Results 251 to 260 of about 712,377 (292)

‘Not our problem’: UK Government’s fiscal obligations towards the privatised railway network

Accounting Forum, 2006
Abstract Increasing attention is being focused on the implicit fiscal obligations of governments, which may be real (in terms of future resource commitments) even if they remain unrecognised in official accounts. Such obligations may exist in relation to important parts of national economic infrastructure, regardless of the legal position.
S. McCartney, J. Stittle
exaly   +2 more sources

The Italian Tax System: International and EU Obligations and the Realization of Fiscal Federalism

Bulletin for International Taxation, 2010
In this article, the authors reflect on the constraints on the Italian legislator deriving from EU and international provisions, with a particular emphasis on the delegation law regarding fiscal federalism, which is in the process of being implemented.
Gallo, F., MELIS, GIUSEPPE
exaly   +3 more sources

Fiscal obligations of the subsoil users

Problems of Innovation and Investment Development, 2019
The article of research is operating financial relations of subsoil users before the state for mining, exploitation of underground space and system of forming of monetary resources for a budget after the Internal revenue code of Ukraine. The aim of writing of the article is development after resource approach of concept vehicle and mechanism of input ...
exaly   +2 more sources

The effect of fiscal stress and balanced budget requirements on the funding and measurement of state pension obligations

Journal of Accounting and Public Policy, 2002
Abstract We examine the extent to which fiscal stress and state balanced budget restrictions affect the funding of state public employee retirement systems. Our results indicate a negative relation between pension funding levels and measures of both: (a) state fiscal stress and (b) the existence of balanced budget requirements.
Mary S Stone
exaly   +2 more sources

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