Tags → tax
- Reforming Tax Systems: Experience of the Baltics, Russia, and Other Countries of the Former Soviet Union
-
May 15, 2007 09:50
The article focuses how and why some of the Baltics, Russia, and other countries have initiated a new stage of tax reforms.
- Taxation of Agriculture in Belarus
-
May 15, 2007 09:50
This paper focuses on the taxation of agriculture in Belarus, in particular, on the system of taxation and the structure of the government revenues deriving from agriculture
- Reform of the Simplified System of Taxation for Small Business in Belarus
-
May 15, 2007 09:50
The paper discusses the necessity to reform the existing simplified system of taxation and offers measures for it.
- Reform of the Simplified System of Taxation for Small Business in Belarus
-
May 15, 2007 09:50
The paper discusses the necessity to reform the existing simplified system of taxation and offers measures for it.
- Personal Income Tax Reform in Belarus
-
May 15, 2007 09:50
The paper discusses the present drawbacks in the personal income tax and offers some improvement and some amendments in the law
- 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.
- Distributive Impact of Czech Social Security And Tax Systems: Dynamics In Early 2000’s.
-
May 15, 2007 09:51
This paper analyzes the Czech social and tax systems and their impact on income distribution.
- 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.
- Czech Social System and Income Distribution in the Czech Republic.
-
May 15, 2007 09:51
In this paper we analyze the impact of the Czech social and taxation system on income distribution.
- Some Benefits of Reducing Inflation in Transition Economies
-
May 15, 2007 09:53
The current paper applies Feldstein's (1997, 1999) analysis of the interactions between the tax system and inflation to two transition economies: Poland and Ukraine.
- 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.
- The system of budgeting-taxing and public finances in Georgia during 1997-1998.
-
May 15, 2007 09:53
The paper considers general characteristics of changes in public finances and monetary politics during 1996-1998.
- Fiscal policy and organization of public finances in Georgia.
-
May 15, 2007 09:53
This publication deals with organization and management of public finances, where changes in organizing budget process and taxing are particularly discussed. Also, the paper discusses budget policy and ways to balance the budget.
- 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.
- 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.
- 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.
- 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.
- Bank performance in transition economies
-
May 15, 2007 09:54
This paper examines the performance of 515 banks in 16 transition economies for the years 1994-99 based on their public financial accounts. We first examine lending behaviour and probability distribution of bank profitability to determine whether these banks exhibit behaviour and performance associated with excessive risk-taking. While we do not find evidence of excessive risk-taking on average where there is significant progress in banking and related enterprise reforms, there may be a minority of poorly capitalised banks that do take excessive risks, particularly where progress in reform is less advanced.
- 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.
- 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.
- EPIN members
-
-
ACIPS
-
Center for Economic Research
-
Center for Social and Economic Research
-
Center for Strategic Studies and Reforms
-
Center of Strategic Research
-
Economic Policy Institute "Bishkek Consensus"
-
Economics Education and Research Consortium
-
Economics Institute
-
Institute for Development and Social Initiatives
-
Institute for Economic and Social Reforms
-
Institute for Privatization and Management Research Center
-
Institute for Scientific Research on Economic Reforms
-
Institute for the Economy in Transition
-
Institute of Economic Studies
-
Institute of Economic Studies (Tajikistan)
-
International Center for Economic Growth, European Center
-
National Institute of Strategic Planning and Economic Development
-
Public Policy Research Centre
-
Regional Education Network Association
-
- Popular keywords
-
- Accession
- Agriculture
- Albania
- Asia
- Azerbaijan
- Balance
- Bank
- Belarus
- BiH
- Budget
- Bulgaria
- Business
- CEE
- CIS
- Capital
- Central
- Corporate
- Corruption
- Credit
- Crisis
- Croatia
- Currency
- Czech
- Developing
- Development
- EPIN
- EU
- Economic
- Economy
- Education
- Energy
- Enterprise
- Environment
- Europe
- Exchange
- Export
- FDI
- Finance
- Firm
- Fiscal
- Forecast
- GDP
- Gas
- Georgia
- Governance
- Growth
- Health
- Hungary
- Industrial
- Industry
- Inflation
- Information
- Integration
- 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
