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1
Vieira, Fabiola Sulpino, Sérgio Francisco Piola et Rodrigo Pucci de Sá e. Benevides. « NOTAS DE POLÍTICA SOCIAL - Controvérsias sobre o novo regime fiscal e a apuração do gasto mínimo constitucional com saúde ». Políticas sociais : acompanhamento e análise, Políticas Sociais - 25 (17 novembre 2017) : 1–44. http://dx.doi.org/10.38116/bps25/nps/controversias.
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Os objetivos principais desta nota técnica são: i) problematizar a questão da apuração da aplicação mínima em ASPS da União sob a vigência do NRF; e ii) analisar os possíveis impactos da não aplicação da regra introduzida por ele à apuração do piso federal para a saúde, especialmente no que concerne à inscrição de despesas como restos a pagar (RPs) e à compensação dos RPs cancelados. Esta nota técnica complementa a discussão apresentada no capítulo Saúde do boletim Políticas Sociais: acompanhamento e análise no 25, sobre os efeitos da vigência da EC no 95/2016 (Brasil, 2016a) para o financiamento do SUS, sendo parte integrante da publicação. Para tanto, detalha nas seções que seguem a regra utilizada para apuração da aplicação mínima federal com ASPS antes da aprovação da EC no 95/2016 e as mudanças definidas por essa emenda constitucional, com a introdução do NRF; por fim, apresenta os entendimentos a respeito do estágio da despesa aplicável à apuração do piso federal com o NRF e analisa suas consequências para o financiamento do SUS. Aspectos metodológicos relacionados aos valores apresentados são explicitados à parte no apêndice A, e os dados obtidos que apoiam a discussão e as conclusões deste estudo são apresentados em detalhes nos apêndices B a E.
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Chávez Gonzales, Ángel Marco. « La interpretación en el derecho tributario ». Giuristi : Revista de Derecho Corporativo 2, no 4 (12 décembre 2021) : 151–80. http://dx.doi.org/10.46631/giuristi.2021.v2n4.03.
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Las controversias fiscales impugnadas se originan en parte en las distintas interpretaciones de las normas tributarias que aplican la Administración Fiscal y los contribuyentes, de ahí que este tema sea de interés académico. Para abordarlo, se ha recurrido a la doctrina y, desde un punto de vista práctico, a las resoluciones del Tribunal Fiscal y a las sentencias de casación del Poder Judicial. Este artículo comienza mostrando lo que significan en números las controversias tributarias; luego trata la interpretación de la norma tributaria, con referencia a la aproximación apriorística del intérprete, que es lo que se conoce como criterios generales de interpretación. A continuación, el artículo se ocupa de los métodos de interpretación; seguidamente se verán los apotegmas de interpretación, que son argumentos jurídicos aceptados a los cuales el intérprete recurre. El artículo finaliza con la analogía, la interpretación excesiva de la norma y la interpretación de la desgravación tributaria.
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Vervaecke, Philippe. « John Bull’s Adventures in the Fiscal Wonderland : Rhétorique graphique et propagande politique dans la controverse fiscale 1903-1910 ». Revue LISA / LISA e-journal, Vol. I - n°1 (1 janvier 2003) : 24–41. http://dx.doi.org/10.4000/lisa.3115.
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Bilbiie, Florin, Tommaso Monacelli et Roberto Perotti. « Fiscal Policy in Europe : Controversies over Rules, Mutual Insurance, and Centralization ». Journal of Economic Perspectives 35, no 2 (1 mai 2021) : 77–100. http://dx.doi.org/10.1257/jep.35.2.77.
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We discuss the main fiscal policy issues in Europe, focusing on two that are at the core of the current debate. The first is that the government deficit and debt were, from the outset, the key objects of contention in the debate that led to the creation of the Eurozone, and they still are. The second issue is that a currency union implies the loss of a country-specific instrument, a national monetary policy. This puts a higher burden on fiscal policy as a tool to counteract shocks, a burden that might be even heavier now that the European Central Bank has arguably reached the Zero Lower Bound. Two obvious solutions are mutual insurance (or risk-sharing) amongst countries and a centralized stabilization policy. Yet both have been remarkably difficult to come by, especially due to political constraints. We review and discuss the relative merits of several proposals for increased insurance or centralization, or both. We conclude with an early discussion of the implications of the COVID-19 crisis for European fiscal policy reform and an assessment of the current fiscal measures.
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Blaceri, Ilda Kadrimi, et Armela Anamali. « Fiscal Policy Challenges for Countries that Join the EU ». European Journal of Economics and Business Studies 5, no 2 (31 août 2019) : 48. http://dx.doi.org/10.26417/ejes.v5i2.p48-56.
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The choice of fiscal policy is one of the most controversial issues of the role of government in a country's social and economic life, not only by economists, but by a wider range of people.This article will discuss some of the issues on which the fiscal policy debate remains open. The analysis will focus on both the theoretical approach and the role that fiscal policy has played in our country, going further on some suggestions for the future. It will also analyze the status of fiscal policy in Albania seen in the context of fiscal sustainability. It will address the role that fiscal policy plays in social issues and the role of politics in the choice of fiscal policy. In a country with high level of poverty and an economy that requires large investments, the choice of fiscal policies is a controversial issue. This issue will focus on their impact on the economy of our country. The article concludes with conclusions and recommendations.
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Chandy, P. R., et Gordian Ndubizu. « An Evaluation Of SFAS No. 71 : Regulated Enterprises ». Journal of Applied Business Research (JABR) 4, no 4 (26 octobre 2011) : 38. http://dx.doi.org/10.19030/jabr.v4i4.6390.
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In December 1982, the Financial Accounting Standard Board (FASB) issued SFAS No. 71 which became effective in fiscal years beginning after December 15, 1983. This statement regulates the accounting practices of regulated enterprises. The major controversial aspects of SFAS No. 71 are: (1) requiring special accounting for regulated industry, (2) capitalization of future revenues, (3) treatment of refund, and (4) impacts of SFAS No. 71 on financial reporting and rate cases. Given these controversies and new developments in the electric utility industry, the FASB has issued an exposure draft to revise some of the provisions of SFAS No. 71. The revisions as stipulated in December 19, 1985 exposure draft amend the accounting treatment of phase-in-plan, abandonments, and disallowances of costs of newly completed plants. Questions such as, whether Generally Acceptable Accounting Principle (GAAP) should be formulated for each industry (e.g. regulated/nonregulated), impact of SFAS No. 71 on financial reporting and rate cases, and accounting treatments of refund are not forcefully addressed in the exposure draft.As an input to current deliberations on SFAS No. 71 this study explores investor owned utility companys opinions concerning the controversial aspect of the statement specified above. In addition, the study reviews major issues addressed in the exposure draft amending SFAS No. 71.
