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ID:
143217
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| Summary/Abstract |
This article examines the two main sources of the state budget in Azerbaijan: taxes and oil revenues. In particular, it analyzes variously measured indicators of the tax burden on the Azerbaijan economy compared to other countries in the region and the world, assesses, based on a regression model, the role of the oil factor in generating revenue for the budget, and explores various scenarios for evaluating the sustainability of government budget revenues in the medium term. Based on his assessments, the author shows that steady growth of the non-oil sector by 7%-9% per year is a major condition for maintaining the stability of government revenues in the medium term.
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| 2 |
ID:
170704
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| Summary/Abstract |
The income tax reform in Israel that was introduced in August 1975 bridged two ostensible objectives: the enlargement of levying and the provision of a redistributive mechanism. In other words, it aimed to establish a system that would simultaneously achieve economic efficiency and social justice. The reform was unique since it invented an original Credit Points mechanism that linked together efficiency and distributive justice.
Introducing the Value Added Tax a year later was also justified as an indirect progressive tax that could be related to as a business tax rather than as an expenditure tax, levied directly on customers. One of the main concerns of the leading academic economists during that period was the enlarged socio-economic gap. Hence, the two tax reforms were also justified by pro-social arguments.
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Key Words
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Economists
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Direct taxation
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Military Burden
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VAT
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Tax Burden
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Credit points, direct tax reform, economists, family grants, inequality, Israbluff, military burden, tax burden, social gap, VAT,
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