WorldWideScience

Sample records for control activities fiscal

  1. Territorial fiscal control. Diagnostic and outlook

    Directory of Open Access Journals (Sweden)

    Carlos Ariel Sanchez-Torres

    2010-03-01

    Full Text Available This document contains the research results of the territorial fiscal control improvement proposal project, developed  by  Rosario  University  with  the support by  the  German Technical Cooperation Agency (GTZ. In short, it analyzes and identifies the principal problems of the Colombian territorial fiscal control system on the first level, (Contraloría General de la República Office, Departmental, Municipal and District Controller Offices offering a general view of the performance and the distribution of responsibilities between the different fiscal control bodies. The document is structured as follows: l introduction and constitutional scheme of the fiscal control system, 2 a description of the distribution of responsibilities between the different fiscal control bodies, 3 the development of territorial fiscal control with reference to jurisprudence,  4 territorial fiscal control, 5 quality of territorial fiscal control and 6 reform proposals and conclusions. Among the proposals  analyzed  in this  project  we  have,  the depoliticization  on  the election of the employees in charge of territorial fiscal control, the financing necessary to realize that control, sourced from territorial entities own resources and the achievement of economies of scale thought the merging of control bodies; Another proposal involves the integration of territorial fiscal control with the second level control by means of .the application of support mechanism to the control function exercise by Contraloría General de la República Office, and a improvement of information systems, indicators and evaluations applied by territorial controller offices.

  2. 45 CFR 402.21 - Fiscal control.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 2 2010-10-01 2010-10-01 false Fiscal control. 402.21 Section 402.21 Public Welfare Regulations Relating to Public Welfare OFFICE OF REFUGEE RESETTLEMENT, ADMINISTRATION FOR CHILDREN... Administration of Grants § 402.21 Fiscal control. (a) Fiscal control and accounting procedures must be sufficient...

  3. 34 CFR 303.125 - Fiscal control.

    Science.gov (United States)

    2010-07-01

    ... 34 Education 2 2010-07-01 2010-07-01 false Fiscal control. 303.125 Section 303.125 Education... DISABILITIES State Application for a Grant Statement of Assurances § 303.125 Fiscal control. The statement must provide assurance satisfactory to the Secretary that such fiscal control and fund accounting procedures...

  4. Revisoría fiscal y control fiscal como formas de control estatal en Colombia

    OpenAIRE

    Archibold Barrios, Wendell Graham

    2013-01-01

    El fenómeno de la corrupción es un flagelo que ha afectado a las estructuras democráticas de los estados. En consecuencia, estos han adoptado medidas de carácter constitucional orientadas a mitigar sus efectos. El control fiscal emerge como el eslabón de mayor relevancia en la cadena de custodia de los recursos pertenecientes al Estado. El objetivo del presente artículo es analizar la influencia de la revisoría fiscal en el ejercicio del control fiscal estatal en Colombia, en virtud de lo est...

  5. Fiscal councils as a mechanism for establishing fiscal discipline

    Directory of Open Access Journals (Sweden)

    Anđelković Mileva

    2014-01-01

    Full Text Available Under the impact of the global economic crisis, the contemporary budget systems have been subject to extensive reforms. There is a growing number of scholars advocating the establishment of fully independent fiscal institutions which would be in charge of administering a sustainable fiscal policy. The bodies available in hitherto practice are fiscal councils, parliament committees on budgetary control or fiscal 'watchdogs'. The institutionalization of fiscal councils should provide for improving the quality of the public debate on fiscal policy and make the governments more fiscally accountable. The existing fiscal councils generally have an advisory role and they are expected to contribute to strengthening the role of national parliaments in scrutinizing the national budget. In fact, the establishment of fiscal councils ensues only after introducing the fiscal rules which serve as statutory limitations on the activities of the executive branch in the budget-related matters. The current economic crisis has substantially hindered the efficient application of these fiscal restrictions. Some states see the solution in establishing independent fiscal institutions which would control the compliance with these rules. As one of the participants in the budgetary process, fiscal councils are in a position to provide better information to the voters on the current state of affairs in public finances and (thus increase the political costs of the government's fiscal unaccountability. In practice, there are several models for the organization of fiscal councils which primarily focus on ex ante or ex post review and assessment concerning whether the relevant institutions have observed the fiscal rules and accomplished the fiscal goals. Considering that their role is to eliminate the asymmetry of information in relations between the legislative and executive breach of government, fiscal councils should contribute to reinforcing the legitimacy of the budgetary

  6. FISCAL POLICY OF THE REPUBLIC OF MOLDOVA: ACHIEVEMENTS OF THE FISCAL CONTROL AND ENTITY BEHAVIOR

    Directory of Open Access Journals (Sweden)

    Olimpiu GHERMAN

    2015-12-01

    Full Text Available It is an actual theme, determined by achievements of tax control in Moldova and its impact on the behaviour of the entity as important elements of fiscal policy. There are examined different methods for differentiating the problem, supplemented by deduction, induction, synthesis, analysis of defining phenomena of fiscal policy and its elements. The methodology used in this study is based on assessments of the theory, studies and interpretations of specialized literature and analyzes the practical activities specific for taxation at national, European and international levels, depending on which some opinions, conclusions and proposals were founded and formulated, to minimize the impact of tax evasion and fraud.

  7. PROPUESTA DE UN MODELO DE CONTROL FISCAL PARA EL ESTADO COLOMBIANO: EL SISTEMA DE CONTROL FISCAL NACIONAL

    Directory of Open Access Journals (Sweden)

    Héctor Ochoa Díaz

    2003-01-01

    Full Text Available En Colombia se ha venido aplicando el modelo de control fiscal que definió la Constitución de 1991, en el cual los departamentos y municipios disponen de autonomía para la organización y selección de los respectivos contralores. En lugar de mejorar el sistema de control fiscal, la politiquería y el clientelismo político lo han deteriorado en su calidad, con el consiguiente aumento innecesario de gastos en su operación. Esto ha facilitado la realización de numerosos ilícitos en los gobiernos locales y ha estimulado el avance de la corrupción. En este trabajo se establece un diagnóstico de la situación y se plantea un nuevo modelo que corresponde a un sistema integral de control fiscal para la nación colombiana, cuyas funciones serían técnicas, no políticas, para lo cual se conformaría una rama especializada, técnica y autónoma del Estado colombiano, que cubriría la vigilancia fiscal en los diferentes niveles del Gobierno: central, departamental y municipal.

  8. Transformaciones del Estado y las nuevas exigencias del control de la corrupción: transparencia fiscal, control administrativo y control social

    OpenAIRE

    Mileski, Helio Saul

    2011-01-01

    [ES] Tesis doctoral sobre las transformaciones del Estado y las nuevas exigencias del control de la corrupción: transparencia fiscal, control administrativo y control social. [EN] Dissertation on the transformations of the state and the new demands of control of corruption: fiscal transparency, administrative control and social control.

  9. Water-resources activities, North Dakota District, fiscal year 1990

    Science.gov (United States)

    Martin, Cathy R.

    1991-01-01

    The mission of the U.S. Geological Survey, Water Resources Division, is to provide the hydrologic information and understanding needed for the optimum utilization and management of the Nation's water resources for the overall benefit of the people of the United States. This report describes waterresources activities of the Water Resources Division in North Dakota in fiscal year 1990. Information on each project includes objectives, approach, progress in fiscal year 1990, plans for fiscal year 1991, completed and planned report products, and the name of the project chief.

  10. Fiscal Interactions and the Costs of Controlling Pollution from Electricity

    OpenAIRE

    Parry, Ian

    2004-01-01

    This paper quantifies the costs of controlling SO2, carbon, and NOx emissions from power generation, accounting for interactions between environmental policies and the broader fiscal system. We distinguish a dirty technology (coal) that satisfies baseload demand and a clean technology (gas) that is used during peak periods, and we distinguish sectors with and without regulated prices. Estimated emissions control costs are substantially lower than in previous models of fiscal interactions that...

  11. International petroleum licensing, exploration activity and fiscal terms

    International Nuclear Information System (INIS)

    Hodgshon, S.

    1994-01-01

    Although there is no decline in current international petroleum licensing activity, attention is drawn to the fact that it is concentrated in certain countries, many of them amongst the less geologically prospective. Among the factors other then geological prospectivity which promote a successful licensing and exploration environment, the most important is the fiscal terms offered. While countries which are highly prospective geologically may stiffen terms and still attract exploration companies because they feel they can make major discoveries, any decline in prospectivity needs to be accompanied by a matching change in fiscal terms to maintain interest. Less prospective countries which, hitherto, have created favourable investment conditions may however find that further declines cannot be reversed by attractive fiscal terms. (7 figures, 3 tables). (UK)

  12. Radioactive waste control at the reprocessing facility in fiscal 1980

    International Nuclear Information System (INIS)

    1982-01-01

    At the fuel reprocessing facility of the Power Reactor and Nuclear Fuel Development Corporation (PNC), the release of radioactive gaseous and liquid wastes are controlled so as not to exceed the specific levels. Concentrated low and high level liquid wastes, sludge, etc. are contained in storage tanks. Low and high level solid wastes are stored in appropriate containers. In fiscal 1980 (April to March), the release of gaseous and liquid wastes was below the specific levels (as in the previous years). Based on the report made by PNC in accordance with the law concerning the regulation of reactors, etc., the following data are presented in tables: the released quantity of radioactive gaseous and liquid wastes in fiscal 1980, the cumulative stored quantity of radioactive liquid wastes up to fiscal 1980; the cumulative stored quantity of radioactive solid wastes up to fiscal 1980 and the quantity of the same stored in fiscal 1980. (J.P.N.)

  13. Fiscal rules, powerful levers for controlling the health budget? Evidence from 32 OECD countries.

    Science.gov (United States)

    Schakel, Herman Christiaan; Wu, Erilia Hao; Jeurissen, Patrick

    2018-03-01

    Publicly funded healthcare forms an intricate part of government spending in most Organisation for Economic Co-operation and Development (OECD) countries, because of its reliance on entitlements and dedicated revenue streams. The impact of budgetary rules and procedures on publicly funded health care might thus be different from other spending categories. In this study we focus on the potential of fiscal rules to contain these costs and their design features. We assess the relationship between fiscal rules and the level of public health care expenditure of 32 (OECD) countries between 1985 and 2014. Our dataset consists of health care expenditure data of the OECD and data on fiscal rules of the International Monetary Fund (IMF) for that same period. Through a multivariate regression analysis, we estimate the association between fiscal rules and its subcategories and inflation adjusted public health care expenditure. We control for population, Gross Domestic Product (GDP), debt and whether countries received an IMF bailout for the specific period. In all our regressions we include country and year fixed effects. The presence of a fiscal rule on average is associated with a 3 % reduction of public health care expenditure. Supranational balanced budget rules are associated with some 8 % lower expenditure. Health service provision-oriented countries with more passive purchasing structures seem less capable of containing costs through fiscal rules. Fiscal rules demonstrate lagged effectiveness; the potential for expenditure reduction increases after one and two years of fiscal rule implementation. Finally, we find evidence that fiscal frameworks that incorporate multi-year expenditure ceilings show additional potential for cost control. Our study shows that there seems a clear relationship between the potential of fiscal rules and budgeting health expenses. Using fiscal rules to contain the level of health care expenditure can thus be a necessary precondition for

  14. Water-resources activities, North Dakota District, Fiscal Year 1992

    Science.gov (United States)

    Martin, Cathy R.

    1993-01-01

    The mission of the U.S. Geological Survey, Water Resources Division, is to provide the hydrologic information and understanding needed for the optimum utilization and management of the Nation's water resources for the overall benefit of the people of the United States. This report describes water-resources activities of the Water Resources Division in North Dakota in fiscal year 1992. Information on each project includes objectives, approach, progress, plans for fiscal year 1993, and completed and planned report products.

  15. COMPARATIVE STUDY ON FISCAL-ADMINISTRATIVE SOLICITOR'S OFFICE AND FISCAL SOLICITOR'S OFFICE

    OpenAIRE

    OCTAVIA MARIA CILIBIU

    2012-01-01

    The fiscal-administrative solicitor's office represents the activity of solving litigations between tax payers and the fiscal administration, litigations whose purpose is to cancel totally or partially a fiscal administrative document, document considered by the tax payer harmful for his legitimate right or interest recognized by law. The fiscal solicitor's office represents the activity of solving litigations whose purpose is to cancel or correction of acts of enforcement of tax claims. Rese...