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Djuraskovic, Jovan, Milivoje Radovic et Milena Radonjic Konatar. « The Controversies of Modern Macroeconomic Theory in the Context of the Global Economic Crisis ». Journal of Central Banking Theory and Practice 7, no 2 (1 mai 2018) : 49–72. http://dx.doi.org/10.2478/jcbtp-2018-0012.
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Abstract The aim of this paper is to analyze controversies of modern macroeconomic theories in the period of the global economic crisis. Ideas, disagreement and similarities between the most important theories in relation to state intervention and anti-crisis economic policy are presented. The topical research has found a connection between the roots of the global economic crisis and the paradigm of new liberal theories. The crisis has confirmed that the idea of self-regulation in the private sector is untenable in practice. In times of crisis, the leading theoretical framework in economic policy is reexamined. Rules-based monetary and fiscal policies are replaced by discretionary decision-making. In the world economies affected by the crisis, anti-Keynesian cyclical measures of monetary and fiscal policies were implemented. A comprehensive and unequivocal reaffirmation of Keynesianism in anti-crisis policies has confirmed the assumption of the circularity of economic theories. Central banks quickly reduced their key interest rates and increased their money supply. Fiscal authorities implemented expansive stimulus programs. When creating a new macroeconomic paradigm, market imperfection must be taken into account as well as a limited range of government economic policies.
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Wood, Geoffrey T., et Matthew MC Allen. « Comparing Capitalisms : Debates, Controversies and Future Directions ». Sociology 54, no 3 (10 janvier 2020) : 482–500. http://dx.doi.org/10.1177/0038038519895937.
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Various strands of the comparative capitalisms (CC) literature agree that the advanced economies have liberalized in recent years, bringing with it rising income and wealth inequality and job insecurity; although these perspectives differ in important ways, there is much common ground between them to explain this heightened level of inequality and insecurity. Through reviewing contributions to three key CC perspectives since 2007/2008, we argue that they have tended to focus on developments in co-ordinated market economies, leading to a neglect of growing structural crises in liberal market economies, which have contributed to the UK and the USA entering uncharted socio-political waters. We extend recent work that emphasizes how variation between countries in labour-market institutions, different corporate forms and states’ fiscal policies help to explain income and wealth inequality to highlight future research agendas that seek to combine more systematically these institutional areas to explain social inequalities, workers’ experiences and socio-political crises within capitalist systems.
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Tanzi, Vito. « International Coordination of Fiscal Policies ». Journal of Public Policy 8, no 2 (avril 1988) : 111–24. http://dx.doi.org/10.1017/s0143814x00006942.
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ABSTRACTInternational coordination of macroeconomic policies has attracted much attention in recent years. The main issue has been whether economic performance can be improved by coordination. Although still a controversial issue, many economists have argued that coordination would make a positive contribution to economic performance. This paper deals with the requirements for successful fiscal coordination. It concludes that those requirements are such that the best fiscal policies that countries can pursue are those aimed at putting their house in order.
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Stockhammer, Engelbert, Walid Qazizada et Sebastian Gechert. « Demand effects of fiscal policy since 2008 ». Review of Keynesian Economics 7, no 1 (janvier 2019) : 57–74. http://dx.doi.org/10.4337/roke.2019.01.05.
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The Great Recession of 2007–2009 has led to controversies about the role of fiscal policy. Academically this has translated into renewed interest in the effects of fiscal policy. Several studies have since suggested that fiscal multipliers are substantially larger in downswings or depressions than in upswings. In terms of economic policy reactions, countries have differed substantially in their fiscal stance. It is an important open question how big the impact of these policies on economic growth has been. The paper uses the regime-dependent multiplier estimates by Qazizada and Stockhammer (2015) and by Gechert and Rannenberg (2014) to calculate the demand effects of fiscal policy for Germany, the USA, the UK, Greece, Ireland, Italy, Portugal and Spain since 2008. This allows us to assess to what extent fiscal policy explains different economic performances across countries. We find expansionary fiscal policy in 2008–2009 in all countries, but since 2010 fiscal policies have differed. While the fiscal effect was roughly neutral in Germany, the UK and the USA, it was large and negative in Greece, Ireland, Italy, Portugal and Spain.
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Tetłak, Karolina. « Controversies around real estate tax on wind farms ». Nieruchomości@ Specjalne, no V (15 décembre 2021) : 203–22. http://dx.doi.org/10.5604/01.3001.0015.5832.
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The real estate tax covers, inter alia, structures, including construction parts of technical devices. Under this tax, it turned out to be problematic to determine whether, in the case of a wind farm, the subject of taxation is the entire plant or only its construction parts: foundations and a tower or a mast. The aim of the article is to present, using the example of wind farms, the problems and effects of constructing a tax norm in relation to buildings, taking into account the changing definitions contained in the provisions of the construction law. The article proves that in the case of wind farms, the lack of separate, autonomous definitions of legal concepts closely related to the subject of taxation of real estate tax and the use of regulations of a fundamentally different nature and purposes than fiscal through changes in the construction law results in the introduction of inconsistent and seriously questionable regulations, violating the constitutional principles of proper legislation.
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Auerbach, Alan J., William G. Gale et Benjamin H. Harris. « Activist Fiscal Policy ». Journal of Economic Perspectives 24, no 4 (1 novembre 2010) : 141–64. http://dx.doi.org/10.1257/jep.24.4.141.
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During and after the “Great Recession” that began in December 2007 the U.S. federal government enacted several rounds of activist fiscal policy. In this paper, we review the recent evolution of thinking and evidence regarding the effectiveness of activist fiscal policy. Although fiscal interventions aimed at stimulating and stabilizing the economy have returned to common use, their efficacy remains controversial. We review the debate about the traditional types of fiscal policy interventions, such as broad-based tax cuts and spending increases, as well as more targeted policies. While there have been improvements in estimates of the effects of broad-based policies, much of what has been learned recently concerns how such multipliers might vary with respect to economic conditions, such as the credit market disruptions and very low interest rates that were central features of the Great Recession. The eclectic and innovative interventions by the Federal Reserve and other central banks during this period highlight the imprecise divisions between monetary and fiscal policy and the many channels through which fiscal policies can be implemented.
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Lăzărescu (Marinescu), Silvia. « THE LINK BETWEEN ACCOUNTING AND FISCAL EVASION ». STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION, no 13 (17 décembre 2008) : 44. http://dx.doi.org/10.29358/sceco.v0i13.16.
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In the literature, controversies have arisen concerning the link between accounting and fiscal evasion, which are the object of debates among specialists from different specialized organizations from many countries. Under the term of “creative accounting”, the American and European tax systems have made up an ensemble of accounting mechanisms and also of fiscal manipulation which increased the interest and involvement of the states in the mitigation of such fraud risks and fiscal subterfuges whose percentage in the countries’ GDP varies from 8 to 80%. Starting from the SWOT analysis of tax evasion in the real and underground economy, the specialists of the liberal trades are called to join the fight against fiscal fraud and share their professionalism in creating a real competitive environment characterized by fair play.
