Раскрыты основные проблемы формирования инвестиционного и инновационного потенциала в Украине. Определены приоритетность разработки и внедрения...

The article speaks about problems of formation of the investment and innovation potential in Ukraine. It identifies priority of development and introduction of the investment and innovation strategy for the national economy. It studies the role of state stimulation of the investment and...

This paper addresses two fundamental issues in indirect tax design. It first revisits the case for reduced rates on items especially important to the poor, establishing conditions under which even very crudely targeted spending measures better serve their interests. It then explores the welfare...

With fiscal adjustment proceeding quickly in Bulgaria and given the weak economic growth environment, there is keen interest in making the budget composition more growth friendly. This paper quantifies the short-term impact of fiscal policy on economic activity in Bulgaria using econometric and...

This Technical Assistance Report discusses assessment of HMRC’s (Her Majesty’s Revenue and Customs) Tax Gap Analysis program in United Kingdom, and provides advice and guidance on further improving it. The HMRC’s tax gap analysis program is comprehensive in tax coverage, and...