Constitution Public Finance And Transition
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Constitution Public Finance And Transition
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Author : Ringa Raudla
language : en
Publisher: Peter Lang
Release Date : 2010
Constitution Public Finance And Transition written by Ringa Raudla and has been published by Peter Lang this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Budget categories.
This book explores the role of constitutions in public finance, with a special focus on transitional context in Central and Eastern Europe. The main questions addressed are: How do formal constitutional provisions that matter for public finance come about? How do constitutions shape policy choices in public finance? Part l of the book puts forth an analytical framework for analysing how fiscal constitutional provisions come about and tests the conjectures with the case of constitution-making in Estonia in 1991-1992. Part II summarises, synthesises and criticises the emerging orthodoxy in positive constitutional public finance and examines whether it can explain the commitment to fiscal discipline in Estonia between 1992 and 2007. Part III examines theoretically and empirically how constitutions can shape public finance laws via constitutional review, auto-limitation and constitutional deliberations.
Fiscal Federalism In Switzerland
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Author : Bernard Dafflon
language : en
Publisher: World Bank Publications
Release Date : 2005
Fiscal Federalism In Switzerland written by Bernard Dafflon and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Decentralization in government categories.
Its highly fragmented structure of local governments and serious horizontal fiscal imbalances make Switzerland a surprisingly powerful model for Eastern European countries that are currently facing the challenge of fiscal decentralization. In spite of the substantial differences in the tradition and current practice of intergovernmental fiscal relations, transition economies may learn valuable lessons from the Swiss case in the fields of direct democracy, horizontal cooperation, expenditure and revenue assignment, and fiscal discipline. Among other conclusions, the authors suggest that subnational authorities can effectively fend off recentralization attempts of the central government if they engage in spontaneous cooperation to enhance the efficiency of public service provision. Together with an adequate fiscal equalization scheme, interjurisdictional cooperation also permits the reconciliation of the objective of an increasing devolution of powers with the existing regional disparities. The authors also show that the principle of subsidiarity can best be safeguarded by anchoring the expenditure and revenue powers of subnational governments in the constitution or in a similarly strong law. With regard to fiscal discipline, the combination of a "golden rule" with direct democratic instruments of budget control is proven to be successful in enhancing the accountability of local politicians toward their constituencies.
Public Finance Reform During The Transition
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Author : Lajos Bokros
language : en
Publisher: World Bank Publications
Release Date : 1998-01-01
Public Finance Reform During The Transition written by Lajos Bokros and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-01-01 with Business & Economics categories.
Public finance reform is simultaneously a process of fiscal adjustment and structural reforms in the public sector. Under socialist rule, Hungary's concept of public finance was nebulous, since there was no clear delineation between private and public sectors. As a transition country, structural reforms were aimed at creating not only sustainable institutional arrangements but were aimed at creating a government sector adapted to a market economy as well. The former socialist states were forced into abrupt transitions; and there was little time for minds and institutions to adapt. This volume aims to provide a comprehensive description of Hungary's experience of public finance reform in a former socialist economy, including: a history of the reform process; an empirical analysis of trends in public spending and revenues; evidence of Hungary's ability to move towards accession to the European Union (EU); a description of policy reforms in the public welfare system; an analysis of the reforms in key aspects of the institutional framework; and an examination of the tax system.
Public Financial Management And Its Emerging Architecture
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Author : Mr. M. Cangiano
language : en
Publisher: International Monetary Fund
Release Date : 2013-04-05
Public Financial Management And Its Emerging Architecture written by Mr. M. Cangiano and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-04-05 with Business & Economics categories.
The first two decades of the twenty-first century have witnessed an influx of innovations and reforms in public financial management. The current wave of reforms is markedly different from those in the past, owing to the sheer number of innovations, their widespread adoption, and the sense that they add up to a fundamental change in the way governments manage public money. This book takes stock of the most important innovations that have emerged over the past two decades, including fiscal responsibility legislation, fiscal rules, medium-term budget frameworks, fiscal councils, fiscal risk management techniques, performance budgeting, and accrual reporting and accounting. Not merely a handbook or manual describing practices in the field, the volume instead poses critical questions about innovations; the issues and challenges that have appeared along the way, including those associated with the global economic crisis; and how the ground can be prepared for the next generation of public financial management reforms. Watch Video of Book Launch
Fiscal Federalism 2016 Making Decentralisation Work
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2016-06-20
Fiscal Federalism 2016 Making Decentralisation Work written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-06-20 with categories.
