Köz-gazdaságThis 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
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Rules-based economic governance in the European Union: A reappraisal of national fiscal rules. [PDF]
, 2011 The economic and financial crisis of 2007/2009 has posed unexpected challenges on both the global and the regional level. Besides the US, the EU has been the most severely hit by the current economic crisis.
Benczes, István
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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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Rozpočtová odpovědnost z pohledu Evropské unie, její porušení a soudní přezkum
Acta Universitatis Carolinae IuridicaThe article describes the judicial review of fiscal rules within the European Union and its impact on the budgetary responsibility of member states. It focuses on the legal framework of fiscal responsibility at both the EU and national levels, analyzing ...
Adam Zvonař
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COMPARATIVE STUDY ON ACCOUNTING AND FISCAL AMORTIZATION [PDF]
Challenges of the Knowledge Society, 2012 Placed in the international trend, Romanian accounting had experienced various changes, especially as regards of progress on disconnection between accounting and fiscality.
MARIANA GURAU, MARIA ZENOVIA GRIGORE
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The Impact of Fiscal Rules on Public Finances: Theory and Empirical Evidence for the Euro Area [PDF]
This paper presents a review of the most significant fiscal rules policymakers can choose from. The insights from this review are then applied to the current budgetary situation of the European Union.
Bas Van Aarle +3 more
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Tying hands is not commitment: can fiscal rules and institutions really enhance fiscal discipline? [PDF]
Visiting Bruegel Scholar, Xavier Debrun, discusses the role of fiscal institutions, including budget rules and non-partisan agencies, in enhancing fiscal discipline.
Xavier Debrun
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Fiscal transparency and policy rules in Poland [PDF]
, 2006 This paper assesses the current stance and desirable progress in the implementation of fiscal transparency and rules in Poland. An index of transparency based on Report on the Observance of Standards and Codes (ROSC), with some modifications, is also ...
Benecki, R., Holscher, J., Jarmuzek, M.
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Fiscal Rules versus the Financial Condition of EU Local Government Units
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2023 The financial crisis and significant deterioration of public finances have led to the strength- ening of instruments aimed at ensuring the financial stability of the state, including fiscal rules.
Elżbieta Malinowska-Misiąg
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Rules and risk in the euro area: does rules-based national fiscal governance contain sovereign bond spreads? [PDF]
The strengthening of national fiscal frameworks, including numerical fiscal rules, has recently been proposed as an important part of the economic governance reform package for the EU.
Anna Iara, Guntram B. Wolff
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