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IS IT IS OR IS IT AIN'T MY OBLIGATION? REGIONAL DEBT IN A FISCAL FEDERATION* [PDF]
International Economic Review, 2008 This article studies the repayment of regional debt in a multiregion economy with a central authority: Who pays the obligation issued by a region? With commitment, the central government will use its economy‐wide taxation power in support of its objective to smooth distortionary taxes and consumption across regions.
Dan Peled +2 more
exaly +4 more sources
The fiscal stress arising from state and local retiree health obligations [PDF]
Journal of Health Economics, 2014 A major factor weighing down the long-term finances of state and local governments is the obligation to fund retiree benefits. While state and local government pension obligations have been analyzed in great detail, much less attention has been paid to the costs of the other major retiree benefit provided by these governments: retiree health insurance.
Byron Lutz
exaly +4 more sources
Audit of Fiscal Obligations at Economic Entities from Romania
Journal of Danubian Studies and Research, 2020 The audit of fiscal obligations, or the fiscal audit, as it is also called in the specialized literature, can be considered both as an integral part of the financial audit of the annual financial statements, and as an independent audit.
Daniel Marius Moscu
doaj +1 more source
Taxes, Fees and Obligations in Romania – Main Components of Companies’ Fiscal Costs
Procedia, Social and Behavioral Sciences, 2014 AbstractThe present paper introduces theoretical aspects of taxes, fees and obligations and the synthesis of the system structure for taxes and fees as an expression of company fiscal costs at the same time capturing the current issues when determining and setting them.
exaly +2 more sources
Fiscal Obligations of the Associations Without Legal Personality Set Up Between Natural Persons
CECCAR Business Review, 2022 In view of carrying out an economic activity, two or more natural persons may set up an association without legal personality. The article has a series of conceptual and practical aspects regarding the declarative and payment obligations that the members
Lucian CERNUȘCA
doaj +2 more sources
Methodology of organization and performance of fiscal inspection in Romania
EcoSoEn: Ştiinţe Economice, Sociale şi Inginereşti = Economics, Social and Engineering Sciences, 2022 Tax inspection is the activity aimed at verifying the legality and compliance of tax returns, the correctness and accuracy of fulfilling obligations in connection with the establishment of tax obligations by the taxpayer / payer, compliance with tax and ...
HURLOIU Lăcrămioara, HURLOIU Iulian
doaj +1 more source
Fiscal Sustainability and Its Implications for Economic Growth in Egypt: An Empirical Analysis
SAGE Open, 2023 This study examines the association between fiscal sustainability indicators and Egypt’s economic growth from 1980 to 2018. Fiscal sustainability refers to a government’s ability to generate sufficient revenue to cover its costs and debt obligations in ...
Bayan Mohamad Alshaib +7 more
doaj +1 more source
Public Sector Economics, 2022 This paper highlights the relationship between fiscal transparency, participation and accountability (FTPA) and human rights. It argues that human rights provide guidance on the scope of FTPA, and tools for citizens to demand more transparent fiscal ...
Maria Emilia Mamberti, Olivia Minatta
doaj +1 more source
Model of Fiscal Sustainability of Enterprise [PDF]
Экономика региона, 2018 The paper substantiates the possibility and the necessity to introduce the notion of «fiscal sustainability». Fiscal sustainability is the company’s ability to meet its tax obligations and to function normally according to its tasks, despite the ...
Margarita Konstantinovna Aristarkhova +2 more
doaj +1 more source
Single Statement Corresponding to 2023
CECCAR Business Review, 2023 The order of the President of the National Agency for Fiscal Administration No. 2541/2022 provides the model, content and instructions for filling in the single statement regarding the income tax and the social contributions owned by natural persons ...
Lucian CERNUȘCA
doaj +1 more source