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Gabay, Michael. « Direct and Indirect Remuneration Fees : The Controversy Continues ». Hospital Pharmacy 52, no 11 (9 novembre 2017) : 740–41. http://dx.doi.org/10.1177/0018578717739633.
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The Centers for Medicare and Medicaid Services (CMS) initially created direct and indirect remuneration (DIR) fees with the enactment of Medicare Part D in order to track rebates and other price adjustments made to pharmacy benefit managers (PBMs). PBMs have expanded the use of these fees to “claw back” money from pharmacies on already dispensed medications. Community and specialty pharmacies claim these fees are not transparent, hurt patients and taxpayers, and negatively impact their fiscal bottom line, while PBMs assert that these fees actually reduce premiums for patients. Congress has stepped into the dispute by introducing legislation that would halt retroactive DIR fees.
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Wrzosek, Remigiusz. « THE CRIMINAL LAW IMPLICATIONS OF A DEFAULT ON PAYMENT OF A FINE FOR A FISCAL OFFENCE OR A FISCAL TRANSGRESSION ». Studia z zakresu nauk prawnoustrojowych. Miscellanea VIII, z. 2 (7 décembre 2018) : 227–36. http://dx.doi.org/10.5604/01.3001.0013.0373.
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The content of this article concerns the controversial issue regarding the scope of application of Articles 185 and 186 of the Penal and Fiscal Code (PFC) regulating the substitute forms of enforcing the unpaid fine imposed for criminal fiscal acts. The author attempts to resolve whether the above-mentioned provisions of PFC shall be applied both to the cases of a default on payment and failure to enforce a fine imposed for fiscal offences and fiscal transgressions or only to fines imposed for fiscal transgressions. The paper concludes that Articles 45 and 46 of PFC in conjunction with Article 178 § 1 of PFC, and not specific provisions of Articles 185 and 186 of PFC, shall apply to unenforced fines imposed against perpetrators of fiscal offences. In order to eliminate basic interpretation discrepancies, which may lead to jurisdiction disparity and consequently to unequal treatment of perpetrators sentenced to a fine for criminal fiscal acts of a varied weight, the regulatory intervention may seem required here.
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Oscanoa Ponce, Bill Frank, et Ronald Studer Levano Huamaccto. « Aspectos contables y tributarios del devengo bajo el alcance de la legislación tributaria peruana ». Quipukamayoc 29, no 60 (1 septembre 2021) : 73–80. http://dx.doi.org/10.15381/quipu.v29i60.20194.
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Objetivos: Describir técnicamente de los aspectos contables y tributarios del devengo bajo el alcance de la legislación tributaria peruana e identificar una tendencia en la interpretación de esta en el ámbito tributario para su aplicación en la misma. Método: La investigación fue de tipo cuantitativo, con corte transversal, no experimental y de alcance descriptivo. La muestra estuvo conformada por las diversas conclusiones del Tribunal Fiscal por el periodo 1997 al 2017. Resultados: Los resultados de la investigación dan a notar que un 68% de resoluciones emitidas por el Tribunal Fiscal, considera un concepto contable en comparación al 32% que toma un concepto jurídico para resolver la controversia que enfrenta el devengo. Conclusión: Se concluye que existe una tendencia significativa en el uso del concepto contable por parte del Tribunal Fiscal entre los años 1997 al 2017 para su aplicación en la Ley sobre el Impuesto a la Renta, dado que siete de cada diez casos fueron resueltos bajo un concepto contable del devengo; por ello, fue necesaria la incorporación de un concepto de devengo en la Ley sobre el Impuesto a la Renta, cuya vigencia es a partir del ejercicio 2019 con la finalidad de mitigar dicha controversia dada en los años anteriores.
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Syka, MSc Xhenet, et Dr Sc Ilir Kaduku. « Correlation between Government and Economic Growth –Fiscal Policy during the Transition in Albania ». ILIRIA International Review 3, no 2 (31 décembre 2013) : 149. http://dx.doi.org/10.21113/iir.v3i2.121.
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In this paper we tried to analyze some aspects of fiscal policy in our country, without pretending to give our own sample. Fiscal policy is the use of government expenditures and taxes which affect economic activity. Determination of fiscal policy in a given year takes into account the time virtually the past (current socio-economic status) and the implications for the future (fiscal sustainability).In general the cases dealt the role fiscal policy plays toward economic growth. The analysis many focused both in the theoretical treatment as well as the role that fiscal policy has played in our country, going even further in some suggestions for the future. The most important issue was addressed in the long-term fiscal policy view, fiscal sustainability. In the final everything is addressed to the role of fiscal policy on social issues.The role that fiscal policy should play in economic and social development has long been a controversial issue and is still different among economists. While a restrictive fiscal policy means increasing taxes and cut government spending. Fiscal policy may be expansionary or restrictive. An expansionary fiscal policy means a reduction of direct and indirect taxes and increased government expenditures. Choose between two types of fiscal policy is not an easy decision, both in terms of the current state of the economy, as well as political decisions.
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Busch, Marc L., et Krzysztof J. Pelc. « Words Matter : How WTO Rulings Handle Controversy ». International Studies Quarterly 63, no 3 (28 mai 2019) : 464–76. http://dx.doi.org/10.1093/isq/sqz025.
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Abstract The rulings of internationals courts are often reduced to “who won?,” but much more is at stake. Like other institutions, the World Trade Organization (WTO) offers rulings that balance legal discipline against political constraints. We argue that one way in which the WTO handles politically sensitive issues is by increasing the amount of affect in their rulings. In doing so, judges provide national governments with discursive resources to persuade their domestic audiences of the legitimacy of compliance. To test our expectations, we conduct a text analysis of all rulings rendered by the institution since 1995. Specifically, we find that more politically charged decisions, such as the ones concerning nonfiscal rather than fiscal aspects of national treatment claims, are explained in qualitatively different terms. We also find that, as an issue gets ruled on repeatedly, the amount of affect deployed progressively decreases. In sum, the WTO chooses its words strategically to persuade litigants, and their domestic audiences, of the legitimacy of compliance in politically fraught disputes.
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Shah, R. K. « Fiscal Federalism in Nepal : Challenges and Opportunities ». Research Nepal Journal of Development Studies 2, no 1 (18 août 2019) : 151–70. http://dx.doi.org/10.3126/rnjds.v2i1.25279.
