This study aims to analyze the current situation of inheritance taxation in Spain and evaluate the legitimacy crisis surrounding the decision of whether to tax mortis causa transfers, as well as the scope and conditions under which such taxation should occur. The Inheritance and Donations Tax (IDT) frequently sparks debate, and this paper aims to analyze its evolution since its transfer to the Autonomous Communities, tracing its development to the present day. A thorough examination is essential to clarify its significance within a modern tax system, its role in the new system of regional financing, and the reforms necessary for its potential continuation, while also assessing the level of public dissatisfaction it provokes. The methodology employed in this paper involved a review of the existing literature, current legislation, and available scientific-academic resources relevant to the topic. The approach is predominantly theoretical and intentionally cross-disciplinary, aimed at enhancing accessibility and comprehension.

This study presents a comprehensive bibliometric analysis of the literature on public financial management (PFM), aiming to identify key trends, influential publications, and emerging themes. Using data from Web of Science and Scopus, the study examines the evolution of PFM research from 1977 to 2024. The findings reveal a significant increase in PFM research output, particularly after 2010, with countries like the United States, the United Kingdom, and China contributing the most publications. Central themes such as financial management, transparency, and accountability remain prominent while emerging topics like gender budgeting, health insurance, and blockchain technology reflect shifting priorities in the field. The study employed performance analysis and science mapping techniques to assess the structure and dynamics of PFM research. The analysis highlights key focus areas, including fiscal decentralization and sector-specific management, and identifies gaps in the existing literature, particularly regarding interdisciplinary and international collaboration. The results suggest that while PFM remains rooted in traditional governance and financial control, there is a growing emphasis on modern, innovative solutions to address contemporary challenges. This study’s insights provide a roadmap for future research, emphasizing the importance of transparency, technological integration, and inclusive financial policies. In conclusion, this bibliometric analysis contributes to understanding PFM’s evolving landscape, offering scholars and policymakers a clearer perspective on current trends and future directions in the field. Future research should focus on expanding interdisciplinary approaches and exploring the practical impacts of emerging PFM trends across different regions.

The objective of the research is twofold. The study examines the role of public finance in promoting sustainable development in SSA. Secondly, the study investigates the optimal level of public finance beyond which public finance crowds out investment and hinders sustainable development in SSA. The study adopts a battery of econometric techniques such as the traditional ordinary least square (OLS) estimation technique, Driscoll-Kraay covariance matrix estimator, and the dynamic panel threshold model. The study found that an increase in public debts lead to a decline in sustainable development. In contrast, the results show that increase in spending on health and education, and tax can engender sustainable development in SSA. Further, we uncover the optimal levels of public spending on health and education, and public debts that engenders sustainable development in SSA. One main implication of the findings is that governments across SSA needs to reduce public debts levels and increase public spending on health and education to within the threshold levels established in this study to aid sustainable development in SSA.

In order to overcome negative demographic trends in the Russian Federation, measures to stimulate the birth rate have been developed and financed at the federal and sub-federal levels. At the moment, on the one hand, there is a tendency to centralize expenditures for these purposes at the federal level, on the other hand, the coverage of the subjects of the Russian Federation, which introduce sub-federal (subnational) maternity capital (SMC), is expanding. The study was recognized to answer the question: whether the widespread introduction of SMC is justified, whether the effect of its use depends on the level of subsidization of the region and the degree of decentralization of expenditures.

The main objective of the study was to assess the impact of fiscal management on macroeconomic stability in emerging countries between 2012 and 2022. The study drew on macroeconomic theory, which postulates the importance of responsible fiscal policies for economic stability. Information was taken from ten emerging Latin American countries, and the analysis was carried out through a quantitative approach, using an econometric model. A significant relationship was found between fiscal management and macroeconomic stability, evidencing that effective fiscal policies are crucial for macroeconomic stability in emerging countries. The findings emphasize that balanced fiscal management, which avoids falling into cycles of debt and deficit, is essential for long-term stability. Practices that promote fiscal stability, such as greater efficiency in public spending and effective tax collection, can contribute significantly to economic stability and sustained growth. The results also suggest that fiscal policies should take into account human development conditions and annual particularities in order to formulate effective fiscal policies. It highlights those countries with best fiscal practices, reflected in low debt-to-GDP levels and high fiscal stability, are more likely to achieve macroeconomic stability and sustainable economic growth.