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Journal of Tax Reform. 2022;8(3):251–269
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Journal of Tax Reform. 2022;8(3):251–269
268 ISSN 2412-8872 20. Lahiri K., Yang C. Boosting tax revenues with mixed-frequency data in the aftermath of COVID-19: The case of New York. International Journal of Forecasting. 2021;38:545–566. https:// doi.org/10.1016/j.ijforecast.2021.10.005 21. Cheng C. COVID-19 in Malaysia: Economic Impacts and Fiscal Responses. Institute of Strategic and International Studies Policy Brief. 2020;1:1–4. Available at: https://www.isis.org. my/2020/03/26/covid-19-in-malaysia-economic-impacts-fiscal-responses/ 22. Corrick L., Lassourd T., Readhead A., Taquiri J. Mining tax policy responses to COVID-19. International Institute for Sustainable Development Brief. 2020;1:1–10. Available at: https:// www.iisd.org/system/files/publications/mining-tax-policy-covid-19-en.pdf 23. Klimanov V., Kazakova S., Mikhailova A., Safina A. Fiscal resilience of Russia’s regions in the face of COVID-19. Journal of Public Budgeting, Accounting & Financial Management. 2021;33(1):87–94. https://doi.org/10.1108/JPBAFM-07-2020-0123 24. Malkina M.Yu. Impact of the 2020 pandemic on revenue from various taxes in the Russian Regions. Journal of Siberian Federal University. Humanities & Social Sciences. 2021;14(7):987–997. https://doi.org/10.17516/1997-1370-0778 25. Malkina M.Yu. How the 2020 pandemic affected tax revenues in Russian regions? Equilibrium. Quarterly Journal of Economics and Economic Policy. 2021;16:239–260. https://doi. org/10.24136/eq.2021.009 26. Kakaulina M. O. Projected shortfall in personal income tax revenues of regional governments in Russia due to the COVID-19 pandemic. Journal of Tax Reform. 2021;7(1):39–54. https://doi.org/10.15826/jtr.2021.7.1.089 27. Lykova L.N. Regional budgets in 2020: income sustainability in the crisis. Federalism. 2020;25(4):200–218. (In Russ.) https://doi.org/10.21686/2073-1051-2020-4-200-218 28. Pinskaya M.R., Steshenko Yu.A., Tsagan-Mandzhieva K.N. Tax support during coronavirus crisis: whom to help? Voprosy Ekonomiki. 2021;5:129–144. (In Russ.) https://doi. org/10.32609/0042-8736-2021-5-129-144 29. Pogorletskiy A. I., Söllner F. Pandemics and Tax Innovations: What can we Learn from History? Journal of Tax Reform. 2020;6(3):270–297. https://doi.org/10.15826/jtr.2020.6.3.086 30. Szendrei T., Varga K. FISS – a factor-based index of systemic stress in the financial system. Russian Journal of Money and Finance. 2020;79(1):3–34. https://doi.org/10.31477/ rjmf.202001.03 31. Atkeson A., Eisfeldt A., Weill P.O. Measuring the Financial Soundness of U.S. Firms, 1926–2012. Research in Economics. 2017;71(3):613–635. https://doi.org/10.1016/j. rie.2017.05.003 32. Malkina M.Yu., Balakin R.V. Decomposition of tax revenue growth in Russian regions. Regional Research of Russia. 2020;10(2):117–126. https://doi.org/10.1134/ S2079970520020100 33. Malkina M.Yu., Balakin R.V. Sectoral determinants of sub-federal budget tax revenues: Russian case study. Equilibrium. Quarterly Journal of Economics and Economic Policy. 2019;14(2):233–249. https://doi.org/10.24136/eq.2019.011 34. Malkina M.Yu., Balakin R.V. Risks of regional tax systems and their portfolio decomposition: the case of modern Russia. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis. 2020;68(6):995–1009. https://doi.org/10.11118/actaun202068060995 35. Zubarevich N.V. Influence the pandemic at socio-economic development and regional budgets. Voprosy Teoreticheskoj Ekonomiki. 2021;1(10):48–60. (In Russ.) https://doi. org/10.24411/2587-7666-2021-10104 Information about the authors Marina Y. Malkina – Dr. Sci. (Econ.), Professor, Chief Researcher, Head of the Center for Macro- and Microeconomics of the Institute of Economics and Entrepreneurship of the Lobachevsky State University of Nizhni Novgorod (7 per. Universitetsky, Nizhni Novgorod, 603000, Russian Federation); ORCID: https://orcid.org/0000-0002-3152-3934 ; e-mail: mmuri@yandex.ru Rodion V. Balakin – Cand. Sci. (Econ.), Senior Researcher, Center for Macro- and Microeconomics, Institute of Economics and Entrepreneurship of the Lobachevsky State University of Nizhni Novgorod, Center for Tax Policy of the Research Financial Institute of the Ministry of Finance of the Russian Federation (7 per. Universitetsky, Nizhni Novgorod, 603000, Russian Federation); ORCID: https://orcid.org/0000-0002-0494-9702 ; e-mail: balakin@nifi.ru |
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