  16. Impact assessment of Public Relations in the Fiscal Control Management of the National Agency for Fiscal Administration

    Directory of Open Access Journals (Sweden)

    D.Haranguş

    2013-12-01

    Full Text Available The present study examines the role of public relations as a socio-economic tool of persuasion and educating taxpayers of their civic responsibility to honor fair tax obligations. We propose solutions for improving and restructuring the fiscal control management by diversifying and expanding the range of the instrument constant communication/ public relations and increasing their efficiency in the National Agency for Fiscal Administration, diversifying forms of public communication. The proposed work aims to fill a niche in tax audit work of taxpayers to be felt in practice equitable collection of taxes.

  17. El control fiscal y la revisoría fiscal en las entidades públicas: frente al dictamen sobre los estados contables, ¿quién tiene la razón?

    OpenAIRE

    Castillo, Jesús Iván

    2008-01-01

    El control fiscal y la revisoría fiscal hacenparte de los mecanismos de control externo diseñados porel Estado para la vigilancia de la gestión fiscal de la administracióny para el aseguramiento del buen uso y conservaciónde los recursos públicos y privados, de conformidadcon las normas legales, que dadas las características y naturalezafuncional, presentan similitudes, pero también marcadasdiferencias.El control fiscal es una función pública, mediante la cual serealiza vigilancia sobre la fo...

  18. Expanding Fiscal Policies for Global and National Tobacco Control ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    This project aims to accelerate the adoption of effective fiscal policies for public ... control and/or innovative financing mechanisms in low- and middle-income ... from the health sciences, medicine, chemistry and engineering departments.

  19. Water-resources activities, North Dakota District, fiscal year 1994-95

    Science.gov (United States)

    Martin, Cathy R.

    1995-01-01

    The mission of the U.S. Geological Survey, Water Resources Division, is to provide the hydrologic information and understanding needed for the optimum utilization and management of the Nation's water resources for the overall benefit of the people of the United States. This report describes water-resources activities of the Water Resources Division in North Dakota in fiscal year 1994. Information on each project includes objectives, approach, progress, plans for fiscal year 1995, and completed and planned report products.

  20. Annual report on activities of Radiation Protection Division at JNC Tokai Works in fiscal year of 2001

    International Nuclear Information System (INIS)

    Shinohara, Kunihiko

    2002-08-01

    This annual report is summary of the activities of Radiation Protection Division at JNC Tokai Works in fiscal year of 2001. This report consists of the introduction of the radiation control in working area of the reprocessing plant, the MOX fuel fabrication facilities and laboratories, the discharges control of these facilities, the personal dosimetry, the environmental monitoring, the control of radiation standards and calibration, the maintenance of radiation measurement instruments, the safety study, the technical support for outside organizations and other activities. (author)

  1. FAA aviation forecasts : fiscal years 1997-2008

    Science.gov (United States)

    1997-03-01

    This report contains the Fiscal Years 1997-2008 Federal Aviation Administration (FAA) forecasts of aviation activity at FAA facilities. These include airports with both FAA and contract control towers, air route traffic control centers, and flight se...

  2. 34 CFR 685.309 - Administrative and fiscal control and fund accounting requirements for schools participating in...

    Science.gov (United States)

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false Administrative and fiscal control and fund accounting... Direct Loan Program Schools § 685.309 Administrative and fiscal control and fund accounting requirements... may provide the student status confirmation report in either paper or electronic format. (c) Record...

  3. National Low-Level Waste Management Program final summary report of key activities and accomplishments for fiscal year 1996

    International Nuclear Information System (INIS)

    Garcia, R.S.

    1996-12-01

    To assist the Department of Energy (DOE) in fulfilling its responsibilities under the Low-Level Radioactive Waste Policy Amendments Act of 1985, the National Low-Level Waste Management Program (NLLWMP) outlines the key activities tat the NLLWMP will accomplish in the following fiscal year. Additional activities are added during the fiscal year as necessary to accomplish programmatic goals. This report summarizes the activities and accomplishments of the NLLWMP during Fiscal Year 1996

  4. National Low-Level Waste Management Program final summary report of key activities and accomplishments for fiscal year 1995

    International Nuclear Information System (INIS)

    Forman, S.

    1995-12-01

    To assist the Department of Energy (DOE) in fulfilling its responsibilities under the Low-Level Radioactive Waste Policy Amendments Act of 1985, the National Low-Level Waste Management Program (NLLWMP) outlines the key activities that the NLLWMP will accomplish in the following fiscal year. Additional activities are added during the fiscal year as necessary to accomplish programmatic goals. This report summarizes the activities and accomplishments of the NLLWMP during fiscal year 1995

  5. Tax Evasion Dynamics in Romania Reflected by Fiscal Inspection Activities

    Directory of Open Access Journals (Sweden)

    CORINA-MARIA ENE

    2010-06-01

    Full Text Available The paper aims to provide a panoramic view of the dynamics of tax evasion in Romania, reflected in terms of fiscal inspection activities. The author used the official data published by the institutions with attributions on the line of identification and fighting against tax evasion (National Agency of Fiscal Administration and Financial Guard with the view to reflect the real situation concerning the number of inspections, quantify and sanction tax evasion for 2003-2008 periods. Although the number of fiscal inspections and the number of tax payers who have violated the rules of fiscal discipline decreased compared with 2003, the frequency of tax evasion remained. At the same time, based on the data referring to the level and dynamics of the tax dodger phenomenon appreciations have been made regarding the fiscal discipline of the Romanian tax payer and to the attitude of the qualified institutions in discovering and sanctioning the fraudulent tax evasion. In this respect, the author observed that the level of willingness of tax legislation in relation to the Romanian tax payer has not changed considerably.The level of identified tax evasion reported to real GDP increased slightly. This situation can be interpreted as a success of institutions in charge of identification and fighting of tax evasion, a result of the increase of fiscal inspection number and detection probability, but also a result of GDP growth at a rate lower than the identified tax evasion. The author has also tried to find a causality relation between the option for tax evasion and corruption. The author found that a corrupt environment facilitates the decision to evade depending on detection probability, penalty system and bribery level as discouraging factors for tax evasion. The level of identified tax evasion is smaller than the real level of entire tax evasion, an important part being impossible to determine because of corruption.

  6. Taxation, Fiscal Deficit and Inflation in Pakistan

    Directory of Open Access Journals (Sweden)

    Ghulam Rasool Madni

    2014-09-01

    Full Text Available Fiscal policy has more controversial debate regarding its effectiveness on different macroeconomic activities of an economy. Taxation and government expenditure are two main instruments of fiscal policy. This paper is aimed to analyze and update the effects of different instruments of fiscal policy on inflation in Pakistan economy. The data time span for this study is 1979-2013. The impact of fiscal policy on inflation is analyzed by utilizing the Bounds testing procedure and ARDL approach of co-integration which is a better estimation technique for small sample size. It is found that investment negatively and significantly affect the inflation rate. The outcomes of the study show that both types of taxes (direct and indirect are causing to increase the inflation level while fiscal deficit is also one of the reasons to increase the inflation in the country. The study proposed that government should decrease the level of expenditure to reduce the level of fiscal deficit and investment have to be promoted to decrease the inflation in the country. Furthermore, it is also suggested to decrease the level of taxation for controlling inflation.

  7. CAPITALIZATION OF FISCAL AND ACCOUNTING INTERFERENCES FOR FISCAL OPTIMIZATION

    Directory of Open Access Journals (Sweden)

    Dănuţ CHILAREZ

    2014-06-01

    Full Text Available As economic entities in Romania are still in a relationship of interdependence between the accounting interest and the fiscal one, it makes the application of one or another accounting treatment under different circumstances on the transactions specific to the activity have a certain influence on the information released by the financial statements, but also on the tax bases and hence on the fiscal cost. This article argues that the sustainability and performance of a business requires, in addition to the effective management of the economic and financial resources in order to maximise performance and to ensure the cash flows, that the management must take into account both the good informing of the information users through the financial statements, and proper management of the fiscal implications in order to record a fiscal cost as low as possible while respecting the legal framework so that the fiscal risk is avoided or reduced as much as possible.

  8. Quarterly fiscal policy

    NARCIS (Netherlands)

    Kendrick, D.A.; Amman, H.M.

    2014-01-01

    Monetary policy is altered once a month. Fiscal policy is altered once a year. As a potential improvement this article examines the use of feedback control rules for fiscal policy that is altered quarterly. Following the work of Blinder and Orszag, modifications are discussed in Congressional

  9. Fiscal federalism approach for controlling global environmental pollution

    International Nuclear Information System (INIS)

    Murty, M.N.

    1996-01-01

    It is found that optimal international carbon taxes are country specific and we can decompose a tax on a domestically produced carbon-intensive commodity into a revenue tax, a tax to control local atmospheric pollution and an international carbon tax. It shows that an institutional arrangement for the world economy similar to the fiscal federalism in the federal countries can be useful to internalize the global externalities of atmospheric pollution. 18 refs

  10. US fiscal regimes and optimal monetary policy

    NARCIS (Netherlands)

    Mavromatis, K.

    2014-01-01

    Fiscal policy in the US has been documented to have been the leading authority in the ‘60s and the ‘70s (active fiscal policy), while committing to make the necessary fiscal adjustments following Volcker’s appointment (passive fiscal policy). Moreover, while passive, US fiscal policy has at times

  11. CHANGES IN THE FISCAL CODE AND THEIR INFLUENCE ON THE ACTIVITY OF ROMANIAN COMPANIES

    Directory of Open Access Journals (Sweden)

    Gheorghe MOROŞAN

    2016-09-01

    Full Text Available Businesses, all over the world, want a stabile legislation. In the economic domain, all the companies need a clear fiscal code on a long period of time. Unfortunately, in the last ten years, the Romanian Fiscal Code has been amended several times. The old fiscal code is in force since 2003 and suffered throughout this period no less than 150 amendments. The unanimous opinion of the experts was that there was a clear need of a new code. The paper analyzes the changes brought by the Fiscal Code starting with 2016 and its implications on the activity of business operators and on the state budget for the next period of time. It seems that some of the changes will not have the desired effect on the state budget and, generally, on the economy.

  12. POSIBILITĂŢI DE ORGANIZARE ŞI UTILIZARE A PRACTICII CONTROLULUI FINANCIAR-FISCAL ÎN CONDIŢIILE REPUBLICII MOLDOVA

    Directory of Open Access Journals (Sweden)

    Iulia CAPRIAN

    2016-12-01

    Full Text Available Importanţa deosebită a controlului financiar-fiscal este determinată de faptul că acesta este exercitat în virtutea drep­tu­lui pe care societatea îl are de a-şi apăra interesele fundamentale. Asigu­rarea resurselor financiare necesare statului se realizează prin sistemul fiscal, respectiv prin cele două funcţii principale ale acestuia: funcţia socială şi funcţia de control. Controlul financiar-fiscal, prin pârghiile oferite de sistemul fiscal sub forma impozitelor şi taxe­lor, penetrează activi­tă­ţile agentului economic, stabilind modul în care acesta respectă legalitatea şi dacă desfăşoară o activitate econo­mică eficientă.OPPORTUNITIES TO ORGANIZE AND TO USE OF THE FINANCIAL AND FISCAL CONTROL`S PRACTICE IN THE CONDITIONS OF THE REPUBLIC OF MOLDOVAThe particular importance of the financial and fiscal control is determined by the fact that it is exercised under the right of the society to protect its fundamental interests. The insurance of financial resources for the state`s needs is accomplished by the fiscal system, respectively by its two main functions: social function, and control function. Based on the leverorges offered by the fiscal system in the form of taxes and duties, the financial and fiscal control penetrates the activities of the economic agent, identifying the way in which this one respects the law and if it has an economic efficient activity.

  13. Japan's Fiscal Policy and Fiscal Reconstruction

    OpenAIRE

    Ihori, Toshihiro; Nakamoto, Atsushi

    2005-01-01

    This paper investigates the macroeconomic effects of fiscal policy and the fiscal reconstruction movement in Japan. We first summarize Japan's fiscal policy in recent years and discuss advantages and disadvantages of government deficits. Next, we investigate the macroeconomic effects of Japanese fiscal policy and evaluate the plausibility of non-Keynesian effects. We also analyze the possibility of the crowding-in effect of fiscal policy and investigate the spillover effects of deregulation. ...

