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Nach wie vor herrscht große Skepsis in Bezug auf die wirtschaftliche Entwicklung. Zwei Drittel der Bevölkerung rechnen für die nächsten 12 Monate mit einer schwachen wirtschafflichen Entwicklung. Mittlerweile gehen auch 67 Prozent davon aus, dass sich ihre eigene Lage verschlechtern wird. Die aktuelle Bilanz der eigenen wirtschaftlichen Lage zeigt, dass die Auswirkungen der Krise auf die Bevölkerung wachsen, sich bisher aber noch in Grenzen halten: Der Anteil der Bevölkerung, der mit der eigenen wirtschaftlichen Lage zufrieden ist, hat sich seit 2021 von 53 auf 45 Prozent verringert; der Anteil, der die eigene Lage als schlecht beschreibt, ist seit 2020 von 8 auf 12 Prozent angestiegen. Die Einschätzung der Energieversorgung hingegen entspannt sich. Noch vor 2 Monaten rechnete die Mehrheit der Bevölkerung für den Winter mit einer ernsten Energiekrise. Aktuell befürchten das nur noch 27 Prozent. Auch das Risiko von Stromausfällen wird eher als gering eingeschätzt. Sorgen, dass die eigene Energieversorgung in den nächsten Monaten nicht gesichert sein könnte, sind geradezu erdrutschartig verfallen: Im Juli fürchteten 61 Prozent um die Sicherheit ihrer eigenen Versorgung, aktuell nur noch 30 Prozent. 44 Prozent sind mittlerweile völlig unbesorgt. Die Belastung durch Inflation wird als stark wahrgenommen, die Inflationserwartungen sind aber rückläufig. Die große Mehrheit (69 Prozent) empfindet die Preissteigerungen nach wie vor als starke Belastung, besonders die Preissteigerungen bei Lebensmitteln und Energie. 51 Prozent der Bürger und Bürgerinnen müssen sich aufgrund der hohen Inflation erheblich einschränken, wobei diese Zwänge extrem schichtgebunden sind (schwächere soziale Schichten 75 Prozent, höhere 25 Prozent). Die überwältigende Mehrheit der Bevölkerung geht davon aus, dass die Inflation kein vorübergehendes Phänomen ist. Die Sorge, dass auch die nächsten Monate von einem starken Preisanstieg geprägt sein werden, geht jedoch zurück: Vor einem halben Jahr rechnet

The overall tax avoidance perspective suggests that managers who seek opportunities to avoid paying taxes are pursuing financial abuse by creating a lack of transparency in the financial reporting environment. It seems that many companies are involved in tax avoidance. For this reason, it is crucial to determine the factors influencing the rate of tax avoidance. In this study, it is assumed that, in weak information environments, there is much incentive to avoid paying taxes. Thus, in this research, the effect of financial information comparability on aggressive tax avoidance with respect to the information environment has been investigated. To this end, 88 companies were examined during the period from 2011 to 2016. The required financial information was extracted by referring to the financial statements using Rahavard Novin software; summarized, classified and calculated in Excel software; and finally, analyzed through EViews software. By using the combined data and taking advantage of the generalized least squares regression test, it was established that the impact of financial statement comparability on aggressive tax avoidance in companies with a weaker information environment was more significant at a 90% confidence level. On the other hand, in a situation where there is a weak information environment, the ability to compare financial statements plays a significant role in reducing tax avoidance. Thus, it can reduce companies' involvement in avoiding daring taxes, especially in a weak information environment. Furthermore, no reliable evidence was found concerning the effectiveness of financial information comparability in aggressive tax avoidance at a 95% confidence level.

