Articles de revues : « Finance – Government policy »

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Auld, Douglas, Giancarlo Pola, George France et Rosella Levaggi. « Developments in Local Government Finance : Theory and Policy ». Canadian Public Policy / Analyse de Politiques 23, n^o 1 (mars 1997) : 112. http://dx.doi.org/10.2307/3552152.

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Cumming, Douglas. « Government policy towards entrepreneurial finance : Innovation investment funds ». Journal of Business Venturing 22, n^o 2 (mars 2007) : 193–235. http://dx.doi.org/10.1016/j.jbusvent.2005.12.002.

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Nwakobi, Dr Paschal Chikwado, Amalachukwu Ananwude et Chinedu Maurice Umezurike. « Fiscal Policy and Stock Market Development in an Emerging West African Economy ». Finance & ; Economics Review 2, n^o 3 (7 octobre 2020) : 52–68. http://dx.doi.org/10.38157/finance-economics-review.v2i3.182.

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Purpose: This article presents a study on the effect of fiscal policy on stock market development in an emerging West African economy with an emphasis on Nigeria for the period of 1986 to 2018. Specifically, we evaluated the effect of fiscal deficit on all share index including government total expenditure on market capitalization ratio, the value of stock traded, and turnover ratio using data from the Central Bank of Nigeria (CBN) and Nigerian Stock Exchange (NSE). Methods: The Auto-regressive Distributive Lag (ARDL) was the estimation technique employed in ascertaining the nature of the short-run relationship between fiscal policy and stock market development indices, whereas the effect of fiscal policy on stock market development was actualized under the granger causality analysis. Results: The result of the analysis revealed that fiscal deficit has no significant effect on all share index; government total expenditure has no significant effect on stock market capitalization ratio; government total expenditure has a significant effect on the value of stock traded ratio; government total expenditure has no significant effect on the stock market turnover ratio. Implication: Government should implement its fiscal policies to carefully accommodate the development of the stock market, as changes in fiscal policy affect the overall activities in the market and ultimately the economy.

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Wan, Qilong, Jine Qian et Maomao Yu. « Analysis of Green Financial Policy Utility : A Policy Incentive Financial Mechanism Based on State Space Model Theory Algorithm ». Journal of Sensors 2022 (30 juillet 2022) : 1–13. http://dx.doi.org/10.1155/2022/5978122.

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In recent years, in the context of “double carbon” and innovation-driven synthesis, the volume of green finance has been growing year by year, and the intensity of environmental regulation has been stabilizing. As green financial technology innovation cannot be separated from the support of financial market and government policies, how to promote green financial technology innovation with green finance and environmental regulation has become a hot issue. How to control the appropriate strength of environmental regulations to promote green financial technology innovation is a matter of continuous exploration by local governments. The research of this paper is about the utility analysis of green finance policy: a policy incentive financial mechanism based on the state space model theory algorithm. Therefore, this paper introduces the theory of green finance based on the state space model algorithm and neural network model algorithm to study China’s green finance policy incentive mechanism, profoundly study the current situation of domestic green finance development, and put forward further strengthen the leading role of the government in green financial innovation. At the same time, suggestions for achieving coordinated regional development were made in terms of giving full play to the role of financial markets in promoting green technology innovation.

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Queen, Michael. « Government policy to stimulate equity finance and investor readiness ». Venture Capital 4, n^o 1 (janvier 2002) : 1–5. http://dx.doi.org/10.1080/13691060110104331.

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Wickman, Kurt, et Christopher Lingle. « ‘Just’ Tax Policies for Market-Based Democracies – An Introduction to a Wicksell Constitutional Approach ». Journal of Public Finance and Public Choice 23, n^o 3 (janvier 2005) : 113–38. http://dx.doi.org/10.51952/vhap7207.

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The conventional approach to public finance contributes to the growth in the scope of governments under liberal democracy. Orthodox analysis of tax policy utilizes a framework that aims to satisfy government revenue objectives while doing the least additional harm to the economy. An unintended consequence arises from the search for ‘optimal’ tax rates or revenue-neutrality of tax cuts that economists rely upon to ease the path to higher public-sector spending. We deem this a ‘macro’ approach that involves a top-down perspective in that it places government at the heart of the issue. An alternative approach to public finance is derived from seminal contributions by Knut Wicksell. We deem this a ‘micro’ approach to tax policy that shifts the perspective of tax policy to individual taxpayers. Applying the insights of Wicksell to public finance inquiries can contribute to halting and perhaps reversing the growth trends of governments under democracy.

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Kopańska, Agnieszka. « Partial Fiscal Decentralization and Local Government Spending Policy ». e-Finanse 14, n^o 3 (1 septembre 2018) : 21–31. http://dx.doi.org/10.2478/fiqf-2018-0017.

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AbstractThe aim of this paper is to analyze how limits in revenue and spending autonomy of sub-sovereign governments influence their decisions. Revenue and spending autonomy indicators for Polish towns were established and used in analysis on school education expenditures during 2003–2016. The influence of limits on revenue autonomy on municipal spending has been extensively addressed in both theoretical and empirical literature. However, studies related to spending autonomy are rare. The analysis presented in this paper suggests that when limits exist in spending autonomy, more decentralized tasks are crowded out by regulated obligations. That is why the spending autonomy analysis is important to evaluate the equity between local units and the adequacy of local revenues to decentralized expenditures.The basic principle of local finance is that there should be an adequate relationship between the financial resources available to a local authority and the tasks it performs. However, in practice, the assessment of whether this has been achieved is very difficult. Often, only problems with the solvency of local governments indicate that we are dealing with a poorly constructed system of local finances. The expenditure autonomy indicator proposed in this article is a tool that provides a way to indicate problems with the adequacy of revenues before such anextreme situation occurs.

