Tags → taxation

Proposals for Further Improvement of the System of Presumptive Income Taxation of Individual Entrepreneurs in Belarus: May 15, 2007 09:50
The paper presents the measures that would allow to make the existing system of presumptive income taxation more efficient and equitable, which would have a positive impact on small business development.

Development of private sector No comments yet
Tags: income, taxation, business, development, belarus
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.

Development of private sector No comments yet
Tags: reform, simplified, taxation
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.

Support to SME No comments yet
Tags: reform, taxation, SME, Belarus
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 No comments yet
Tags: taxation, income, welfare
Value-Added Taxation within the Customs Union of Belarus and Russia: Concept, Practices, and Lessons: January 18, 2008 12:12
This paper evaluates the previous and current system of value-added taxation on trade between Russia and Belarus, describes the design of destination value-added tax, and offers some alternative policy options.

Customs Administration No comments yet
Tags: taxation, customs, Belarus, Russia
Women labor market and the impact of selected policies: January 18, 2008 17:08
In this study the author investigates the impact of the two policy means, which can negatively influence the labor supply of women in the Czech Republic. First, joint taxation of spouses was enabled. Second, the system of the parental leave influences the female participation. The current Czech system can create significant barrier to women in entry and return to the labor market. Therefore, it leads to an excessive loss of the women human capital which markedly lowers their further employability.

Social Issues No comments yet
Tags: labour, market, Czech, women, taxation
The EU Budget Dispute – A Blessing in Disguise?: January 18, 2008 17:30
This paper analyses the European budget and the position of the ten new member states. We argue that the EU budget should be reconsidered, as the Union has expanded to 27 member states and has become more heterogeneous.

Macroeconomic Policy No comments yet
Tags: budget, EU, economic, growth, taxation
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.

Taxes No comments yet
Tags: Azerbaijan, Decentralization, Fiscal, Taxation
G17 Economic Review 26: March 3, 2008 13:25
Content: Serbia and Montenegro, Happy New 2003, The Danube and Prospects of Development of FR Yugoslavia, FR Yugoslavia Gets Closer to the European Union, The Labor Law: In Search of Proper Measures between Flexibility and Security, Lower Taxes, Increased Turnover, Improved Standards of Living

Macroeconomic Policy No comments yet
Tags: EU, Transport, Taxation, Labour, Serbia, Montenegro
G17 Economic Review 33: March 3, 2008 13:35
Contents: FRY: Main Economic Indicators; What is Going On with the Serbian Electorate? Benefits of One Year of Successful Implementation of Reforms; Changes in Tax Policy Projected for 2003;Corridor 10 - Path to Development and integration; Production and Export Growth and Increase of the Purchasing Power of Citizens; Reform of the EU and the Commission - Constitution for a New Europe? The EU Review.

Macroeconomic Policy No comments yet
Tags: Serbia, Montenegro, Growth, Taxation