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Fiscal councils as a mechanism for establishing fiscal discipline [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 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 ...
Anđelković Mileva
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National fiscal rules and fiscal discipline in the European Union [PDF]
Applied Economics, 2021 Motivated by the fiscal imbalances in the EU countries in the recent period, this paper analyzes the effect of national fiscal rules on fiscal discipline.
Amélie Barbier-Gauchard +2 more
exaly +5 more sources
The Fiscal Councils – Independent Fiscal Institutions for Ensuring Fiscal Discipline [PDF]
Ovidius University Annals: Economic Sciences Series, 2017 Ensuring the sustainability of public finances can only be achieved through substantial and relevant analysis and evaluation of the problems faced by the fiscal and budgetary fields.
Comăniciu Carmen
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Fiscal responsibility law and subnational finance in India - An analysis of Assam’s fiscal scenario [PDF]
Economic Horizons, 2021 Fiscal responsibility law has become an important instrument for better fiscal management and ensuring fiscal discipline, particularly so in the federal countries where their subnational governments often indulge in fiscal indiscipline.
Santosh Borkakati +1 more
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Identify and prioritize the factors affecting fiscal discipline in Municipalities [PDF]
International Journal of Human Capital in Urban Management, 2022 BACKGROUND AND OBJECTIVES: Global events in recent months, such as the (COVID-19) pandemic, have put pressures on the public budget Especially in municipalities that have made it more difficult to understand and measure.
S. Motahari, A. Taftiyan, M. Moeinadin
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THE FALLACY OF FISCAL DISCIPLINE [PDF]
Macroeconomic Dynamics, 2018 Fiscal discipline is commonly evaluated on the basis of the debt–gross domestic product ratio, which exhibits a stock variable measured relative to a flow variable. This way of monitoring debt solvency is arguably not consistent with transversality conditions obtained from optimizing macroeconomic frameworks.
Canofari P, Piergallini A, Piersanti G
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Does Fiscal Decentralization Promote Fiscal Discipline? [PDF]
Emerging Markets Finance and Trade, 2015 ABSTRACTWe investigate the efficiency and equity implications of a redistributive rule that takes into account both local tax collection efforts and deviation of local incomes from respective targets under alternative fiscal mechanisms. We show that, if the general budget constraint is binding, the proposed transfer rule leads to higher fiscal ...
Akin Z., Bulut-Cevik Z.B., Neyapti B.
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Business, Management and Economics Engineering, 2022 It is impossible to imagine the functioning and development of the state and society without the use of digital technologies. This research is topical because of the need to solve the problem of modernizing the tax control system through the ...
Larysa Ivanchenkova +5 more
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Structural Reforms and Fiscal Discipline in Europe [PDF]
Transition Studies Review, 2008 In this paper we provide an overview on recent contributions on the effectiveness of the institutional framework operating in Europe to fulfil the objectives declared in the Lisbon Agenda under the fiscal constraints established in the Stability and Growth Pact.
Girardi, A, PAESANI, PAOLO
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Fiscal discipline and defaults [PDF]
Review of Economic Dynamics, 2017 Abstract We develop a general equilibrium model with a detailed structure of government expenditures and revenues, calibrate it to the Greek and German economies, and use it to study the link between fiscal discipline and defaults. We show that even if the Greek government had entered the Great Recession with the same structure of government ...
Gonzalo F. de-Córdoba +2 more
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