  14. Fiscal crime in Serbia

    OpenAIRE

    Kulić, Mirko; Milošević, Goran; Milašinović, Srđan

    2011-01-01

    There are various forms of attacks against the fiscal interests of the state, which, according to the current legislation, are gaining the character of criminal offences. In some states, there is a tendency of increase in number of fiscal criminal offences, which is the result of multiplication of illegal activities aiming at avoidance of payment of fiscal revenues. Changes in the development of state finances lead also to changes in the field of incriminations - over time some of them disapp...

  15. CAPITALIZATION OF FISCAL AND ACCOUNTING INTERFERENCES FOR FISCAL OPTIMIZATION

    OpenAIRE

    Dănuţ CHILAREZ; George Sebastian ENE

    2014-01-01

    As economic entities in Romania are still in a relationship of interdependence between the accounting interest and the fiscal one, it makes the application of one or another accounting treatment under different circumstances on the transactions specific to the activity have a certain influence on the information released by the financial statements, but also on the tax bases and hence on the fiscal cost. This article argues that the sustainability and performance of a business requi...

  16. New fiscal crisis Nueva crisis fiscal

    Directory of Open Access Journals (Sweden)

    Giraldo Giraldo César

    1996-06-01

    Full Text Available The fiscal deficit in Latin America is currently caused by the external and internal debt, and the fact that economic authorities have lost the ability to manage an important part of macroeconomic policy as a result of the process of decentralization. Along with less macroeconomic control, destabilizing factors increase due to the greater mobility of international financial markets, where any changein signals provokes abrupt and massive movements of capital in favor of or against a country. This problem is aggravated by the dismantling of the principal regulations, especially those relating to exchange controls, foreign investment, and international trade. Fiscal policyends up defending the stability of the main economic variables, in anuncertain and unpredictable context determined by an autonomous finance capital. It defends the stability of three key prices: inflation, currency, and interest rateo An abrupt change in any of these may depreciate the real value of financial assets, with which financial wealth would disappear like foam.El déficit fiscal en América Latina se origina actualmente en las deuda externa e interna, y en que la autoridad económica ha perdido el manejo de una parte importante de la política macroeconómica como resultado del proceso de descentralización. A la par del menor control macroeconómico, los factores desestabilizadores aumentan por la mayor movilidad de mercados financieros internacionales, donde cualquier cambio en las señales suscita movimientos de capital abruptos y masivos en favor o en contra de un país. Este problema se agrava con el desmonte de las principales regulaciones, en especial a las referidas al control cambiario, la inversión extrnajera y el comercio internacional. La política fiscal termina defendiendo la estabilidad de las principales variables macroeconómicas, en un contexto incierto e impredecible determinado por un capital financiero autónomo. Defiende la estabilidad de tres

  17. Are Independent Fiscal Institutions Really Independent?

    Directory of Open Access Journals (Sweden)

    Slawomir Franek

    2015-08-01

    Full Text Available In the last decade the number of independent fiscal institutions (known also as fiscal councils has tripled. They play an important oversight role over fiscal policy-making in democratic societies, especially as they seek to restore public finance stability in the wake of the recent financial crisis. Although common functions of such institutions include a role in analysis of fiscal policy, forecasting, monitoring compliance with fiscal rules or costing of spending proposals, their roles, resources and structures vary considerably across countries. The aim of the article is to determine the degree of independence of such institutions based on the analysis of the independence index of independent fiscal institutions. The analysis of this index values may be useful to determine the relations between the degree of independence of fiscal councils and fiscal performance of particular countries. The data used to calculate the index values will be derived from European Commission and IMF, which collect sets of information about characteristics of activity of fiscal councils.

  18. Responsabilidad fiscal

    Directory of Open Access Journals (Sweden)

    Manuel Alberto Restrepo-Medina

    2010-03-01

    Full Text Available Una de las características distintivas del sistema constitucional adoptado en 1991 es el desarrollo de mecanismos de control al ejercicio de la autoridad, uno de los cuales es el control fiscal, que bajo un tratamiento normativo diferente del vigente hasta entonces, se orienta a la preservación de los recursos públicos y a su aplicación a los fines esenciales del Estado. Dentro del nuevo esquema constitucional del control fiscal, su objeto de vigilancia lo constituye la gestión fiscal, cuyo ejercicio inadecuado, lesivo del erario, da lugar a la deducción de la consecuente responsabilidad patrimonial por parte de las contralorías. Ante la ausencia de desarrollo legal dada la precariedad de la regulación procesal contenida en la Ley 42 de 1993, la evolución conceptual al respecto fue asumida por las altas cortes hasta la expedición de la Ley 610 de 2000. Sin embargo, la demora en la expedición del estatuto legal que desarrollara integralmente el ejercicio de esta atribución de las contralorías, impide efectuar un juicio sobre las bondades o las fallas de la existencia y aplicación de esta institución jurídica de estirpe constitucional.

  19. Fiscal Transparency and Procyclical Fiscal Policy

    DEFF Research Database (Denmark)

    Andersen, Asger Lau; Nielsen, Lasse Holbøll Westh

    This paper examines why fiscal policy is procyclical in developing as well as developed countries. We introduce the concept of fiscal transparency into a model of retrospective voting, in which a political agency problem between voters and politicians generates a procyclical bias in government...... spending. The introduction of fiscal transparency generates two new predictions: 1) the procyclical bias in fiscal policy arises only in good times; and 2) a higher degree of fiscal transparency reduces the bias in good times. We find solid empirical support for both predictions using data on both OECD...

  20. Annual report on the present state and activities of the radiation protection division, JNC Tokai Works in fiscal 2004

    International Nuclear Information System (INIS)

    2005-09-01

    This annual report summarizes the activities on radiation control in the radiation facilities, personnel monitoring, monitoring of gas and liquid waste effluents, environmental monitoring, instrumentation, safety research, and technical support, undertaken by the Radiation Protection Division at JNC Tokai Works in fiscal 2004. The major radiation facilities in the Tokai Works are the Tokai Reprocessing Plant (TRP), three MOX fuel fabrication facilities, the Chemical Processing Facility (CPF), and various other radioisotope and uranium research laboratories. The Radiation Protection Division is responsible for radiation control in and around these radiation facilities, including personnel monitoring, workplace monitoring, consultation on radiological work planning and evaluation, monitoring of gas and liquid waste effluents, environmental monitoring, instrumentation, calibration, quality assurance, and safety research. The Division also provides technical support and cooperation to other international and domestic institutes in the radiation protection field. In fiscal 2004, the results of radiological monitoring showed the situation to be normal, and no radiological incident or accident occurred. The maximum annual effective dose to radiation workers was 6.1 mSv and the mean annual effective dose was 0.1 mSv. Individual doses were kept within the annual dose limit specified in the safety regulations. The estimated effective dose caused by gas and liquid effluents from the TRP to members of the public around the Tokai Works was 4.4x10 -4 mSv. Environmental monitoring and effluent control were performed appropriately in compliance with safety regulation and standards. Research and development on radiation protection in nuclear fuel cycle are also performed actively. Safety audit and Nuclear Safety Inspection were made in accordance with the quality assurance system which had been introduced to safety regulation since fiscal 2004. (author)

  1. Taxation, Fiscal Deficit and Inflation in Pakistan

    OpenAIRE

    Ghulam Rasool Madni

    2014-01-01

    Fiscal policy has more controversial debate regarding its effectiveness on different macroeconomic activities of an economy. Taxation and government expenditure are two main instruments of fiscal policy. This paper is aimed to analyze and update the effects of different instruments of fiscal policy on inflation in Pakistan economy. The data time span for this study is 1979-2013. The impact of fiscal policy on inflation is analyzed by utilizing the Bounds testing procedure and ARDL approach of...

  2. Annual report on the present state and activities of the radiation protection division, JNC Tokai Works in fiscal 2003

    International Nuclear Information System (INIS)

    2004-10-01

    This annual report summarizes the activities, such as radiation control in the radiation facilities, personnel monitoring, monitoring of gas and liquid waste effluents, environmental monitoring, instrumentation, safety research, and technical support, undertaken by the Radiation Protection Division at JNC Tokai Works in fiscal 2003. The major radiation facilities in the Tokai Works are the Tokai Reprocessing Plant (TRP), three MOX fuel fabrication facilities, the Chemical Processing Facility (CPF), and various other radioisotope and uranium research laboratories. The Radiation Protection Division is responsible for radiation control in and around these radiation facilities, including personnel monitoring, workplace monitoring, consultation on radiological work planning and evaluation, monitoring of gas and liquid waste effluents, environmental monitoring, instrumentation, calibration, quality assurance, and safety research. The Division also provides technical support and cooperation to other international and domestic institutes in the radiation protection field. In fiscal 2003, the results of radiological monitoring showed the situation to be normal, and no radiological incident or accident occurred. The maximum annual effective dose to radiation workers was 6.2 mSv and the mean annual effective dose was 0.1 mSv. Individual doses were kept within the annual dose limit specified in the safety regulations. The estimated effective dose caused by gas and liquid effluents form the TRP to members of the public around the Tokai Works was 4.2 x 10 -4 mSv. Environmental monitoring and effluent control were performed appropriately in compliance with safety regulation and standards. In addition, the various preparations were made for introduction of the quality assurance to regulation since fiscal 2004. (author)

  3. Fiscal sustainability and fiscal policy targets

    DEFF Research Database (Denmark)

    Andersen, Torben M.

    Analyses of fiscal sustainability have become integral parts of fiscal policy planning due to high debt levels and projected demographic changes. A popular metric by which to evaluate sustainability gaps is the so-called S2 metric given as the permanent change in the primary budget balance...... indicator can be given a normative interpretation, and this issue is extensively discussed. The paper ends by discussing the formulation of fiscal policy targets to ensure fiscal sustainability....... (relative to GDP) needed to meet the intertemporal budget constraint. While a very useful metric it also suffers from some problems, and the paper discusses some of the problems with this metric as a way to assess fiscal sustainability problems. A particular important issue is the extent to which the S2...

  4. Fiscal Federalism

    DEFF Research Database (Denmark)

    Feng, Xingyuan; Ljungwall, Christer; Guo, Sujian

    2013-01-01

    China's central–local relations have been marked by perpetual changes amidst economic restructuring. Fiscal decentralization on the expenditure side has been paralleled by centralization on the revenue side, accompanied by political centralization. Hence, our understanding of China's fiscal...... relations is not without controversy. This paper aims to make a theoretical contribution to the ongoing debate on ‘fiscal federalism’ by addressing crucial questions regarding China's central–local fiscal relations: first, to what extent do Chinese central–local fiscal relations conform to fiscal federalism...

  5. Fiscal Liability of State Contractors

    Directory of Open Access Journals (Sweden)

    Santiago Fajardo-Peña

    2017-06-01

    Full Text Available The State contract is one of the most important tools for public management. The formation, execution and liquidation of State contracts are also a potential cause of State patrimonial damages. Perhaps for this reason, many State contractors are prosecuted as if they were public spending managers. The question, however, is not as simple. The fiscal liability process has a qualified recipient: the fiscal manager. In this article, through a conceptual exposition and a case study, we identify the criterion for determining in which cases a State contractor acquires the function of controlling public funds and when he/she can be subjected to a fiscal liability.

  6. Activity report on the utilization of research reactors. Japanese Fiscal Year, 1998

    Energy Technology Data Exchange (ETDEWEB)

    Toyoda, Masayuki; Koyama, Yoshimi [eds.; Japan Atomic Energy Research Inst., Tokai, Ibaraki (Japan). Tokai Research Establishment

    2000-03-01

    This is the second issue of the activity report on the utilization of research reactors in the fields of neutron beam experiments, neutron activation analysis, radioisotope production, etc., performed during Japanese Fiscal Year 1998 (April 1, 1998 - March 31, 1999). All reports in this volume were described by users from JAERI and also users from the other organizations, i.e., universities, national research institutes and private companies, who have utilized our research reactor utilization facilities for the purpose of the above studies. (author)

  7. Activity report on the utilization of research reactors. Japanese Fiscal Year, 1999

    International Nuclear Information System (INIS)

    Toyoda, Masayuki

    2001-03-01

    This is the second issue of the activity report on the utilization of research reactors in the fields of neutron beam experiments, neutron activation analysis, radioisotope production, etc., performed during Japanese Fiscal Year 1999 (April 1, 1999 - March 31, 2000). All reports in this volume were described by users from JAERI and also users from the other organizations, i.e., universities, national research institutes and private companies, who have utilized our research reactor utilization facilities for the purpose of the above studies. (author)

  8. Environmental Measurements Laboratory fiscal year 1998: Accomplishments and technical activities

    Energy Technology Data Exchange (ETDEWEB)

    Erickson, M.D.