In different periods, economists and policy-makers have focused their attention on various aspects of fiscal policies, such as the accumulation of public debt and the impact of taxes on growth, the impact of fiscal policies on aggregate demand and the ability to reduce the severity of recessions, as well as the effect that they might have on the incentives of economic operators and on economic efficiency. This paper considers another aspect, which has attracted relatively little attention so far - namely the impact that they may have on the complexity of government operations. The approach proposed in the article would elevate simplicity, on both the spending and the revenue side, to a major criterion that should drive economic policy. The benchmark cases of relatively simple policies are universal healthcare and education programs in Scandinavian and some other European countries. The representative examples of relatively complex arrangement provide numerous means-tested social programs such as the Medicaid in the USA. Tax expenditures are another case of relatively complex policies. Programs like these inevitably become more expensive with the passing of time. Problems of horizontal and vertical equity increase, and they may give rise to growing antagonism to the programs. To deal with these problems, new rules are often created, making the programs progressively more complex. The need for and the importance of simplicity has been largely ignored by economists and by most governments. It deserves a far more prominent place among the criteria that should guide the choice of policies.

Tax evasion is facilitated by corruption, and corruption is facilitated by tax complexity. This article argues and presents evidence that tax systems have become far more complex than they need to be. The growth of public sector operations over the past century was accompanied by higher and more complex taxes, higher public spending, many new government programs, and an increasing involvement by governments in the functioning of the countries’ economies and in the activities of citizens. It has created a great deal of complexity in public sectors, and a fertile field for corruption, tax evasion or tax avoidance, and abuses in some government programs. The more governments relied on tax systems to pursue an increasing number of social and economic objectives, the more complex the tax systems became and the greater were the opportunities created for some taxpayers to get around the system. Complexity also encourages the growing army of lobbyists to push for small tax changes advantageous to their clients, causing tax systems to become increasingly more complex. In addition, it increases the costs of administering tax systems and of complying with the many tax obligations. To what extent tax systems have become fertile for corruption and tax evasion is likely to depend on cultural characteristics of countries among other factors. Globalization has opened new doors and new opportunities for individuals and corporations who operate, or can operate, globally to exploit the new tax-avoiding possibilities created by globalization and a global financial system. Nevertheless, complexity is not inevitable. It could, however, be reduced, as the experience of some countries has shown.

The paper presents the results of a sociological research carried out in Romania on a national sample of 1,104 subjects. The data was collected between 9-14 June 2022, and the research was funded by the Tax Pact. The paper presents data on Romanians' preferences for a stable tax code, for merging some taxes and simplifying tax legislation, for certain legislative measures and proposals for the economic recovery of the country, about the progressive tax and about the perception of fiscal administrations.

In jüngster Zeit gibt es vermehrt Vorschläge, einen Staatsfonds bzw. ein Vermögensportfolio der öffentlichen Hand zur Stärkung der Altersvorsorge oder auch zur Stabilisierung des allgemeinen Staatshaushalts aufzubauen. Vor diesem Hintergrund gibt dieser vom Institut zur Zukunft der Arbeit (IZA) erstellte Forschungsbericht eine Übersicht über die strukturellen Charakteristika ausgewählter staatlich organisierter oder verwalteter Fonds, die in anderen Ländern bereits etabliert sind. Wichtig für die Auswahl war, dass die Fonds ein substanzielles Volumen (gemessen in Relation zum jeweiligen BIP) erreicht haben und primär dem Zweck der Absicherung von Alterseinkünften dienen. Neben einer ländervergleichenden Charakterisierung zentraler Merkmale dieser Staatsfonds werden auch in Kurzdarstellungen der betrachteten Staatsfonds Problemlagen der jüngeren Vergangenheit betrachtet.

Carbon taxes are frequently advocated as a means of reducing greenhouse gas (GHG) emissions, yet their political feasibility remains a challenge. To enhance their political appeal, carbon tax proponents have proposed revenue recycling as a means of alleviating public concern with this instrument's visible costs. Analyzing data from identical survey-experiments administered in the United States, Canada, and Germany, we examine the extent to which returning revenues to the public has the potential to broaden the political acceptability of carbon taxes across ideological and national contexts. While public opinion is sensitive to the cost attributes of carbon taxes, we find that in some cases, opposition to carbon taxes can be offset by a reduction in income taxes. However, these effects tend to be modest in size, limited to some ideological groups, and varied across countries. Moreover, we demonstrate that fairness perceptions are a crucial mechanism linking revenue recycling to carbon tax support in all countries examined.

