Do imperfect fiscal policies lead to uneven year-end spending? The comparison of Ukraine & Canada
Loading...
Date
ORCID
DOI
item.page.thesis.degree.name
item.page.thesis.degree.level
item.page.thesis.degree.discipline
item.page.thesis.degree.department
item.page.thesis.degree.grantor
item.page.thesis.degree.advisor
item.page.thesis.degree.committeeMember
Journal Title
Journal ISSN
Volume Title
Publisher
Bydgoszcz, Poland: University of Economy in Bydgoszcz, Publishing House
Abstract
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.
Description
Keywords
Citation
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.