    1999-01-01

    The Environmental Measurements Laboratory (EML) is government-owned, government-operated, and programmatically under the DOE Office of Environmental Management. The Laboratory is administered by the Chicago Operations Office. EML provides program management, technical assistance and data quality assurance for measurements of radiation and radioactivity relating to environmental restoration, global nuclear nonproliferation, and other priority issues for the Department of Energy, as well as for other government, national, and international organizations. This report presents the technical activities and accomplishments of EML for Fiscal Year 1998.

  9. Budgetary Structure as a Determinant in Measuring Fiscal Transparency

    Directory of Open Access Journals (Sweden)

    Benito Furtado Mota

    2017-08-01

    Full Text Available National and International research studies often relate fiscal transparency to political, socio-economic and fiscal variables. Therefore, this study seeks to analyze how budget execution (revenues and expenses influence active fiscal transparency in municipalities in the state of Paraiba. Thus, Focco-PB (Forum on Fighting Corruption Paraíba reports were analyzed, with a view to identifying the  Active Fiscal Transparency Index in Paraíba’s municipalities in relation to this study’s dependent variable. Subsequently, independent variables were collected (intergovernmental transfer revenue, individual per capita revenue, spending on human resources, education and health in the TCE / PB database. Initially, a Pearson correlation test was performed and later an analysis of panel data  with a fixed effect. Furthermore, descriptive analyses of the dependent variables in relation to data for the years 2013, 2014 and 2015 were conducted. The results suggest that Income from Transfers and Health Expenditure  reflected a negative relation with respect to the Active Fiscal Transparency Index whilst (ITFA Individual Income Per Capita and Spending on Human Resources indicate a positive relation.   As proposed in this study, it can be concluded that most of the variables studied and which make up budgetary structure impact on the Active Fiscal Transparency Index in Paraíba’s municipalities.

  10. SOME CONSIDERATIONS REGARDING THE MANIFESTATION OF FISCAL FRAUD IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Dumitrescu Serju

    2013-07-01

    Full Text Available In our paper we shall try to present two mechanisms of fiscal fraud used by economical agents and also found in the control actions performed by the fiscal organs at different commercial societies from Romania. The presented mechanisms refer to the fiscal fraud resulted from fictitious acquisitions of goods and services done by Romanian firms which have as beneficiaries other commercial societies which are fiscally registered in Romania. Being empirically examined, the fiscal fraud will be presented through the use of some figures which will describe the detailed operations step by step.For the cases we have chosen to present we will describe the real circuit of goods and money according to the documents. We will also refer to the possibility of identifying the risk of fiscal fraud that results from the reports provided by the economic agents for different state institutions. We will also consider the information provide by the books of prime entry and bookkeeping, documents which have to be written by the commercial societies according to the Law accountancy nr. 82/199, with further modifications and completions. The mechanisms of fiscal fraud in use can be identical with the ones presented in this paper or they can be different as „new elements” can appear; these „new elements” depend on the type of activity performed, the modifications the legislative framework, the performers’ creativity or other external or internal factors which are not identified by the fiscal organs. By identifying the fiscal fraud mechanisms and the way in which they function, the fiscal organs will be given the opportunity to take the necessary measures so that the fiscal resources of the state consolidated budget should not be affected by such operations. It is will known that we can speak of fiscal fraud and shadow economy in any country but ,according to the reports and statistics published by different international institutions, Romania’s shadow

  11. Energy fiscality

    International Nuclear Information System (INIS)

    2001-07-01

    This report gives a general presentation of energy fiscality in France: taxes on energy, mechanisms of stabilization of government's fiscal incomes in case of significant oil prices change, some particularities of energy taxes, the fiscality according to the energy content and according to the carbon content. The fiscality of petroleum products (automotive fuels and other products), natural gas and electricity in France is presented in appendixes together with a comparison of the fiscality in use in the rest of Europe (automotive fuels, domestic fuels, natural gas and electricity for domestic use and for industrial use). (J.S.)

  12. Fiscal multipliers over the growth cycle : evidence from Malaysia

    OpenAIRE

    Rafiq, Sohrab; Zeufack, Albert

    2012-01-01

    This paper explores the stabilisation properties of fiscal policy in Malaysia using a model incorporating nonlinearities into the dynamic relationship between fiscal policy and real economic activity over the growth cycle. The paper also investigates how output multipliers for government purchases may alter for different components of government spending. The authors find that fiscal polic...

  13. HACIA UN ESTATUTO FISCAL DEL AUTONOMO. REFLEXIONES DE FUTURO SOBRE EL REGIMEN FISCAL DEL AUTONOMO/TOWARDS A FISCAL STATUTE OF THE AUTONOMOUS . REFLECTIONS OF FUTURE ON THE FISCAL REGIME OF THE AUTONOMOUS

    Directory of Open Access Journals (Sweden)

    César GARCÍA NOVOA

    2008-09-01

    Full Text Available El concepto de trabajador autónomo tiene gran importancia desde la perspectiva fiscal. Es difícil admitir el concepto Estatuto Fiscal, pero sí es necesaria la reforma del régimen fiscal del autónomo. El autónomo es persona física y en el impuesto sobre la renta hay que garantizar la posibilidad de deducir todos los gastos relacionados con su actividad. Es necesario defender también la simplificación, siendo el mejor instrumento los impuestos objetivos en el Impuesto sobre la Renta y en el IVA. Debe suprimirse el llamado recurso permanente de las Cámaras de Comercio./The concept of autonomous worker is very important from the fiscal perspective. It is difficult to admit the concept Fiscal Statute. But there is necessary the reform of the tax regime of the autonomous. The autonomous one is a natural person. In the income tax it is necessary to guarantee the possibility of deducing all the expenses related to his activity. We must defend also the simplification. The best instruments are the objective taxes in the Income tax and in the VAT. There must be suppressed the so called recurso permanente of the Chambers of Commerce.

  14. The Practice of Fiscal Citizenship

    Directory of Open Access Journals (Sweden)

    Ana Maria da Costa Porto

    2016-12-01

    Full Text Available The citizen is not always aware of his tax rights and obligations, lacking awareness of the exercise of fiscal and tax citizenship. This article presents an analysis of the importance of the citizen to be informed about the embedded taxes when purchasing goods and providing services, as well as the way tax expenditures are made, so that he acquires an active and participatory citizenship for the purpose of achieving fiscal citizenship.

  15. Asymmetric information, entrepreneurial activity, and the scope of fiscal policy in an open regional economy

    NARCIS (Netherlands)

    Batabyal, A.A.; Nijkamp, P.

    2010-01-01

    The authors analyze two hitherto little studied but salient questions concerning the trinity of asymmetric information, entrepreneurial activity, and the scope of fiscal policy in an open regional economy. First, the authors use a two-period model to analyze the contractual relationship between

  16. Groundwater Annual Status Report for Fiscal Year 1998

    International Nuclear Information System (INIS)

    A. K. Stoker; A. S. Johnson; B. D. Newman; B. M. Gallaher; C. L. Nylander; D. B. Rogers; D. E. Broxton; D. Katzman; E. H. Keating; G. L. Cole; K. A. Bitner; K. I. Mullen; P. Longmire; S. G. McLin; W. J. Stone

    1999-01-01

    Groundwater protection activities and hydrogeologic characterization studies are conducted at LANL annually. A summary of fiscal year 1998 results and findings shows increased understanding of the hydrogeologic environment beneath the Pajarito Plateau and significant refinement to elements of the LANL Hydrogeologic Conceptual Model pertaining to areas and sources of recharge to the regional aquifer. Modeling, drilling, monitoring, and data collection activities are proposed for fiscal year 1999

  17. El control interno contable y fiscal como medida para contribuir a la maximizacion de los resultados financieros de los negocios (The accounting and fiscal internal control as a measure to contribute to the increasing of the business financial results

    Directory of Open Access Journals (Sweden)

    Hernandez, Alfonso

    2016-01-01

    Full Text Available Abstract. The main purpose of this article is to show the importance of accounting and fiscal internal controls to contribute to the compliance of outlined objectives in the private and public organizations, through an efficient and effective management of resources with which organizations count. In addition, this article will address the difficulties of the implementation derived from of its incipient requirement, also of its ignorance of usefulness but above all for the general idea of the possible costs that usually should spend in its implementation. To accomplish the above, it analyze the relevant aspects of the control as a part of the administrative process, from there address its classification as an internal control: accounting and fiscal. Also it address certain innovative methodologies that are useful as a tools of implementation of internal controls such as SWOT analysis, the methodology of 5 Whys, the correlation index and the Pareto diagram, which have been useful in other fields like Engineering and we can use them with success in the Accountant field. Resumen. El propósito principal de este artículo es evidenciar la importancia de los controles internos contables y fiscales para efectos de contribuir al cumplimiento de los objetivos trazados en las organizaciones pertenecientes tanto al sector público como al sector privado, mediante manejo eficiente y eficaz de los recursos con los que se cuenta. En adición a lo anterior, se aborda la problemática de la implementación derivada de su incipiente obligatoriedad, del desconocimiento de su utilidad y, sobre todo, por la idea generalizada del posible costo en el que se suele incurrir en su implementación. Para llevar a cabo lo anterior, se analizan los aspectos relevantes del control como parte del proceso administrativo, para de ahí abordar su clasificación como control interno: contable y fiscal. Asimismo se abordan ciertas metodologías innovadoras que sirven como

  18. Comparative fiscal illusion: A fiscal illusion index for the European Union

    OpenAIRE

    Dell'Anno, Roberto; Dollery, Brian

    2012-01-01

    This paper provides an empirical analysis of fiscal illusion by estimating an index of fiscal illusion for 28 European countries over the period 1995–2008 employing a structural equation approach. Using MIMIC models, the paper investigates the main indicators of fiscal illusion and develops an index of fiscal illusion. It concludes that the chief deterninants for the deployment of fiscal illusion strategies are the share of self-employment on total employment, the educational level of citizen...

  19. Equilibrium Implications of Fiscal Policy with Tax Evasion

    DEFF Research Database (Denmark)

    Busato, Francesco; Chiarini, Bruno; Rey, Guido M.

    This paper studies equilibrium effects of fiscal policy disturbances within a dynamic general equilibrium model where tax evasion and underground activities are explicitly incorporated. There are three mainresults. (i) The underground sector mitigates the distortionary impact of fiscal policies......, while lesseningthe drop (and the rise) of aggregate production after restrictive (expansionary) tax shocks. (ii) Taxevasion and underground economy can rationalize expansionary response to contractionary fiscal policies;(iii) A dynamic general equilibrium with tax evasion gives a rational justification...

  20. OCRWM annual report to Congress, fiscal year 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-07-01

    This report presents the progress in the activities of the Office of Civilian Radioactive Waste Management. Chapters include: Yucca Mountain site characterization project; Waste acceptance, storage and transportation project; Program management; Working with external parties; and Financial management. Also included in five appendices are: financial statements; key federal laws and regulations; fiscal year 1997 Congressional testimony and meetings with regulators and oversight bodies; OCREM publications for fiscal year 1997; and selected publications from other organizations during fiscal year 1997.

  1. OCRWM annual report to Congress, fiscal year 1997

    International Nuclear Information System (INIS)

    1998-07-01

    This report presents the progress in the activities of the Office of Civilian Radioactive Waste Management. Chapters include: Yucca Mountain site characterization project; Waste acceptance, storage and transportation project; Program management; Working with external parties; and Financial management. Also included in five appendices are: financial statements; key federal laws and regulations; fiscal year 1997 Congressional testimony and meetings with regulators and oversight bodies; OCREM publications for fiscal year 1997; and selected publications from other organizations during fiscal year 1997

  2. Fiscal Challenges in Multilayered Unions: An Overview and Case Study

    Directory of Open Access Journals (Sweden)

    Joshua Aizenman

    2015-05-01

    Full Text Available This paper reviews recent research dealing with fiscal discipline and revisit the issues of fiscal control in federal systems, focusing on selective case studies covering the 2000s, before and after the global financial crisis (GFC. We start by contrasting the recent fiscal history of California to that of Greece, illustrating the different ways of dealing with fiscal deficiencies in a mature union, U.S., versus a young union, Eurozone. We continue with an overview of the fiscal developments in Brazil, illustrating the challenges facing federal systems in emerging markets, and possible ways to move forward in upgrading a country’s fiscal institutions. We conclude with the fiscal history of Iceland before and after the financial crisis—a standalone small country, assessed favorably by rating agencies prior to the GFC, and now recovering from a deep financial crisis.

