Results 31 to 40 of about 93,396 (161)

Public Finance [PDF]

open access: yes, 2021
AbstractThis chapter gives an overview of public finance in Germany. In the first part, it describes the process of public budgeting, the main principles, and the budget cycle. Finally, it reports on budget reforms. Subsequently, it delivers information on the volume and structure of expenditure and revenue, the latter with a special focus on the tax ...
openaire   +1 more source

Affecting the Sustainability of Public Finances by the Social Measures Adopted in Romania between 2006 and 2017 [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2017
Sustainability has become one of the most used terms in public finance assessment. This article treats the issue of sustainability of public finance in terms of social measures adopted in Romania during 2006-2017.
Trandafir Adina
doaj  

LEVERAGING BIG DATA TECHNOLOGIES FOR ENHANCED PUBLIC PARTICIPATION IN PUBLIC FINANCIAL MANAGEMENT

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики
The article is devoted to the topical issues regarding the implementation of Big Data technologies in public finance management. The application of Big Data has the potential to enhance transparency and accountability in the use of budgetary resources ...
Sergii Krynytsia   +4 more
doaj   +1 more source

“Spare funds” in the Public Finance Act from the perspective of the powers of the Ministry of Finance

open access: yesPrawo Budżetowe Państwa i Samorządu, 2019
This article deals with the concept of “spare funds” – an institution of public finance law. The Author decided to look at the above-mentioned institution from the perspective of the powers of the Ministry of Finance.
Beata Kucia-Guściora
doaj   +1 more source

Legal Assessment of the Legal Force Exclusion of the 1st Prudential Procedure in the Act on Public Finance

open access: yesPrawo Budżetowe Państwa i Samorządu, 2014
By the amendment of the Act on Public Finance of 26 July 2013, Polish legislature made a temporary suspension – till the end of 2013 – of the application of the provisions governing the Ist prudential procedure.
Marcin Tyniewicki
doaj   +1 more source

Is the Italian Government effective in relaxing the financial constraints of high technology firms?

open access: yesPrometheus, 2012
The present work analyses the effect of public finance on firm investments in a longitudinal sample of 293 Italian unlisted owner-managed, new technology-based firms (NTBFs), observed over a 10-year period from 1994 to 2003. We find that large, old NTBFs
Massimo G. Colombo   +2 more
doaj   +1 more source

Public finance in the era of the COVID-19 crisis. [PDF]

open access: yesInt Tax Public Financ, 2022
Agrawal DR, Bütikofer A.
europepmc   +1 more source

ODPOWIEDZIALNOŚĆ ZA NARUSZENIE DYSCYPLINY FINANSÓW PUBLICZNYCH ZWIĄZANA Z DOTACJAMI I SUBWENCJAMI

open access: yesStudia Administracyjne
The principles and scope of liability for violations of public finance discipline are regulated in the Act of December 17, 2004 on liability for violations of public finance discipline. However, there is no legal definition of the concept itself.
Łukasz Sowul
doaj   +1 more source

Impact of government balance and exchange rate regime on current account during the economic cycle: evidence from CEE countries [PDF]

open access: yesZbornik radova Ekonomskog fakulteta u Rijeci : časopis za ekonomsku teoriju i praksu, 2018
The key goal of this research is to empirically determine whether the fiscal policy and the choice of exchange rate regime played significant role in current account determination in 16 CEE countries, with respect to large cyclical fluctuations of ...
Zoran Grubišić   +2 more
doaj  

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