Results 21 to 30 of about 39,124 (306)

Fiscal-budgetary responsibility and implications on the European budgetary framework in the context of the COVID-19 crisis [PDF]

open access: yesRevista de Studii Financiare, 2020
The aim of this paper is to analyze fiscal-budgetary responsibility and the implications for the European budgetary framework in the context of the COVID-19 crisis.
Mihaela Onofrei   +3 more
doaj  

Political decentralization, fiscal centralization, and its consequences in case of Pakistan

open access: yesCogent Social Sciences, 2021
The political and fiscal institutions are arguably the most significant factors that determine the way a society operates. Some countries, such as the USA and Canada, have decentralized political and fiscal institutions, and some are centralized, e.g ...
Fayaz Hussain Tunio, Agha Amad Nabi
doaj   +1 more source

Effects of Fiscal Policy and Institutions on the Economic Growth of Asian Economies: Evidence from Dynamic Panel Data Analysis

open access: yesInternational Journal of Management Studies, 2009
This paper investigates the effects of fiscal policy and institutions on the economic growth of Asian economies through the application of the GMM-SYS approach to dynamic panel estimator as a preference analysis.
Hussin Abdullah   +2 more
doaj   +3 more sources

The design of fiscal rules and forms of governance in European Union countries [PDF]

open access: yes, 2006
This paper uses a new data set on budgetary institutions in Europe to examine the impact of fiscal rules and budget procedures in EU countries on public finances.
Strauch, Rolf   +2 more
core   +2 more sources

Legislative Institutions and Fiscal Policy [PDF]

open access: yesSSRN Electronic Journal, 2006
A number of studies, using different samples and d atasets, claim that various legislative institutions affect fiscal poli cy. This paper uses data from a 2003 survey of budgeting practices to comprehensively ev aluate the effect of a range of legislative institutions on public spending in 25 O ECD countries. It finds no evidence for most institutional
openaire   +2 more sources

The role of digital technologies in the organization of control over tax liability settlements of budgetary institutions

open access: yesBusiness, 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
doaj   +1 more source

Juridical Institute of “Fiscal Repentant” [PDF]

open access: yesOptimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), 2018
The article presents the French juridical institute of "fiscal repentant" in the context of the fight against tax evasions. The implementation of new organs and the system of sanctions are related to the mentioned juridical institute. The article is conceived interdisciplinary, it deals with issues of the French financial criminal law, part of the ...
openaire   +2 more sources

Public Debt Management and Independent Fiscal Institutions in Sub-Saharan Africa: A Structured Literature Review

open access: yesKöz-gazdaság
This study conducts a structured literature review examining the role of fiscal institutions in promoting fiscal discipline, managing public debt, and supporting economic stability in Sub-Saharan Africa. By synthesising theoretical and empirical studies
Esau Washipobe Wesa, Marianna Sávai
doaj   +1 more source

Is Fiscal Decentralization Growth Enhancing? A Cross-Country Study in Developing Countries over the Period 1990–2014

open access: yesEconomies, 2022
For several decades, many scholars have widely debated the nexus between devolution of fiscal powers and efficiency. However, several studies have neglected the role of institutions and other institutional settings in fiscal decentralization.
Kumba Digdowiseiso
doaj   +1 more source

Comparative Independent Fiscal Institutions Dataset

open access: yes, 2018
<p>The <strong>Comparative Independent Fiscal Institution Dataset (CifiD)</strong> provides information about the legal provisions that constitute the <strong>monitoring scope, powers and institutional design< ...
Belling, Daniel
core   +1 more source

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