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Cheng, Yudan, Shanghui Jia et Huan Meng. « Fiscal policy choices of local governments in China : Land finance or local government debt ? » International Review of Economics & ; Finance 80 (juillet 2022) : 294–308. http://dx.doi.org/10.1016/j.iref.2022.02.070.

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Van Lear, William. « A Political Economic Commentary on Government Finance and Monetary Policy ». Journal of Economic Issues 36, n^o 1 (mars 2002) : 183–85. http://dx.doi.org/10.1080/00213624.2002.11506449.

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Žubule, Ērika. « EVALUATION OF GOVERNMENT EXPENDITURE PLANNING METHODS ». SOCIETY. INTEGRATION. EDUCATION. Proceedings of the International Scientific Conference 6 (25 mai 2018) : 537–47. http://dx.doi.org/10.17770/sie2018vol1.3332.

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The topicality of the research problem is justified by the fact that each country's sustainable development is affected by the government's policies. One of its main components is a fiscal or budgetary policy. Traditionally, it is defined as the money required for making a revenue and expenditure policy that is needed to ensure the government’s functioning, but the economic interpretation says it is the economy regulation system through taxes and government spending.In the finance theory and practice, great attention is paid to the part of expenses, saying that the most efficient budget reforms are possible in the area of government expenses. It is emphasized that the diminishing of state expenses is possible already in the process of budget planning by increasing the reliability of users of budget funds. The state`s finance practice offers several models reflecting problems in the sphere of planning budget expenses. The aim of the research – to evaluate methods of planning government budget expenses used in the state`s finance practice and identify the figures of their efficiency, their problems and suggesting possible solutions.

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Barrell, Ray, et Simon Kirby. « Fiscal Policy and Government Spending ». National Institute Economic Review 214 (octobre 2010) : F61—F66. http://dx.doi.org/10.1177/0027950110389772.

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In June the Coalition Government produced a budget that aimed to reduce the government deficit quickly. The plan was based mainly on cuts in current expenditure and reductions in transfers to individuals. There are four possible reasons for reducing the deficit, and all have been used to justify the policy. The first reason might be that the cost of borrowing is currently too high, and the second could be that if deficits persist the markets could lose confidence and the cost of borrowing would rise. The third reason might be that we have to reduce the debt stock in order that we prepare for the next crisis, whilst the fourth, and perhaps most persuasive in the long run, is that it is unfair to borrow so much and therefore reduce the consumption of future generations. If either of the first two had merit there would be a case for swift consolidation, whilst if the third or fourth predominate, we should not be in any rush to act until output is nearer full capacity.

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Ismail, Abdul Ghafar, et Wahyu Ario Pratomo. « Constitutional Rules on Waqf and Fiscal Policy Outcomes ». Sriwijaya Law Review 5, n^o 2 (31 juillet 2021) : 262. http://dx.doi.org/10.28946/slrev.vol5.iss2.1169.pp262-272.

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Fiscal policy, inter alia, looks at the list of government revenues. The constitutional rules provide guidance on the list of revenues. However, the previous studies find that waqf is not considered as part of government revenues. In this study, we argue that waqf brings in a new list of government revenues. To prove this point, we select a sample of fifty-seven countries under the Organization of Islamic Countries. The constitution of each country is investigated by using content analysis. The study uses a combination of several keywords, namely “tax or taxes or fiscal obligations,” “revenues or budget or finance” and “waqf” in investigating the rules on revenues and waqf. The findings in this study are classified into five kinds of countries, namely countries that highlight government revenue and waqf in the constitution, countries that claim to recognize sharia law as the basis of the law but the waqf rules in the constitution are missing, countries that mention in their constitution that government revenues are placed under the government system, financial system, and parliament, countries that place waqf is ruled under the public finance matter, and countries that place waqf as the main policy. This finding implies that the constitutional rules lead to the view that waqf is a part of public finance that can be used as a fiscal policy tool and should be included in the state budget plan.

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Ederington, Josh, et Phillip McCalman. « Technology adoption, government policy and tariffication ». Journal of International Economics 90, n^o 2 (juillet 2013) : 337–47. http://dx.doi.org/10.1016/j.jinteco.2013.02.007.

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Espinosa-Vega, Marco A., Bruce D. Smith et Chong K. Yip. « Monetary Policy and Government Credit Programs ». Journal of Financial Intermediation 11, n^o 3 (juillet 2002) : 232–68. http://dx.doi.org/10.1006/jfin.2002.0336.

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Huong, Dang Boi, Nguyen Khanh Phuong, Sarah Bales, Chen Jiaying, Henry Lucas et Malcolm Segall. « Rural Health Care in Vietnam and China : Conflict between Market Reforms and Social Need ». International Journal of Health Services 37, n^o 3 (juillet 2007) : 555–72. http://dx.doi.org/10.2190/h0l2-8004-6182-6826.

