Financial and legal bases for the formation of territorial communities capable budgets by D. V. Korobtsova, L. V. Mishchenko

“…Based on the historical experience of budget relations in Ukraine and foreign experience, the need to form viable budgets at the expense of alternative revenues , namely by providing UTC rights to establish indirect taxes, regulate benefits and tax rates, income from business activities, and the use of intergovernmental transfers in the required amounts and for specific purposes is proved. …”
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Affordability of sugar-sweetened beverages and nonessential energy-dense foods after taxation, Mexico, 2010–2022 by Néstor A. Sánchez-Ortiz, Adriana Vargas Flores, Jesús E. Morales-Ríos, J. Alai Quiroz-Reyes, M. Arantxa Colchero

“…For low-income households, increases in income were greater than the increases in prices, thus sugar-sweetened beverages and nonessential energy-dense foods did not become less affordable, even after taxes were introduced in 2014. Tax rates would need to increase significantly to reduce affordability, and they should be adjusted for economic growth to compensate for increases in household income.…”
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Comparing the Fiscal Consequences of Controlled and Uncontrolled Osteoarthritis Pain Applying a UK Public Economic Perspective by Rui Martins, Nikos Kotsopoulos, Melodi Kosaner Kließ, Craig Beck, Lucy Abraham, Samuel Large, Patricia Schepman, Mark P. Connolly

“…Lost tax revenue was derived using UK tax rates and national insurance contributions applied to annual earnings. …”
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Call for Papers: Intergenerational Justice Prize 2020 by FRFG, IF (Foundation for the Rights of Future Generations, Intergenerational Foundation)

“…• To what extent do inheritance (and gift) tax systems differ in terms of tax rates and allowances according to degree of kinship in OECD countries or beyond? …”
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Business’ Attitudes Towards Corruption in Selected Central European Countries by Nenad Vretenar, Ana Marija Filipas, Martina Briš Alić

“…Findings: Attitudes towards corruption in the countries studied are related to perceptions of patronage and nepotism in business, perceptions of corruption in public procurement, perceived links between politics and business, and attitudes towards tax rates. In the group where there is little difference between de jure and de facto transparency levels, business attitudes towards corruption are also associated with perceptions of adequacy of infrastructure and complexity of administrative procedures. …”
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THE PUBLIC DEBT OF UKRAINE: A NEW DIMENSION OF DYNAMICS AND ARCHITECTURE OF THE MODEL FRAMEWORK OF THE MANAGEMENT SYSTEM by Serhii Petrukha, Nina Petrukha, Roman Miakota

“…In addition, the introduction of a progressive scale of taxation on high incomes is justified and recommended, as are increased tax rates on real estate, rent, and natural resources, as well as increased excise taxes on tobacco, alcohol, and fuel. …”
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