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The Constitution of Nepal was formally promulgated and it declared the country as a Federal Democratic Republic on September 20, 2015 by the Second CA. Fiscal powers were shared among the federal government, the state governments and the local governments. The Constitution further defined the framework of fiscal federalism within the pattern of income and resource distribution. The primary objectives of this study is to review the modality presented in the new Constitution on the natural resources, economic rights and revenue allocation. The study finds that the fiscal decentralization initiatives have not been successful in minimizing the political, social, economic, regional and ethnic inequalities inherent for nearly 240 years of a unitary system of governance in Nepal. The study recommends that VAT, excise duties and income taxes have to be allocated at the federal, states and local levels in the ratio of 70 percent, 15 percent and 15 percent respectively by the Constitution. Intergovernmental transfer modality has included in the Constitution. Revenue sharing from hydropower has been a controversial issue in Nepal. National Natural Resources and Fiscal Commission (NNRFC) has been constituted at the central level to make national level development plans and to make recommendations for additional grants and loans for the state and local governments. The Constitution has further defined the framework of fiscal federalism within the pattern of income and resource distribution. The theoretical study indicates that there is various controversial and overlapping issues required clarity in process of implementation in the years to come.
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Lizarzategui, Leire. « La controverse sur l’inclusion des femmes dans le système fiscal romain pendant la République ». Studia Historica : Historia Antigua 40 (7 octobre 2022) : 159–78. http://dx.doi.org/10.14201/shha202240159178.
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Ali, Shahid, et Naved Ahmad. « The Effects of Fiscal Policy on Economic Growth : Empirical Evidences Based on Time Series Data from Pakistan ». Pakistan Development Review 49, no 4II (1 décembre 2010) : 497–512. http://dx.doi.org/10.30541/v49i4iipp.497-512.
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Fiscal policy refers to government‟s efforts to influence the direction of the economy through changes in taxes or expenditures. Optimal fiscal policy in Pakistan and in other developing countries plays a pivotal role in growth process and, hence, serves as a vital instrument for economic growth. The efficacy of fiscal policy in improving economic conditions in the long run is, however, a controversial issue and needs further investigation. In conventional model, a federal tax cut without a corresponding reduction in federal expenditures will encourage consumption expenditures and interest earnings due to increase in personal disposable income. Contrarily, according to Ricardian Equivalence Theorem (RET), the same change in fiscal policy will not result in any of the above mentioned macroeconomic impacts. In other words, a reduction in deficit-financed federal tax cut will not affect macroeconomic outcomes [Saxton (1999)].
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Hernández Aguirre, Christian Norberto, Jessica Mendivil Torres et Cynthia Vedelí Hernández Aguirre. « Importancia de los métodos alternativos de solución de controversias en el sistema penal acusatorio mexicano ». Ciencia Jurídica 4, no 7 (1 juin 2015) : 71. http://dx.doi.org/10.15174/cj.v4i1.126.
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En el presente artículo, se ofrecen algunas reflexiones respecto a los métodosalternativos de solución de controversias o MASC aplicables a la materia penal y la legislación relativa, desde una perspectiva doctrinal y crítica sobre las formas de intervención en la resolución de controversias, analizándose la reforma constitucional penal, Código Nacional de Procedimientos Penales y, principalmente, de la nueva Ley Nacional de Mecanismos Alternativos de Solución de Controversias en Materia Penal, con lo que se hace posible armonizar nacionalmente a los MASC en esta materia, así como, se propone un protocolo de actuación para los terceros ajenos al conflicto que podrían encauzar y derivar controversias, como lo puede ser, un mediador, conciliador, fiscal o juzgador, en pro de un sistema penal humanizador.
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Andrew, B. C. Mehta et Kisero Ojwang. « The Monetarist-Fiscalist Controversy : A-J Model Examined with Indian Data ». Indian Economic Journal 41, no 1 (septembre 1993) : 83–99. http://dx.doi.org/10.1177/0019466219930108.
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Leipold, Alexander, et Sebastian Huhnholz. « Die Entwicklung des „Steuerstaates“ : Ursprung, Aufstieg und Ende eines finanzwirtschaftlichen Fortschrittsparadigmas ». Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook 62, no 2 (1 novembre 2021) : 505–52. http://dx.doi.org/10.1515/jbwg-2021-0018.
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Abstract For decades, the Schumpeterian tax state was considered the central paradigm of Fiscal Sociology. However, it increasingly fails to meet many of the conceptual challenges of contemporary public finance. To demonstrate this, the paper undertakes a double re-contextualization of the discourse on public finance. Its development is traced back to evolutionary thinking, which Joseph Schumpeter updated around 1918. However, and following the rise of democratic capitalism after 1945, thinking about the tax state became intertwined with economic control. Its socio-political specifics were marginalized. Since the Great Recession of 2008/2009 and widening fiscal crises in advanced capitalist economies, this discursive narrowing has again become the subject of political and economic controversies.
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Raghunandan, K., et Dasaratha V. Rama. « SOX Section 404 Material Weakness Disclosures and Audit Fees ». AUDITING : A Journal of Practice & ; Theory 25, no 1 (1 mai 2006) : 99–114. http://dx.doi.org/10.2308/aud.2006.25.1.99.
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Section 404 of the Sarbanes-Oxley Act and Auditing Standard No. 2 (PCAOB 2004) require management and the auditor to report on internal controls over financial reporting. Section 404 is arguably the most controversial element of SOX, and much of the debate around the costs of implementing section 404 has focused on auditors' fees (Ernst & Young 2005). In this paper, we examine the association between audit fees and internal control disclosures made pursuant to section 404. Our sample includes 660 manufacturing firms that have a December 31, 2004 fiscal year-end and filed the section 404 report by May 15, 2005. We find that the mean (median) audit fees for the firms in our sample for fiscal 2004 is 86 (128) percent higher than the corresponding fees for fiscal 2003. Audit fees for fiscal 2004 are 43 percent higher for clients with a material weakness disclosure compared to clients without such disclosure; however, audit fees for fiscal 2003 are not associated with an internal control material weakness disclosure (in the 10-K filed following fiscal 2004). We also find that the association between audit fees and the presence of a material weakness disclosure does not vary depending on the type of material weakness (systemic or non-systemic).
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Rybáček, Václav, et Julius Janáček. « On separation of monetary and fiscal operations in macroeconomics statistics ». Financial Internet Quarterly 18, no 4 (1 décembre 2022) : 1–11. http://dx.doi.org/10.2478/fiqf-2022-0023.
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Abstract The aim of the paper is to discuss one of the major topical and controversial issues in contemporary statistics, which is the separation of monetary and fiscal operations in national accounts. This issue revolves mainly around the operation of public financial institutions mandated to carry out monetary as well as fiscal transactions on behalf of governments. After discussing the methodological dimension of the point at issue, the paper numerically demonstrates the impact on final figures given the existing data constraints. Admittedly, substantial changes to the current recporting may modify the aggregates utilized in the analysis of the fiscal sustainability or the economic role of the government as such. The paper demonstrates that the statistical uncertainty about the size of the government sector is a fundamental issue. The impact on the level of government indebtedness may reach up to tens of percentage points.
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Ford, Michael R., et Douglas M. Ihrke. « The impact of Wisconsin’s Act 10 on municipal management in smaller municipalities : Views from local elected officials ». Public Policy and Administration 33, no 2 (18 décembre 2016) : 170–89. http://dx.doi.org/10.1177/0952076716683763.