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China and Vietnam have adopted market reforms in the health sector in the context of market economic reforms. Vietnam has developed a large private health sector, while in China commercialization has occurred mainly in the formal public sector, where user fees are now the main source of facility finance. As a result, the integrity of China's planned health service has been disrupted, especially in poor rural areas. In Vietnam the government has been an important financer of public health facilities and the pre-reform health service is largely intact, although user fees finance an increasing share of facility expenditure. Over-servicing of patients to generate revenue occurs in both countries, but more seriously in China. In both countries government health expenditure has declined as a share of total health expenditure and total government expenditure, while out-of-pocket health spending has become the main form of health finance. This has particularly affected the rural poor, deterring them from accessing health care. Assistance for the poor to meet public-sector user fees is more beneficial and widespread in Vietnam than China. China is now criticizing the degree of commercialization of its health system and considers its health reforms “basically unsuccessful.” Market reforms that stimulate growth in the economy are not appropriate to reform of social sectors such as health.

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Istiqomah, Nur. « Analisis Implementasi Government Finance Statistics di Indonesia : Pendekatan Teori Institusional ». Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara dan Kebijakan Publik 3, n^o 2 (31 juillet 2018) : 69–90. http://dx.doi.org/10.33105/itrev.v3i2.66.

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Implementation Governmet Finance Statistics in Indonesia is one of the organization’s response to the mandate of Law No. 1 year of 2004. As stipulated by that, the Government Financial Statements that is prepared can produce financial statistik. One of the function of the Government Finance Statistics is to analyze and evaluate fiscal policy. DJPB as an organization that compile report as a constituent of the government's financial statements need to respond to this implementation. To realize the implementation of the Government Finance Statistics, organizations affected by the environment in which is located, so that the organization strives to be similar to the environment that is called isomorphism. Isomorphism occurred because of institutional pressures that influence organizational decision making. This study aims to determine the institutional pressures that affect decision making in impelemntasi GFS in Indonesia. The institutional pressure is divided of three to coersive pressure, mimetic pressure and normative pressure. The methodology used in this study is qualitative methods with intrepretatif techniques through institutional theory approach. The results of this study concluded that the organization experience symptoms that responded isomorphism according to the kind of pressure that appears. So that the organization mapped the pressures that affect the decision making of implementation GFS in Indonesia that have appropriate expectations for the purpose of analysis and evaluation of fiscal policy in accordance with Law No. 1 of 2004. ABSTRAK Implementasi Governmet Finance Statistics di Indonesia merupakan salah satu langkah organisasi dalam merespon amanat Undang-undang No. 1 tahun 2004. Sesuai amanat Undang-Undang tersebut bahwa Laporan Keuangan Pemerintah yang disusun dapat menghasilkan statistik keuangan. Salah satu fungsi Government Finance Statistics adalah untuk menganalisis dan mengevaluasi kebijakan fiskal. Organisasi DJPB sebagai organisasi yang melakukan tugasnya sebagai penyusun laporan keuangan pemerintah perlu merespon implementasi ini. Untuk mewujudkan implementasi Government Finance Statistics, organisasi dipengaruhi oleh lingkungan di mana berada, sehingga organisasi berupaya menjadi mirip dengan lingkungannya yang disebut dengan isomorphism. Peristiwa isomorphism terjadi karena adanya tekanan-tekanan institusional yang mempengaruhi pengambilan keputusan dalam organisasi. Penelitian ini bertujuan untuk mengetahui tekanan-tekanan institusional apa saja yang mempengaruhi pengambilan keputusan dalam implemntasi GFS di Indonesia. Tekanan tersebut dibagi tiga menjadi coersive pressure, mimetic pressure dan normative pressure. Metodologi yang digunakan dalam penelitian ini menggunakan metode kualitatif dengan teknik intrepretatif melalui pendekatan teori institusional. Hasil penelitian ini menyimpulkan bahwa organisasi DJPB mengalami gejala-gejala isomorphism yang direspon akibat tekanan yang muncul. Organisasi menjadi terpetakan akan tekanan-tekanan yang mempengaruhi dalam pengambilan keputusan implementasi GFS di Indonesia yang menjadi latar belakang implementasi yang belum sesuai ekpektasi untuk tujuan analisis dan implementasi kebijakan fiskal sesuai dengan Undang-Undang No 1 Tahun 2004.

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Khalil, Rashid, et Bilal Ahmad Pandow. « Influence of fiscal policy on GDP : an empirical study of GCC countries ». Investment Management and Financial Innovations 17, n^o 3 (2 octobre 2020) : 319–31. http://dx.doi.org/10.21511/imfi.17(3).2020.24.

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The Gulf Cooperation Council (GCC) countries of late have made considerable attempts to achieve financial consolidation. However, this was limited to cuts in government expenditures. While scholars suggest the need for overall fiscal policy adjustments, countries should pay particular attention to efficient revenue generation and public debt management. In this paper, an attempt has been made to examine public finance of the GCC countries. The study has taken into account four significant components of public finance: public revenue, inflation, government expenditure and public debt. The co-integration rank test using the vector auto-regression method is employed to determine whether the chosen variables play any influential role in the GDP of the GCC economies. The results suggest that the effect of the consumer price inflation, total government revenue, revenue (percent of non-oil), and total government gross debt have a strong influence on the GDP of these economies. Thus, this means that the countries in the GCC region should focus on inflation, revenue, and public debt to have robust, viable and comprehensive development.

