Статьи

The article examines recent trends in tax level and structure changes within developed and developing economies in relation to economic growth. The study’s significance stems from increasing geo-economic turbulence and emerging risks in the global economy, necessitating fiscal regulation. The analysis spans the period from 2009, post the Great Recession, to the present day.

We tested the hypothesis that discernible patterns could be identified through statistical analysis regarding the relationship between tax indicators (level and structure) and economic growth indicators. However, no such clear patterns were found. In essence, it cannot be definitively concluded that reduced tax levels and/or increased indirect tax shares do explicitly foster national economic growth. Tax impact on economic growth varies significantly across developed and developing economies, presenting a complex and nuanced picture. The nature and strength of this influence are largely shaped by the specific circumstances of each location and period. In order to identify their unique impact, counterfactual analysis is required.

In the course of further research, it is important to consider, firstly, the increased fiscal activism of the post-pandemic period: in this case, the research outcomes may be different from those obtained for the period already examined. Secondly, considering the ongoing processes of geo-economic fragmentation, it is recommended to reexamine the influence of taxes on economic processes. This investigation should adhere to the evolving framework of new macro-regions worldwide, rather than the conventional dichotomy of developed and developing economies. Participants within these macro-regions, interconnected through supply and value chains, will
need to work together to align their tax rules and policies for mutual benefits.

The objective of this paper is to analyze the characteristics of models of a complex system of mankind. The opportunities for the actions of people and humanity are included in the model of the system. Social structures as well as the impact of humanity on the environment are excluded from the model. A small quantitative model of mankind’s system has been previously presented in my papers. The elements of small and big models are resources or resource groups. By resources, we mean tools, things, qualities, and methods that can be used to achieve human goals.
This article introduces a set of regional models in addition to small model of the humankind system.
It is shown that the proposed regional models are the models of complex systems. The characteristics of these models are considered.
This article has an interdisciplinary nature. It addresses the issues of complex systems and the history of mankind.