Working Papers

Working papers - academic research on economy aimed at enhancing the knowledge about economic processes, problems and trends through development of new theories and concepts. The results of these studies are published in leading international journals, as for example SAGE Knowledge, Journal of Economic Development, Research Policy (Science Direct)Baltic Journal of Economics, Eastern Economic Journal and etc.

Measuring fiscal multipliers for the Belarusian economy
This study is devoted to the theoretical concepts of fiscal multipliers and their assessment for the Belarusian economy, in particular the magnitudes of these multipliers for the revenue and spending parts of the budget of Belarus.
Kateryna Bornukova|Nataliia Leshchenko|Mikhail Matytsin| 07.03.2019
Fiscal Incidence in Ukraine: A Commitment to Equity Analysis
The paper employs the Commitment to Equity framework to present a first attempt at a comprehensive fiscal incidence analysis for Ukraine, encompassing the revenue and expenditures components of the fiscal system, including direct and indirect taxes, as well as direct, indirect, and in-kind transfers.
Anastasia Luzgina|Ilze Vaivode|Janis Volberts|Dr. Erkki Laukkanen|Dr. Ilmari Larjavaara| 10.07.2017
Corporate Engagement in Fighting Corruption and Tax Evasion in Construction Sector
This is the Final Report for the project Corporate Engagement in Fighting Corruption and Tax Evasion. The project, financed by the Nordic Council of Ministers, includes three partners: Transparency International Latvia (Delna, host organisation), Transparency International Finland and BEROC, a research institute in Minsk, Belarus. The aim is to engage entrepreneurs in fighting corruption and tax evasion, with a focus on municipal construction procurements in Latvia, Belarus and Finland.
Kirill Shakhnov| 05.10.2016
The Tax System of Belarus
This paper provides a comprehensive analysis of taxation in Belarus. I compare the dynamics of the tax rates and the tax revenue in Belarus to the world averages and to other countries of the Eurasian Union. The paper studies the the harmonization of the rates within the union and the efficiency of tax collection. Finally, the two possible reforms of taxation in Belarus and its possible consequences are discussed: an increase of VAT; reintroduction of the progressive personal income tax.