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Information and communication technology (ICT) in education has become the strategies of all countries and economies around the world to achieve enriching human resources and rapidly developing economy and society. The purpose of the ICT in education is to cultivate innovative talents and implement the modernization of education. This paper utilizes the assessment results and questionnaire data of...
Over the centuries, many authors have put forward views of what qualifies as “good” taxation and what constitutes undesirable tax policy. Consensus on these issues has changed over time, depending on historical circumstances and prevailing modes of economic thinking. In this chapter, we look at analytical views that enjoy broad acceptance in the current literature on taxation. We call these views...
The “Union of the Comoros” is a volcanic archipelago nation in the Indian Ocean, consisting of three islands. About half the population lives below the international poverty line of US$1.25 a day. The interiors of the islands vary from steep mountains to low hills with mostly damaged or unconstructed roads to interconnect the several islets. This situation represents an extraordinary field test: the...
In this paper, I build from scratch a basic agent-based macroeconomic model, featuring fifty representative agents whose decisions to consume and save depend on the current relative performance of the economy at-large. I run three different experiments in the framework: the first, on the effects of tax and spending "flexibility" on stabilizing output, the second, on the ability of spending...
In recent years, computerization and anti corruption were attracting a lot of attention around the world. Many governments have worked to fight corruptions in their actions. This paper intends to provide a better understanding of the Finance Information Systems (FISs) and their impact on fighting financial corruptions in the public sector. In a number of nations, Information and Communication Technologies...
In China, it is promoting vigorously the process of urbanization throughout the country and the government and scholars' is paying much attention to the urbanization strategy. Revealing the influence factors of urbanization on different area characteristics is significant. Based on the specific circumstances of Henan province and the survey, this paper makes correlation analysis and multiple regression...
Kaplow (2006) presented a theoretical analysis on the distributive incidence of public goods which can help guide empirical efforts. This paper mainly analyzes the effects on fiscal revenue of public goods provision by utilizing panel model based on Chinese provincial data from 2001 through 2008. The main conclusion drawn is that changes in fiscal outlay and rural resident's net income bring about...
In recent years, exchange rate which is as the main macroeconomic control measure and economic leverage tool plays an increasingly important role in the development of the domestic economy. The increase of exports, together with the reshuffling of export-oriented enterprises, makes RMB exchange rate the focus of attention in all academic and practical field. The paper made an empirical analysis on...
Currently, there exist in the construction of system of public financial management certain problems and inadequacies, which cannot meet the public sectors' demand for financial management and fiscal management. Under the supervision of the government and with support of relevant theory, efforts should be made to sort out the problems existed in the system of public financial management to establish...
Social harmony and equitable development are fundamentals of stable development of the society. As an important policy instrument of macro-regulation of the government, public expenditures embody the function scope of the government and thus play a great role in promoting social equity. In this paper, Gini coefficient and rural-urban income disparity are chosen as the indicators to measure social...
In this paper, it is concluded that there is an appropriate scale of public investment with the Barrow model, which is roughly 8% of GDP through empirical study; the scale of public investment in China in recent years has significantly exceeded the appropriate scale and deviated from the optimal efficiency trend, this phenomenon should lead to a high degree of vigilance and be paid much attention...
The reform process of public finance is also reconstructed process of investment and financing system. This article views from the point of urban construction and development, analyzes the influence that the establishment of public finance system on the main body of investment and financing, modes of financing, financing structure, and analyzes how to make the urban investment operation management...
This article mainly applied empirical and contrast research methods to explore the relationship between the moderate government expenditure scale and inclusive growth. And there is significant correlation between the two things in the Nordic countries(Denmark, Finland, Norway and Sweden (hereinafter referred to as the Nordic countries). That is to say, moderate government expenditure scale is the...
This paper uses Gini coefficient, concentration coefficient and extended linear expenditure system, studying effects of indirect tax incidence to the income gap. Using data from the city household survey of Liaoning Province, we studied the incidences of three major indirect taxes in different income groups. The three taxes include value added tax, consumption tax and business tax. We found that the...
This paper develops and access the implications of the exogenous growth model of Stokey(1998) for the augment endogenous time preference and the effect of public finance on pollution. The model predicts that tax can change consumers' time preference, then it also affect pollution stock. The model implies that in the poor economy taxing on consumption will decrease the capital stock and may do harm...
Disparity between urban and rural area can be rectified and made up by redistributional fiscal expenditure. Divide disparity between Urban and Rural Area into consumption disparity and income disparity, it can be found that redistributional fiscal expenditure can significantly narrow consumption disparity while its effect on income disparity is not significant. A higher inequality demands a higher...
The result of empirical study indicates that the jurisdictional disparity of fiscal capacity in China has been enlarged in the recent years although the total amount of central government grant has increased with the development of economy. The defects of intergovernmental transfer system that is a main means of equalization contribute to this phenomenon. It is necessary to construct an equalization...
In recent years, the government non-taxable income is a new content, it is important how to develop the teaching non-taxable income. From this case teaching, design requirements and cases of non-taxable income, case teaching process and the application of case teaching, and then analyzed to provide reference for teaching of non-taxable income.
Under the frame of national public finance, some risks often hide in the running course of the local government finance. Now, in China, local government investment and financing platforms have accumulated many debts, which become the important source of risk of local government finance. It is of far-reaching realism meaning to analyze and discuss the risk of local finance to resolve the whole risk...
Energy saving and emission reduction is inevitable to Implement scientific development, To release the pressure from Energy and Environment, and to achieve sustainable development. Taxing on carbon may have certain negative effect on our economics, but it contributes to our energy conservation and emission reduction plan, and to constructing an environment-friendly society. In view of the features...
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