Initiative Questioned
-
May 15, 2007 09:54
Current article discusses a new tax initiative announced by Georgian President Mikheil Saakashvili. While the government has boasted it will significantly lower the tax burden for businesses, tax experts and opposition politicians are questioning who will truly benefit from the changes.
- The Polish tax system - What has been achieved thus far? What should be done in the future?
-
May 15, 2007 09:53
The paper briefly discussed the main parts of the Polish tax system underlining its important bad points and problems.
- Effects of the 2004 Personal Income Tax System Reform on the Shadow Sector in Ukraine
-
May 15, 2007 09:53
The paper researches the consequences of the pit reform of 2004 introduced on tax revenues, shadow activities, and income streams.
- Slovak tax reform: one year after
-
May 15, 2007 09:53
This paper presents detailed information on the Slovak tax reform adopted in 2004 and the first results it brings after one year in place.
- A Short Play on the Idea of the Laffer Curve in Transition Economies
-
May 15, 2007 09:53
The paper examines whether Laffer Curve exists in the Czech Republic, Hungary and Poland.
- Tax Systems in the Selected Transition Economies
-
May 15, 2007 09:53
The paper discusses the Value Added Tax, Personal Income Tax, Corporate Income Tax and excise tax in Poland, the Czech Republic, Hungary, Russia, Georgia, Ukraine, and the Kyrgyz Republic.
- Who Pays Taxes and Who Gets Benefits in the Czech Republic
-
May 15, 2007 09:51
This paper summarizes the institute's previous research on the distributive effects of the tax and social systems in the Czech Republic.
- Centralization Trade-off with Non-Uniform Taxes.
-
May 15, 2007 09:51
This paper deals with the relative merits of centralized and decentralized provision of local public goods.
- 1
- 2
- Browse by organization
-
-
Institute for Scientific Research on Economic Reforms
-
Institute for Privatization and Management Research Center
-
ACIPS
-
Public Policy Research Centre
-
Economic Policy Institute "Bishkek Consensus"
-
Institute for Development and Social Initiatives
-
Center for Strategic Studies and Reforms
-
Institute for Economic Research
-
Center for Economic Research
-
Institute of Economic Studies
-
Center for Social and Economic Research
-
Institute for the Economy in Transition
-
Institute for Economic and Social Reforms
-
International Center for Economic Growth, European Center
-
Center of Strategic Research
-
Economics Education and Research Consortium
-
Economics Institute
-
National Institute of Strategic Planning and Economic Development
-
- Popular keywords
-
- Agriculture
- Albania
- Asia
- Azerbaijan
- Balance
- Bank
- Belarus
- BiH
- Budget
- Bulgaria
- Business
- CEE
- CIS
- Capital
- Central
- Cooperation
- Corporate
- Corruption
- Credit
- Crisis
- Croatia
- Currency
- Czech
- Developing
- Development
- EU
- Economic
- Economy
- Education
- Energy
- Enterprise
- Environment
- Epin
- Europe
- Exchange
- Export
- FDI
- Finance
- Firm
- Fiscal
- Forecast
- GDP
- Gas
- Georgia
- Governance
- Growth
- Health
- Hungary
- Income
- Industrial
- Industry
- Inflation
- Information
- Investment
- Issues
- Kazakhstan
- Kyrgyzstan
- Labour
- Law
- Macedonia
- Macroeconomic
- Market
- Microeconomic
- Migration
- Moldova
- Monetary
- Montenegro
- Oil
- Pension
- Poland
- Policy
- Politics
- Poverty
- Price
- Privatization
- Public
- Rate
- Reform
- Risk
- Romania
- Russia
- SEE
- SME
- Serbia
- Slovakia
- Social
- Society
- Socio-economic
- Soviet
- Tajikistan
- Tax
- Trade
- Transition
- Turkmenistan
- Ukraine
- Unemployment
- Union
- Uzbekistan
- WTO