  3. Groundwater Annual Status Report for Fiscal Year 1999

    International Nuclear Information System (INIS)

    Nylander, C.L.; Bitner, K.A.; Henning, K.; Johnson, A.S.; Keating, E.H.; Longmire, P.; Newman, B.D.; Robinson, B.; Rogers, D.B.; Stone, W.J.; Vaniman, D.

    2000-01-01

    Groundwater protection activities and hydrogeologic characterization studies are conducted at Los Alamos National Laboratory annually. A summary of fiscal year 1999 results and findings shows increased understanding of the hydrogeologic environment beneath the Pajarito Plateau and significant refinement to elements of the LANL. Hydrogeologic Conceptual Model pertaining to areas and sources of recharge to the regional aquifer. Modeling, drilling, monitoring, and data collection activities are proposed for fiscal year 2000

  4. Activity report on the utilization of research reactors. Japanese fiscal year, 2002

    International Nuclear Information System (INIS)

    2004-08-01

    During the fiscal year 2002, the Tokai Research Establishment research reactors carried out 7 cycles of joint use reactor operation at JRR-3 and 39 cycles at JRR-4. The research reactors are being utilized for various purposes including experimental studies such as neutron scattering, prompt gamma analysis, neutron radiography and medical irradiation (BNCT), and irradiation utilization such as neutron activation analysis of various samples, Irradiation Test of Reactor Materials and fission track. This volume contains 279 activity reports, which are categorized into the fields of neutron scattering (9 subcategories), neutron radiography, neutron activation analysis, reactor materials, prompt gamma analysis, and others, submitted by the users in JAERI and from other organizations. (author)

  5. Activity report on the utilization of research reactors. Japanese fiscal year, 2003

    International Nuclear Information System (INIS)

    2005-09-01

    During the fiscal year 2003, the Tokai Research Establishment research reactors carried out 8 cycles of joint use reactor operation at JRR-3 and 42 cycles at JRR-4. The research reactors are being utilized for various purposes including experimental studies such as neutron scattering, prompt gamma analysis, neutron radiography and medical irradiation (BNCT), and irradiation utilization such as neutron activation analysis of various samples, Irradiation Test of Reactor Materials and fission track. This volume contains 246 activity reports, which are categorized into the fields of neutron scattering (9 subcategories), neutron radiography, neutron activation analysis, reactor materials, prompt analysis, and others, submitted by the users in JAERI and from other organizations. (author)

  6. Activity report on the utilization of research reactors. Japanese fiscal year, 2004

    International Nuclear Information System (INIS)

    2006-03-01

    During the fiscal year 2004, the Nuclear Science Research Institute research reactors carried out 7 cycles of joint use reactor operation at JRR-3 and 41 cycles at JRR-4. The research reactors are being utilized for various purposes including experimental studies such as neutron scattering, prompt gamma analysis, neutron radiography and medical irradiation (BNCT), and irradiation utilization such as neutron activation analysis of various samples, RI production, Irradiation Test of Reactor Materials and fission track, advanced Science Research. This volume contains 235 activity reports, which are categorized into the fields of neutron scattering (10 subcategories), neutron radiography, neutron activation analysis, RI Production, prompt gamma analysis, and others, submitted by the users in JAEA and from other organizations. (author)

  7. Fusion Safety Program annual report, fiscal year 1983

    International Nuclear Information System (INIS)

    Crocker, J.G.; Holland, D.F.

    1984-07-01

    The Fusion Safety Program major activities for Fiscal Year 1983 are summarized in this report. The program was initiated in FY 1979, with the Idaho National Engineering Laboratory (INEL) designated lead laboratory, and EG and G Idaho, inc., named as prime contractor to implement this role. The report contains four sections: EG and G Idaho, Inc., activities at the INEL includes progress reports and portions of papers on the tritium implantation experiment, tritium control systems, tritium release from solid breeding blankets, plasma disruptions, risk assessment, transient code development, data base development, and a discussion of participation in the blanket comparison and selection study. The section outside contracts includes progress reports and portions of papers on lithium-lead reactions by Hanford Engineering Development Laboratory (HEDL) and the University of Wisconsin, magnet safety by the Francis Bitter Magnet Laboratory of the Massachusetts Institute of Technology (MIT) and Argonne National Laboratory (ANL), risk assessment by the University of California at Los Angeles (UCLA) and MIT, tritium retention by the University of Virginia, and effects of plasma disruptions by MIT. A list of publications and planned fiscal year 1984 activities are also included

  8. Fiscal Discipline in India

    Directory of Open Access Journals (Sweden)

    Sanhita SUCHARITA

    2011-07-01

    Full Text Available The present study broadly attempts to analyze the role of Fiscal Responsibility and Budget Management Act in restoring fiscal balance in India. It analyses the need for fiscal rules and constraints in India. The study aims at finding out the major factor behind rising fiscal imbalance in India and to examine whether there is an electoral motive towards high fiscal deficit to GDP ratio or not. It also analyzes the effectiveness of various measures undertaken at the central and state level to inculcate fiscal discipline in the fiscal management. The study also makes an attempt to do a critical in depth reviews of the Fiscal Responsibility and Budget Management Act and make an attempt at examining effectiveness and suitability of FRBM Act through a quantitative analysis. It also makes an attempt to suggest improvements in the fiscal monitoring mechanism in India. We employ Ordinary Least Square (OLS method to examine the impact of Fiscal Responsibility and Budget Management Act on fiscal deficit in India using the data for the period 1980-81 to 2008-09. The regression results indicates that FRBM Act does not have a significant effect on the Gross Fiscal Deficit (GFD to GDP ratio where as GDP (at factor cost growth rate has a significant negative effect on the GFD to GDP ratio.

  9. Federal Facility Agreement Annual Progress Report for Fiscal Year 1998

    International Nuclear Information System (INIS)

    Palmer, E.

    1999-01-01

    This FFA Annual Progress Report has been developed to summarize the information for activities performed during the Fiscal Year 1998 (October 1, 1997, to September 30, 1998) and activities planned for Fiscal Year 1999 by U.S. EPA, SCDHEC, and SRS at those units and areas identified for remediation in the Agreement

  10. The fiscal framework and urban infrastructure finance in China

    OpenAIRE

    Ming Su; Quanhou Zhao

    2006-01-01

    China has experienced more than 25 years of extraordinary economic growth. Underlying this growth has been a decentralized fiscal system, in which provinces and large cities are given the freedom to make infrastructure investments to stimulate local development, and are allowed to retain a large part of the fiscal revenues that are generated from economic activity. Although successful as a growth strategy, this policy created two problems for national fiscal management. First, it significantl...

  11. Expansionary fiscal contractions

    DEFF Research Database (Denmark)

    Bergman, Ulf Michael; Hutchison, Michael

    2010-01-01

    The Expansionary Fiscal Contraction (EFC) hypothesis predicts that a major fiscal consolidation leads to an economic expansion under certain circumstances. We test this hypothesis, and the implied non-linear responses of the economy to large and small changes in fiscal policy, using data from...... that the exogenous fiscal contraction in Denmark was a credible regime shift and, together with other reforms undertaken at the time, increased both private consumption and aggregate output....

  12. STRATEGIC DIRECTIONS FOR REFORMING FISCAL POLICY OF UKRAINE

    Directory of Open Access Journals (Sweden)

    Тymoshenko A.

    2018-01-01

    Full Text Available The article is about the current direction of the transformation of the Ukrainian fiscal policy. The analysis of tax revenues to the State Budget and expenditures from it was carried out. Negative trends in the implementation of fiscal policy have been identified. A mechanism for implementing the fiscal policy is proposed. The main strategic directions of reforming fiscal policy have been identified. It is substantiated that in order to achieve an effective fiscal policy at the macro level it is necessary to create conditions for optimal filling of the state budget and contain inflationary processes. At the meso level it is necessary to ensure the fulfillment of tasks that promote economic growth in the regions and at the micro level ̶ to identify and implement measures to enhance the development of business structures through improvement of the investment climate. It is argued that for this purpose it is important to develop and implement an effective fiscal policy of Ukraine strategy that should include the following smart directions in the field of fiscal policy: improving the combination of fiscal and budgetary spheres in regulation, planning, management with the goal of achieving the maximum results of increasing the welfare of the population; determination of effective communication chains between business centers and the state fiscal service in the course of tax administration, the formation of an objective tax control system. It is pointed that the implementation of the fiscal mechanism combines the fiscal and budgetary mechanisms and includes the mobilization of financial resources from tax payments, as well as their distribution and effective use. It is noted that the instruments of the fiscal mechanism are means for influencing the formation of the optimal amount of financial resources for their further use, in turn, each instrument within the fiscal mechanism has its own functional load. So, expanding the functional boundaries of

  13. FISCAL DECENTRALIZATION DETERMINANTS AND LOCAL ECONOMIC DEVELOPMENT IN EU COUNTRIES

    Directory of Open Access Journals (Sweden)

    Anca Florentina GAVRILUŢĂ (VATAMANU

    2017-12-01

    Full Text Available This work aims to assess the impact of fiscal decentralization on local (regional development in the EU Member States while controlling for macroeconomic and local autonomy specific factors. Using a panel data approach with dynamic effects, we examined the implications of fiscal decentralization on local development across European Union countries over the 1990-2004 period. The novelty of the study is emphasized by including in the analysis a variable which tests local fiscal discipline, more exactly, Fiscal Rule Strength Index for local level of government. Our findings suggest that prosperity of regions, measured in GDP growth depends on variables such as characteristics of decentralization undertaken by each country or local fiscal discipline, confirming our primary hypothesis. This supports the view that recently implemented reforms aiming to enforce fiscal discipline following-up the Fiscal Compact strengthened the local budgetary framework and restrained, therefore, the local discretionary power to act towards development.

  14. Annual report 1998, activities in fiscal 1997

    International Nuclear Information System (INIS)

    1998-12-01

    NUPEC was founded in March, 1976 under the initiative of scholars and private corporations including electric power companies, electric machinery and general construction companies. Ever since, NUPEC has been proceeding with its operations to meet the needs of the times with the support and cooperation of the government and academic circles. The specific activities so far include solving problems in the initial stage of light water reactors(LWRs) operation, engineering tests for improvement and standardization programs to develop domestic LWRs, seismic technology development and testing, assistance with accident analysis during safety examinations by government agency, human factor research, safety analysis of nuclear facilities, research of safety-related information, countermeasures for aging of LWRs and public acceptance activities. For such purposes, NUPEC has engineering laboratories in Tadotsu, Takasago, Isogo and Katsuta as well as a high performance parallel computer system for safety analysis at its headquarters. Among these facilities, the large-scale high-performance shaking table at Tadotsu Engineering Laboratory is attracting international attention for its capability for seismic testing. NUPEC is actively promoting international cooperation with international organizations and partners in the U.S., France, Germany, Russia and Asian countries through joint projects, information exchange, etc. NUPEC's testing and analysis have contributed to improvement of safety and credibility of Nuclear power generation and to establishment and improvement of Japanese-originated LWR technology. A summary of our achievements in fiscal 1997 is presented in this annual report. (J.P.N.)

