Publication Type:Academic Journal

Source(s):Estonian Journal of Education / Eesti Haridusteaduste Ajakiri. 2021, Vol. 9 Issue 2, p155-183. 29p.

Abstract:Inimestelt oodatakse varasemast suurema vastutuse võtmist oma rahalise heaolu eest kogu elukaare jooksul ja keerukate valikute langetamist mitmesuguste finantsteenuste hulgast. See nõuab elukestvat finantspädevuse arendamist. Eestis tegeletakse sellega...

Publication Type:Academic Journal

Source(s):Revista Criterio Libre; jul-dic2021, Vol. 19 Issue 35, p341-351, 11p

Abstract:Copyright of Revista Criterio Libre is the property of Revista Criterio Libre and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, do...

Publication Type:Academic Journal

Source(s):Eesti Majanduspoliitilised Väitlused, Vol 23, Iss 1 (2015)

Abstract:In many countries occur problems from unfunded mandates related to a shift of a function by an upper tier of government to lower rank governments without providing the lower one with financial means to perform these functions. The authors define the un...

Publication Type:Academic Journal

Source(s):Discussions on Estonian Economic Policy; 2013, Vol. 21 Issue 2, p7-18, 12p

Publication Type:Academic Journal

Source(s):Eesti Majanduspoliitilised Väitlused, Vol 21, Iss 1 (2013)

Abstract:Developments in the real world depends on human reaction to economic events which is also determined by dominating economic thought. Dominance of neoliberal and monetarist thinking was the main cause of ignoring asset price bubbles and their effects on...

Publication Type:Academic Journal

Source(s):Eesti Majanduspoliitilised Väitlused, Vol 18, Iss 0 (2013)

Abstract:The current paper covers one of the tax optimization schemes popular in Estonia – full or partial replacement of labor income with dividends. Such scheme is used by some owner-managers as the regulation concerning emoluments of members of management bo...

Publication Type:Academic Journal

Source(s):Eesti Majanduspoliitilised Väitlused, Vol 18, Iss 0 (2013)

Abstract:Estonian municipalities have to perform a broad range, while their fiscal resources are often limited in comparison to functions and large disparities in fiscal capacity prevail among them. Moreover, the power to regulate fiscal affairs is mostly in th...

Publication Type:Academic Journal

Source(s):Eesti Majanduspoliitilised Väitlused, Vol 18, Iss 0 (2013)

Abstract:In a regionally heterogeneous country like Estonia, it is a difficult task to create a local government revenue structure that guarantees even supply of public services across the entire country and, at the same time, revenue autonomy for the municipal...

Publication Type:Academic Journal

Source(s):Eesti Majanduspoliitilised Väitlused, Vol 20, Iss 1 (2012)

Abstract:Increasing fiscal pressure has forced local governments to seek new sources of autonomous revenues for financing public services. Charging users of social services has been modest, but with an aging society and growing social costs, this option needs t...