Cover Budget Transparency A Comparison Of 8 Countries 2005
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Cover Budget Transparency A Comparison Of 8 Countries 2005
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Author :
language : en
Publisher: Fundar Centro de Análisis
Release Date : 2005
Cover Budget Transparency A Comparison Of 8 Countries 2005 written by and has been published by Fundar Centro de Análisis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Budget process categories.
Oecd Journal On Development Volume 9 Issue 2 Measuring Human Rights And Democratic Governance Experiences And Lessons From Metagora
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2008-09-08
Oecd Journal On Development Volume 9 Issue 2 Measuring Human Rights And Democratic Governance Experiences And Lessons From Metagora 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 2008-09-08 with categories.
On the occasion of the 60 anniversary of the Universal Declaration of Human Rights, this special issue of the OECD Journal on Development focuses on robust methods and tools for assessing human rights, democracy and governance.
The Proper Tax Base
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Author : Yariv Brauner
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2012-03-01
The Proper Tax Base written by Yariv Brauner and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-03-01 with Law categories.
Virtually all objections to taxation schemes spring from perceptions of unfairness. Is tax fairness possible? The question is certainly worth investigating in depth, and that is the purpose of this book. Today, as governments are busily making new tax rules in the wake of staggering budget deficits, is perhaps an appropriate time to pay heed to fairness so it can be incorporated as far as possible into tax reform. With twelve contributions from some of the world’s most respected international tax experts—including the late Paul McDaniel, in whose honor these essays were assembled—this invaluable book focuses on tax expenditure analysis, the quest for a just income tax, and division and/or harmonization of the income tax base among jurisdictions. Among the areas of taxation ripe for reform from a fairness point of view the authors single out the following: tax expenditure budget construction; tax expenditure reporting; modern welfare economics as a driver of tax reform; grantor trust rules; the notion of “horizontal equity”; the international tax norm of “income source”; transfer pricing; and jurisdictional application of VAT. Specific ongoing reforms in the United States, Australia, and other countries—as well a detailed analysis of the EU’s proposed common consolidated corporate tax base (CCCTB)—are also examined for fairness. As a timely, high-quality resource that effectively tackles an array of salient issues, this is a book that will be read and studied by tax practitioners, corporate tax experts, government tax policy makers, advisers and consultants on the reform and design of tax systems, and international organizations involved in standard setting related to tax administration, as well as academics and researchers.
Who Decides The Budget A Political Economy Analysis Of The Budget Process In Latin America
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Author : Carlos Scartascini
language : en
Publisher: Inter-American Development Bank
Release Date : 2009-01-01
Who Decides The Budget A Political Economy Analysis Of The Budget Process In Latin America written by Carlos Scartascini and has been published by Inter-American Development Bank this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-01-01 with Business & Economics categories.
This book presents a new framework for analyzing the political economy of budget processes in Latin America that is based on the following premises: i) the budget process must be considered as part of the overall policymaking process rather than in isolation; ii) budget outcomes cannot be fully explained on the basis of only one or two political or institutional dimensions; iii) actual practices must be considered as well as formal rules; iv) budget processes affect dimensions of fiscal outcomes besides fiscal sustainability, particularly efficiency, adaptability, and representativeness; v) political actors and their incentives must be considered at different stages of the policymaking process and in different institutional contexts. Case studies are presented for eight countries in the region, and a final chapter presents conclusions and suggestions for further research.
Republic Of Uzbekistan
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Author : International Monetary Fund. Fiscal Affairs Dept.
language : en
Publisher: International Monetary Fund
Release Date : 2019-05-01
Republic Of Uzbekistan written by International Monetary Fund. Fiscal Affairs Dept. 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 2019-05-01 with Business & Economics categories.
This Fiscal Transparency Evaluation report highlights that Uzbekistan is embarking on a comprehensive reform program to strengthen public financial management and fiscal transparency. Wide-ranging reforms to improve the coverage, reliability, quality, and accessibility of fiscal reports are being developed and implemented, and some good progress already made. This assessment of fiscal transparency practices has been undertaken to support the government’s efforts to increase transparency by identifying priority areas for reform. An evaluation of practices against the IMF’s Fiscal Transparency Code (the Code) finds that tangible gains have been made over 2017 and 2018. In several areas where Uzbekistan’s practices do not currently meet the basic standard required under the Code, quick progress can be made. The report also provides a more detailed evaluation of Uzbekistan’s fiscal transparency practices and recommended reform priorities. Strengthening legislative oversight of the state budget with a view to reducing the extent to which in-year changes can be made to aggregate expenditures without prior parliamentary approval.
Pefa Public Financial Management And Good Governance
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Author : Jens Kromann Kristensen
language : en
Publisher: World Bank Publications
Release Date : 2019-11-24
Pefa Public Financial Management And Good Governance written by Jens Kromann Kristensen 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 2019-11-24 with Business & Economics categories.
