Browsing by Author "Maskaeva, Asiya I."

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    The impact of fiscal policy on income distribution in Tanzania: A computable general equilibrium analysis
    (SSRN, 2019) Maskaeva, Asiya I.; Mmasa, Joel J.; Lema, Nicodemas C.; Mgeni, Msafiri E.
    The Tanzanian government has established a goal to transform the country into a middle-income and semi-industrialized state by 2025. To promote this transformation, the government exempted the Value Added Tax on capital commodities in FY 2017-2018 as a way to promote utilization of these commodities by manufacturing industries and generate growth, employment, and increased incomes. This study analyzes the impact of a reduction in Value Added Tax on capital commodities (electricity, vehicles, machinery, and equipment) under two different closure rules: (1) fixed governmental expenditures and flexible governmental savings (2) flexible governmental expenditures and fixed governmental savings. Under the first regime, government savings declined and industries that depended heavily on government investments suffered. In the second, output increased for all industrial sectors, leading to a decrease in average unemployment. Real consumption increased for all but the richest household categories.
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    Optimization of taxation in export and import transactions of Russia
    (International Journals of Multi-Dimensional Research, 2015) Maskaeva, Asiya I.; Macha, Raphael R.
    The article presents the analysis of the Russian tax system at export-import operations. Shows the structure of payments provided by the customs legislation of Russia. The estimation of tax policy at the Russian export-import operations. The dynamics of exports and imports in the collection of customs duties. Analyzed the structure of federal budget and the positive dynamics of revenues from foreign economic activity in the structure of the budget for the period from 2009 to 2013. The special role assigned in the article assessing the impact of globalization on the tax policy of Russia. Revealed the role of the SCO, the CIS in the formation of the tax climate in the Russian economy.