Fiscal Federalism 2016 covers: spending and tax devolution, fiscal constitutions of federal countries, immovable property taxation, the spending power of sub-central governments, the own tax resources and intergovernmental grants mix, and rules and frameworks for sustainable debt management.
Climate Sensitive Management Of Public Finances Green Pfm
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Author : Mr. Fabien Gonguet
language : en
Publisher: International Monetary Fund
Release Date : 2021-08-11
Climate Sensitive Management Of Public Finances Green Pfm written by Mr. Fabien Gonguet and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-08-11 with Business & Economics categories.
Public financial management (PFM) consists of all the government’s institutional arrangements in place to facilitate the implementation of fiscal policies. In response to the growing urgency to fight climate change, “green PFM” aims at adapting existing PFM practices to support climate-sensitive policies. With the cross-cutting nature of climate change and wider environmental concerns, green PFM can be a key enabler of an integrated government strategy to combat climate change. This note outlines a framework for green PFM, emphasizing the need for an approach combining various entry points within, across, and beyond the budget cycle. This includes components such as fiscal transparency and external oversight, and coordination with state-owned enterprises and subnational governments. The note also identifies principles for effective implementation of a green PFM strategy, among which the need for a strong stewardship located within the ministry of finance is paramount.
Public Financial Management Systems Sri Lanka
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Author : Asian Development Bank
language : en
Publisher: Asian Development Bank
Release Date : 2018-03-01
Public Financial Management Systems Sri Lanka written by Asian Development Bank and has been published by Asian Development Bank this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-03-01 with Business & Economics categories.
This report documents Sri Lanka's financial management systems covering budgeting, funds flow, accounting and reporting, and auditing systems. It provides insights into Sri Lanka's internal control systems, staffing resource capacity, and information technology structure. The intent is to give project teams and consultants a better understanding of the country's financial management systems to improve project preparation. Find out how high-quality financial management assessments support projects by identifying key risks and enabling the implementation of appropriate actions and reforms to mitigate those risks.
Territory And Power In Constitutional Transitions
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Author : George Anderson
language : en
Publisher: Oxford University Press
Release Date : 2019-03-07
Territory And Power In Constitutional Transitions written by George Anderson and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-03-07 with Law categories.
This collection of essays surveys the full range of challenges that territorial conflicts pose for constitution-making processes and constitutional design. It provides seventeen in-depth case studies of countries going through periods of intense constitutional engagement in a variety of contexts: small distinct territories, bi-communal countries, highly diverse countries with many politically salient regions, and countries where territorial politics is important but secondary to other bases for political mobilization. Specific examples are drawn from Iraq, Kenya, Cyprus, Nigeria, South Africa, Sri Lanka, the UK (Scotland), Ukraine, Bolivia, India, Spain, Yemen, Nepal, Ethiopia, Indonesia (Aceh), the Philippines (Mindanao), and Bosnia-Herzegovina. While the volume draws significant normative conclusions, it is based on a realist view of the complexity of territorial and other political cleavages (the country's "political geometry"), and the power configurations that lead into periods of constitutional engagement. Thematic chapters on constitution-making processes and constitutional design draw original conclusions from the comparative analysis of the case studies and relate these to the existing literature, both in political science and comparative constitutional law. This volume is essential reading for scholars of federalism, consociational power-sharing arrangements, asymmetrical devolution, and devolution more generally. The combination of in-depth case studies and broad thematic analysis allows for analytical and normative conclusions that will be of major relevance to practitioners and advisors engaged in constitutional design.
Halduskultuur Administrative Culture 12 1
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Author :
language : en
Publisher: Tallinn University of Technology
Release Date :
Halduskultuur Administrative Culture 12 1 written by and has been published by Tallinn University of Technology this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Oecd Fiscal Federalism Studies Institutions Of Intergovernmental Fiscal Relations Challenges Ahead
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Author : Korea Institute of Public Finance
language : en
Publisher: OECD Publishing
Release Date : 2015-11-18
Oecd Fiscal Federalism Studies Institutions Of Intergovernmental Fiscal Relations Challenges Ahead written by Korea Institute of Public Finance and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-11-18 with categories.
This book takes an interdisciplinary look at how the institutions of intergovernmental fiscal relations are shaped, drawing on work by both academics and practitioners in the field.