Temat: Fiscal competitiveness - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Analysis of fiscal competitiveness in Lithuania’s municipalities
Autorzy:: Bajorūnienė, Roberta
Rudytė, Dalia
Skunčikienė, Solveiga
Powiązania:: https://bibliotekanauki.pl/articles/957859.pdf
Data publikacji:: 2016
Wydawca:: Fundacja Pro Scientia Publica
Tematy:: Municipality
Fiscal competitiveness
Budget revenue
Expenditure
Surplus value per person.
Opis:: Nowadays municipal revenue management and administrative issues are more important and problematic. It is noted that in Lithuania’s separate municipalities collected budget revenues, formed budget expenditure, set borrowing limits, allocated from the state budget financial resources (grants) are significantly different. In order to determine reasons for these differences, it is appropriate to analyze the municipal fiscal competitiveness and identify fiscal competitiveness factors of individual Lithuanian municipalities. Understanding municipal fiscal competitiveness factors helps to explain why some municipalities more successfully than others increase tax revenue level and financial - social opportunities of their populations. This scientific article is funded by the Research Council of Lithuania according to the project „The evaluation of municipalities’ fiscal competitiveness in the context of economic growth” (2015-2018), registration No. MIP-013/2015.
Źródło:: Journal of Education Culture and Society; 2016, 7, 2; 424-439
2081-1640
Pojawia się w:: Journal of Education Culture and Society
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 2.

Tytuł:: Competitiveness, fiscal policy and corruption: evidence from Central and Eastern European countries
Autorzy:: Tiganasu, Ramona
Pascariu, Gabriela
Lupu, Dan
Powiązania:: https://bibliotekanauki.pl/articles/19322582.pdf
Data publikacji:: 2022
Wydawca:: Instytut Badań Gospodarczych
Tematy:: competitiveness
fiscal policy
corruption
CEE countries
Opis:: Research background: The transformations induced by global challenges call for new approaches towards competitiveness and thus require a consistent rethinking of strategies and mechanisms so that they could be better adapted to the constantly changing context. Prior to the European Union (EU) accession, the Central and Eastern European (CEE) states began a broad process of economic reforms, including trade liberalization, mass privatization, exchange rate liberalization, all of which led to a wider opening to new markets, the creation of new opportunities for production and to ensuring the competitiveness of companies on foreign markets. By far, the most important step in the post-communist period was joining the EU, achieved after 2004. Over time, these states have faced, on the one hand, issues related to addressing systemic vulnerabilities, and on the other hand, finding the most appropriate measures to induce competitiveness. The influence of public policies on competitiveness is still an issue that needs to be debated, our study proposing to examine the reaction of external competitiveness to the increase of government spending and corruption. Purpose of the article: The aim of this paper is to analyze the impact of fiscal policies and corruption on the external competitiveness of the eleven countries from Eastern Europe (Bulgaria, Croatia, Czechia, Estonia, Hungary, Latvia, Lithuania, Poland, Romania, Slovakia and Slovenia) for the period 1995-2020. The choice of this time interval is to better capture the trinomial relationship between competitiveness, fiscal policy and corruption before and after the process of integration of the CEE states into the EU. Methods: The methodology chosen is based on ARDL (Autoregressive Distributed Lag) with structural breaks, the period taken into account being 1995-2020. The Unit root test of augmented Dickey-Fuller ADF (2016) was used to assess the time series stationarity. The test developed by Bai and Perron (2003) is applied to detect structural breaks, by resorting to the LM test. The tests for the cointegration between the considered variables, using the ARDL model, proposed by Pesaran et al. (2001), were also part of the research. The causality test of Granger et al. (2000) was used to assess the conditionality between the indicators. By applying these methods, it was highlighted that, especially after 2007, in the states under analysis, expansionary fiscal policies have led to internal devaluations of the currency, which ultimately increased external competitiveness, measured as real effective exchange rate. Instead, corruption has a negative impact on competitiveness. Findings & value added: The obtained results point out the relationship between competitiveness, fiscal policy and corruption in CEE countries. In the case of those that have a high competitiveness, even if there are large government expenditures, there is also an economic environment conducive to the implementation of measures that generate added value on a large scale. Conversely, in countries where corruption is high, the impact of government fiscal policies on competitiveness is reduced due to the negative effects caused by this phenomenon. Our study brings at least two contributions to the literature. First of all, the research shows how a growth in public spending affects the competitiveness of CEE economies through the real exchange rate. Secondly, it takes into account the phenomenon of corruption applied to Eastern countries, emphasizing a decrease in the external competitiveness of these economies in response to the manifestation of corruption.
Źródło:: Oeconomia Copernicana; 2022, 13, 3; 667-698
2083-1277
Pojawia się w:: Oeconomia Copernicana
Dostawca treści:: Biblioteka Nauki