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This article examines elected officials’ opinions on Wisconsin’s controversial 2011 collective bargaining reform. Survey results from elected officials serving on city councils and village boards with less than 10,000 residents demonstrate that Act 10 is still viewed through a partisan lens, making its overall impact on municipal governance unsettled. We also find that officials who first came to office prior to Act 10 generally think the law has had a positive fiscal impact. Overall, the authors conclude that Act 10 cannot yet be viewed as a successful governance reform because it is still viewed by local policymakers through a narrow fiscal and partisan lens.
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Richards, Newman U. « Administration of Value Added Tax (Goods and Services Tax) and Fiscal Federalism in Nigeria : Lessons from Australia, Canada, the USA, India and Ethiopia ». African Journal of International and Comparative Law 30, no 4 (novembre 2022) : 502–21. http://dx.doi.org/10.3366/ajicl.2022.0422.
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One of the incidences of federalism is that taxing powers are shared between the federating units. Thus fiscal federalism affects the administration of consumption taxes in federal systems. The implication of fiscal federalism under the Nigerian constitution on consumption taxes has generated some controversies over the years. The question has been whether the constitution allows a dual level administration of consumption taxes by the federal and states governments or whether the powers are solely vested in the federal government. This article argues that there is a hiatus in the constitution as it is unclear who has the powers to impose consumption taxes in Nigeria. The article will propose necessary constitutional amendment drawing from the lessons the experiences other federal systems like Australia, Canada, the United States of America, India and Ethiopia present.
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Rossi-Maccanico, Pierpaolo. « The Gibraltar Judgment and the Point on Selectivity in Fiscal Aids ». EC Tax Review 18, Issue 2 (1 avril 2009) : 67–75. http://dx.doi.org/10.54648/ecta2009009.
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A recent judgment of the Court of First Instance (CFI) provides the latest interpretation of the controversial notion of selectivity with respect to state–aid review of business tax measures pursuant to Article 87(1) of the European Community Treaty. Taxation was not the initial focus of the state–aid restrictions, but the European judicature has made it clear in some early judgments that the restriction applies to all forms of public aid including all kinds of relief from taxation normally imposed and that the restriction does not distinguish between measures of state intervention in respect to their causes or their aims but solely to their effects. However, all tax systems provide exceptions and derogations, and the distinction between legitimate or normal tax differentiations and state aids depends on the interpretation of the national framework concerned with the tax rules under examination, which effectively leaves a broad margin of technical appreciation to the Commission and creates greater practical uncertainties for national authorities and taxpayers alike. The most important statements or findings of the Court with reference to the two issues relating respectively to the notions of geographic and material selectivity are illustrated, followed by a comprehensive review of the controversial notions of selectivity general measure and justification by the nature and scheme of the tax system, under the case law of the Court and the Commission practice.
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Agostini, Claudio, et Eduardo Saavedra. « Caso colusión ». Observatorio Económico, no 29 (1 avril 2009) : 6–7. http://dx.doi.org/10.11565/oe.vi29.320.
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La acusación de colusión que el Fiscal Nacional Económico realizó contra las tres más grandes cadenas de farmacias generó un escándalo. Pero tal vez más controversia ha causado el hecho de que Fasa –la cadena que denunció y reconoció el ilícito–, colabore con las autoridades a cambio de una reducción en la multa que le corresponde. Es la figura de la “delación compensada”. La reparación del daño causado a los consumidores es harina de otro costal. Continuar leyendo...
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VASYLEVSKA, Halyna. « THEORETICAL APPROACHES TO DETERMINING THE ASYMMETRIES OF THE STATE FISCAL SPACE ». WORLD OF FINANCE, no 3(64) (2020) : 29–39. http://dx.doi.org/10.35774/sf2020.03.029.
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Introduction. Modern trends of home economics are characterized by its components diversity, a dynamic structure of evolution and a certain imbalance caused by permanent crises, increased economic, political, cultural, environmental risks, as well as significant social tensions. Further, the aftermath may be unpredictable for countries with thoroughly different levels of development. Affecting various areas of public life, fiscal space asymmetries belong to the most controversial relevant field-related issues. Meanwhile, a definition of asymmetries is often equally applied to describe the concepts of national economy’s regional or intersectoral imbalance, destruction of economic or social processes, still remaining an objective phenomenon. The issue of destructive increase is associated with incompetence of employing asymmetries in an attempt to balance and improve a socio-economic situation in the country. The purpose is to argue a notion of fiscal space asymmetry in order to define the fiscal theory key concepts and classification, to discuss a dualistic nature of their content. Results. The article reviews theoretical fundamentals by foreign and domestic scientists in the asymmetries domain, provides a detailed analysis of related elaborations, based on which the author's fiscal space asymmetry definition is suggested. Also, their influence on the optimal tax system formation is clarified. Conclusions. Fiscal space, under the asymmetries’ systematic influence, conditioned by a number of internal and external factors, is subject to certain inconsistencies that affect social advancement in different ways. It appears essential to determine the causes as well as to identify differences in question to effectively manage fiscal tools, in particular, the fiscal space asymmetries, to minimize risks, imbalance and chaos of economic development, and to reduce social tension.
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Darvas, Zsolt. « Economic growth and income distribution implications of public spending and tax decisions ». Society and Economy 42, no 4 (20 novembre 2020) : 351–65. http://dx.doi.org/10.1556/204.2020.00025.
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AbstractBoth the level and composition of public expenditures and revenues have implications for economic development, as argued by the ‘fiscal multiplier’ and the ‘quality of public finance’ literature. Public finance decisions also influence the distribution of income. By reviewing the literature, I argue for a fair distribution of income as reflected in low income inequality, not particularly because of the impact of income inequality on long-term growth (which is a controversial issue), but primarily because income inequality typically implies inequality of opportunity. European Union countries have very diverse public finance structures and different levels of effectiveness, and there is room for improvement in growth and equality impacts in all countries. A general guideline would be that the most effective approach comprises progressive taxes and inheritance taxes, spending on education, health and public infrastructure, and better government effectiveness. At the height of the 2008 global and the subsequent European financial and economic crises, the fiscal consolidation strategies of EU countries largely relied on cutting public investment and social spending (except pensions), which is the opposite of what is suggested in the literature. Better fiscal rules and good fiscal institutions are needed to safeguard growth- and distribution friendly expenditures in a crisis.
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SERGEEV, S. V. « TAXATION OF DIVIDENDS PAID TO FOREIGN ORGANIZATIONS ». Actual Problems of Russian Law, no 5 (18 juin 2019) : 78–85. http://dx.doi.org/10.17803/1994-1471.2019.102.5.078-085.
