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
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Exchange Journalism from the Position of Behavioral Finance: Economic Thinking of a Stock Market Speculator in the Beginning of the 20th Century [PDF]
Ilia Nikolaevich Galushko
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Quality of Public Finance and Economic Growth in the Czech Republic
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
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Normative and positive theories of public finance: contrasting Musgrave and Buchanan [PDF]
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
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
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Strategic Positioning and the Financing of Nonprofit Organizations: Is Efficiency Rewarded in the Contributions Marketplace? [PDF]
Peter Frumkin, Mark T. Kim
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Various Aspects Regarding the Accounting of Leases to the User
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
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Who controls budgetary process in Croatia? [PDF]
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
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The Urgency of Strengthening Appraisal Regulations to Realize a Legal Protection for Appraiser
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
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Outside Finance, Dominant Investors and Strategic Transparency [PDF]
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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