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dc.contributor.authorBoiar, Andrii Oleksiyovych
dc.contributor.authorБояр, Андрій Олексійович
dc.date.accessioned2015-05-05T12:48:38Z
dc.date.available2015-05-05T12:48:38Z
dc.date.issued2014-10
dc.identifier.citationBoiar A. O. Revenue-Generating Schemes for International Unions / A. O. Boiar // Journal of Economic Integration. – 2014. – № 29. – P. 407–429.uk
dc.identifier.urihttps://ir.kneu.edu.ua:443/handle/2010/6650
dc.description.abstractThis 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 through direct tax scheme would be the infant stage of a tax union that had no precedent in the modern history of economic integration.uk
dc.language.isoenuk
dc.publisherSejong University, Republic of Coreauk
dc.subjectrevenueuk
dc.subjectinternational unionuk
dc.subjectbudgetuk
dc.subjectcontributionuk
dc.subjecttaxuk
dc.titleRevenue-Generating Schemes for International Unionsuk
dc.typeArticleuk
dc.subject.udc339.923uk


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