Public Finance - Science topic

RESUME / ABSTRACT : Pierre J-Y. Le Blavec (mars 2026), "Mes carnets de campagnes électorales : ou l'engagement citoyen au service du Handicap (PSH/RQTH/BOEH) / My electoral campaign notebooks : or citizen benevolent-engagement for Disability in Europe." - DEDICACE / TRIBUTE : en respectueux hommage de la mémoire ; et en amical souvenir, des sénateu...

This article examines performance-based funding (PBF) as a governance tool in higher education through a meta-narrative review of recent literature. Rather than offering yet another extensive critique of neoliberalism and new public management (NPM) as drivers of PBF, it calls for a closer look at the conditions under which PBF succeeds or fails, a...

Nepal's vast hydropower potential remains underutilized due to persistent delays in project implementation, undermining energy security and economic growth. This study investigates the systemic bottlenecks hindering large-scale hydropower development through mixed-methods analysis, including case studies of delayed projects such as Upper Tamakoshi...

Purpose: This study investigates the influence of financial planning, internal control systems, information communication systems, and procurement systems on prudent financial management in the County Government of Kiambu, Kenya. The study is based on the theory of public expenditure, systems theory, and transaction cost theory. Methodology: The st...

The Just Energy Transition Partnerships (JETPs) - between G-7+ countries and South Africa (2021), Indonesia (2022), Viet Nam (2022), and Senegal (2023) - aim to expedite coal phase out, promote renewables and incentivize a just transition. Past climate finance initiatives often fell short in terms of recipient countries’ autonomy and their financin...

This research analyzes public finance management about the 2023 earthquake in Morocco, emphasizing the obstacles and concerns faced by the Moroccan government in mobilizing financial resources for disaster relief and recovery. This research used a qualitative case study technique to investigate the tactics utilized, focusing specifically on the fun...

This study aims to assess the effectiveness of public finance governance in Morocco, Tunisia, and Jordan in achieving inclusive growth from 2010 to 2024. The research explores how fiscal policies, public finance management reforms, and social spending contribute to economic development in these countries. Additionally, the study highlights challeng...

Kaneko Masaru is one of Japan's best-known students of the country's crisis-ridden political economy and public finances. He is also a very prolific public intellectual. Over the past five years, he has authored or co-authored over 20 books, co-edited six, and written dozens of articles in the monthlies and the press. Kaneko writes in a country sti...

If the only certainties in life are death and taxes, in recent years struggles over tax policy and tax reform in Japan have become fierce indeed. At the heart of the struggle is the bleak situation of Japan's public finances. The downside of attempts to revive the moribund post-bubble economy through fiscal stimuli (public works spending and tax cu...

Este artigo tem como objetivo avaliar o efeito do financiamento da Atenção Primária à Saúde (APS) sobre as Internações por Condições Sensíveis à Atenção Primária (ICSAP) nos municípios catarinenses no período de 2010 a 2019. O método empregado foi o estudo econométrico em dados em painel dinâmico com momentos generalizados, controlando para fatores...

This article examines the problems associated with the fact that Japanese nuclear power plants have multiple reactors within one plant and are concentrated in specific regions. It analyzes the situation from international, domestic, and local perspectives, revealing features of Japanese state-local relations.

The South African government and economic growth are jeopardised by corruption in public money. Issues stemming from apartheid, inadequate public financial management, fragile regulatory frameworks, and entrenched political favouritism have intensified the situation. This chapter analyses the corruption in South Africa's public finance, its theoret...

El país experimentó un cambio sustancial en 1993 cuando tuvo lugar la reforma de su sistema pensional y de salud mediante la Ley 100, la cual escindió el hasta entonces control estatal de la seguridad social y creó un sistema dual, vigente hasta la fecha, y que consiste en un régimen denominado de Prima Media (RPM) y en otro denominado de Ahorro In...

