Fiscal rules and tax policy cyclicality

Chrysanthakopoulos, Christos; Tagkalakis, Athanasios

doi:10.1016/j.econlet.2023.111035

Economics Letters

2023

DOI: 10.1016/j.econlet.2023.111035

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Fiscal rules and tax policy cyclicality

Christos Chrysanthakopoulos

Athanasios Tagkalakis

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2024

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Cited by 2 publications

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Development of the methodology of taxation of agricultural enterprises in the context of digitalization

Klychova,

Fakhretdinova,

Zakirova

et al. 2024

BIO Web Conf.

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According to the norms of Russian legislation taxpayers by default fall under the general system of taxation. Developing financial and economic activities, enterprises, including agricultural enterprises can apply different tax regimes: the transition, for example, to a simplified taxation system, unified agricultural tax, patent system, etc., is carried out at the initiative of the payer, i.e. is of notification nature. Since for the business owner the decisive moment is the total tax payments (tax burden), the issues of its optimization are of particular relevance. In the course of work we analyzed and systematized the norms of tax legislation of the Russian Federation and the Republic of Tatarstan, processed data on taxes and fees posted on the official website of the Federal Tax Service of Russia, using the economic and statistical method. The result of the research is the choice of optimal tax burden for agricultural enterprises of small business including the use of information technologies in order to increase the efficiency of their activities.

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Development of the methodology of taxation of agricultural enterprises in the context of digitalization

Klychova,

Fakhretdinova,

Zakirova

et al. 2024

BIO Web Conf.

View full text Add to dashboard Cite

show abstract

Modelling the Impact of VAT Fiscality on Branch-Level Performance in the Construction Industry—Evidence from Romania

Badiu (Cazacu),

Bărbuță-Mișu,

Chirita

et al. 2024

Economies

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Fiscal policy stands as a crucial pillar of economic development through its economic financing function. The regulatory effects of fiscality have been shown to reduce the ripple effects of uncertainties on economic growth within the EU. Unlike the average European economy, the Romanian economy has exhibited particularities concerning economic growth (ranking highly in economic growth among European nations in absolute terms), partly due to a more assertive fiscal policy applied to a consumption-based economy affected by hyperinflation (especially in the last five calendar years). The research issue stems from the premise of the lack of predictability in Romanian fiscal policy and its implications for the business environment. Our aim is to develop an econometric model of the fiscal effects of VAT on the business performance of the construction sector in Romania for the period 2010–2021. The methods employed involve empirical analysis and the development of consolidated industry-level databases followed by econometric modeling using the multiple linear regression method. The results of the research demonstrate that financial independence and solvency promote excessive taxation in emerging markets and developing countries, such as Romania, being correlated with the macroeconomic evolution of the respective state. Additionally, the results indicate that tax pressure can constitute a barrier to the sustainable development of firms, with direct repercussions for consumers. Attractiveness to investors is also affected, remaining a priority for companies. The study’s findings will enable the identification of the main impediments and opportunities brought about by VAT taxation on branch-level performance, proving useful for construction sector managers and fiscal policy makers in fostering sustainable industry development and establishing a sustainable fiscal regime to safeguard investors.

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Fiscal rules and tax policy cyclicality

Cited by 2 publications

References 8 publications

Development of the methodology of taxation of agricultural enterprises in the context of digitalization

Development of the methodology of taxation of agricultural enterprises in the context of digitalization

Modelling the Impact of VAT Fiscality on Branch-Level Performance in the Construction Industry—Evidence from Romania

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