Personal income taxation in the Czech Republic has undergone significant changes in the last 20 years. Among main changes is replacing of deductions from the tax base with tax credits in 2006, as well as linking income tax and contributions on compulsory insurance in the form of so-called super-gross wage with the simultaneous introduction of a flat tax rate and introduction of maximum assessment bases for compulsory contributions in 2008. In this paper, we quantify the fiscal impacts of significant changes using macroeconomic and microeconomic approaches. We compare the results within each other, but also with the expected fiscal impact stated in the explanatory reports of the amending laws. The results show good consistency in estimates of the fiscal impact of tax and contribution reforms and confirm four fiscally significant reforms from 2000 to 2018. The expected negative and positive effects of changes in income tax presented in the explanatory reports are generally lower than in our calculations. Improving the quantification of fiscal impacts is essential for the adoption of an efficient and rational tax policy.

We estimate effective and optimal net income tax schedules and compare them to the estimated statutory rates for the case of Lithuania for the period 2014-2015. Values of effective net tax rates are estimated from the survey of EU Statistics on Income and Living Conditions; the statutory net tax rates are estimated with the European tax-benefit simulator EUROMOD, whereas optimal net taxes are calculated via Saez (2002) methodology. We find that the three net tax schedules are similar for employees in the middle of the income distribution. At the bottom of the income distribution, optimal net tax schedules suggest higher in-work benefits. The net tax schedules diverge substantially for the self-employed. At the top of the income distribution, where the majority of self-employed are concentrated, the self-employed are required to pay 15 cents less net taxes per Euro than employees - and they effectively pay 29 cents less.

Why are some countries characterized by more income redistribution than others? Based mainly on Trans-Atlantic comparisons, the literature has referred to dissimilarities in preferences for redistribution. In this article, we extend this literature by focusing on multiple dimensions of redistributive preferences and adding Japan to the comparison. More precisely, using data for France, the US, and Japan from ISSP 2009, we apply cross-sectional regression models and the Blinder-Oaxaca decomposition technique to address two distinct questions about preferences for redistribution - the role of government in reducing income gaps and tax progressivity. We find that each of these dimensions are related to different mechanisms: i.e. one depends more on individuals' specific situations, such as income/wealth and social beliefs, as stressed in the literature, whereas the other depends more on an unobservable but common factor within a country, such as the historical and cultural background of each society.

We document a strong empirical relationship between higher income inequality and stronger recessive impacts of fiscal consolidation episodes across time and space. To explain this finding, we develop a life-cycle economy with uninsurable income risk. We calibrate our model to match key characteristics of several European economies, including inequality and fiscal structures, and study the effects of fiscal consolidation programs. In our model, higher income risk induces precautionary savings behavior, which decreases the proportion of credit-constrained agents in the economy. These agents have less elastic labor supply responses to fiscal consolidations, which explain the correlation with inequality in the data.

Vor dem Hintergrund der zunehmenden Auswirkungen der Klimakrise und der durch den Angriffskriegs Russlands gegen die Ukraine entstandenen Energie- und Rohstoffversorgungsprobleme ist die Bundesregierung zu einem schnellen und zielführenden Handeln gezwungen. Neben der Herstellung von Versorgungssicherheit müssen die durch stark steigende Energie- und Lebensmittelpreise entstehenden sozialen Härten abgefedert werden. Um diese Aufgabe bestmöglich zu bewältigen, bedarf es eines politischen Instruments, das notwendige Veränderungen der Lebens- und Wirtschaftsweise ermöglicht und soziale Belastungen in den Krisen auffängt. Mit Blick auf diese Problemstellung werden in diesem Wuppertal Report bereits vorhandene politische Instrumente, deren Mittel nicht zweckgebunden verwendet werden müssen, einer SWOT-Analyse unterzogen und erste Ideen für ein sogenanntes Transformationsgeld vorgestellt, das die Mehrdimensionalität der derzeitigen Problemlage berücksichtigt. Das Transformationsgeld ist als zweckungebundene staatliche Transferleistung konzipiert, um die Freiheit der Konsument*innen nicht einzuschränken und Preiseffekte nicht zu nivellieren. Die Höhe der Transferleistung hängt von der ökonomischen Situation des Haushalts ab und soll nicht nur eine Kompensation der Mehrkosten darstellen, sondern gesellschaftliche Teilhabe ermöglichen. Abseits des Transformationsgelds liefert die Kurzstudie auch eine Einschätzung der Autor*innen, was aus ihrer Sicht kurzfristig gegen die bestehenden Probleme getan werden sollte.