The mainstream economic theory, explains how the equilibrium will be realized in production and consumption under the assumption of the rationality of individuals. In this context, each individual operating in the market will serve the society while maximizing his own benefit. Therefore, there is no need for government intervention in the market. H...

Slovakia is experiencing difficult economic times. Inherited burdens from the past—such as high hidden debt and low wages—are now compounded by a high degree of unpredictability. In addition to existing challenges such as the demographic crisis, climate change, and the introduction of new technologies, the U.S. trade war has emerged as another pres...

This study aims to investigate how sustainable innovation (SI) influences the relationship between internal audit effectiveness (IAE) and sustainability auditing (SA) practices in Libya’s public sector, providing valuable insights into its implications for public finance governance and financial regulation. Additionally, it examines how audit stand...

As populations worldwide continue to age, governments face significant issues concerning the viability of public pensions, the provision of healthcare, and labour market dynamics. The shift toward an aging population will have significant implications for economies, social well-being, and public finances. In Malaysia, the declining fertility rate a...

Driven by the digital education strategy, the field of higher education is undergoing accelerated transformation. As a core course in the field of finance and economics, the teaching model of public finance urgently needs innovation to meet the requirements of the "New Economics and Management" (NEM) strategy for cultivating high-quality profession...

Turkish academic promotion rules that took effect in 2016 completed the metrifica-tion of the promotion regime and turned performance evaluations into a mechanical publication counting exercise. We argue that the lack of judgemental depth and quality emphasis in metric-based career rules incentivize gaming behaviour. This paper utilizes the near po...

In this study, we explore how the duration and presence of IMF programmes modify the relationship between fiscal activities (revenue and expenditure) and government debt reduction across African nations. Focusing on 20 African economies that subscribed to the IMF stabilisation programme between 2004 and 2020 and using the dynamic GMM estimation app...

The study examines the regional integration of the African banking sector and explores the factors explaining interbank integration in Africa. It adopts the variance decomposition and Kalman smoother techniques and relies on data from fifteen (15) African countries from 2002 to 2022. The evidence shows that regional components are generally less im...

This article explores the transformative potential of municipal bonds as newly formalised under Sections 259 and 260 of Nigeria's Investment and Securities Act (ISA) 2024, with particular emphasis on their implications for capital market development, subnational governance, and infrastructure financing. For the first time, local government authorit...

Background: Local structures or institutions are widely regarded as crucial agents in the redistribution of financial resources that are key to local economic development (LED) in municipalities within developing countries. Despite this, the gap between public finance legislation (which needs local structures for its implementation) and LED persist...

Purpose: Good zakat management has always been a challenge for zakat institutions. For this reason, the main reference that is often used is to imitate the management of zakat that has been done by Umar bin Abdul Aziz. This study aims to determine the role of public financial management through the zakat instrument applied during the reign of Umar...

Pays plutôt urbanisé , à faible démographie de l’Afrique Centrale (6.3 millions d’habitants en 2024), la République du Congo fait partie des pays riches en ressources naturelles dont le potentiel économique repose essentiellement sur la production et l’exportation du pétrole . Depuis deux décennies, la croissance du PIB a été largement tributaire d...

This study uses a comparative perspective to investigate how fiscal policies and budgetary mechanisms influence structural economic changes. By constructing a theoretical model rooted in the government’s non-homothetic preferences, we analyze how fiscal variables such as the tax burden, public deficit, and debt levels asymmetrically impact both int...

O alto endividamento do estado do Rio de Janeiro é usualmente visto como fruto da irresponsabilidade de sua administração, o que implicaria no risco moral de a União não punir o estado por tal comportamento. O presente artigo visa avaliar em que medida fatores exógenos à administração intervêm nesse endividamento – como as taxas de juros cobradas,...

This study investigates the role of Electronic Tax Stamps (ETS) in enhancing the collection of excise duty in Tanzania. Introduced in 2018, ETS was designed as a transformative tax administration reform aimed at improving the traceability, monitoring, and authentication of excisable goods such as alcohol, tobacco, and soft drinks. The Tanzanian gov...

