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.

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.

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.

Fiscal decentralization is one of the policy implementations of regional autonomy, which authorizes local governments to manage their local finances independently. However, with the evolution of the times and the dynamics that are taking place, the application of fiscal decentralization worldwide is changing at each time of year. Therefore, it is necessary to investigate fiscal decentralization research temporarily over the course of four decades. The study aims to explain the development of research on fiscal decentralization over a period of four decades. This research integrates Scopus database to offer a thorough conceptual and structural overview of the field by integrating bibliometric approaches and content analysis. The research procedure begins with the determination of the scope of the research, the inclusion and exclusion criteria for the selection process, the collection of data on Publish or Perish (PoP), and the execution of bibliometric analysis on VosViewer. The research shows that the type of journal with the highest productivity has sub-topics of economy, public service, development, and environmental. The development of fiscal decentralization research has a positive upward trend and most of the top-ranked journals indicate that fiscal decentralization has links and influences with other variables. It is apparent that the most often keywords emerged and studied in the research on fiscal decentralization are related to efficiency, measure, role, degree, growth, and fiscal federalism. Meanwhile, the least frequent keywords are related to poverty and inequality, health outcome, environmental pollution, Latin America, South Africa, fiscal autonomy, corruption, OECD country, determinant, and public sector. These keywords are the future lines of research that may be used for future research on the topic of fiscal decentralization.

This study examines the determinants of inflation in Tunisia from 1998 to 2023, with a particular focus on the role of fiscal policy. The study analyzes the long-run and short-run relationships between inflation and key macroeconomic variables, including government expenditure, government revenue, money supply, balance of trade, and budget deficits using ARDL model. The empirical findings reveal that budget deficits have a significant and positive impact on inflation, underscoring the critical role of fiscal imbalances in driving price instability. In contrast, government expenditure, government revenue, money supply, and balance of trade do not exhibit statistically significant long-term effects on inflation. The results highlight the importance of fiscal discipline and effective coordination between fiscal and monetary policies to achieve price stability. These findings provide valuable insights for policymakers in Tunisia and other developing economies facing similar inflationary pressures, emphasizing the need for prudent fiscal management and structural reforms to mitigate inflation volatility and ensure macroeconomic stability.