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Huang, Youqin. « Low-income Housing in Chinese Cities : Policies and Practices ». China Quarterly 212 (décembre 2012) : 941–64. http://dx.doi.org/10.1017/s0305741012001270.

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AbstractThis paper argues that the low-income housing programme in China has so far failed to provide adequate housing for the poor for three main reasons: the central government's failure to define a clear mission; a lack of commitment from local governments; and an exclusionary policy towards migrants. A systematic review of low-income housing policy in China shows that the central government juggles its economic and socio-political goals thereby causing constant changes in low-income housing policy. Meanwhile, the existing public finance system, the performance evaluation system and localization in policy implementation have all resulted in a lack of commitment from local governments to low-income housing. Inadequate provision is made worse by problems with allocation. Despite encouraging changes since 2010, many factors underlying the government's failures remain unchanged, thus the fate of low-income housing remains uncertain.

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GILENS, MARTIN, SHAWN PATTERSON et PAVIELLE HAINES. « Campaign Finance Regulations and Public Policy ». American Political Science Review 115, n^o 3 (10 mars 2021) : 1074–81. http://dx.doi.org/10.1017/s0003055421000149.

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AbstractDespite a century of efforts to constrain money in American elections, there is little consensus on whether campaign finance regulations make any appreciable difference. Here we take advantage of a change in the campaign finance regulations of half of the U.S. states mandated by the Supreme Court’s Citizens United decision. This exogenously imposed change in the regulation of independent expenditures provides an advance over the identification strategies used in most previous studies. Using a generalized synthetic control method, we find that after Citizens United, states that had previously banned independent corporate expenditures (and thus were “treated” by the decision) adopted more “corporate-friendly” policies on issues with broad effects on corporations’ welfare; we find no evidence of shifts on policies with little or no effect on corporate welfare. We conclude that even relatively narrow changes in campaign finance regulations can have a substantively meaningful influence on government policy making.

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Azzahra, L., P. Pamungkas et W. Trinarningsih. « Application of green budgeting in finance and development policy ». IOP Conference Series : Earth and Environmental Science 1114, n^o 1 (1 décembre 2022) : 012101. http://dx.doi.org/10.1088/1755-1315/1114/1/012101.

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Abstract Climate change and extreme weather have negative impacts on human life. Efforts are needed to prevent environmental damage. In the Indonesian economy, there is a Green Growth Program, which is a program to realize economic growth that can reduce poverty and ensure social inclusion, environmental sustainability, and resource efficiency. One of the programs is green budgeting which consists of actions and fiscal policy to prevent environmental problems. This study focuses on the relationship between green budgeting and financial and development policies, it aims to see how the proportion of the budget is set on finance and development. This study uses a quantitative approach by employing descriptive analysis. Green budgeting has been implemented in Indonesia, but it is facing various problems. At the local level, the government does not understand green budgeting. There is also a lack of data for formulating the next green budgeting policy. Lack of government commitment causes the budget for environmental management not as a priority. This causes the limited local government budget (APBD) allocated. Limited budget constraints have to be overcome by finding other sources, for example, prepare of sustainable programs or environmental approach.

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Armijo, Leslie Elliott. « Equality and Regional Finance in the Americas ». Latin American Politics and Society 55, n^o 04 (2013) : 95–118. http://dx.doi.org/10.1111/j.1548-2456.2013.00210.x.

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Abstract This article explores competing definitions of equality embedded in contending visions for regional finance in the Americas. The U.S. free market–oriented project envisions extension of a NAFTA-like regulatory framework hemispherewide, promising Latin Americans better financial services, credit, and investment in exchange for strong financial property protections and (implicitly) dramatically reduced financial policy autonomy for their governments. Venezuela's vision of “Bolivarian” finance, exported to the Caribbean and the upper Andes, promotes assertive state management of both foreign and domestic investors, populist redistribution, and increasing reliance on nonmarket financial transactions. Brazil's regional financial project would unite South America through continentwide physical infrastructure and capitalist financial markets while retaining a role for public sector banks responsive to central government priorities. Brazil's approach shares with Venezuela's an emphasis on governments' need for financial policy authority and with the U.S. approach a concern for regulatory predictability and financial deepening.

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Haldar, Anasuya, et Narayan Sethi. « THE ECONOMIC EFFECTS OF COVID-19 MITIGATION POLICIES ON UNEMPLOYMENT AND ECONOMIC POLICY UNCERTAINTY ». Buletin Ekonomi Moneter dan Perbankan 25 (23 mars 2022) : 61–84. http://dx.doi.org/10.21098/bemp.v25i0.1833.

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This paper examines the effects of government COVID-19 mitigation strategies and Economic Policy Uncertainty (EPU) on unemployment-rate over the period November 2019 to April 2021 for the 16 most severely COVID-19 affected countries. Our specific objectives are threefold: first, to examine the dynamic relationship between EPU and unemployment-rate; second, to analyze the extent to which government’s COVID-19 mitigation response affects the unemployment-rate; and third, to examine indirectly the effects of government economic policies on the unemployment-rate through market indicators, such as the business and consumer confidence indices. We find that EPU increases fluctuations in unemployment for the COVID-19 affected countries, while governments’ vaccination drive significantly reduces it. Increases in government stringency aggravate unemployment in the informal sectors and enhances labor inequality.

