Please use this identifier to cite or link to this item:
https://evnuir.vnu.edu.ua/handle/123456789/13730
Title: | Revenue-Generating Schemes for International Unions |
Authors: | Boiar, Andrii O. Бояр, Андрій Олексійович |
Bibliographic description (Ukraine): | Boiar, Andrii O. Revenue-Generating Schemes for International Unions / Andrii O. Boiar // Journal of Economic Integration. - 2014 . - Vol. 29, No 3. - P. 407-429. - DOI: https://doi.org/10.11130/jei.2014.29.3.407 |
Issue Date: | 2014 |
Date of entry: | 12-Mar-2018 |
Publisher: | Center for Economic Integration, Sejong Institution, Sejong University |
DOI: | http://dx.doi.org/10.11130/jei.2014.29.3.407 |
Keywords: | Revenue Tax International Union Budget Contribution |
Abstract: | This paper investigates possible options for generating revenue in international unions. The empirical evidence is found for three types of revenue-generating schemes: contributions, direct taxes, and the combination of two. Discussion of peculiarities, advantages and shortcomings of each scheme led to the conclusion that financial needs, interstate heterogeneity, objectives and success of integration are the key factors determining the choice of a revenue-generating scheme. There is no clear pattern in the distribution of the schemes among different international unions. However, mixed scheme becomes more preferable to ensure sustainable financing international unions. Also, direct tax scheme would be the infant stage of a tax union that had no precedent in the modern history of economic integration. |
URI: | http://evnuir.vnu.edu.ua/handle/123456789/13730 |
Content type: | Article |
Appears in Collections: | Наукові роботи (FMV) |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
Article_2014_JEI.pdf | 749,56 kB | Adobe PDF | View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.