Fünf Jahre sind seit der schweren Finanzkrise und dem Zusammenbruch des russischen Bankensystems im Jahre 1998 vergangen. Dank der Reformen befindet sich das Bankensystem mittlerweile in einem besseren Zustand als vor der Finanzkrise. Jedoch ist es im internationalen Vergleich weiterhin schwach entwickelt. Es obliegt vor allem der russischen Bankenaufsicht, das Bankensystem zu stärken, damit es seine Aufgabe als Finanzintermediär zur Entwicklung der russischen Wirtschaft in Zukunft voll erfüllen kann. Die Reform der Bankenaufsicht wurde im Jahre 2002 von russischer Regierung und Zentralbank zu einer der wichtigsten wirtschaftspolitischen Aufgaben erklärt. Seitdem wurden gewaltige Fortschritte zu ihrer Verbesserung erzielt. Um internationale Standards zu erreichen, müssen jedoch in den nächsten Jahren noch entscheidende Probleme in Angriff genommen werden.

Background: We developed an integrated model called Microsimulation for Income and Child Health (MICH) that provides a tool for analysing the prospective effects of fiscal policies on childhood health in European countries. The aim of this first MICH study is to evaluate the impact of alternative fiscal policies on childhood overweight and obesity in Italy. Methods: MICH model is composed of three integrated modules. Firstly, module 1 (M1) simulates the effects of fiscal policies on disposable household income using the tax-benefit microsimulation program EUROMOD fed with the Italian EU-SILC 2010 data. Secondly, module 2 (M2) exploits data provided by the Italian birth cohort called Nascita e Infanzia: gli Effetti dell’Ambiente (NINFEA), translated as Birth and Childhood: the Effects of the Environment study, and runs a series of concatenated regressions in order to estimate the prospective effects of income on child body mass index (BMI) at different ages. Finally, module 3 (M3) uses dynamic microsimulation techniques that combine the population structure and incomes obtained by M1, with regression model specifications and estimated effect sizes provided by M2, projecting BMI distributions according to the simulated policy scenarios. Results: Both universal benefits, such as universal basic income (BI), and targeted interventions, such as child benefit (CB) for poorer households, have a significant effect on childhood overweight, with a prevalence ratio (PR) in 10-year-old children - in comparison with the baseline fiscal system - of 0.88 (95%CI 0.82-0.93) and 0.89 (95%CI 0.83-0.94), respectively. The impact of the fiscal reforms was even larger for child obesity, reaching a PR of 0.67 (95%CI 0·50-0.83) for the simulated BI and 0.64 (95%CI 0.44-0.84) for CB at the same age. While both types of policies show similar effects, the estimated costs for a 1% prevalence reduction in overweight and obesity with respect to the baseline scenario is much lower with a more foc

Observers have noted that New Zealanders are less inequality averse and less in favour of redistribution than one would expect given actual levels of income and wealth inequality in the country. Attempted explanations have been unsatisfying, partly because of a lack of an explicit comparative focus. This paper uses four waves of the World Value Survey (2000-2020) and compares New Zealand views with those of respondents in 18 other high-income OECD states. New Zealanders across the board are indeed outliers, but this is explained by the extensive experience of intergenerational educational mobility of successive NZ cohorts. New Zealanders also believe that their society is characterised by a large degree of equality of opportunity and this overrides any concern that they might have about inequality of outcomes. While there may also be other ideational and institutional factors to consider, a series of hierarchical binomial logit regressions confirm that experiences and perceptions of upward mobility must be part of any explanation of New Zealand idiosyncrasies.

