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The Roles of Fiscal Rules, Fiscal Councils and Fiscal Union in EU Integration [PDF]
SSRN Electronic Journal, 2015 EU-level fiscal rules have not been able to prevent the large-scale accumulation of government debt in many eurozone countries. One explanation was major flaws in the rules. Some of these flaws have now been corrected. But the failure of the rules depended also on fundamental problems of time inconsistency. The same time-inconsistency problems that the
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Effects of the audit committee and the fiscal council on earnings quality in Brazil
Revista Contabilidade & Finanças, 2017 This study evaluates the effects of the audit committee and the fiscal council with their different characteristics on earnings quality in Brazil. The proxies of earnings quality used are: relevance of accounting information, timeliness, and conditional ...
Vitor Gomes Baioco +1 more
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A New EU Economic Governance and Fiscal Framework: What Role for the National Independent Fiscal Institutions (IFIs)? [PDF]
Romanian Journal of European Affairs, 2023 The European Commission’s communication on orientations for a reform of the European Union’s economic governance framework asks the European Fiscal Board (EFB) and national Independent Fiscal Institutions (IFIs) to play a more significant role in it ...
Daniel Dăianu
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Fiscal councils as a mechanism for establishing fiscal discipline [PDF]
Zbornik radova Pravnog fakulteta, Nis, 2014 Under the impact of the global economic crisis, the contemporary budget systems have been subject to extensive reforms. There is a growing number of scholars advocating the establishment of fully independent fiscal institutions which would be in charge of administering a sustainable fiscal policy.
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A case for the introduction of numerical fiscal rules in the Serbian Constitution [PDF]
Ekonomski Anali, 2017 The recommendation of numerical fiscal rules in Serbia, presented in this paper, is based on the inherent bias of fiscal policy towards expenditure, and consequently continuous fiscal deficit and excessive sovereign debt.
Begović Boris +2 more
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Improving Fiscal Performance Through Fiscal Councils [PDF]
OECD Economics Department Working Papers, 2010 There is growing interest in the role of independent fiscal institutions, or fiscal councils, in helping to improve fiscal performance. This paper provides some guidance on the scope for improving fiscal performance through fiscal councils based on the available literature and the range of fiscal institutions in the OECD countries. The effectiveness of
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THE ROLE OF FISCAL COUNCILS IN ACHIEVING ECONOMICGROWTH AND FISCAL DISCIPLINE
, 2022 Abstract: The European Union (EU) member states should ensure their long-term stability and prosperity, sound fiscal policies and discipline and here, fiscal councils play a crucial role. Fiscal councils are independent bodies responsible for assessing the government's fiscal policies, providing fiscal advice and monitoring the implementation of fiscal
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The impact of fiscal councils on the budgetary consolidation [PDF]
Public and Municipal Finance, 2017 Fiscal councils are independent institutions that play an important role in execution of fiscal rules and budgetary discipline through their realistic and unbiased macroeconomic and budgetary analysis and projections. It is important that the fiscal councils have easy access to the media to ensure that their analyses reach the wider public, and ...
Ante Žigman, Martina Jergović
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Fiscal Rules and Fiscal Councils
IMF Working PapersThis paper examines the evolving landscape of fiscal rules and fiscal councils worldwide, focusing on developments since the pandemic. Drawing on the latest updates to the IMF’s Fiscal Rules and Fiscal Councils databases—which cover more than 120 economies and 54 fiscal councils—it documents the increasing adoption of fiscal rules, particularly in ...
Virginia Alonso-Albarran +11 more
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FEBS Letters, EarlyView.Septin 9 polybasic domains couple phosphoinositide‐rich membrane binding to centrosome positioning, Golgi organization, and microtubule acetylation to control epithelial polarity. Their loss disrupts this axis, causing centrosome mispositioning, Golgi fragmentation, reduced microtubule acetylation, and polarity inversion via upregulation of the ...
Ting ting Cai +4 more
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