Results 21 to 30 of about 370,835 (304)

Japanese Fiscal Reform : Fiscal Reconstruction and Fiscal Policy [PDF]

open access: yesJapanese Fiscal Reform : Fiscal Reconstruction and Fiscal Policy
application/pdf ...
Toshihiro Ihori   +2 more
openaire   +2 more sources

Ética, política y teoría en cuestiones fiscales

open access: yesRevista de la Facultad de Derecho, 2016
Las relaciones entre la ética, la política y la teoría económica en materia fiscal requieren de un análisis más detallado que el emprendido hasta ahora. Por un lado, aunque existen ciertas propuestas éticas con contenido tributario, normalmente ellas no ...
Andrés Blanco
doaj   +1 more source

Fiscal Rules and Fiscal Performance in the EU and Japan [PDF]

open access: yes, 2006
Fiscal rules specify quantitative targets for key budgetary aggregates. In this paper, we review the experience with such rules in Japan and in the EU. Comparing the performance of fiscal policy in the 1980s and 1990s until 2003, we find that the fiscal ...
von Hagen, Jürgen, Hagen, Jürgen von
core   +1 more source

Structural breaks and fiscal sustainability of the Indonesian government budget

open access: yesEconomic Journal of Emerging Markets, 2015
The purpose of this study is to identify government policy regimes or structural breaks as indicated by significant changes in debt to GDP ratio and to identify fiscal sustainability in Indonesia from 2000 to 2013.
Ivantia S. Mokoginta   +1 more
doaj   +4 more sources

Towards the theory of supranational finance

open access: yesCogent Business & Management, 2018
In view of the importance and high degree of self-sufficiency of the issue of budgeting in inter(supra)national unions, a theory of supranational finance is emerging as a distinct field of study within the theory of public finance.
Andrii O. Boiar   +2 more
doaj   +1 more source

A Bibliometric Analysis of Scientific Accounting Studies Concerning Fiscal Topics [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2022
This paper contributes to the development of accounting research by presenting a bibliometric analysis of scientific accounting studies that are concerned with fiscal topics during the period 2017- 2022.
Ionela Munteanu   +1 more
doaj  

ANALYZING THE IMPACT OF SOME FISCAL AND MONETARY POLICIES IN THE VALUE OF AGRICULTURAL OUTPUT IN SELECTED ARAB COUNTRIES FOR THE PERIOD (1990-2010) COMPARATIVE STUDY [PDF]

open access: yesMesopotamia Journal of Agriculture, 2018
The research aims to identify some of the effects of fiscal and monetary policies in the value of agricultural output in selected Arab countries during the period (1990-2010). It has become necessary to know the role of fiscal and monetary policies tools
Ahmed Al-Mshhdani
doaj   +1 more source

O regime de transparência fiscal nas sociedades de gestão de imóveis [artigo de imprensa] [PDF]

open access: yes, 2023
O Código do IRC determina a sujeição ao regime de transparência fiscal, entre outras, às sociedades de simples administração de bens, pelo que se pretende aqui analisar as especificidades da sua aplicação.
Aldeia, Susana
core  

Fiscal decentralization effect on economic growth in Bali

open access: yesEconomic Journal of Emerging Markets, 2016
This study aims to determine the effect of fiscal decentralization on economic growth mediated by financial performance in Bali Province. The source of data employed in this study was secondary data from the financial statement of local government in a ...
Manggar Wulan Kusuma, Rudy Badrudin
doaj   +4 more sources

THE FIXED MEANS: AN ACCOUNTING CONCEPT OR A FISCAL ONE?

open access: yesStudies and Scientific Researches: Economics Edition, 2014
Starting from the analysis of the accounting regulations applied to the economic operators, in their evolution after 1989, the specific accounting regulations for certain fields of activity and for certain categories of entities and starting from the ...
Aristita Rotila
doaj   +1 more source

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