Results 71 to 80 of about 5,551,812 (265)

Reposisi Lembaga Perpajakan

open access: yesJKAP (Jurnal Kebijakan dan Administrasi Publik), 2015
Tax is one of the most crucial areas of government, especially in promoting national revenue and regulating the national economy. According to the current sociopolitical context, the effective use of tax is expected to overcome economic crisis and to ...
AG Subarsono
doaj   +1 more source

Quality of Public Finance and Economic Growth in the Czech Republic

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2016
Quality of public finances belongs to a key policy challenge as its improvement should lead to a long-term economic growth. The aim of the paper is to investigate if the key channels and tools used by the public finance (structure of revenue system, size
Irena Szarowská
doaj   +1 more source

Normative and positive theories of public finance: contrasting Musgrave and Buchanan [PDF]

open access: yesJournal of Economic Methodology, 2014
This paper assesses James M. Buchanan's claim of following a positive approach in stark contrast to the normative approach to public finance of Richard A. Musgrave. The goal of this paper is to shed light on the foundations of modern American public finance by analysing one aspect of the methodology of its two most prominent fathers. I show (1) that it
openaire   +3 more sources

Does Money Matter for Electability? Lesson Learned From the 2014 Legislative Election in Indonesia

open access: yesSAGE Open, 2021
Reform toward open-list elections in Indonesia has transformed the nature of campaigning to become more personalized. This has raised questions regarding the role of money in elections and calls for stricter campaign finance regulation.
I Gede Sthitaprajna Virananda   +2 more
doaj   +1 more source

Various Aspects Regarding the Accounting of Leases to the User

open access: yesCECCAR Business Review
Compared to the accounting regulations approved by Order of the Minister of Public Finance No. 1,802/ 2014, IFRS 16 Leases, which replaced IAS 17 Leases as of January 1, 2019, no longer distinguishes between finance leases and operating leases for the ...
Marian SĂCĂRIN
doaj   +1 more source

Who controls budgetary process in Croatia? [PDF]

open access: yes, 2003
The Parliament does not adequately perform its tasks within the budgetary process. This is due to its inferior position to that of the Government, lack of infrastructure, i.e. offices, and funds, as well as budgetary and time constraints.
Bratic, Vjekoslav
core  

The Urgency of Strengthening Appraisal Regulations to Realize a Legal Protection for Appraiser

open access: yesJurnal Media Hukum, 2019
To provide legal protection and legal certainty for service users and Appraisers, the Government, in this case, the Ministry of Finance requires the Public Appraisal profession to obtain a permit in supporting financial service sector.
Lastuti Abubakar, Tri Handayani
doaj   +1 more source

Outside Finance, Dominant Investors and Strategic Transparency [PDF]

open access: yes
This paper studies optimal financial contracts and product market competition under a strategic transparency decision. When firms seeking outside finance resort to actively monitored debt in order to commit against opportunistic behaviour, the dominant ...
Enrico C. PEROTTI   +1 more
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