  15. The European Fiscal Union creation process

    Directory of Open Access Journals (Sweden)

    Oleksandr Sharov

    2015-06-01

    Full Text Available The paper presents evolution of the European Union fiscal system creation process as well as outlines problems in functioning thereof that have arisen during recent years and the main reforming (modification trends. The analysis is primarily focused on creation of the fiscal union within the EU. In this regard, the idea of two different groups of countries moving to the common goal at different paces is becoming ever increasingly much-talked-about in the EU. The first group comprises donor countries that adhere to all treaties and fiscal discipline, while demonstrating respective positive macroeconomic indicators. The second group implies countries of Euro-periphery, where the above processes take place along with significant complications or do not occur at all. In these countries Eurosceptic positions are also quite strong, which often leads to taking measures contrary to the jointly adopted decisions. Currently, there is no clear understanding within the EU as to which way out of the crisis should be taken. However, profound understanding of the crisis causes and active work on preparation and implementation of measures to overcome the negative effects of this crisis suggest availability of sufficiently favorable prospects for further development of the EU fiscal system (including formal creation of the Fiscal Union. Based on the conducted analysis conclusions have been made as to potential vectors of action aimed at improving EU fiscal system, while specific recommendations on actions to be taken by Ukraine have been developed (particularly, as regards budget forecasting and planning with the purpose of harmonizing Ukrainian financial institutions and mechanisms with the EU fiscal system.

  16. 77 FR 28614 - Fiscal Year (FY) 2012 Funding Opportunity

    Science.gov (United States)

    2012-05-15

    ... Services Administration (SAMHSA) intends to award approximately $130,000 (total costs) for up to one year... training. The purpose of the supplemental funding is to provide logistical and fiscal management support...: Develop a plan to provide logistical and fiscal management support for project-related activities in Iraq...

  17. Annual summary report on the surveillance and maintenance activities for the Oak Rige National Laboratory Environmental Restoration Program for fiscal year 1995

    International Nuclear Information System (INIS)

    1995-11-01

    This Annual Summary Report on the Surveillance and Maintenance Activities for the Oak Ridge National Laboratory Environmental Restoration Program for Fiscal Year 1995 was prepared to communicate the accomplishments of the Program during fiscal year 1995. This work was performed under work breakdown structure element 1.4.12.6.1.14.20 (activity data sheet 3314, ''Remedial Action Surveillance and Maintenance''). Publication of this document meets the Life Cycle Baseline milestone date of November 30, 1995. This document provides the accomplishments for both the Remedial Action and Decontamination and Decommissioning Surveillance and Maintenance programs

  18. Fiscal Capacity Equalisation in Tanzania

    NARCIS (Netherlands)

    Allers, Maarten A.; Ishemoi, Lewis J.

    2010-01-01

    Fiscal equalisation aims at enabling decentralised governments to supply similar services at similar tax rates. In order to equalise fiscal disparities, differences in both fiscal capacities and in fiscal needs have to be measured. This paper focuses on the measurement of fiscal capacity in a

  19. Orientation of the Fiscal Policy in Tunisia: Structural VAR Analysis

    Directory of Open Access Journals (Sweden)

    Wissem Khanfir

    2017-06-01

    Full Text Available The objective of this paper is to indicate the orientation of fiscal policy in Tunisia, using the structural budget balance, during the period 1972-2014. For this purpose, we estimate a structural VAR model consisting of the fiscal deficit to current GDP ratio and the volume of economic activity represented by the real GDP. We estimate bivariate structural VAR in order to decompose fiscal deficit fluctuations into different disturbances.

  20. Petroleum fiscality indicators

    International Nuclear Information System (INIS)

    2008-02-01

    This document presents the different taxes imposed to petroleum products in France: domestic tax on petroleum products (TIPP) and added value tax (TVA). A comparison is made with the fiscality into effect in other European countries for some petroleum products. Then, the fiscality is detailed for the different petroleum products and automotive fuels with its regional modulations. Finally, the fiscal measures adopted in 2007 are detailed. They concern the transposition of the European directive 2003-96/CE into French right and some fiscal regime changes given to some economical sectors particularly penalized by the rise of petroleum energy prices in 2007. (J.S.)

  1. GETTING CLOSER TO EU STANDARDS - GEORGIA FISCAL GOVERNANCE ADJUSTMENT AND ITS IMPLICATIONS

    Directory of Open Access Journals (Sweden)

    David OBOLADZE

    2016-11-01

    Full Text Available This study focuses on fiscal governance from the perspective of developing the public finance management of Georgia. The paper investigates the fiscal governance framework in European Union countries and examines the impact of fiscal rules and budget procedures in EU countries. Well-designed fiscal frameworks are generally associated with better budgetary outcomes in terms of deficit and debt control. Following a thorough investigation of the current stance of fiscal governance in Georgia, the paper analyses the main medium and long term perspectives for Georgia to approximate with EU fiscal governance. The main objective of this paper is to provide policy guidelines needed for the appropriate and necessary reforms to ensure comprehensive, coherent and consistent fiscal governance framework for Georgia, which will improve the performance of public finance management and national economy of Georgia.

  2. The Effect of Tax Rates on Fiscal Evasion and Avoidance

    OpenAIRE

    Mentor Gashi; Halil Kukaj

    2016-01-01

    Abstract:In order to findelements that destimulate fiscal evasion or avoidance, we have submitted six elements, through the questionnaire, to determine which elements are that destimulate the fiscal evasion and avoidance, and evaluate their impact.This paper is focused in customs duty avoidance.The elements that we have submitted to evaluate their power, are: Powerful control during customs clearance, more efficient post clearance control, probability of subject investigation, higher fines, l...

  3. On the Logic of Separating the Fiscal Policy from the Fiscal Administration

    Directory of Open Access Journals (Sweden)

    Ionel Leonida

    2010-06-01

    Full Text Available One of the problems yet to be solved in a satisfactorily manner in Romania is the decentralisation of the public administration. In general, by decentralisation we understand the separation of the central decision from the local (or regional decision based on the principle of subsidiarity. In our opinion, The National Agency for Fiscal Administration should function, in a decentralised manner, meaning outside of the Ministry of Public Finances. In support of this statement we will present two modules or arguments: a wewill first debate on the matter of public administration decentralisation; b second, we will debate in favour ofthe institutional separation of ANAF from the Ministry of Public Finances. Objectives: Implementation of concrete desire for decentralization of public administration; Identification of conceptual distinctions, structural and functional development of tax policy and administration of fiscal policy. Prior work: Assessment of net tax burden; Phillips curve assessment for Romania; Automatic fiscal stabilizers; Sustainability of fiscal policy. Approach: Logical analysis of the concepts involved in the study; Highlighting the distinctions of semantic and pragmatic nature of the concepts involved in the study. Results: decisive arguments concerning the desirability of the structural separation of the fiscal policy from the fiscal administration. Implications: providing arguments for a separation of fiscal policy decision to tax administration; a collection efficiency of budgetary obligations. Potential beneficiaries : The Ministry of Finance; the National Agency for Fiscal Administration; the Government of Romania; the Ministry ofInternal Affairs and Administration. Value: Contributions from conceptual nature: semantic separation of fiscal policy from tax administration; from methodological nature: demonstrating scientific research force of un application logic analysis method; from empirical nature: demonstrating the need

  4. Correlation between Government and Economic Growth –Fiscal Policy during the Transition in Albania

    OpenAIRE

    MSc. Xhenet Syka; Dr.Sc. Ilir Kaduku

    2013-01-01

    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 analy...

  5. Field test plan: Buried waste technologies, Fiscal Year 1995

    International Nuclear Information System (INIS)

    Heard, R.E.; Hyde, R.A.; Engleman, V.S.; Evans, J.D.; Jackson, T.W.

    1995-06-01

    The US Department of Energy, Office of Technology Development, supports the applied research, development, demonstration, testing, and evaluation of a suite of advanced technologies that, when integrated with commercially available baseline technologies, form a comprehensive remediation system for the effective and efficient remediation of buried waste. The Fiscal Year 1995 effort is to deploy and test multiple technologies from four functional areas of buried waste remediation: site characterization, waste characterization, retrieval, and treatment. This document is the basic operational planning document for the deployment and testing of the technologies that support the field testing in Fiscal Year 1995. Discussed in this document are the scope of the tests; purpose and objective of the tests; organization and responsibilities; contingency plans; sequence of activities; sampling and data collection; document control; analytical methods; data reduction, validation, and verification; quality assurance; equipment and instruments; facilities and utilities; health and safety; residuals management; and regulatory management

  6. FISCAL MANAGEMENT IN INDONESIA: THE PERSPECTIVE OF POLITICAL-ECONOMY INFORMATION

    Directory of Open Access Journals (Sweden)

    Agung Darono

    2016-12-01

    Full Text Available Fiscal management is an effort to formulate fiscal policies to be implemented, controlled, and responsible based on the government regulation. For this purpose, fiscal authority undoubtedly needs an adequate support from the country’s financial information. The provision of information for the sake of this fiscal management cannot only be seen as an issue of economic-information which tends to emphasize on the process of information allocation, production, distribution, and consumption as an economic commodity. Using a conceptual framework of political-economy information, the information provision in the context of fiscal management is more of a constellation of various existing economic-information that should be correlated with the involved actors, and comprehensively take into account the surrounding social-political structure. By employing an interpretive policy analysis as the data analysis approach, this study finds that fiscal authority in Indonesia has gradually made a number of efforts to improve the mechanism of the nation’s financial information provision for those who have fiscal management interests, either from income information (tax/non-tax or expenditure information. In some conditions, it is identified that the initiative of information provision for the advantage of fiscal management as well as its implementation requires proper political support.

  7. Tax incentives in fiscal federalism

    DEFF Research Database (Denmark)

    Kelders, Christian; Köthenbürger, Marko

    2010-01-01

    Models of fiscal federalism rarely account for the efficiency implications of intergovernmental fiscal ties for federal tax policy. This paper shows that fiscal institutions such that federal tax deductibility, vertical revenue-sharing, and fiscal equalization (being common features of existing...

  8. Needs assessment activity report: Fiscal year 1995

    International Nuclear Information System (INIS)

    1995-09-01

    The Needs Assessment program has assessed the packaging requirements of many U.S. Department of Energy (DOE) sites. These assessments have involved site visits and meetings with personnel involved with transportation and packaging of hazardous materials. By September 1995, 24 DOE facilities had been visited, with 14 site visits occurring in fiscal year 1995. As a result, these sites have been informed of some of the packaging activities that DOE has sponsored and is sponsoring, have been apprised of the affects of upcoming changes to transportation regulations, have discussed their near-term packaging needs, and have shared unique packaging they have developed, which may be of use to other DOE facilities. Program successes include discovery of a need for a reusable Type A liquid sample packaging and its development within another DOE task and establishing communications pathways between DOE sites that have similar transportation and packaging needs. This report recommends that the Needs Assessment activity continue to pursue the strategy of visiting DOE sites to meet with their transportation and packaging personnel. These visits will ensure that DOE needs are met, communications pathways between DOE sites are established and cultivated, and redundant packaging development is identified. The site visits should be expanded to include meetings with the long-range and strategic planners at each site, and at the DOE-Headquarters level, to ensure that all future transportation and packaging needs are identified early enough to allow adequate transportation assessment and packaging development. This activity could become a permanent conduit for information and will ensure that all future DOE transportation and packaging needs are satisfied in a cost-effective, timely, and efficient manner

  9. Integration of Nevada Test Site (NTS) Work Control Programs and Incorporating Integrated Safety Management (ISM) into Activity Level Work Planning and Control

    International Nuclear Information System (INIS)

    Kinney, Mike; Breen, Kevin

    2008-01-01

    This session will examine a method developed by Federal and Contractor personnel at the Nevada Site Office (NSO) to improve the planning and execution of work activities utilizing an Activity Level Work Control process in response to Defense Nuclear Facilities Safety Board (DNFSB) Recommendation 2004-1, Oversight of Complex, High-Hazard Nuclear Operations. The process was initially developed during Fiscal Year (FY) 2007, and implementation is commencing during the fourth quarter of FY 2008. This process will significantly enhance the flexibility and the appropriate rigor in the performance of work activities

  10. [Fiscal policy and tobacco control: a unique opportunity to benefit public health and the public treasury].

