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28 Russian Federation

28 Russian Federation »

Source: Fiscal Federalism in Theory and Practice

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1997

ISBN: 9781557756633

Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments

The Russian Federation has a system of fiscal federalism that has been undergoing rapid and substantial changes since it became a sovereign country at the end of 1991. Centrifugal forces have played an impor...

7 Control of Subnational Government Borrowing

7 Control of Subnational Government Borrowing »

Source: Fiscal Federalism in Theory and Practice

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1997

ISBN: 9781557756633

Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments

In the last two decades, public sector debt has shown a rising trend in relation to GDP in a wide range of countries, both federal and unitary. These increases have reflected high levels of real interest rat...

3 Tax Assignment

3 Tax Assignment »

Source: Fiscal Federalism in Theory and Practice

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1997

ISBN: 9781557756633

Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments

A key issue in the literature on fiscal federalism is the question of how subnational authorities might best be financed. This complex issue has no easy solutions, given the wide variety of systems actually...

4 Intergovernmental Transfers

4 Intergovernmental Transfers »

Source: Fiscal Federalism in Theory and Practice

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1997

ISBN: 9781557756633

Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments

The revenue and expenditure assignments discussed in the preceding chapters normally give rise to vertical and horizontal imbalances within a nation’s intergovernmental finances. A vertical imbalance occurs...

1 Intergovernmental Fiscal Relations in a Macroeconomic Perspective: An Overview

1 Intergovernmental Fiscal Relations in a Macroeconomic Perspective: An Overview »

Source: Fiscal Federalism in Theory and Practice

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1997

ISBN: 9781557756633

Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments

Over the past few decades a clear trend has emerged worldwide toward the devolution of spending and, to a lesser extent, revenue-raising responsibilities to subnational levels of government (state and local)...

2 Assigning Expenditure Responsibilities

2 Assigning Expenditure Responsibilities »

Source: Fiscal Federalism in Theory and Practice

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1997

ISBN: 9781557756633

Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments

Economic theory offers limited guidance for assigning expenditure responsibilities among different levels of government. At the micro level, the benefit principle suggests that a given service should be prov...

6 Budgetary and Financial Management

6 Budgetary and Financial Management »

Source: Fiscal Federalism in Theory and Practice

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1997

ISBN: 9781557756633

Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments

Whether in a federation or in a unitary state, lower-tier governments play an important role in delivering public policies and services. Their provision of services has an economic impact on overall activity...

Chapter 6. Mitigation and Fuel Pricing in Developing Economies*

Chapter 6. Mitigation and Fuel Pricing in Developing Economies* »

Source: Fiscal Policy to Mitigate Climate Change : A Guide for Policymakers

Series: Books

Author(s): Ruud Mooij , Michael Keen , and Ian Parry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 2012

ISBN: 9781616353933

Keywords: Climate policy, co2, forest, forests, subsidies, climate finance

Key Messages for Policymakers Low- and lower-middle-income countries contribute only about 12 percent of glob...

16 Taxation of Income from Business and Investment

16 Taxation of Income from Business and Investment »

Source: Tax Law Design and Drafting, Volume 2

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 June 1998

ISBN: 9781557756336

Keywords: taxation, tax treaties, tax administration, tax system, tax liability

Lobbyists know that a 0 percent tax rate on capital income is not, in fact, the lowest possible rate. —Joel Achenbach...

18 International Aspects of Income Tax

18 International Aspects of Income Tax »

Source: Tax Law Design and Drafting, Volume 2

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 June 1998

ISBN: 9781557756336

Keywords: taxation, tax treaties, tax administration, tax system, tax liability

In the long run, the business unit or source will yield more revenue to the public treasury than the individual; and the place where the income is earned will derive...