This edited book provides a comprehensive and integrated understanding of the public sector's role in building economic and social resilience. It focuses on how public finance and economic policy can best support countries' ability to absorb emerging shocks as well as adapt to evolving circumstances. The experiences of recent years, including multi...

Objectives Economic psychology is a discipline that deals with the mental mechanisms and processes underlying consumer and other economic behaviour of a fiscal illusionary nature, through specific perceptions of nominal and real values in taxed and financial processes (psychology of taxation, interest rates, or inflation. Material and methods The...

Public economics is a branch of economics that deals with the role of government in the economy. If examines the allocation of resources, Income, Distribution and market failures, and analyzes the effects of government interventions such as taxation, public expenditure and regulations of public economic policymakers can design policies that promote...

Using the dynamic model proposed by Leão and Leão (2024), this paper argues that, in an economy situated below full employment, an increase in government spending may reduce the debt-to-GDP ratio in the medium term. The reason is the following one. Through the so-called “paradox of investment”, a fiscal stimulus triggers a multi-year process of mut...

This study examines the influence of internal accounting controls on the accuracy of financial statements within public sector institutions in Kenya. Accurate financial reporting is critical for ensuring transparency, accountability, and sound decision-making in public finance management. The study explores key components of internal controls, incl...

Through reforms to its public Financial Management (PFM) system Zambia has made strides to promote transparency, accountability, and efficiency in the use of public resources. An example of this is the Integrated Financial Management Information System (IFMIS) project, a digital platform set up to enhance financial transactions as well as transacti...

The shift from cash-based accounting to accrual accounting is a major reform in Saudi Arabia’s public finance as well as in the public sector financial reporting that entered into the Kingdom’s determination to improve compliance with international standards as stipulated under the Vision 2030 agenda. This paper looks into the opportunities, challe...

The effectiveness of the budget implementation of a government agency is reflected in the absorption of the budget. This study examines the budget absorption indicators of the Ministry of Investment and Downstream Industry/BKPM for the year 2023 using the performance indicators for budget implementation derived from the PER-5 PB 2022 and 2024. With...

This paper critically evaluates the suitability of Bitcoin as a reserve asset for U.S. federal and state governments, particularly during periods of economic downturn. Drawing on theoretical frameworks in public finance and asset management, the analysis highlights Bitcoin's extreme volatility, lack of intrinsic value, and increasing correlation wi...

Vergi Raporu Dergisi, Sayı 307. Nisan 2025 SELEKTİF VERGİLEME ve ÖZEL TÜKETİM VERGİLERİNDE ORAN FARKLILAŞTIRMASI “Tüketim vergileri açısından standart tek bir oran mı, yoksa mal ve hizmetlerin türlerine, özelliklerine ve esnekliklerine göre farklılaştırılmış bir oran mı uygulanmalıdır?” sorusu henüz maliyecilerin üzerinde uzlaşarak cevap bulabildi...

The European Fiscal Framework is grounded in the concept of the cyclically adjusted budget balance, which aims to allow the activation of automatic stabilisers during times of crisis while ensuring the sustainability of public finances. The pro-cyclical bias embedded in this framework, stemming from the methodology used to calculate the cyclically...

Dans un environnement incertain et en perpétuel mutation, les organisations ainsi que les États se trouvent dans l’obligation de maitriser leur style de management et de bonne gouvernance notamment en termes de performance, et ce en vue de préserver leur pérennité conditionnée par la capacité de faire face à l’concurrence acharnée dans tous les sec...

L'Économie Sociale et Solidaire constitue un levier stratégique pour renforcer les piliers de l'État social et favoriser la création d'emplois au Maroc. Cet article explore la contribution de l'ESS à la réduction des inégalités et à l’intégration des populations marginalisées, tout en mettant en lumière son rôle dans la formalisation de l'économie...