    Science.gov (United States)

    Armendares, Pedro Enrique; Reynales Shigematsu, Luz Miriam

    2006-01-01

    Various studies and analyses show that an increase in tobacco prices through taxation is one of the most efficient tools in the application of integral policies in the fight against tobacco. Increases in taxes contribute to cessation, to reductions in consumption and in the number of deaths among addicts and to decrease the number of people who start to smoke. However, many governments hesitate to apply high taxes to tobacco for fear of possible negative economic results including loss of jobs and a decrease in fiscal revenue as a consequence of smuggling. Both literature and empirical experience indicate that these negative consequences do not occur or have been overestimated, often due to arguments promoted by the tobacco industry itself. Increases in tobacco taxes result in greater fiscal income, even in the presence of smuggling, which can be confronted without eroding tobacco control policies. Numerous countries, including Mexico, still have a wide margin for increasing tobacco taxes, and thereby to take advantage of an exceptional opportunity that benefits both the population's health and the public treasury. To do so, governments must stand up to the powerful tobacco industry, which is aware of the efficiency of taxes to combat tobacco use and therefore resorts to intense ad campaigns, political lobbying and negotiation of voluntary agreements for "self-regulation" in order to avoid stricter legislative or fiscal measures.

  11. Fiscal Year 2013 Revegetation Assessment

    Energy Technology Data Exchange (ETDEWEB)

    Nordstrom, Jenifer [Idaho National Lab. (INL), Idaho Falls, ID (United States)

    2013-11-01

    This report summarizes the Fiscal Year 2013 Revegetation Assessment by Battelle Energy Alliance, LLC. This assessment was conducted to supplement documentation related to the Storm Water Pollution Prevention Plan for Construction Activities and to ensure that disturbed vegetation and soil at various locations are being restored. This report provides the following information for each site being monitored by the Idaho National Laboratory Environmental Support and Services: Summary of each site Assessment of vegetation status and site stabilization at each location Actions and Resolutions for each site. Six disturbed sites were evaluated for this assessment. One has achieved final stabilization. The remaining five sites not meeting the criteria for final stabilization will be evaluated again in the next fiscal year.

  12. Política fiscal y control del tabaco: una oportunidad única para beneficiar a la salud pública y al erario Fiscal policy and tobacco control: a unique opportunity to benefit public health and the public treasury

    Directory of Open Access Journals (Sweden)

    Pedro Enrique Armendares

    2006-01-01

    Full Text Available Diversos estudios y análisis demuestran que el aumento en el precio del tabaco a través de los impuestos es una de las herramientas más eficientes dentro de una política integral de combate al tabaquismo. Los incrementos en los impuestos contribuyen a promover la cesación, a reducir el consumo y el número de muertes entre los adictos y a disminuir el número de personas que empiezan a fumar. Sin embargo, muchos gobiernos dudan en aplicar altos impuestos al tabaco por temor a posibles daños económicos incluyendo la pérdida de empleos y la disminución en los ingresos fiscales como consecuencia del contrabando. La literatura especializada y la experiencia empírica indican que tales consecuencias negativas no se producen o han sido sobreestimadas, con frecuencia debido a los argumentos promovidos por la propia industria tabacalera. Los incrementos en los impuestos al tabaco reditúan en mayores ingresos fiscales, incluso en presencia del contrabando, el cual puede ser combatido sin erosionar las políticas de control de tabaco. La experiencia internacional indica que numerosos países, incluyendo México, aún tienen un amplio margen para aumentar los impuestos al tabaco y aprovechar una oportunidad excepcional de beneficiar tanto a la salud de la población como al erario público. Para ello es necesario enfrentar a la poderosa industria tabacalera, la cual sabe bien de la eficiencia de los impuestos para combatir el tabaquismo y por lo tanto recurre a intensas campañas de propaganda, al cabildeo político y a la negociación de acuerdos voluntarios para "autorregularse" con tal de evitar medidas legales o fiscales más estrictas.Various studies and analyses show that an increase in tobacco prices through taxation is one of the most efficient tools in the application of integral policies in the fight against tobacco. Increases in taxes contribute to cessation, to reductions in consumption and in the number of deaths among addicts and to

  13. The Causes of Fiscal Transparency

    DEFF Research Database (Denmark)

    Alt, James E.; Lassen, David Dreyer; Rose, Shanna

    We use unique panel data on the evolution of transparent budget procedures in the American states over the past three decades to explore the political and economic determinants of fiscal transparency. Our case studies and quantitative analysis suggest that both politics and fiscal policy outcomes...... influence the level of transparency. More equal political competition and power sharing are associated with both greater levels of fiscal transparency and increases in fiscal transparency during the sample period. Political polarization and past fiscal conditions, in particular state government debt...... and budget imbalance, also appear to affect the level of transparency...

  14. Correlation between Government and Economic Growth –Fiscal Policy during the Transition in Albania

    Directory of Open Access Journals (Sweden)

    MSc. Xhenet Syka

    2013-12-01

    Full Text Available 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.

  15. Oil prices, fiscal policy, and economic growth in oil-exporting countries

    Science.gov (United States)

    El-Anshasy, Amany A.

    This dissertation argues that in oil-exporting countries fiscal policy could play an important role in transmitting the oil shocks to the economy and that the indirect effects of the changes in oil prices via the fiscal channel could be quite significant. The study comprises three distinct, yet related, essays. In the first essay, I try to study the fiscal policy response to the changes in oil prices and to their growing volatility. In a dynamic general equilibrium framework, a fiscal policy reaction function is derived and is empirically tested for a panel of 15 oil-exporters covering the period 1970--2000. After the link between oil price shocks and fiscal policy is established, the second essay tries to investigate the impact of the highly volatile oil prices on economic growth for the same sample, controlling for the fiscal channel. In both essays the study employs recent dynamic panel-data estimation techniques: System GMM. This approach has the potential advantages of minimizing the bias resulting from estimating dynamic panel models, exploiting the time series properties of the data, controlling for the unobserved country-specific effects, and correcting for any simultaneity bias. In the third essay, I focus on the case of Venezuela for the period 1950--2001. The recent developments in the cointegrating vector autoregression, CVAR technique is applied to provide a suitable framework for analyzing the short-run dynamics and the long-run relationships among oil prices, government revenues, government consumption, investment, and output.

  16. Fiscal Year 2012 Revegetation Assessment

    Energy Technology Data Exchange (ETDEWEB)

    Jenifer Nordstrom

    2012-11-01

    This report summarizes the Fiscal Year 2012 Revegetation Assessment by Battelle Energy Alliance, LLC. This assessment was conducted to supplement documentation related to the Storm Water Pollution Prevention Plan for Construction Activities and to ensure that disturbed vegetation and soil at various locations are being restored. This report provides the following information for each site being monitored by the Idaho National Laboratory Environmental Support and Services: • Summary of each site • Assessment of vegetation status and site stabilization at each location • Actions and Resolutions for each site. Ten disturbed sites were evaluated for this assessment. Six have achieved final stabilization. The remaining four sites not meeting the criteria for final stabilization will be evaluated again in the next fiscal year.

  17. THE ESSENCE OF FISCAL MANAGEMENT

    OpenAIRE

    Carmen Comaniciu

    2008-01-01

    The existence of fiscal management determine the identification of the essential coordinates of it: the main objective; the sphere of action; essential characteristics; fundamental values; the main function; principles and legities. The essence of fiscal management represent its functions and on the basis of conceiving and exercising management from fiscality field resides an aggregate of principles. In this paper we will try to define the fiscal management, to identify the fundamental and sp...

  18. The Solar Thermal Design Assistance Center report of its activities and accomplishments in Fiscal Year 1993

    Energy Technology Data Exchange (ETDEWEB)

    Menicucci, D.F.

    1994-03-01

    The Solar Thermal Design Assistance Center (STDAC) at Sandia National Laboratories is a resource provided by the US Department of Energy`s Solar Thermal Program. Its major objectives are to accelerate the use of solar thermal systems through (a) direct technical assistance to users, (b) cooperative test, evaluation, and development efforts with private industry, and (c) educational outreach activities. This report outlines the major activities and accomplishments of the STDAC in Fiscal Year 1993. The report also contains a comprehensive list of persons who contacted the STDAC by telephone for information or technical consulting.

  19. Shaping the Fiscal Policy Framework

    DEFF Research Database (Denmark)

    Bergman, Ulf Michael; Hutchison, Michael M.; Hougaard Jensen, Svend E.

    the international experiences with large-scale fiscal consolidations, including evidence on the expansionary fiscal contraction hypothesis with particular focus on the Danish experience in the early 1980s. Second, given the widespread perception that supranational fiscal rules have failed in Europe, we study...

  20. Fiscal Year 2014 Annual Report on BNLs Next Generation Safeguards Initiative Human Capital Development Activities

    Energy Technology Data Exchange (ETDEWEB)

    Pepper, Susan E. [Brookhaven National Lab. (BNL), Upton, NY (United States)

    2014-10-10

    Brookhaven National Laboratory’s (BNL’s) Nonproliferation and National Security Department contributes to the National Nuclear Security Administration Office of Nonproliferation and International Security Next Generation Safeguards Initiative (NGSI) through university engagement, safeguards internships, safeguards courses, professional development, recruitment, and other activities aimed at ensuring the next generation of international safeguards professionals is adequately prepared to support the U.S. safeguards mission. This report is a summary of BNL s work under the NGSI program in Fiscal Year 2014.

  1. Fiscal 1993 U.S. Science Budget request released

    Science.gov (United States)

    Bush, Susan; Simarski, Lynn Teo; DeVito, M. Catherine

    1992-02-01

    DOE's proposed budget for fiscal 1993 is $19.4 billion, almost level with fiscal 1992's $19 billion. Of that, $5.5 billion is targeted for environmental cleanup at DOE facilities, an increase of $1.16 billion. DOE's portion of research and development related to the National Energy Strategy is $725 million, up 16% from 1992. Funding for defense activities is down 9% to $7.5 billion from $8.3 billion.According to DOE Secretary James D. Watkins, “Congressional enactment of a comprehensive and balanced legislative package is needed to implement fully the president's National Energy Strategy.” As such, there are provisions in the fiscal 1993 DOE budget for advanced energy technology R&D to reduce energy consumption, increase fuel flexibility, and improve U.S. competitiveness in world markets.

  2. Trade spillovers of fiscal policy in the european union: A panel analysis

    NARCIS (Netherlands)

    Beetsma, R.; Giuliodori, M.; Klaassen, F.

    2005-01-01

    We explore the international spillovers from fiscal policy shocks via trade in Europe. A fiscal expansion stimulates domestic activity, which leads to more foreign exports and, hence, higher foreign output. To quantify this, we combine a panel VAR model in government spending, net taxes and GDP with

  3. Trade spillovers of fiscal policy in the European Union: a panel analysis

    NARCIS (Netherlands)

    Beetsma, R.; Giuliodori, M.; Klaassen, F.

    2005-01-01

    We explore the international spillovers from fiscal policy shocks via trade in Europe. A fiscal expansion stimulates domestic activity, which leads to more foreign exports and, hence, higher foreign output. To quantify this, we combine a panel VAR model in government spending, net taxes and GDP with

  4. COMMON FISCAL POLICY

    Directory of Open Access Journals (Sweden)

    Gabriel Mursa

    2014-08-01

    Full Text Available The purpose of this article is to demonstrate that a common fiscal policy, designed to support the euro currency, has some significant drawbacks. The greatest danger is the possibility of leveling the tax burden in all countries. This leveling of the tax is to the disadvantage of countries in Eastern Europe, in principle, countries poorly endowed with capital, that use a lax fiscal policy (Romania, Bulgaria, etc. to attract foreign investment from rich countries of the European Union. In addition, common fiscal policy can lead to a higher degree of centralization of budgetary expenditures in the European Union.

  5. Tax evasion between fiscal and penalty

    Directory of Open Access Journals (Sweden)

    Andreea Mihaela Corîci

    2017-12-01

    Full Text Available Although in present times a big importance is given to combating and preventing tax evasion, as well as to all tax frauds, there are, however, people who are tax evaders from the point of view of the criminal body, who manage to ease of payment of tax liabilities to the state. By imposing more drastic or lighter penalties, it is attempted to determine the taxpayer in order not to escape the payment of taxes and to commit the crime.If for the financial controlling authority a fiscal crime has a direct impact on the budget of a certain area, the fiscal action is a criminal one for the criminal authority.

  6. The specificity of functions and principles of fiscal management

    OpenAIRE

    Comaniciu, Carmen

    2007-01-01

    The multiple changes which take place in the public sector due to the economical social and political processes and phenomenon impose the development and the perfecting of public management in order to assure efficiency and efficacy. Although in the specialty literature, the concept of fiscal management or management of fiscal activity is not very well defined, we will try to define this concept, to identify the fundamental and specific objectives, to specify the content of specific functions...

