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Fiscal Decentralization in the Philippines After the 1991 Code: Intergovernmental Fiscal Relationships and the Roles of Fiscal Transfers

2012
The current fiscal decentralization in the Philippines is based on the Local Government Code, Republic Act 7160, enacted in 1991. Philippine decentralization represents the vanguard of decentralization in developing countries in East Asia (White and Smoke 2005; Balisacan and Hill 2006).
Hiroko Uchimura, Yurika Suzuki
exaly   +2 more sources

Code of Good Practices on Fiscal Transparency [PDF]

open access: possibleifo Schnelldienst, 2004
Der von IWF entwickelte Code of Good Practices on Fiscal Transparency soll für eine umfassende Information der Öffentlichkeit über den Aufbau und die Aufgaben der Regierungen, die fiskalischen Ziele und die öffentlichen Haushalte sorgen. Die durch den Verhaltenskodex geforderte Transparenz in der Geld- und Finanzpolitik ist für Caio K.
Caio K. Koch-Weser   +2 more
openaire   +1 more source

Presentation and Discussion Incidents Regarding the Competence of Fiscal Authorities in Code of Fiscal Procedure in Romanian Law

open access: yesJurnalul De Studii Juridice, 2019
The enactment of the Code of Fiscal Procedure in 2003 represents a major step toward the unification of the Romanian fiscal legislation. Unfortunately, the Romanian Fiscal Law continues to be scattered, by the enactment of a plethora of legislative acts and regulations which intend to complete or modify the Code of Fiscal Procedure.
exaly   +3 more sources

Fiscal Implications of the Local Government Code of 1991

Philippine Journal of Development, 1992
Through the provision of the Local Government Code, transfer of responsibilities from the national to the local level has been instituted. This paper analyzes some of the LGC provisions since these affect the country’s financial status. Simulation of fiscal repercussions is performed, the results of which are compared to status quo.
openaire   +3 more sources

Draft Revised Code of Good Practices on Fiscal Transparency

Policy Papers, 2006
The IMF is in the process of revising its 2001 Code of Good Practices on Fiscal Transparency. The four core principles of the original Code remain unchanged in the revision: institutional clarity, open budget processes, public information and integrity.
exaly   +2 more sources

Atypical Fiscal States: Fiscal Inactivity State and the Fiscal Body Ex-Officio Cancellation of the Registration Code for VAT Purposes [PDF]

open access: possibleFinance - Challenges of the Future, 2013
The state of fiscal inactivity of a tax payer, as well as the cancellation of the registration code for VAT purposes, generate important fiscal effects, both for the tax payers concerned and for the beneficiaries that purchase goods and services from them.
Raducu Emil Buziernescu   +2 more
openaire  

ECONOMIC AND LEGAL IMPLICATIONS OF THE FISCAL CODE

Internal Auditing and Risk Management, 2015
This article aims to analyze the legal regime of Codes, in general, and of the Fiscal and Fiscal Procedure Codes, in particular. There are presented the applicable constitutional norms, the principles resulting from those rules and, in relation to these, the shortcomings in the practice of lawmaking registered in Romania.
PhD. Verginia VEDINAŞ   +1 more
openaire   +1 more source

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