This study uses the literature research method to examine the legal and financial management implications of development financing. The results show that a strong legal framework and sound financial management system are key to creating sustainable, inclusive, and long-term growth-oriented development. The implications include increasing transparen...

Education is pivotal to the socio-economic development of Sub-Saharan Africa, yet funding policies across the region vary significantly. This comparative analysis examines the education funding policies of selected Sub-Saharan African countries—Nigeria, South Africa, Kenya, and Ethiopia—to assess their impact on educational access, quality, and equ...

The connection between public spending and the ambitions of urban elites is a common topic in the historiography of the late Middle Ages. However, it is still unclear how city finances and private capital interacted before the use of sophisticated financial systems of the late 13th to early 14th centuries. The case study of Siena provides an analys...

Objectives Glaucoma is a major cause of irreversible blindness in India; however, if detected early, its progression can be either prevented or stabilised through appropriate medical or surgical treatment. We aim to evaluate the cost–utility of various models for population-based glaucoma screening at primary health centres in India. We also assess...

The issue of money in politics remains a widely debated topic in the social sciences, yet scholars from Anglo-Saxon countries appear more engaged with it than their counterparts in continental Europe, where public financing of political parties is more developed. The democracy voucher (DV), a novel idea aimed at enhancing electoral equality, has re...

This edition of Public Finance Journal brings together research exploring critical issues in public finance, from voter perceptions of fiscal health to the evolving landscape of municipal finance and intergovernmental grants. As governments at all levels navigate financial sustainability, transparency, and accountability, these studies provide fres...

Purpose: This paper investigates the evolution of green bonds and sustainable financing within public sector budgeting and development initiatives from 2020 to 2024. The study aims to examine key developments in green bond issuance, assess their impact on sustainable finance, and identify barriers to their integration into public sector budgeting....

This paper explores citizen-centered digital financial reporting in selected Swiss municipalities, focusing on local public sector managers’ perceptions of the challenges and opportunities involved in making financial information more accessible, understandable, and usable for citizens. Based on nine semi- structured interviews with officials from...

The main objective of this investigation is to analyze how high levels of public debt and deficit affect the preparedness of countries to face emergencies. In particular, this study examines the relationship between level of public debt and deficit as a share of GDP and health expenditures to face preparedness of European countries in the presence...

The theories of fiscal federalism are a vital subject within the field of public finance. They provide a normative framework for determining the allocation of financial powers within federal systems and multi-level government systems. This study delves into the first and second generations of fiscal federalism theories, offering a comprehensive und...

The paper proves that ensuring the tax security of the state is a necessary condition for the realization of its fiscal interest, which requires effective management of the tax system, improvement of tax control and increased responsibility for violations of tax legislation. It is substantiated that a comprehensive approach to the development of th...

The author attempts to answer the question: can deregulation be a method to solve the problem of pension insurance financing? Pension insurance models and systems in EU member states since the 1970s, have shown increasing financial inefficiency, increasingly threatening the sustainability of public finances. At the same time, it is worth emphasizin...

This article investigates the role of soft law instruments in global auditing, with a focus on the contributions of INTOSAI, international declarations, and the development of JURISAI in shaping Supreme Audit Institutions (SAIs). It highlights the International Organization of Supreme Audit Institutions (INTOSAI) as a key global actor fostering tra...

In this study, the causal effects of tax revenue, government expenditure, and economic growth are examined for Nigeria using monthly data from 1981 to 2020. The study used wavelets Granger causality econometrics approach to conduct the empirical analysis. Specifically, our findings from the wavelet decomposition and Wavelet Granger Causality show t...

A significant part of the literature on fiscal decentralization confirms that the greater the ability of decentralized governments to adapt policies to local preferences and to be innovative in providing public services, the greater the potential for investments and economic growth. This paper examines the dynamic effects and relationship between o...