Die Aushöhlung der staatlichen Leistungsfähigkeit zählt zu den schwerwiegendsten Fehlentwicklungen unserer Zeit. Nicht zuletzt die im Zuge der Corona-Pandemie sichtbar gewordenen Verwerfungen sollten tiefgreifende Zweifel an der nach wie vor insbesondere von CDU, CSU und der FDP beschworenen "Allmacht des Marktes" säen. Das ebenso unter- wie fehlfinanzierte Gesundheitssystem hat uns sicht- und spürbar vor Augen geführt, dass der Staat nicht als bloßer Reparaturbetrieb verstanden werden darf. Wird sich nun politischer Unmut regen, weil wir in der Coronapandemie gelernt haben, was es heißt, wenn an die Stelle einer an den Patient*innenbedürfnissen orientierten Gesundheitsversorgung eine an betriebswirtschaftlichen Kriterien ausgerichtete Gesundheitsökonomie tritt? Das ist eine der spannendsten (politischen) Fragen unserer Zeit.

La fiscalité environnementale, dans son principe a pour but d’inclure dans ces prix le coût des atteintes à l’environnement (dites externalité négative) afin de les réorienter vers des choix de production et de consommation plus respectueux de l’environnement. L’étude des principales impositions environnementales démontre qu’il n’existe pas une politique fiscale environnementale cohérente, fondé sur un modèle unique en RDC. Cela s’explique d’abord par le fait que cette fiscalité s’est greffée sur le système fiscal budgétaire existant. Il a pour plus simple de verdir soit des impositions qui étaient pour l’essentiel des accises (impôt portant sur un produit déterminé) par exemple ou qui s’apparentaient à des accises (par exemple les redevances de l’eau), soit de verdir des taxes ciblant une activité déterminée., Environmental taxation, its purpose is to include in these prices the cost of environmental damage (say negative externality) to reorient to more environment and friendly production and consumption choices. The study of key environmental impositions demonstrates that there is no consistent environmental tax policy based on a single model in DRC. This is due to the fact that this taxation has been grafted on the fiscal tax system exist. It has easiest way from Verdi either charges that were essentially excise (tax on a product determining) for example or who is similar to excise (eg water royalties).

The main objective for writing this article is to present the barriers to accessing EU funds at the stage of preparing an application for funding, as well as the barriers to executing project activities. The research objective, question, and problem as well as the statistical description of the research group and the measurement instruments have been highlighted in the article. The author attempts to answer the following questions: what are the main barriers/hurdles encountered by Polish benefi ciaries of EU funds allocated under national and regional operational programmes; which of the identified barriers to accessing EU funds is perceived as the most hindering in the process of executing EU projects; and how is the impact of EU funds on regional development assessed from the perspective of those people executing projects and taking part in projects fi nanced with EU funds? The following barriers can be enumerated as the most significant: the withholding of subsequent funding tranches while maintaining the obligation to pursue project execution, the highly bureaucratic application process for a subsidy, the bureaucratic system of post-project accounting, and the long deadlines for transferring subsequent tranches of funding. An analysis of the findings confirms that the beneficiaries of EU funds primarily fear losing fi nancial liquidity. Receiving a subsidy in the form of a refinancing of the incurred costs requires, on the one hand, efficient project management, and, on the other, a well-functioning institutional system that should support project recipients in their investment endeavours.

Social inequalities are a significant challenge in developing countries. Therefore, they should be treated as a leading priority in boosting socio-economic development. Such inequalities are a growing challenge for Poland. It is believed that social inequalities are behind Poland's relatively low position against other European countries in the Human Development Index ranking. Many factors influence social inequalities, one being the system of financing local government units. A critical area for considering social inequalities in the context of financial phenomena is the study of fiscal inequalities resulting from the implemented vertical division of public revenues among individual levels of public authority. The paper presents the results of research on the relationship between the fiscal capacity of local government units in Poland across voivodeships and the expenditure of government institutions, as well as the relationship of these expenses with social inequalities in voivodeships. To this end, six areas of social life were distinguished, for which the degree of inequality of transferred expenditure was determined using the Gini index. The method of the total order of objects was used to assess the impact of government institutions' expenditure on an individual's social situation across voivodeships. The conducted research showed both the weak dependence of government expenditure on individual units' fiscal capacity and its low effectiveness in eliminating inter-voivodeship social inequalities.