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Clemens, Jeffrey, et Stephen Miran. « Fiscal Policy Multipliers on Subnational Government Spending ». American Economic Journal : Economic Policy 4, n^o 2 (1 mai 2012) : 46–68. http://dx.doi.org/10.1257/pol.4.2.46.

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Balanced budget requirements lead to substantial pro-cyclicality in state government spending, with the stringency of a state's rules driving the pace at which it must adjust to shocks. We show that fiscal institutions can generate natural experiments in deficit-financed spending that are informative regarding fiscal stabilization policy. Alternative sources of variation in subnational fiscal policy often implicitly involve “windfall” financing, which precludes any effect of future debt or taxation on current consumption and investment. Consistent with a role for these “Ricardian” effects, our estimates are smaller than those in related studies, implying an on-impact multiplier below 1. (JEL C51, E32, E62, H72)

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Allen, Rebecca. « Education Policy ». National Institute Economic Review 231 (février 2015) : R36—R43. http://dx.doi.org/10.1177/002795011523100105.

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This article summarises the 2010–15 Coalition government's education policy, contrasting their attempts to liberalise education markets with the desire to impose a highly traditional curriculum. The government's quite radical reforms have not been easy to implement, taking place against severe budgetary constraints and a minority Coalition partner with ambitions to improve the educational outcomes of children from low income families. It could be argued that the reforms have been successfully implemented, and there is little prospect of wholesale reversal by any future government. However, their combative approach to reform leaves a demotivated teacher workforce, a possible impending teacher recruitment crisis as the economy recovers, and a tangled web of accountability structures that will need to be resolved.

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Hao, Na, et Gervan Fearon. « Government Funding Policy Towards Communicable Diseases ». Atlantic Economic Journal 37, n^o 2 (6 mars 2009) : 121–34. http://dx.doi.org/10.1007/s11293-009-9168-8.

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Zamanian, Zaman. « Government policy and the brain drain ». Atlantic Economic Journal 15, n^o 4 (décembre 1987) : 65–69. http://dx.doi.org/10.1007/bf02304206.

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Hallerberg, Mark. « Veto Players and the Choice of Monetary Institutions ». International Organization 56, n^o 4 (2002) : 775–802. http://dx.doi.org/10.1162/002081802760403775.

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I argue that two types of veto players matter in the choice of monetary institutions: party veto players and subnational governments, which are strong in federal systems but weak in unitary systems. A crucial issue is whether voters can readily identify the manipulation of the economy with party players. A second issue concerns the national party veto player's ability to control either fiscal or monetary policy. In one-party unitary governments identification and control are clear; parties where such governments are common prefer flexible exchange rates and dependent central banks. In multiparty coalition governments in unitary systems, identification is traditionally difficult, and the ability to target benefits to specific constituencies under fiscal policy makes fiscal policy autonomy more attractive for coalition governments. Such governments prefer central banks that are politically independent but that finance government debt. Under federalism, parties that constitute the central government have less control over fiscal policy and they prefer flexible exchange rates. Subnational governments do not support a dependent central bank that gives more power to the central government.

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Peterson, Eric David. « The Urban Development Corporation’s “Imaginative Use of Credit” : Creating Capital for Affordable Housing Development ». Journal of Urban History 45, n^o 6 (7 septembre 2018) : 1174–92. http://dx.doi.org/10.1177/0096144218796466.

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Heralded as an innovative if short-lived builder of affordable housing, in 1975, the New York State Urban Development Corporation (UDC) defaulted on more than $2 billion in debt obligations and narrowly avoided bankruptcy. Offering the first detailed examination of its finances, this article argues the UDC was prescient of a new model for public-private housing finance that in the 1980s emerged in the ashes of conventional, state-financed public housing. In response to many of the long-standing challenges with government-produced housing, particularly inadequate funding, the UDC’s creation presaged the debt-driven model of development which would mature in the subsequent decades. While many scholars continue to reify criticism of government-created housing projects often on the basis of design or policy defects, the UDC’s failure highlights the importance of financial and political support in shaping the success of subsidized housing.

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Suastuti, Eny, Uswatun Hasanah, Djulaeka, Murni et Indah Cahyani. « Corruption Prevention Through Accountability Mechanism Of State Financial Management In Handling Covid-19 Pandemic ». SHS Web of Conferences 149 (2022) : 03039. http://dx.doi.org/10.1051/shsconf/202214903039.

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State finance regulations during the Covid -19 pandemic have corruption potential, because the Central oregional Governments have discretion to manage state finance that are create opportunities for authority abuse. The study purpose was to examine state financial regulations during the Covid -19 pandemic that have corruption potential. This research was legal research which was based on the policy to regulate the state finance use during the Covid -19 pandemic. This study used conceptual and statute approaches.The results showed that the enactment of Law Number 2 of 2020 concerning Stipulation of Government Regulations in lieu of Law Number 1 of 2020 is the form of Government seriousness to save the national health and economy. However, granting authority and discretion to the central or regional government to use state finance if without proper supervision, control and examination, there is potential for authority abuse. Supervision is the main task of central government, if the supervisory function is not good in the process of proposing the Covid -19 budget, this will create difficulties, which will provide opportunities for corruption.