Las finanzas públicas desempeñan un papel crucial en el desarrollo económico local, ya que la adecuada administración e implementación de los recursos públicos impacta directamente en el bienestar y progreso de las comunidades. Este artículo analiza la gestión de los recursos públicos en la economía del cantón Quevedo durante el año 2024, con un en...

Communal utilities associations in Poland are legal entities of the public finance sector separate from local government units. Their autonomy is determined by, e.g. legal personality, performance of public tasks on their own behalf and at their own responsibility, adoption of their own budgets, possession of ruling and control as well as executive...

The purpose of this study is to systematically analyse the functioning of the state budget of Ukraine in the context of the war economy and identify the key triggers of its post-war recovery. The article discusses the current challenges associated with the transformation of the structure of budget expenditures, a significant budget deficit, rising...

Background With the rapid development of society, China is facing an increasingly serious problem of population aging. This trend poses new challenges to the labor force structure, public medical care construction and elderly care services, forcing the government to make a series of policy adjustments. Jiangsu Province, as a region with prominent a...

Tax evasion and money laundering of criminal proceeds are two phenomena that present significant challenges for modern economies and justice systems. Tax evasion involves any action aimed at avoiding tax obligations, including the inaccurate reporting of income, hiding sources of income, and utilizing complex structures to minimize taxes and duties...

This article deals with the issue of sustainable development concerning the current legal regulation of public finances in the Czech Republic. The Act on Budgetary Responsibility Rules imposes an obligation on the state and territorial self-governing units to ensure healthy and sustainable public finances. The aim of this article is to evaluate, th...

Getulio Vargas was one of the main Brazilian presidents to be labeled as populist, even in literature, with a greater emphasis on politics than on the economy. The hypothesis adopted, confirmed by research, is that the economic policy practiced by the Vargas government during the Estado Novo did not exhibit the behavior predicted by economic populi...

Związek metropolitalny w województwie śląskim, utworzony w 2017 r., jest jednostką organizacyjną sektora finansów publicznych. Uczestniczy w procesach gromadzenia i wydatkowania środków publicznych, które podlegają kontroli wewnętrznej (wykonywanej przez organy związku) oraz zewnętrznej (wykonywanej przez regionalną izbę obrachunkową oraz Najwyższą...

Purpose: This study investigates how the implementation of Integrated Financial Management Information Systems (IFMIS) influences internal audit practices at the Ministry of Finance in Juba, South Sudan. It aims to assess IFMIS's impact on governance and financial accountability, particularly in a developing country like South Sudan, which struggle...

Nosso trabalho examina, com base em fontes documentais diversas, as finanças públicas de Goiás, especialmente no que tange às suas receitas, orçamentos e fontes de tributação entre c. 1870 e c. 1889. Desta feita, como desdobramento natural do estudo das finanças goianas através de seu sistema de arrecadação e balanços de diferentes exercícios finan...

Neste artigo, com base em extensa analise documental, estudamos as finanças públicas da cidade de São Paulo desde a implantação do regime republicano até 1930. O regime monárquico brasileiro era um estado unitário, com alto grau de centralização política e alguma autonomia administrativa local. O regime republicano, instaurado em 1889, optou por um...

Tax auditing serves as a crucial mechanism for ensuring the sustainability of public finance and enhancing tax compliance, prompting governments to develop various methods to prevent tax losses and ensure tax equity. In the United States, tax audits are conducted by the Internal Revenue Service (IRS), with most audits taking the form of corresponde...

La sostenibilidad fiscal y la inversión pública son dos componentes fundamentales de la política económica de Ecuador en el período 2019-2023, un tema crucial para el desarrollo económico y social del país. El problema principal radica en las restricciones presupuestarias derivadas de un alto nivel de endeudamiento y la caída de los ingresos fiscal...

This study investigates the impact of the Treasury Single Account (TSA) on tax revenue in Nigeria, specifically focusing on oil tax revenue (OTR) and non-oil tax revenue (NTR) across pre- and post-TSA implementation periods. Utilizing quarterly data from 2008 to 2022, the research employs both parametric and non-parametric statistical methods. The...

