Marjan Nikolov
Marjan Nikolov is a Docent at the International Slavic University. He used to teach public finance at local level and financing regional development at the Integrated Business Faculty in Skopje and was teaching at the NALAS summer school on public finance management topics at local government level. He used to work at the Economic Institute of Iceland as junior economist and at Ernst
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Keywords: COVID-19 pandemic, participatory budgeting, local self-government
There exist standard and non-standard measures for increasing tax revenues, however the
standard measures for improving tax compliance and tax morale, such as legislative and
administrative reforms, are not always sufficient. Standard measures can also be time-
limited, technologically unacceptable, resources-limited, or politically restrained.
The non-standard measures, on the other hand, rely on a fundamental understanding of
human behavior and the individuals’ interaction between public policies and programs, with
the sole purpose of providing creative and effective solutions for tax compliance. In addition
to that, greater awareness of citizens for tax payment is required for establishing a better
tax collection in North Macedonia.
Keywords: COVID-19 pandemic, participatory budgeting, local self-government
There exist standard and non-standard measures for increasing tax revenues, however the
standard measures for improving tax compliance and tax morale, such as legislative and
administrative reforms, are not always sufficient. Standard measures can also be time-
limited, technologically unacceptable, resources-limited, or politically restrained.
The non-standard measures, on the other hand, rely on a fundamental understanding of
human behavior and the individuals’ interaction between public policies and programs, with
the sole purpose of providing creative and effective solutions for tax compliance. In addition
to that, greater awareness of citizens for tax payment is required for establishing a better
tax collection in North Macedonia.
fi scal decentralization process and strengthening the municipal capacities in fi scal and fi nancial
management, the USAID’s Business Environment Activity and the former USAID’s Decentralization
Project, which ended in June 2007, had entered into joint project cooperation. The main task of
this cooperation had been to successfully complete the development of a Municipal Credit Rating
Model covering 4 (four) pilot municipalities (Veles, Strumica, Bitola and Struga). The strategic aim
of this cooperation was to improve the creditworthiness and fi nancial standing of municipalities
in Macedonia.
Within this cooperation framework, a contract for expert assistance by an independent
expert was concluded through the Center for Economic Analysis (CEA), which consisted of
developing Microsoft Excel Model for Assessing the Creditworthiness of Local Self-Governments
in Macedonia, which is also part of this publication.
available. The idea is that, given the OBI MoUs and the OBI Agreements and the EU’s freedom of movement, some regions of the WB6 countries may be more similar than others. Thus, those NUTS regions that are converging towards a certain cluster, e.g., are showing similarities in some
demographic attributes and/or some socio-economic attributes, might be a platform for the more efficient implementation of the EU’s freedom of movement and the objectives of the OBI MoUs and OBI Agreements. Yet, this does not mean regions with larger disparities cannot achieve the same objectives. It demonstrates that the policies might be implemented more efficiently for more similar regions because they face similar challenges. Those regions that reveal more disparities will probably need greater resources to reach convergence and fewer inequalities. We believe this information is important for policymakers to bring welfare to the citizens of the WB6 countries.
data available. The idea is that, given the OBI MoUs and the OBI Agreements and the EU’s freedom of movement, some regions of the WB6 countries may be more similar than others. Thus, those NUTS regions that are converging towards a certain cluster, e.g., are showing similarities in
some demographic attributes and/or some socio-economic attributes, might be a platform for the more efficient implementation of the EU’s freedom of movement and the objectives of the OBI MoUs and OBI Agreements. Yet, this does not mean regions with larger disparities cannot achieve the same objectives. It demonstrates that the policies might be implemented more efficiently for more similar regions because they face similar challenges. Those regions that reveal more disparities will probably need greater resources to reach convergence and fewer inequalities.
We believe this information is important for policymakers to bring welfare to the citizens of the
WB6 countries.