This project, based on the Public Expenditure and Financial Accountability (PEFA) data set, researched how PEFA can be used to shape policy development in public financial management (PFM) and other major relevant policy areas such as anticorruption, revenue mobilization, political economy analysis, and fragile states. The report explores what shapes the PFM system in low- and middle-income countries by examining the relationship between political institutions and the quality of the PFM system. Although the report finds some evidence that multiple political parties in control of the legislature is associated with better PFM performance, the report finds the need to further refine and test the theories on the relationship between political institutions and PFM. The report addresses the question of the outcomes of PFM systems, distinguishing between fragile and nonfragile states. It finds that better PFM performance is associated with more reliable budgets in terms of expenditure composition in fragile states, but not aggregate budget credibility. Moreover, in contrast to existing studies, it finds no evidence that PFM quality matters for deficit and debt ratios, irrespective of whether a country is fragile or not. The report also explores the relationship between perceptions of corruption and PFM performance. It finds strong evidence of a relationship between better PFM performance and improvements in perceptions of corruption. It also finds that PFM reforms associated with better controls have a stronger relationship with improvements in perceptions of corruption compared to PFM reforms associated with more transparency. The last chapter looks at the relationship between PEFA indicators for revenue administration and domestic resource mobilization. It focuses on the credible use of penalties for noncompliance as a proxy for the type of political commitment required to improve tax performance. The analysis shows that countries that credibly enforce penalties for noncompliance collect more taxes on average.
Fiscal Transparency And Economic Outcomes
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Author : Farhan Hameed
language : en
Publisher: International Monetary Fund
Release Date : 2005
Fiscal Transparency And Economic Outcomes written by Farhan Hameed 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 2005 with Disclosure of information categories.
This paper develops indices of fiscal transparency for a broad range of countries based on the IMF's Code of Good Practices on Fiscal Transparency, using data derived from published fiscal transparency modules of the Reports on the Observance of Standards and Codes (ROSCs). The indices covers four clusters of fiscal transparency practices: data assurances, medium-term budgeting, budget execution reporting, and fiscal risk disclosures. More transparent countries are shown to have better credit ratings, better fiscal discipline, and less corruption, after controlling for other socioeconomic variables.
Public Administration In Post Communist Countries
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Author : Saltanat Liebert
language : en
Publisher: Routledge
Release Date : 2017-09-25
Public Administration In Post Communist Countries written by Saltanat Liebert and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-25 with Political Science categories.
Although it has been more than 20 years since Communism crumbled in Central and Eastern Europe and the Soviet Union, many scholars and politicians still wonder what the lifting of the Iron Curtain has really meant for these former Communist countries. And, because these countries were largely closed off to the world for so long, there has yet to be an all-inclusive study on their administrative systems—until now. In Public Administration in Post-Communist Countries: Former Soviet Union, Central and Eastern Europe, and Mongolia, expert contributors supply a comprehensive overview and analysis of public administration in their respective post-Communist countries. They illustrate each country’s transformation from an authoritarian system of governance into a modern, market-based, and in some cases, democratic government. The book covers the countries that were officially part of the Soviet Union (Russia, Ukraine, Moldova, Estonia, Lithuania, Georgia, Kazakhstan, and Kyrgyzstan); those that were theoretically independent but were subject to Soviet-dominated Communist rule (Bulgaria, Hungary, Romania, and Poland); as well as a satellite republic that was under significant Soviet influence (Mongolia). Each chapter includes a brief introduction to the specific country, an overview of politics and administration, and discussions on key aspects of public management and administration—including human resource management, public budgeting, financial management, corruption, accountability, political and economic reform, civil society, and prospects for future development in the region. The book concludes by identifying common themes and trends and pinpointing similarities and differences to supply you with a broad comparative perspective.
Open Budgets
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Author : Sanjeev Khagram
language : en
Publisher: Brookings Institution Press
Release Date : 2013-04-04
Open Budgets written by Sanjeev Khagram and has been published by Brookings Institution Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-04-04 with Political Science categories.
A Brookings Institution Press and Ash Center for Democratic Governance and Innovation publication Decisions about "who gets what, when, and how" are perhaps the most important that any government must make. So it should not be remarkable that around the world, public officials responsible for public budgeting are facing demands—from their own citizenry, other government officials, economic actors, and increasingly from international sources—to make their patterns of spending more transparent and their processes more participatory. Surprisingly, rigorous analysis of the causes and consequences of fiscal transparency is thin at best. Open Budgets seeks to fill this gap in existing knowledge by answering a few broad questions: How and why do improvements in fiscal transparency and participation come about? How are they sustained over time? When and how do increased fiscal transparency and participation lead to improved government responsiveness and accountability? Contributors: Steven Friedman (Rhodes University/University of Johannesburg); Jorge Antonio Alves (Queens College, CUNY) and Patrick Heller (Brown University); Jong-sung You (University of California—San Diego) and Wonhee Lee (Hankyung National University); John M. Ackerman (National Autonomous University of Mexico and Mexican Law Review); Aaron Schneider (University of Denver) and Annabella España-Najéra (California State University–Fresno); Barak D. Hoffman (Georgetown University); Jonathan Warren and Huong Nguyen (University of Washington); Linda Beck (University of Maine–Farmington and Columbia University), E. H. Seydou Nourou Toure (Institut Fondamental de l'Afrique Noire), and Aliou Faye (Senegal Ministry of the Economy and Finance).
Comparative Public Budgeting
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Author : George M. Guess
language : en
Publisher: Cambridge University Press
Release Date : 2021-01-07
Comparative Public Budgeting written by George M. Guess and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-01-07 with Law categories.
This analysis of budgetary systems and policies across the world examines how politics, culture, and economics influence public finance.