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Brown, Trevor L. « Local Autonomy versus Central Control during Transition : Explaining Local Policy Outputs in Post-Soviet Ukraine ». Environment and Planning C : Government and Policy 20, n^o 6 (décembre 2002) : 889–909. http://dx.doi.org/10.1068/c25m.

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Many post-Soviet central governments have assigned numerous policy responsibilities to local governments, but have simultaneously constrained local autonomy in an effort to ensure that local governments pursue central objectives. In this paper, I examine the interplay between local autonomy and central control in one post-Soviet central government—Ukraine—by examining the case of small-enterprise privatization. Shortly after Ukraine's independence, the central government transferred ownership of state-run small enterprises to local governments, but required that local governments meet annual privatization targets set by a central agency. Some local governments have met the annual targets, while others have lagged behind. The results of an empirical analysis of local privatization levels indicate that central control mechanisms currently have limited influence over local decisionmaking. The results demonstrate that, instead, local elections have increased the influence of local groups whose interests do not always coincide with those of the central government. In response, the central government has instituted several changes to the intergovernmental finance system that are likely to increase central government authority and continue to move Ukraine towards a system in which local governments carry a heavy service-delivery load with limited autonomy.

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Ma’arif, Syamsul. « PERUBAHAN KEBIJAKAN DI SEKTOR MIGAS PASCA REZIM ORDE BARU ». Sawala : Jurnal Administrasi Negara 2, n^o 2 (12 janvier 2018) : 1–13. http://dx.doi.org/10.30656/sawala.v2i2.506.

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Monetary crisis that later developed wide become economic crisis at the end of 1997 had cripled the government capacity in providing material resources for the people. Politically, the crisis had made people’s support decline and created low trust over the government. In order to protect the existence, the government demanded support of the international finance institution especially IMF. Consequently, weak bargaining position of the government made the government could’nt avoid political intervention of IMF and other international finance institution which were so dominant in forcing the government to change economy policy radically. One of policy change was done through liberalization of petroleum sector as a sector which had been regulated strickly by the government for a long time. Lesson learn that could be taken were: firstly, situation of crisis created pressure to change policy radically; secondly, need of capital injection in large number from abroad had made policy change be domined by international capitalist.

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Mensah, Isaac Kofi, Dadson Etse Gomado et Vladimir Fedorovich Ukolov. « The Moderating Impact of Perceived Leadership Commitment on the Adoption of E-Government Services ». International Journal of Electronic Government Research 18, n^o 1 (1 janvier 2022) : 1–22. http://dx.doi.org/10.4018/ijegr.314218.

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Leadership is crucial to the development and diffusion of e-government. But there is limited research that empirically validates this claim. This study thus examines the moderating effect of leadership commitment on the impact of infrastructure availability, financial capacity, literacy, and government policy and regulation toward the adoption of e-government. Data was obtained through a convenient sampling of Ghanaian citizens. The theory of the technology acceptance model (TAM) was applied, and the structural equation model technique was used to undertake the data analysis. The results showed that while leadership commitment significantly moderated the impact of infrastructure availability, finance capacity, and government policy and regulations on the perceived usefulness of e-government, its moderating effect on education/literacy on the perceived usefulness of e-government was not significant. Infrastructure, finance capacity, literacy, and government policy and regulations were significant predictors of e-government usefulness. Managerial and practical implications are discussed.

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Khumawala, Saleha, Justin Marlowe et Daniel Gordon Neely. « Accounting professionalism and local government gaap adoption : A national study ». Journal of Public Budgeting, Accounting & ; Financial Management 26, n^o 2 (1 mars 2014) : 292–312. http://dx.doi.org/10.1108/jpbafm-26-02-2014-b003.

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We examine the factors that associate with local government decisions to comply with Generally Accepted Accounting Principles (GAAP). GAAP non-compliance is surprisingly common among larger local governments, and that trend has important implications for public policy, financial management transparency, and government accountability. To examine the factors that drive GAAP compliance, we develop a conceptual framework based on the politico-economic perspective on accounting policy choice, and then test that model with data from a national survey of local government finance professionals. Our key contribution is that we incorporate accounting professionalism. The findings suggest that for many local governments the decision to adopt GAAP is a response to the pressures of professionalism rather than a rational response to political and economic motives.

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Žubule, Ērika. « THE ROLE OF MACROECONOMIC PROGNOSES IN THE PLANNING OF THE STATE BUDGET ». Latgale National Economy Research 1, n^o 2 (30 juin 2010) : 380. http://dx.doi.org/10.17770/lner2010vol1.2.1800.

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Topicality of the scientific research can be justified by the fact that the development of any country in economical and social sphere is influenced by the policy of the government. Its main component is a fiscal or budget policy, which includes both taxes and government expenses that are called state finance. An essential issue of state finances is the comprehension of procedures related to the budget formation as they determine the mechanism of formation and use of funds necessary for the government. An important stage in the budget process is a budget planning, when possible state income is predicted and financial resources necessary for carrying out government functions are allocated. In the article the author evaluates the role of macroeconomic prognoses in the planning of the state budget in Latvia and offers the possibilities of improvement in the economic and fiscal activities prediction.

