Do imperfect fiscal policies lead to uneven year-end spending? The comparison of Ukraine & Canada
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Дата
2019
Автори
Назва журналу
Номер ISSN
Назва тому
Видавець
Bydgoszcz, Poland: University of Economy in Bydgoszcz, Publishing House
Анотація
Many organizations have budgets that expire at the end of the year and they may
face incentives to rush to spend resources on projects at the year-end. We are testing this
hypothesis using data from Ukraine’s and Canada’s state budgets for 2013-2017. Budget
expenditures for the last quarter of the fiscal year exceed the average and for the first quarter
they are lower than they should be on average.
Опис
Ключові слова
fiscal policy, revenues, spending
Бібліографічний опис
Pantelyeyev V. Do imperfect fiscal policies lead to uneven year-end spending? The comparison of Ukraine & Canada / V. Pantelyeyev // Economic security at risk: findings from digitalization of the national economy: Collective monograph. - Vol.5. - Bydgoszcz, Poland: University of Economy in Bydgoszcz, Publishing House, 2019. – Р. 239–250.