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The article deals with topical issues arising in law enforcement practice in connection with payment of dividends by Russian organizations to their foreign participants. At the beginning of the article, the author, relying on the current legislation, elucidates the concept of dividends in civil law and fiscal law contexts, on the basis of which he concludes that these concepts do not coincide completely. This discrepancy is caused by the fact that the concept of dividends in the contexts of civil and fiscal law includes, in addition to the distribution of profits, other payments to foreign organizations made in order to meet the fiscal interests of the State. Then, on the basis of a brief analysis of specific court cases, the author dwells on the content of the main controversial tax issues arising in practice regarding the payment of dividends by Russian organizations towards their foreign participants. Based on the results of the analysis, the author draws conclusions on possible amendments to the Russian legislation in order to avoid such disputes between tax agents and tax authorities in the future.
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Vasylevska, Halyna. « DIVERGENT CHARACTERISTICS OF DERIVATIVES OF STATE FISCAL SPACE : SEQUENCE OF TERMS ». Economic Analysis, no 28(1) (2018) : 120–32. http://dx.doi.org/10.35774/econa2018.01.120.
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Introduction. Inconsistency of certain terms and concepts often become the key questions in scientific theories research. Semantic explanation of some definition can become a subject of the controversial discussions. In this case, the problem can be transformed into the practical area especially if some miscomprehension must be agreed in the legal field. Purpose. The article aims to define the key positions on the generalization of the essence of specific economic terms in the context of fiscal space exploration, to determine the corresponding conceptual apparatus in order to prevent the use of some definitions as synonymous ones, the concepts substitution, and the formation of inadequate reasoning, which can become the basis for false conclusions. Method (methodology). In order to reach the goal of the research we have used the different methods. They are the axiomatic method (one of the ways of deductive formation of fiscal theory when the system of key terms is formulated); the empirical method (to realize the theoretical analyses of key definitions, to consider fiscal space derivatives, to form the vision of their nature and to present the author’s definition). Results. Current trends of development of fiscal science have been analysed in the article. Problems of inconsistency of the conceptual apparatus have been considered. It has been proposed the definition of the basic terminology concepts. They are fiscal environment, sufficient fiscal space, optimal fiscal space, fiscal environment, etc. The necessity of rethinking the theoretical foundations of the formation of the modern theory and concepts of the fiscal space of the state in the context of the interconnection of its components has been emphasized. The main macroeconomic factors, which forbid formation of the positive fiscal environment in Ukraine have been outlined and analysed in the research. The factors, which influence its formation and functioning in the state, have been determined. The existence of an appropriate optimal space under conditions of fiscal expansion has been demonstrated and grounded. The phenomenon of "tax devastation", which arises because of an increase in the tax burden on the real sector of the economy, national production, and labour, has been investigated.
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Pileri, Paolo. « Suolo, oneri di urbanizzazione e spesa corrente. Una storia controversa che attende una riforma fiscale ecologica ». TERRITORIO, no 51 (janvier 2010) : 88–92. http://dx.doi.org/10.3280/tr2009-051016.
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Dove, John A., et Andrew T. Young. « US State constitutional entrenchment and default in the 19th century ». Journal of Institutional Economics 15, no 6 (7 août 2019) : 963–82. http://dx.doi.org/10.1017/s1744137419000353.
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AbstractConstitutional scholars emphasize the importance of an enduring, stable constitutional order, which North and Weingast (1989) argue is consistent with credible commitments to sustainable fiscal policies. However, this view is controversial and has received little empirical study. We use 19th-century US state-level data to estimate relationships between constitutional design and the likelihood of a government default. Results indicate that more entrenched and less specific constitutions are associated with a lower likelihood of default.
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Palafox Menegazzi, Alejandra Virginia, et Nicolás Celis Valderrama. « Controversias interpretativas y función fiscal en los procesos criminales por violación. Santiago de Chile (1876-1927) ». Revista de estudios histórico-jurídicos, no 44 (2022) : 555–80. http://dx.doi.org/10.4067/s0716-54552022000100555.
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Arends, Helge. « The Dangers of Fiscal Decentralization and Public Service Delivery : a Review of Arguments ». Politische Vierteljahresschrift 61, no 3 (26 mars 2020) : 599–622. http://dx.doi.org/10.1007/s11615-020-00233-7.
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Abstract The prevailing belief is that local governments, which are closer to their citizens, can deliver public goods much more efficiently than a central government can. Yet skeptics argue that fiscal decentralization can be dangerous. The underlying motivation of this article is to review the basic rationale behind decentralizing public services from the perspective of three main controversies emerging from the literature on decentralization: (in)efficient, (un)equal, and (un)accountable service provision at the local level. For illustrative purposes, this review focuses on two complex and socially important sectors, health and education. The overall conclusion is that the dangers of decentralization are highly relevant to local public service provision, although there is evidence supporting both the decentralization-enthusiastic and the decentralization-skeptical views. When decentralizing public services, reformers should know the specificities of the public service, the local context, and the effects of the design of fiscal relations like the backs of their hands. If things go wrong, recentralization should be an option.
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Merola, Massimo. « The Rebus of Selectivity in Fiscal Aid : A Nonconformist View on and Beyond Case Law ». World Competition 39, Issue 4 (1 décembre 2016) : 533–56. http://dx.doi.org/10.54648/woco2016047.
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The application of State aid rules to tax measures has become highly controversial, particularly in the last decade; a number of theoretical difficulties and a fierce criticism surround this topic today. The conceptual framework currently deployed by the State aid legal doctrine is insufficient to address the phenomenon of fiscal aid in its entirety. This has resulted in a case-by-case approach by the courts that has generated inconsistencies and legal uncertainty. The author shares his views on how the current legal standards should be revised, also in terms of law policy, e.g. by taking the underlying objectives of the Treaty into full account. The goal being to foster the development of a new approach to assess fiscal aid, built on the distinction between truly macroeconomic measures and measures that (also or mainly) pursue more specific goals. To this end, some broad categories of fiscal measures are discussed. Drafted in a deliberately concise manner, this opinion article does not provide an exhaustive account of the European Union (EU) case law or the decision-making practice of the Commission. Rather, also considering the number of appeals currently pending against Commission decisions and the General Court’s judgments on these issues, reference to specific cases is limited to what is necessary to provide examples of the broad categories of fiscal measures under discussion.
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Kazami, Aqdas Ali. « Private Consumption, Government Spending, Debt Neutrality : Resolving Kormendi-Feldstein- Modigliani Controversy ». Pakistan Development Review 33, no 4II (1 décembre 1994) : 1055–71. http://dx.doi.org/10.30541/v33i4iipp.1055-1071.