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Mazza, Isidoro, et Frans van Winden. « An endogenous policy model of hierarchical government ». European Economic Review 52, n^o 1 (janvier 2008) : 133–49. http://dx.doi.org/10.1016/j.euroecorev.2007.05.001.

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Lea, Michael, et Anthony B. Sanders. « Government Policy and the Fixed-Rate Mortgage ». Annual Review of Financial Economics 3, n^o 1 (décembre 2011) : 223–34. http://dx.doi.org/10.1146/annurev-financial-102710-144920.

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Wang, Weicheng, et Qiaoyun Zhang. « Does Green Finance Reform Promote Corporate Green Innovation ? Evidence from a Quasi-Natural Experiment ». Mathematical Problems in Engineering 2022 (11 novembre 2022) : 1–12. http://dx.doi.org/10.1155/2022/7503917.

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Green innovation is an important tool in environmental management, and green finance can provide financial support for green innovation. The greening of the financial system has attracted attention. In order to promote the development of green finance, the Chinese government has implemented policy intervention in the financial market. Green finance reform differs from green credit policy, as it is a comprehensive green finance policy aimed at the financial system. In order to study the policy effects of green finance reform on corporate green innovation, this paper applies the green finance reform that the Chinese government introduced in 2017 as a quasi-natural experiment and implements the difference-in-difference (DID) method to investigate the impact of green finance reform on corporate green innovation. We found that green finance reform promotes corporate green innovation. The result remained valid after a series of robustness tests and is more prominent for state-owned enterprises (SOEs) and large enterprises. Furthermore, we examined the impact of green finance reform on different types of innovation, finding that it had a positive effect on green invention innovation and green utility model innovation. Mechanism tests showed that green finance reform promotes corporate green innovation by alleviating financial constraints.

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Crowley, George R., et Scott A. Beaulier. « Public-sector Unions and Government Policy ». Public Finance Review 46, n^o 3 (15 juillet 2016) : 454–85. http://dx.doi.org/10.1177/1091142116659355.

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Recent events, including the failed recall of Wisconsin Governor Scott Walker and the Chicago teachers strike, have shed light on the relationship between state fiscal policy and public-sector union power. While a literature has developed focusing on various aspects of the link between public-sector unions and government policy, scholars have yet to reach consensus. In most cases, public-sector unions have multiple tools they can use to influence policy. We find that union political contributions and collective bargaining are associated with higher incomes for state and local employees and with higher public employment, both across state and local governments overall as well as within the education sector. We also find relatively little evidence that union activity influences total spending.

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Sinnadurai, Philip, Ravichandran Subramaniam et Susela Devi. « The Influence of Government Shareholding on Dividend Policy in Malaysia ». International Journal of Financial Studies 9, n^o 3 (10 septembre 2021) : 49. http://dx.doi.org/10.3390/ijfs9030049.

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We investigate the association between dividend policy and government shareholding, using Malaysian data. We hypothesize a positive association. We contribute to the literature about dividend policy. Unique features of our study include adaptations to the Malaysian institutional setting, with respect to usage of dividend relevance theory, research methodology, and data collection. The methodology entails two-stage least squares regressions. Dividend payout and dividend yield are the dependent variables in tests of the research hypothesis. The independent variable of interest measures ownership by government-related institutional investors. The sample comprises 1190 company-years, over the investigation period 2006–2013. The results support our hypothesis. The evidence suggests that this support principally emanates from companies with low-quality corporate governance.

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Cumming, Douglas, et Sofia Johan. « Government venture capital research : fake science and bad public policy ». Venture Capital 21, n^o 1 (2 janvier 2019) : 121–31. http://dx.doi.org/10.1080/13691066.2018.1558508.

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Weidman, John C. « Diversifying Finance of Higher Education ». education policy analysis archives 3 (24 février 1995) : 5. http://dx.doi.org/10.14507/epaa.v3n5.1995.

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In countries throughout the world, there are increasing pressures to reduce the government share of costs for goods and services with high payoffs to individuals so that the limited available public funds can be used for other needs. This paper suggests several strategies for reducing government expenditures on higher education, including direct cost recovery, grants from and contracts with external agencies, income-producing enterprises, private contributions, and expansion of the private sector. Policy implications and examples (e.g., student access and financial aid, tax status of revenues from enterprises, deferred cost recovery) are presented for both developing and developed countries.

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Tahri, Firdawss, Mohamed Karim et Othmane Tanjali. « Budget Profile and Fiscal Policy in Morocco ». Journal of Economics and Public Finance 5, n^o 4 (28 novembre 2019) : p514. http://dx.doi.org/10.22158/jepf.v5n4p514.

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This paper examines the structural changes that have marked the profile of public finance since 2012, and list the main internal challenges that Morocco is facing in managing public finances. The second part is devoted to presenting four approaches (the effective tax rate, the marginal tax rate, the elasticity, the regression and the analysis of co-integration) used by international institutions to forecast fiscal revenues. Then we estimate deficit government income and expenditure in 2020 and 2021, considering two scenarios; a baseline and an alternative scenario. The results of the alternative scenario shows the sustainability of policy decisions that; (i) raise resources for growth stimulating sectors; infrastructure sector, education and health, scientific research and governance, and (ii) reduce energy uses while ensuring the shift towards cleaner energy.