The issues discussed in this article are clearly related to the COVID-19 pandemic and its negative impact on civic participation. In 2020, the pandemic and combined lockdown temporarily interrupted deliberation of budget processes in over a hundred Polish cities. However, not much has changed in the general landscape and in the shape of the topography of civic budgeting in Poland. It is still a difficult area for deliberation, although it is possible. The authors of the article have attempted to present the effects of those elements of the statutory regulation of civic budgets that are not conducive to the development of deliberation. The results of the analyzes were compared to the typology of participation in civic budgeting known in the literature, taking into account the cases of three Polish cities., Problematyka artykułu ma wyraźny związek z pandemią COVID-19 i jej negatywnym wpływem na partycypację. W 2020 r. pandemia i związany z nią lockdown czasowo przerwały deliberację w procesach budżetowych w ponad stu polskich miastach. Jednak zarazem w ogólnym pejzażu oraz w kształcie topografii budżetowania obywatelskiego w Polsce wiele się nie zmieniło. Nadal jest to teren dla deliberacji niełatwy, choć jest ona możliwa. Autorzy artykułu podjęli próbę przybliżenia skutków oddziaływania tych elementów ustawowej regulacji budżetów obywatelskich, które nie sprzyjają rozwojowi deliberacji. Wyniki analiz odniesiono do znanej w literaturze modelowej typologii partycypacji w budżetowaniu obywatelskim, z uwzględnieniem przypadków trzech polskich miast.

Zum 1. Januar 2024 wird in Deutschland das Sozialgesetzbuch Vierzehntes Buch - Soziale Entschädigung als weiteres Sozialgesetzbuch geschaffen. Es besteht die gesetzliche Pflicht, die Auswirkungen dieser Reform auf die Haushaltsausgaben und den Erfüllungsaufwand von Bund und Ländern in einer Finanzuntersuchung festzustellen. Im Sinne einer Machbarkeitsstudie prüft und bewertet diese Vorstudie die Möglichkeiten, um aussagekräftige Schätzungen zu den finanziellen Effekten des Übergangs vom alten auf das neue Recht der Sozialen Entschädigung zu erhalten. Sie umfasst Vorschläge für eine wissenschaftlich fundierte Methodik und beschreibt die für eine Umsetzung notwendigen Daten und deren Erfassung., On January 1, 2024, a new social code on social compensation law, - the so-called SGB XIV - will come into effect in Germany. It is a legal obligation to evaluate the financial effects of this reform concerning the responsible authorities at the Federal and States (Länder) levels. This pre-study assesses the possibilities to derive meaningful estimates of the direct changes in social benefits and administrative expenses caused by transition from old to new law. It contains suggestions for a scientifically grounded methodological approach, and describes how to obtain the data necessary to implement the required financial assessment.

The social economy sector is an important area of public policy implementation in social assistance and the labor market. Social economy entities have instruments of public financial support at their disposal, including returnable ones, enabling them to develop and achieve economic and social goals. During the COVID-19 pandemic, they received new support instruments of a unique nature compared to the existing solutions. An important issue is the flexibility of public policy responses and the ability to jointly - the public authority and the non-profit stakeholder community - to develop and implement support to protect this sector, which is sensitive to economic crises resulting from the consequences of operating restrictions during the COVID-19 pandemic. The social enterprise, or more broadly social entrepreneurship, is certainly one of the most fascinating innovations of recent decades, still eluding theoretically satisfactory explanation., Sektor ekonomii społecznej to istotny obszar realizacji polityki publicznej w zakresie pomocy społecznej i rynku pracy. Podmioty ekonomii społecznej mają do dyspozycji instrumenty publicznego wsparcia finansowego, w tym zwrotnego, umożliwiające im rozwój i realizację celów gospodarczych i społecznych. W okresie pandemii COVID-19 otrzymały nowe instrumenty wspierające o wyjątkowym charakterze na tle dotychczasowych rozwiązań. Istotnym zagadnieniem jest elastyczność reagowania polityki publicznej oraz umiejętność wspólnego - władzy publicznej wraz ze środowiskiem interesariuszy non-profit - wypracowania i wdrożenia wsparcia, by uchronić ten wrażliwy na kryzysy gospodarcze sektor przed konsekwencjami związanymi z ograniczeniami funkcjonowania podczas pandemii COVID-19. Przedsiębiorstwo społeczne, czy też szerzej przedsiębiorczość społeczna, to z pewnością jedne z najbardziej fascynujących innowacji ostatnich dekad, ciągle wymykające się satysfakcjonującemu teoretycznie wyjaśnieniu.