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Tytuł:: POLITYKA PODATKOWA A KONKURENCYJNOŚĆ GOSPODARKI POLSKI, CZECH, SŁOWACJI I WĘGIER W LATACH 2000-2011
TAX POLICY VIS-À-VIS THE COMPETITIVENESS OF ECONOMIES OF POLAND, THE CZECH REPUBLIC, SLOVAKIA AND HUNGARY BETWEEN 2000 AND 2011
Autorzy:: Gradowska, Elżbieta
Powiązania:: https://bibliotekanauki.pl/articles/693734.pdf
Data publikacji:: 2013
Wydawca:: Uniwersytet im. Adama Mickiewicza w Poznaniu
Tematy:: fiscal policy
tax policy
tax rates
competitiveness of economies
prawo podatkowe
polityka podatkowa
stawki podatku
konkurencyjność państw
Opis:: The purpose of this paper is to compare and evaluate solutions in the field of taxation introduced in the period 2000-2011 in Poland, the Czech Republic, Slovakia and Hungary. The aim is also to determine which factors triggered tax reforms. The paper provides a comparison of changes in direct and indirect taxes and discusses the structure of tax revenues in the analysed countries. The last section discusses the impact of tax reforms on the competitiveness of economies.
Celem artykułu jest porównanie i ocena rozwiązań wprowadzanych w zakresie podatków w latach 2000-2011 w Polsce, Czechach, Słowacji i Węgrzech oraz próba ustalenia, jakie czynniki były źródłem reform podatkowych. W artykule przedstawiono zmiany w podatkach pośrednich i bezpośrednich oraz omówiono strukturę dochodów podatkowych. W ostatniej części omówiono wpływ reform podatkowych na konkurencyjność państw.
Źródło:: Ruch Prawniczy, Ekonomiczny i Socjologiczny; 2013, 75, 1; 175-195
0035-9629
2543-9170
Pojawia się w:: Ruch Prawniczy, Ekonomiczny i Socjologiczny
Dostawca treści:: Biblioteka Nauki

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Tytuł:: Wpływ realizacji fiskalnych kryteriów konwergencji na konkurencyjność gospodarki Polski
The impact of fiscal convergence criteria on the competitiveness of Polish economy
Autorzy:: Nawrot, Magdalena
Powiązania:: https://bibliotekanauki.pl/articles/591638.pdf
Data publikacji:: 2015
Wydawca:: Uniwersytet Ekonomiczny w Katowicach
Tematy:: Konkurencyjność
Kryteria konwergencji
Kryzys 2008+
Polityka fiskalna
Polska
Competitiveness
Convergence criteria
Crisis 2008+
Fiscal policy
Polska
Opis:: Kryteria konwergencji, po raz pierwszy umieszczone w traktacie z Maastricht, stanowią zbiór wymogów, które powinna spełnić gospodarka państwa członkowskiego przed przystąpieniem do strefy euro. W wyniku problemów spowodowanych kryzysem 2008+ w wielu państwach członkowskich pojawiły się liczne kontrowersje związane z kryteriami konwergencji. Polska zobowiązała się do przyjęcia euro w momencie akcesji. Kryteria fiskalne bezpośrednio wpływają na kształt budżetu, a przez to - pośrednio - na gospodarkę, w tym konkurencyjność. Analiza wskaźników używanych w najpopularniejszych rankingach konkurencyjności pozwala zauważyć sfery bezpośrednio oraz pośrednio zależne od stopnia realizacji fiskalnych kryteriów konwergencji. Artykuł stanowi próbę odpowiedzi na pytanie o zależność pomiędzy wypełnieniem fiskalnych kryteriów konwergencji a poziomem konkurencyjności, z uwzględnieniem hamującej roli restrykcji budżetowych w sytuacji spowolnienia gospodarczego.
The convergence criteria, which were for the first time introduced in the Maastricht Treaty, constitute a set of requirements that should be met by the economy of a Member State before its accession to the euro zone. As a result of the problems caused by the crisis 2008+ in various member-states, some controversy associated with the convergence criteria has arisen. Joining the European Union, Poland pledged to eventually adopt the euro. The fiscal criteria directly affect the shape of the national budget, and thus - indirectly - whole economy, including competitiveness. Analysis of the indicators used in the most popular rankings of competitiveness, allows to identify fields that depend, directly or indirectly, on the realization of fiscal convergence criteria. This article attempts to identify the relationship between fulfillment of fiscal convergence criteria and the level of competitiveness, taking into account inhibitory role of budgetary restrictions during economic slowdown.
Źródło:: Studia Ekonomiczne; 2015, 214; 176-187
2083-8611
Pojawia się w:: Studia Ekonomiczne
Dostawca treści:: Biblioteka Nauki

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