В статті доведено, що аналіз соціальних трансфертів є важливим аспектом сучасної економічної науки, оскільки ці трансферти безпосередньо впливають на соціальну стабільність, економічну рівновагу та добробут населення. В умовах глобалізації, швидких економічних трансформацій та зміни пріоритетів в управлінні публічними фінансами, ефективність і стій...

This study explored two public finance questions attitude toward the justifiability of tax evasion, and whether it is a legitimate function of government to tax the rich and subsidize the poor. It also compared the relative quality of three artificial intelligence chat bots Microsoft Copilot, Google Gemini and DeepSeek. The three chat bots were ask...

The Indian mould making industry is at a critical juncture characterized by unprecedented opportunities for growth and formidable challenges in a rapidly evolving global economic landscape. To become a global leader, the tooling sector must prioritize the adoption of cutting-edge technologies. This research article investigates the critical role of...

The study examines how corruption affects various dimensions in Colombia, specifically social, cultural and economic dynamics. It underscores the importance of analyzing the interrelations between corruption and democracy, ethics, human behavior, tourism, public finance and transparency. The specific objective of this study is to identify the categ...

O presente estudo visa analisar os impactos da Covid-19 nas despesas públicas em saúde nos 497 municípios do estado do Rio Grande do Sul no período 2019-2021. Descreve o financiamento da saúde pública, a organização federativa e o papel dos municípios na pandemia. Em termos metodológicos é uma pesquisa quali-quantitativa, de caráter exploratório e...

Teaching materials for Fundamentals of Private and Public Finance at University of Economics and Human Sciences at Warsaw, Poland.

Artykuł jest próbą omówienia regulacji ustawowych dotyczących zadań i funkcji Banku Polskiego S.A. określonych w przepisach prawa. Największy nacisk położono na zaprezentowanie regulacji w ich pierwotnym brzmieniu, obowiązującym na początku działalności banku. W artykule ukazano sytuację historyczną i polityczną, ponieważ miała ona istotne, a nawet...

The ability of blockchain technology to innovate digital payments system is increasingly recognized, particularly in the public sector of emerging economies. This paper takes an exploratory approach to find out how it can be possible for blockchain-integrated digital payment systems to create enhanced transparency and security alongside improved ec...

Les fonctions musgraviennes fondées sur le fédéralisme budgétaire est une théorie de la finance publique selon laquelle l'État, lorsqu'il est un État-providence, dispose de trois rôles : régulation, allocation, et redistribution. Cette théorie portant le nom de Richard Musgrave qui a été énoncée en 1959, reste d’actualité. La gestion de trésore...

The Adaptation Gap Report 2024 has highlighted a critical shortfall in adaptation finance, with an estimated gap between US$187 billion and US$359 billion annually, far exceeding the current public finance flows, which reached about US$27.5 billion in 2022. This review paper emphasizes the urgency of bridging the adaptation finance gap to address t...

Invited Speaker, Congress: IMPACT OF MIGRATION ON SOCIAL AND ECONOMIC DEVELOPMENT Full-Professor PhD. Habil. Cristina Raluca Gh. Popescu1 1University of Bucharest, Romania and The Bucharest University of Economic Studies, Romania, Bucharest, Romania. ABSTRACT According to the Organization for Economic Cooperation and Development and the Intern...

Background This study aims to evaluate the curative care expenditure (CCE) of Parkinson’s disease (PD) under different comorbidity conditions to provide a reference basis for formulating health policies for PD. Methods This study used a multi-stage stratified random sampling method to investigate 37,604 PD patients in 1,600 medical institutions in...

This study explores the potential and challenges of the Treasury Single Account (TSA), which the current government of Nigeria has recently fully implemented to drive economic growth and development. The government aims to close gaps and plug leaks in government funds while ensuring a robust financial management system to guarantee transparency and...