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The debt neutrality hypothesis, in its quintessential form, postulates that debt/tax mix for fmancing deficit is irrelevant. More precisely, the debt-neutrality deals with the two fundamental questions: (i) Given the volume and composition of government expenditures, does it matter whether they are fmanced by taxes or debt issue? (ii) Do public deficits absorb private savings that otherwise fmance private capital formation? Juxtaposed to the traditional Keynesian theory which answers these questions positively, the exponents of debt-neutrality make the counter-claim that debt is neutral and public deficits have no "crowding out" effects on private saving or investment. The debt-neutrality is popularly termed as the Ricardian Equivalence Hypothesis because the fundamental logic underlying this hypothesis was originally presented by David Ricardo in Chapter XVII entitled "Taxes on Other Commodities than Raw Produce" of his celebrated "The Principles of Political Economy and Taxation". Although Ricardo explained why government borrowing and taxes could be equivalent, he never sponsored the case for unlimited issue of government bonds. In fact, he warned against the consequences of continuous fiscal deficits in the following words: "Form what I have said, it must not be inferred that I consider the system of borrowing as the best calculated to defray the extraordinary expenses.....................
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Stanley, Liam, et Todd K. Hartman. « Tax Preferences, Fiscal Transparency, and the Meaning of Welfare : An Experimental Study ». Political Studies 66, no 4 (14 novembre 2017) : 830–50. http://dx.doi.org/10.1177/0032321717731661.
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What is the effect of providing personally tailored budgetary information on public attitudes to tax and spending? We address this question with a survey experiment based on the annual tax summaries introduced by the UK tax authorities in 2014. By subtly manipulating the categories of state spending – in particular, the controversial category of ‘welfare’ – to invoke a sense of unfairness, we show how budget information in general and the United Kingdom’s annual tax summaries in particular impact support for state spending. Though the stated aim of providing personalised tax receipts to income taxpayers is to enhance fiscal transparency, doing so may also damage support for state spending if the information provides a sense that existing redistribution is unfair. The article contributes to political science debates about public attitudes to tax and spending, the character and trade-offs of fiscal transparency, and the framing effects of welfare.
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Tanzini, Lorenzo. « Conflitti politici e strategie documentarie nella Sardegna aragonese. Una causa cagliaritana quattrocentesca ». SOCIETÀ E STORIA, no 132 (juillet 2011) : 221–48. http://dx.doi.org/10.3280/ss2011-132001.
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Il saggio analizza le vicende di una controversia giurisdizionale svoltasi a Cagliari nella seconda metÀ del XV secolo, nella quale furono coinvolti vari ufficiali regi, esponenti di famiglie feudali isolane e magistrature cittadine. Lo svolgersi del conflitto rappresenta un interessante punto di osservazione per comprendere in concreto la complessitÀ dei ruoli istituzionali che costituiscono il governo della Sardegna da parte dei sovrani aragonesi. Le magistrature urbane, in particolare, mostrano una spiccata capacitÀ di attrarre intorno ai propri interessi fiscali e di affermazione simbolica alcuni esponenti della stessa struttura di governo regio, adoperando anche il ruolo cruciale della cultura giuridica. La vicenda č analizzata tramite il deposito documentario che si č conservato presso l'archivio cittadino, e in questo senso appare rilevante anche nel testimoniare l'investimento del mondo urbano sulla documentazione scritta come salvaguardia e memoria dei propri spazi di autonomia.
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Fontele, Tereza Lúcia Lima, et Vicente Lima Crisóstomo. « PROUNI - pontos controversos sob a análise de alunos bolsistas ». Avaliação : Revista da Avaliação da Educação Superior (Campinas) 21, no 3 (novembre 2016) : 739–66. http://dx.doi.org/10.1590/s1414-40772016000300005.
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Resumo: Este trabalho analisa o Programa Universidade para Todos- PROUNI, criado como uma política afirmativa de democratização do acesso à educação superior. Materializado numa transação entre instituições privadas de educação superior e o governo federal, mediante incentivos fiscais, o PROUNI tem despertado bastantes polêmicas. Considerando que a efetividade de um programa dessa magnitude só pode analisada em médio e longo prazo, este trabalho soma-se ao debate sobre essa política pública, levado a efeito em distintos fóruns. O artigo tem como objetivo a realização de uma análise do programa a partir da opinião dos seus beneficiários, considerando que pouco há sido feito nessa direção. A partir do cotejamento de opiniões de bolsistas do PROUNI, pode-se alcançar a apreciação dessa política pública sob a óptica desses estudantes, procedimento considerado relevante, sobretudo por ter alargado os prismas da análise. Os resultados alcançados sinalizam que, de fato, o PROUNI atende às demandas de determinado segmento da população por inclusão no ensino superior. No entanto, os beneficiários consideram que há necessidade de ajustes no programa e que a formação acadêmica que ora recebem foi definida mais por perspectivas do mercado de trabalho e por conveniências das instituições que pelo critério da aptidão. A atividade laboral foi apontada como justificativa ao baixo desempenho acadêmico dos bolsistas, tendo sido encontrados na fala dos beneficiários indícios da existência de discriminação.
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Middendorf, Stefanie. « Notstand und Sachverstand ». Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook 62, no 2 (1 novembre 2021) : 405–42. http://dx.doi.org/10.1515/jbwg-2021-0015.
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Abstract In the aftermath of the First World War, the Weimar Republic found itself in financial disarray. Originally put forward by the antirepublican right, the idea of a forced loan emerged. The idea triggered harsh controversies regarding the shortfalls in the new state’s sovereignty and its lack of fiscal power within the framework of an international order. The conflicting images of the Weimar state effected the decisions finally taken. This article argues that a rhetoric of emergency was combined with notions of the expert as an apolitical figure in order to legitimize compulsory lending. Yet, contrary to contemporary perceptions, the Weimar forced loan was not a result of governmental impotence or an exceptional incident within the history of public finance. As a political tool, it helped to solve conflicts on the national as well as the international level, if only for a short period of time. As an instrument of state finance, it was not an act of failure to still fiscal needs the ‚normal way‘ but a conscious claim for the autonomy of the Weimar state. But the conviction that compulsory loans might be a legitimate element of fiscal politics under the auspices of a strong and well-informed state emerged only with the Second World War – in Germany as well as on an international level.
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Kazmi, Aqdas Ali. « An Econometric Estimation of Tax-discounting in Pakistan ». Pakistan Development Review 34, no 4III (1 décembre 1995) : 1067–77. http://dx.doi.org/10.30541/v34i4iiipp.1067-1077.
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The debt neutrality hypothesis which has been a source of major controversies in the theory of public finance, and macroeconomics has at the same time generated a vast literature on the implications of budgetary deficits and public debt on various subsectors/ variables of the economy, such as inflation, interest rates, current account deficit, etc. Tax discounting has been one of the fields of research associated with debt neutrality. The econometric estimation of some of the standard models of taxdiscounting has shown that consumer response to fiscal policy in Pakistan reflects neither the extreme Barro-like rational anticipation of future tax liabilities nor the Buchanan-type extreme fiscal myopia. It broadly follows a middle path between these extremes. The controversy relating to debt neutrality is quite old in economic theory. However, due to its serious and far-reaching implications for the formulation of fiscal policy and macroeconomic management, the issues of debt neutrality have assumed a foremost position in economic theoretisation and empirical testing. This controversy is based on two important questions: (a) Who bears the burden of the debt? (b) Should debt be used to finance public expenditure? The first question centres on whether the debt can be shifted forward in time, while the second question explores whether taxation is equivalent to debt in its effects on the national economy.
