Results 221 to 230 of about 10,929 (264)

Duurzame fiscale governance

NTFR: Nederlands Tijdschrift voor Fiscaal recht, 2023
Hoe kan horizontaal toezicht als governance instrument worden gesitueerd in de fiscale governance van de Belastingdienst en belastingplichtigen?Zowel de governance van staten en overheden als van (grote) ondernemingen komt in toenemende mate in de sleutel van duurzame ontwikkeling te staan.
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Governance and fiscal management

2017
This chapter contains a study of the relationship between governance and various dimensions of sustainable development; the study delves in detail into analysing the role of governance in improving fiscal management and contains a discussion of a range of policy options to improve the quality of governance in support of better fiscal management.
Paddison, Oliver, Gui-Diby, Steve Loris
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Fiscal Illusion and the Grantor Government

Journal of Political Economy, 1986
Empirical studies indicate that unconditional intergovernmental grants have a flypaper effect. Several authors have modeled recipient government spending under fiscal illusion to explain this phenomenon. In short, grants reduce the perceived marginal cost of recipient government output.
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Fiscal and Political Decentralization and Government Quality [PDF]

Environment and Planning C: Government and Policy, 2011
In this paper we apply both cross-section and panel analysis to the relationship between fiscal and political decentralization and government quality. We find that fiscal decentralization improves government quality but not if it is accompanied by political decentralization.
Andreas P Kyriacou, Oriol Roca-Sagalés
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The Greek Fiscal Crisis and the Role of Fiscal Governance [PDF]

, 2011
In view of the growing attention paid to the role of fiscal governance in budgetary outcomes, this paper tries to shed light on the link between the recent Greek fiscal crisis and aspects of fiscal governance. It reviews fiscal developments in Greece over the last decade and challenges the widely held view that optimistic macroeconomic forecasts ...
Georgia Kaplanoglou, Vassilis T. Rapanos
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Fiscal Governance in Europe

2009
This book presents a theoretical framework to discuss how governments coordinate budgeting decisions. There are two modes of fiscal governance conducive to greater fiscal discipline, a mode of delegation and a mode of contracts. These modes contrast with a fiefdom form of governance, in which the decision-making process is decentralized.
Hallerberg, Mark, Strauch, Rolf Rainer, von Hagen, Jürgen   +2 more
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A fiscally virtuous government?

2018
A third success story of Germany has been the impressive fiscal consolidation. This is no small achievement: the global financial crisis and the subsequent European crisis put many European governments under massive pressure to support their economies in order to avoid an even deeper crisis.
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Technology, Capital and Government Fiscal Policy

The Journal of Finance, 1952
THIS STUDY explores some key phases of the role of organized knowledge in economic affairs. It attempts to consider the nature of such knowledge, the aims, means, and methodology of its application as well as its extension, and the incentives that lead to both these lines of development.
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Contemporary Government Accounting and Fiscal Consolidation [PDF]

, 2015
The paper covers the latest improvements of government accounting methodology that resulted from the implementation of the European System of Accounts 2010 (ESA 2010) and Government Finance Statistics Manual 2014 (GFSM 2014). The main research question is how the changes of government accounting principles and classification affect wider fiscal ...
Vašiček, Davor, Drezgić, Saša
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The fiscal responsibilities of government

2019
Sawyer focuses on the fiscal responsibilities of governments and the nature of the objectives to be achieved through fiscal policies, examines the nature of the government budget position (deficit or surplus), and considers the difficulties and constraints of using budget position to achieve full employment.
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