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Zhang, Yuming, Chao Xing et David Tripe. « Redistribution of China’s Green Credit Policy among Environment-Friendly Manufacturing Firms of Various Sizes : Do Banks Value Small and Medium-Sized Enterprises ? » International Journal of Environmental Research and Public Health 18, n^o 1 (23 décembre 2020) : 33. http://dx.doi.org/10.3390/ijerph18010033.

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According to previous studies, China’s green credit policy, which was launched in 2012, increases environment-friendly manufacturing enterprises’ loan amounts. In this paper, we focus on a redistribution mechanism among environment-friendly manufacturing firms, namely, we determine whether the effects of the green credit policy differ between small and medium-sized environment-friendly manufacturing enterprises (SMEMEs) and large environment-friendly manufacturing enterprises (LEMEs). Using a difference in difference model (DID) and a difference in difference in difference model (DDD), we find that SMEMEs obtain more loans than LEMEs due to the green credit policy. We further analyze three potential foundations of this redistribution mechanism: information asymmetry, financial development, and government environmental investment. The results demonstrate that the redistribution effect occurs in both low and high information asymmetry conditions but only in regions with satisfactory financial development and with lower government environmental investment. Our findings enrich the literature on green credit, sustainable finance, and small finance, and they provide references for enterprises, banks, and governments.

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Iman Kusnandar, Mas, et Refi Pratiwi. « The State Financial System as a Main Element of Implementing Regional Government in The Unitary State ». Journal of Applied Business, Taxation and Economics Research 1, n^o 2 (18 novembre 2021) : 121–33. http://dx.doi.org/10.54408/jabter.v1i2.20.

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The basis and objectives of the state are contained in the Constitution as stated in the Preambule of the 1945 Constitution of the Republic of Indonesia To make it happen, it is necessary, among others, to support an integrated budgeting system through fiscal policy, so it can be formulated, First, how to realize the correlation of budget principles to the planning system which includes programs and activities of local governments. Second, why is regional financial management a subsystem of the state financial system, and the main elements of local government administration. This study is a qualitative research method through a normative juridical approach and empirical analysis. Research result; First, the Regional Revenue and Expenditure Budget is an integrated budgeting principle that is integrated with the regional government planning system; Second, the success of local government administration is largely determined by an integrated system in the management of regional finances as a subsystem of state finance in the form of a unitary state.

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Michie, Jonathan, et Frank Wilkinson. « Wages, government policy and unemployment ». Review of Political Economy 7, n^o 2 (avril 1995) : 133–49. http://dx.doi.org/10.1080/09538259500000034.

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Sobkowiak, Madlen, Thomas Cuckston et Ian Thomson. « Framing sustainable development challenges : accounting for SDG-15 in the UK ». Accounting, Auditing & ; Accountability Journal 33, n^o 7 (3 mars 2020) : 1671–703. http://dx.doi.org/10.1108/aaaj-01-2019-3810.

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PurposeThis research seeks to explain how a national government becomes capable of constructing an account of its biodiversity performance that is aimed at enabling formulation of policy in pursuit of SDG 15: Life on Land.Design/methodology/approachThe research examines a case study of the construction of the UK government's annual biodiversity report. The case is analysed to explain the process of framing a space in which the SDG-15 challenge of halting biodiversity loss is rendered calculable, such that the government can see and understand its own performance in relation to this challenge.FindingsThe construction of UK government's annual biodiversity report relies upon data collected through non-governmental conservation efforts, statistical expertise of a small project group within the government and a governmental structure that drives ongoing evolution of the indicators as actors strive to make these useful for policy formulation.Originality/valueThe analysis problematises the SDG approach to accounting for sustainable development, whereby performance indicators have been centrally agreed and universally imposed upon all signatory governments. The analysis suggests that capacity-building efforts for national governments may need to be broader than that envisaged by the 2030 Agenda for Sustainable Development.

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Crook, A. D. H., et M. Moroney. « Housing Associations, Private Finance and Risk Avoidance : The Impact on Urban Renewal and Inner Cities ». Environment and Planning A : Economy and Space 27, n^o 11 (novembre 1995) : 1695–712. http://dx.doi.org/10.1068/a271695.

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In this paper a case study of the link between housing and urban policy in Britain is presented. The impact that policy on housing associations has had on inner cities and on urban renewal is examined. The impacts of recent changes in government policy about capital and revenue funding (which expose housing associations to risk), on the type and location of housing schemes are also investigated. It is shown that these impacts are inconsistent with the government's inner city and housing renewal objectives.

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Siqueira, Kevin. « Arye Hillman, Public Finance and Public Policy : Responsibilities and Limitations of Government ». Public Choice 120, n^o 3/4 (septembre 2004) : 472–76. http://dx.doi.org/10.1023/b:puch.0000044473.78368.9f.

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Troug, Haytem. « Monetary policy with non-separable government spending ». Journal of Applied Economics 23, n^o 1 (1 janvier 2020) : 426–49. http://dx.doi.org/10.1080/15140326.2020.1793281.

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Weale, Martin. « Commentary : The Housing Market and Government Policy ». National Institute Economic Review 195 (janvier 2006) : 4–8. http://dx.doi.org/10.1177/0027950106064155.

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