COMPARATIVE ANALYSIS OF FISCAL POLICY EXPERIENCE AND FISCAL ADJUSTMENT MECHANISMS IN WTO MEMBER COUNTRIES: EVIDENCE FROM KAZAKHSTAN, VIETNAM, AND GEORGIA

Auteurs

  • Sardorjon Makhmudov Автор

DOI :

https://doi.org/10.5281/zenodo.19597956

Résumé

Accession to the World Trade Organization (WTO) requires member countries to implement trade liberalization measures, including tariff reductions, removal of non-tariff barriers, and alignment of domestic policies with multilateral trade rules. These commitments influence fiscal policy by reducing reliance on customs duties and altering the composition of public revenues. In developing economies where customs duties represent a significant share of fiscal income, tariff reductions may create short-term fiscal pressure (Keen & Mansour, 2010). This study provides a comparative analysis of fiscal policy experience and fiscal adjustment mechanisms in WTO member countries, focusing on Kazakhstan, Vietnam, and Georgia. The findings indicate that revenue diversification, expansion of domestic taxation, improved tax administration, and growth-oriented fiscal strategies are key mechanisms for maintaining fiscal sustainability. 

 

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Publiée

2026-04-15

Numéro

Vol. 2 No 4 (2026): International Conference on Business & Management (ICBM)

Rubrique

Статьи

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Comment citer

Makhmudov, S. (2026). COMPARATIVE ANALYSIS OF FISCAL POLICY EXPERIENCE AND FISCAL ADJUSTMENT MECHANISMS IN WTO MEMBER COUNTRIES: EVIDENCE FROM KAZAKHSTAN, VIETNAM, AND GEORGIA. International Conference on Business & Management, 2(4), 32-35. https://doi.org/10.5281/zenodo.19597956