Public investments in Croatia [PDF]
This Occasional Paper occurred as the byproduct of preparations for writing the report by Geoff Dixon, Katarina Ott and Jean-Jacques Dethier “Capital Expenditure by the Government in Croatia: Fiscal Accounts, Budgetary Institutions and Budgeting Process”,
Bajo, Anto, Ott, Katarina
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PENYELESAIAN KERUGIAN KEUANGAN NEGARA
In order to implement governance and development to realize people prosperity, Government us bestowedauthority to manage public finance. The authority is classified as administrative authority and treasuryauthority.
Henny Juliani
doaj +1 more source
The effect of corruption, seigniorage and borrowing on inflation [PDF]
Purpose – Governments may finance its expenditures through multiple resources; however, seigniorage and borrowing are commonly used. The authors think that in the presence of corruption, the use of public finance may result in inflationary effect that ...
Hussein Elkamel
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Performance audit as a tool oriented at the accountability of public finance spending in Poland against the background of UK practices [PDF]
In recent years, public finance spending in Poland has been subject to citizens’ critical assessment. It forces public finance sector units to introduce tools that will enable the effectiveness of actions within this area to be scrutinized.
Anna Bartoszewicz
doaj +3 more sources
Penalization of Incorrect Inventory Management and Accounting – Analysis of the Case Law of the Adjudicating Committees in Cases of Violation of Public Finance Discipline [PDF]
The study discusses some of the most frequently found violations of public finance discipline. Several dozen committees ruling in cases of violation of public finance discipline have been analyzed.
dr Wojciech Bożek
doaj +1 more source
Tax administration reform in transition: the case of Croatia [PDF]
This Occasional Paper reports the research results of a project on the tax administration in Croatia conducted by the Institute of Public Finance in Zagreb for the Croatian Tax Administration.
Ott, Katarina
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O državnem proračunu in fiskalnih pravilih
An appropriate fiscal framework is of essential significance in a successful public finance consolidation process. Special attention has to be devoted to the determination of public finance objective which incorporates besides the target public finance
Slaven Mićković, Saša Jazbec
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Public Finance Management: Challenges and Opportunities [PDF]
The paper reveals the essence of the system of public financial management (PFM), defines its key elements of PFM system and articulates goals and objectives. The author's definition of PFM is given.
Liudmila Tkachenko
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Evaluation of Zakat as a Public Finance Instrument
Zakat institution has a special place both politically and financially in the history of Islam. Zakat, as worship, is located beyond as an instrument of public finance, and a distinct institution compared to tax.
Ömer Bayraktar +3 more
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The right of a public finance sector entity to incidental receivables in commercial transactions [PDF]
Purpose: The aim is to determine whether public finance sector entities in Poland charge compensation for debt recovery costs and to verify if this practice poses a risk of violating public finance discipline.
Ireneusz Rosiek
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