Public Finance

1. Contemporary Issues in Public Finance
   1. Fiscal Challenges in Developing Countries
      1. Limited Revenue Generation Capacity
         1. Dependence on Agricultural Sector
         2. Narrow Tax Base and High Informality
         3. Tax Evasion and Avoidance
      2. High Public Debt Levels
         1. Debt Servicing and Fiscal Space
         2. Access to International Financial Markets
      3. Infrastructure Financing
         1. Public-Private Partnerships (PPPs)
         2. Innovative Financing Mechanisms
      4. Aid Dependency
         1. Effectiveness of Foreign Aid
         2. Fiscal Policies Tied to International Aid
      5. Economic Volatility
         1. Impact of Commodity Price Fluctuations
         2. Exchange Rate Instabilities
   2. Aging Population and Social Security Systems
      1. Demographic Shifts
         1. Increasing Life Expectancy
         2. Decreasing Fertility Rates
      2. Pension Systems
         1. Sustainability of Pay-As-You-Go Systems
         2. Transition to Funded Pension Schemes
      3. Health Care Costs
         1. Rising Costs of Elderly Care
         2. Health Expenditure Management
      4. Intergenerational Equity
         1. Burden on Younger Generations
         2. Reforms for Balanced Distribution
   3. Environmental Taxation and Sustainable Development
      1. Green Taxes and Incentives
         1. Carbon Taxes
         2. Tax Credits for Renewable Energy Use
      2. Pollution Control and Revenue Utilization
         1. Revenue from Environmental Taxes and Its Use in Sustainability Projects
      3. Fiscal Instruments and Climate Change Mitigation
         1. Subsidies for Clean Technology Development
         2. Market-Based Instruments for Emissions Reduction
      4. International Cooperation on Environmental Taxation
         1. Cross-border Environmental Tax Policies
         2. Global Agreements and Local Implications
   4. Digital Economy and Taxation Challenges
      1. Taxation of Digital Goods and Services
         1. Definition and Classification of Digital Transactions
         2. Tax Treatment of Cryptocurrencies
      2. International Taxation Issues
         1. Base Erosion and Profit Shifting (BEPS)
         2. Digital Services Taxes (DSTs)
         3. Role of the OECD and Other International Bodies
      3. E-Commerce and VAT/GST Regulations
         1. Challenges in Collection and Compliance
         2. Harmonization of Indirect Tax Rates across Borders
      4. Impact of Technology on Tax Administration
         1. Use of Big Data and Blockchain
         2. Implementation of Real-Time Tax Reporting Systems