The current stage of the economic development and social sphere of Kazakhstan is characterized by the formulation of large-scale national socio-economic tasks. Their solution cannot be carried out without qualitative transformations and increasing the efficiency of the state, primarily in the management of the economy and public finances.In the con...

The article concludes that a significant increase in the efficiency of infrastructure enterprises and activation of modernization processes are possible only with the participation of the State both through mobilization of public finances and motivational factors formed by the State that encourage private investors to finance infrastructure industr...

Hoy día, tanto los investigadores como los hacedores de políticas públicas están de acuerdo en que los refugiados y los migrantes con pocas habilidades laborales admitidos en la Unión Europea constituyen un costo neto y una carga fiscal para las sociedades receptoras. Mientras los investigadores sacan esta conclusión de un presumible ejercicio cont...

A key interaction between federal and local governments comes from intergovernmental transfers and grants-in-aid. Popular grant programs include Community Development Block Grants (CDBGs) and Federal Transportation Formula Grants. Intergovernmental grants are a critical tool for local development, planning, and sustainable public finance. However,...

The political economy of labour migration in the Netherlands As a result of EU expansion since 2004, the number of labour migrants in the Netherlands has increased substantially. Partly because of this, labour migration has become an important topic in the political and social debate in recent years. In the initial period after 2004, the focus of t...

This paper examines the public finance management (PFM) systems of Türkiye and the United States, highlighting their contrasting approaches to fiscal governance. Türkiye employs a centralized system influenced by European Union frameworks, with a strong emphasis on fiscal discipline and medium-term planning. In contrast, the United States operates...

Accelerating technological progress is a potential threat to employment. In this context, the reduction of taxes on labour income can be used as an effective measure to maintain employment, but it will inevitably decrease tax revenues. Various solutions are being considered to compensate for the loss of tax revenue, including the taxation of automa...

This research addressed the role of digital transformation in enhancing E-Government and its impact on improving public finance oversight. We initially reviewed the concept of digital transformation, its models and benefits, then moved on to the concept of e-government, its objectives and various forms. We also discussed the relationship between di...

This research paper examines the legal aspects of financing and implementation of the green economy concept, which is a key element of sustainable development. The authors analyse the impact of traditional production practices, such as the use of tetraethyl lead and chlorofluorocarbons, on the environment and human health, emphasising the urgency o...

(GREEK ECONOMIC OUTLOOK). Greece, following a prolonged period of economic crisis that left a significant impact on both consumers and businesses in the country, has demonstrated remarkable recovery in recent years. Notably, since 2018, (except for the year 2020, which was hit by COVID-19) the Greek economy has achieved growth rates of real GDP exc...

Four years before the Macedonian authorities submitted the request for membership in the European Union, they have started the process of tax harmonization with the EU law. Therefore, in 2000 the legislator adopted the Law on the Value Added Tax that was completely established on the basic principles of the VI VAT directive, considered as the raiso...

Introduction. The presence of regulatory, organizational, technical, methodological, informational, and personnel problems in the domestic system of state financial control leads to a decrease in its efficiency and objectivity, as well as irrational management of state property and resources. The purpose of the paper is to study the problems of sta...

This article shares new evidence on the contribution family firms made to the UK economy in 2023. The "State of the Nation” provides a bird’s eye view of the UK family business sector. The report, compiled by the Centre for Economics and Business Research (Cebr) in collaboration with the Family Business Research Foundation, examines the demographic...

Tax evasion causes serious damage to public finances every year, and effective strategies to combat these risks are essential to ensure stable budget revenues. The aim of the study is to analyse the causes of tax evasion and evaluate the relevant policy measures based on the experience of different countries. The study employs econometric analysis,...

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...

Achieving a clean energy transition requires global financial flows to be redirected away from fossil fuels and into renewable energy. While capital market actors and multilateral financial institutions have been the subject of significant scholarly attention, public bilateral financial institutions, especially Export Credit Agencies (ECAs), have b...