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Mustafi, Mahije, et Sulbije Memeti Karemani. « EMPIRICAL STUDIES ANALYZING THE DYNAMIC EFFECTS OF CHANGES IN PUBLIC EXPENDITURE AND TAXATION ON ACTIVITY ». Knowledge International Journal 28, no 5 (10 décembre 2018) : 1641–46. http://dx.doi.org/10.35120/kij28051641m.
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This paper analyzes the empirical literature that examines the effects of fiscal policy shocks on economic activity. Discussion related to fiscal policy is related to the impacts on economic growth is quite current, because the development of appropriate fiscal instruments can lead to steady and sustainable economic growth in the countries. The role of fiscal policy and the impact on economic activity are among the most controversial issues among academics and policymakers. In the absence of any "active" intervention in government expenses, tax revenues move automatically with the economic cycle. I can also say that government transfers can be considered as help for the unemployed, they grow as the economy slows down and unemployment rises, while labor tax returns, capital and consumption flows are declining. Resistive actions occur when the business cycle improves. In recent years, empirical studies have shown that private consumption and GDP have increased significantly, while government expenses have been severely reduced. Most empirical evidence suggests that fiscal expansion increases production and consumption and worsens the trade balance.The Kenzie and Neoclassical schools have different views on the impact of public spending on economic activity. This study has completed a detailed review of many important, relevant scientific havepapersthat empirically document these impacts. As a conclusion, we can state that although the fiscal policy theory is well developed, until recently has not received much attention from the (applied) economic practice. The first category is aimed at assessing macroeconomic impact from major reductions in the budget deficit, and the second study, in general, analyzes the stabilizing capabilities of fiscal policy variables. According to Blanchard and Perotti, the dynamic effects of the discretionary fiscal policy of macroeconomic variables have recently focused on the omissions of autoregressive vectors (2002). Some empirical studies have found a link between budget deficits, money growth and inflation, both in industrialized economies as well as in growing economies. For industrial economies most of these studies have come to the conclusion that there is little evidence that government debt affects the growth of money and inflation. In developing countries, it is often argued that high inflation is realized when governments face large and ongoing deficits financed by money emission. A change in taxes or public expenses (the so-called “fiscal shocks”) at any time prevents their development.
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Isa, Ilva. « Major Differences Between the Set of Rules of Accounting and Fiscal Policies in Albania ». European Journal of Multidisciplinary Studies 3, no 1 (1 décembre 2016) : 155. http://dx.doi.org/10.26417/ejms.v3i1.p155-157.
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Studying and interacting in dynamic and unstable economic environments of transitory post dictatorial economies makes every previous theory and previous study very often controversial. In this study we aim to bring a comparison between the set of accounting rules and fiscal policies. A specific focus will be on the most used and most practiced terms and voices, without making apart other parts that we rarely find in such economies. The importance of taxes and fiscal policies in non stable economies is a vital factor for the enhancement of the economy and the social development of the entire society. The information will be acquired through a mixed methodology: searching for information in literature, gathering of information from responsible authorities and interviewing key information specialists. This mixed methodology allows to obtain a deeper set of insights into this issue. Interviews were done with three auditors and other five chartered accountants, employed in private and public sector or were partners in large consulting practice
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Hinnekens, Luc. « Story and Fundamentals of Direct Taxation at Work in the EU ». EC Tax Review 21, Issue 2 (1 avril 2012) : 57–66. http://dx.doi.org/10.54648/ecta2012007.
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Going back to the European Union (EU) fundamentals is an interesting and useful exercise. That is the case of the contribution of early history to EU foundations, objectives, and legal principles and values. It is also the case of its constutional paradigm and fiscal trends in the evolving tax case law of the European Court of Justice (ECJ) and the less successful positive tax integration by the Council and Commission. The experience with past and present thus brings us to the question of the evolution of future taxation in the EU and its internal market. Quo vadis Europe in fiscalibus after the current Euro crisis? Will the political Union still be the same Union with the fiscal policies applied under the rule of strengthened coordination and surveillance under Article 136 TFEU, the legislative Six-pack pact, and the decisions and procedures of the Commission thereunder? This is a controversial issue that leaves us on tenterhooks wondering how it will all end.
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Weisstanner, David. « The fiscal benefits of repeated cooperation : coalitions and debt dynamics in 36 democracies ». Journal of Public Policy 37, no 2 (31 mars 2016) : 143–72. http://dx.doi.org/10.1017/s0143814x16000040.
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AbstractDo coalition governments really suffer from short time horizons in fiscal policymaking, as posited by standard political-economy models? This article focusses on coalitions that have created high levels of familiarity through shared governing experiences in the past and that are likely to cooperate again in future governing coalitions. I argue that such coalitions have incentives to internalise the future costs of debt accumulation and reach credible agreements to balance their constituencies’ fiscal preferences. Moreover, sustaining broad coalitions should have electoral advantages to implementing controversial economic reforms, thus resulting in lower debt increases compared not only with less durable coalitions but also with single-party governments. Comparing 36 economically advanced democracies between (up to) 1962 and 2013, I estimate the effects of coalitions’ cooperation prospects on the dynamics of public debt. The findings indicate that long time horizons can help coalitions to overcome intertemporal coordination problems and to reach specific policy goals.
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Mondal, Suvra Prokash, et Biswajit Maitra. « Deficits, Debt and Interest Rates in Sri Lanka : Does the Spillover of Foreign Interest Rates Matter ? » Margin : The Journal of Applied Economic Research 16, no 1 (février 2022) : 28–48. http://dx.doi.org/10.1177/09738010211067399.
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Fiscal policy’s impact on the interest rate has a controversial background. To reconcile theoretical uncertainties, researchers and policymakers often relied on empirical exploration. This article appraises the impact of external debt, domestic debt, the budget deficit, and foreign interest rates on interest rate variations in Sri Lanka, for the period when interest rates were deregulated. It applies the bounds testing procedure to the cointegration and error correction models within an autoregressive distributive lag framework. A set of relevant variables like the exchange rate, trade openness and money supply is controlled to corroborate whether such impacts are robust. It is found that the budget deficit elevates interest rates both in the long and short runs; external debt raises interest rates only in the long run; and domestic debt lowers interest rates both in the long and short runs. The spillover of foreign interest rates has a positive impact on Sri Lanka’s interest rate. As interest rates respond to domestic fiscal policy, they can induce fiscal discipline by affecting the cost of borrowing. On the other hand, the significant impact of foreign interest rates on Sri Lanka’s interest rate is a critical issue, as domestic macroeconomic policy has to face challenges to achieve its goal. JEL Classification: E62, E43, E52, H60