The paper analyzes how selected budgetary governance institutions can influence the motivation and capability of public sector entities to generate, implement, and diffuse innovations in public production. Numerical fiscal rules, top-down and concentrated budgetary decision-making process, medium-term budget framework and program budgeting were identified as having positive impacts. The analysis is followed by an assessment of the central government sub-sector budgetary governance system in Poland, which showed that the existing budgetary arrangements might be classified as innovation restrictive. The concentration of public decision-making within the budgetary process and integration of the budgetary governance system with other public governance systems by means of a common programmatic architecture were recommended as prerequisites for effective stimulation of public sector innovativeness., Artykuł przedstawia analizę oddziaływania wybranych instytucji zarządzania budżetowego na skłonność i zdolność jednostek sektora publicznego do tworzenia, wdrażania i upowszechniania innowacji w produkcji publicznej. Pozytywnie na innowacyjność oddziałują m.in. numeryczne reguły budżetowe, odgórny i skoncentrowany budżetowy proces decyzyjny, średniookresowe ramy budżetowe i programowy podział budżetu. Analiza stanowi podstawę oceny systemu zarządzania budżetowego w podsektorze rządowym w Polsce, który zaliczono do grupy systemów hamujących innowacyjność. Koncentracja publicznych procesów decyzyjnych w ramach procesu planowania budżetowego oraz integracja zarządzania budżetowego z innymi systemami zarządzania publicznego przy wykorzystaniu wspólnej architektury programowej zostały rekomendowane jako warunki wstępne skutecznego oddziaływania na innowacyjność sektora publicznego.

This paper is analyzing tax morale in three selected European countries through the evaluation of the results of the European Values Study. The main aim is to identify the factors that influence taxpayers’ decisions on the issue of whether they justify cheating on tax or not. The dependence and effect of selected factors were determined by analyzing data from the latest European Values Study (2019). The analysis revealed that not only demographic factors (gender, age), but also other socio-economic and institutional factors (religion, willingness to defend the home country, being a proud citizen, trust in government and respect for authorities) have a significant impact on taxpayers’ justification of cheating on taxes. This research is specifically focused on the Czech Republic, Poland and Spain.

Various national studies have used the expenditure method (Pissarides and Weber in J Public Econ 39(1):17–32, 1989) to estimate income underreporting by the self-employed relative to the wage earners. Within Europe, the studies mostly consider the UK or individual Nordic countries, while no data are available for most Southern European and Eastern European countries. This paper is the first to apply the expenditure method to a large number of EU countries using harmonised microdata and a common model specification to enhance cross-country comparability. We extend the number of countries studied using the expenditure method and contribute to the scarce comparative literature on tax non-compliance in general. Our estimates show substantial variation in income underreporting across countries, from under 10% to more than 40% of self-employed household income on average. The shares of underreporting do not appear to be related to the development level of the countries.

The research answered whether cooperation in ruling corporate taxation, a traditional obligation of conduct of sovereign states, was undergoing profound transformation into the obligation of result. The analyzed topic was not whether the tax authorities want or should cooperate (which is answered per se), but rather how to appropriately respond to the international taxation requirements for strengthening the multilateral agreements. Tax authorities worldwide have expressed concerns about identifying efficient regulation, and the development of multilateral agreements to combat tax evasion was under long and often unproductive negotiation. The empirical analyses of relevant literature and jurisprudence helped formulate an opinion on the regulation’s efficiency in strengthening multilateral taxation. The need to change the nature of the state’s obligation to negotiate fiscal regulation was not mentioned explicitly in hard law. Still, it was indirectly supported by soft law instruments, such as state representatives' continuous yet divergent dialogue and the approaches presented in the international courts' jurisprudence. The consistent influence on the obligation to support developments in international law in corporate taxation was justified, given the limit when considering its conduct nature, compared to potential benefits generated by the obligation of result.