  7. THE FIXED MEANS: AN ACCOUNTING CONCEPT OR A FISCAL ONE?

    Directory of Open Access Journals (Sweden)

    Aristita Rotila

    2014-12-01

    Full Text Available Starting from the analysis of the accounting regulations applied to the economic operators, in their evolution after 1989, the specific accounting regulations for certain fields of activity and for certain categories of entities and starting from the fiscal rules and some paper works, we want to clarify in this study some conceptual issues referring to the fixed means, the tangible fixed assets components, of impacting financial information, respectively, on taxation. Is the concept of “fixed means” an accounting one or a fiscal one? We try to answer to this question and also to formulate an opinion on whether it is longer justified to use this concept in the accounting vocabulary and hence in the production of information presented in financial statements or in the fiscal vocabulary and implicitly in the work done to produce information provided in the fiscal reports.

  8. MACROECONOMICS EFFECT OF FISCAL POLICY IN TRANSITION ECONOMIES: THE CASE REPUBLIC OF MACEDONIA

    OpenAIRE

    Besnik Fetai; Selajdin Abduli

    2014-01-01

    The objective of this paper is to investigate the effect of fiscal policy in small open transition economy. This paper employs, Granger- Causality test, Impulse Response Function and Forecast Error Decomposition, in order to assess the impact of fiscal policy on real GDP and prices. In this finding, all econometrics result do not show a conventional Keynesian effect of fiscal policy on real economic activity due to the counteracting effect of the monetary policy reaction. This causes a crowdi...

  9. Solar Program Overview: Fiscal Years 2002& 2003 (Brochure)

    Energy Technology Data Exchange (ETDEWEB)

    2004-06-01

    This document describes the research activities and accomplishments of the DOE Solar Energy Technologies Program for fiscal years 2002 and 2003. It includes detailed accounts, charts, and photos of R&D activities in the areas of photovoltaics, concentrating solar power, and solar heating and lighting

  10. Voices of nuclear power monitors in fiscal 1982

    International Nuclear Information System (INIS)

    1984-01-01

    The system of nuclear power monitors was set up to hear candid opinions, etc. from general people on nuclear power development and utilization, and reflect them to nuclear power administration. As the monitors, 416 persons were selected across the country. The results in fiscal 1982 are described. (1) Questionnaire survey: Of the 416, 314 persons answered the questionnaire conducted in March, 1983, on future energy, nuclear power development, nuclear power safety administration, and nuclear power P.R. activities. (2) Occasional voices of monitors: Of the total 74 opinions, etc. from the monitors in fiscal 1982, 31 concerned the nuclear power P.R. activities, followed by 16 on nuclear power development and utilization, and 12 on nuclear power administration. (Mori, K.)

  11. 34 CFR 602.15 - Administrative and fiscal responsibilities.

    Science.gov (United States)

    2010-07-01

    ... Criteria for Recognition Organizational and Administrative Requirements § 602.15 Administrative and fiscal... bodies; and (6) Clear and effective controls against conflicts of interest, or the appearance of... Management and Budget under control number 1845-0003) (Authority: 20 U.S.C. 1099b) [64 FR 56617, Oct. 20...

  12. Fiscal Federalism in Monetary Unions

    DEFF Research Database (Denmark)

    Dreyer, Johannes Kabderian; A. Schmid, Peter

    2015-01-01

    Net fiscal transfers are commonly seen as a possible means to ensure the wellfunctioning of a currency area. We show that U.S. net fiscal transfers, measured as the difference between gross federal revenues and federal expenditures per state, are enormous. Moreover, we run panel regressions...... a system of fiscal federalism which raises the question whether it should be established in the medium- and long-run. If so, which should be the magnitude of net fiscal transfers? We calculate these transfers hypothetically for 1999-2010, using a relative volume comparable to the one in the USA....

  13. Trade spill-overs of fiscal policy in the European Union: a panel analysis

    NARCIS (Netherlands)

    Beetsma, R.; Giuliodori, M.; Klaassen, F.

    2006-01-01

    We explore the international spill-overs from fiscal policy shocks via trade in Europe. A fiscal expansion stimulates domestic activity, which leads to more foreign exports and, hence, higher foreign output. To quantify this, we combine a panel VAR model in government spending, net taxes and GDP

  14. Ecological Monitoring and Compliance Program Fiscal/Calendar Year 2004 Report

    Energy Technology Data Exchange (ETDEWEB)

    Bechtel Nevada

    2005-03-01

    The Ecological Monitoring and Compliance program, funded through the U.S. Department of Energy, National Nuclear Security Administration Nevada Site Office, monitors the ecosystem of the Nevada Test Site and ensures compliance with laws and regulations pertaining to Nevada Test Site biota. This report summarizes the program's activities conducted by Bechtel Nevada during the Fiscal Year 2004 and the additional months of October, November, and December 2004, reflecting a change in the monitoring period to a calendar year rather than a fiscal year as reported in the past. This change in the monitoring period was made to better accommodate information required for the Nevada Test Site Environmental Report, which reports on a calendar year rather than a fiscal year. Program activities included: (1) biological surveys at proposed construction sites, (2) desert tortoise compliance, (3) ecosystem mapping and data management, (4) sensitive species and unique habitat monitoring, (5) habitat restoration monitoring, and (6) biological monitoring at the Hazardous Materials Spill Center.

  15. Report on the bituminous coal liquefaction sub-committee in fiscal 1993; 1993 nendo rekiseitan ekika bukai hokokusho

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1994-03-01

    This paper reports the activities of the bituminous coal liquefaction sub-committee in fiscal 1993. With an intention of developing a technology on the process (NEDOL) suitable for liquefaction of wide range of coal types placing sub-bituminous coal at the center, researches were carried out by using a pilot plant, and engineering data purposed for practical application of the technology were acquired. The construction of the pilot plant, launched in fiscal 1991, will be performed under the operation research plan for efficient operation, based on the result of discussing the total project cost in fiscal 1992. The status of constructing the 150-t/d pilot plant in fiscal 1993 is in the phase of making the foundations subsequently from fiscal 1992, procurement of devices and construction materials, constructions of iron structures, installation, heat insulation, and painting, and building the central control building and piping facilities outside the battery limit. The paper also reports the tests and investigations on improving performance of natural pylite catalyst, the tests and investigations on improving performance of circulating solvent, and the technological investigations on structuring a liquefying reaction data analyzing system. For the supportive researches on the pilot plant, the paper describes studies by using a 1-t/d PSU, studies on coal liquefaction conditions, studies on synthesized iron sulfide catalysts, and studies on solvent hydrogenating catalysts. A comprehensive discussion was also given. (NEDO)

  16. Monitoring the Fiscal Health of Taiwan's Local Government: Application of the 10-Point Scale of Fiscal Distress

    OpenAIRE

    Yuan-Hong Ho; Chiung-Ju Huang

    2014-01-01

    This article presents a monitoring indicators system that predicts whether a local government in Taiwan is heading for fiscal distress and identifies a suitable fiscal policy that would allow the local government to achieve fiscal balance in the long run. This system is relevant to stockholders’ interest, simple for national audit bodies to use, and provides an early warning of fiscal distress that allows preventative action to be taken.

  17. Fiscal aspects of the European monetary integration

    Directory of Open Access Journals (Sweden)

    Golubović Srđan

    2014-01-01

    Full Text Available Along with the introduction of the euro as a single currency, importance of respecting the fiscal aspects which determine longevity of the monetary arrangement is recognized. For this reason, although underdeveloped, the EU fiscal system provides mechanisms to ensure fiscal discipline among member states. In addition to the fulfillment of the convergence criteria which is a precondition for joining the monetary union, they include no bailout clause and monetary financing prohibition. Sovereign debt that escalated in 2010 showed all the imperfections of these arrangements and pointed to the need for introduction of new and more effective fiscal rules. With fiscal system of the European Union as a starting point, the paper analyzes instruments defined by the fiscal system of the Union, which purpose is to ensure fiscal discipline of the European Monetary Union member states. Last part of the paper analyze new fiscal rules introduced as a response to the debt crisis in the Eurozone.

  18. Do Fiscal Rules Matter?

    DEFF Research Database (Denmark)

    Grembi, Veronica; Nannicini, Tommaso; Troiano, Ugo

    2016-01-01

    , the central government imposed fiscal rules on municipal governments, and in 2001 relaxed them below 5,000 inhabitants. We exploit the before/after and discontinuous policy variation, and show that relaxing fiscal rules increases deficits and lowers taxes. The effect is larger if the mayor can be reelected......Fiscal rules are laws aimed at reducing the incentive to accumulate debt, and many countries adopt them to discipline local governments. Yet, their effectiveness is disputed because of commitment and enforcement problems. We study their impact applying a quasi-experimental design in Italy. In 1999...

  19. Potentials and structure of fiscal devaluation in Serbia

    Directory of Open Access Journals (Sweden)

    Milošević Miloš

    2015-01-01

    Full Text Available Fiscal devaluation is a set of synhronized policy measures with the aim to stimulate economic growth and improve economy competitiveness by simultaneous decrease of gross labor costs and increase of tax burden on consumption. The precondition for successful fiscal devaluation is to comply with principle of fiscal neutrality. Fiscal devaluation could enhance competitiveness of the economy and contribute to improved trade balance. Implementation of fiscal devaluation might be beneficial to both, countries which belong to a currency union and countries with a high level of public debt denominated in foreign currency. Comparative analysis provided potential short and long term effects of fiscal devaluations and enabled assessment of structure of fiscal devaluation in Serbia. This article provides a framework for forthcoming debates on applicability of fiscal devaluation in Serbia and includes the potential structure of fiscal devaluation.

  20. COMPARATIVE STUDY ON ACCOUNTING AND FISCAL AMORTIZATION

    Directory of Open Access Journals (Sweden)

    MARIANA GURAU

    2012-05-01

    Full Text Available Placed in the international trend, Romanian accounting had experienced various changes, especially as regards of progress on disconnection between accounting and fiscality. In the present, fiscal rules should not have any role in accounting decisions, because accounting rules are applied to produce accounting information that is useful in making decisions and to provide a "true and fair view" upon financial reality of the entity. However, the barrier in the habit of accounting to thinking for fiscal point of view all economic transactions remains insurmountable, yet. Starting from this perspective on disconnection between accounting and fiscality would mean that amortization recorded in the accounting, as a result of management policy, to be different from fiscality amortization, to calculate income tax. Although formally accepted, disconnect between accounting and fiscality continues to meet many difficulties. In this sense, it is usual in practice to use the same method of amortization for accounting purposes and for fiscal purposes to prevent complications of double track amortization and prevent wandering in the rules in this field. Accounting rule is deliberately eluded in favor of the fiscal rules. This is the reason we proposed to make in this paper a comparative study between norms and rules on accounting and fiscal amortization, paper in which we intend to show the benefits of applying accounting and fiscal rules separately.

  1. European Fiscal Policy of Tax Havens

    Directory of Open Access Journals (Sweden)

    Gabriela Mironov

    2009-10-01

    Full Text Available Taxation system is a necessary evil. Almost the entire world admits its utility, but even necessary as it is, the taxation system remains an evil. Fiscal paradises had been born heavily, but they multiplied quickly. In specialization literature, as well as in juridical and economical literature there are few and modest attempts of analysis of fiscal paradises, although a circumscribing of the area that is covered is not difficult to realize. Every state can be used as fiscal paradises for certain persons on the basis of several taxation agreements that provide an auspicious system for certain types of incomes and investments performed by foreigners in the respective country. There is a multitude of possibilities for the decrease of fiscal overwhelming. A legal possibility is the fiscal scheduling using the offshore companies registered in jurisdictions with fiscal paradise status. Fiscal scheduling through offshore company means the election of that type of company that fits for the purpose and interests of the business. There is also the problem of the election of the best jurisdiction in concordance with the purpose pursued. Fiscal paradises represent the fertile ground for the manipulation of taxation basis of the benefits, through utilization of intermediate transfer prices, having as justifiable basis economical transactions, most of the times simulated transactions. The legality, but most of all the ethics of the techniques used are al least controversial.

  2. Considerations Regarding the Mix of Anticrisis Fiscal Policies in Romania

    Directory of Open Access Journals (Sweden)

    Ioan TALPOŞ

    2011-01-01

    Full Text Available The last centuries, it has been noticed that the economic activity does not unfold linearly, that the expansion periods are followed by a contraction of the economic activity, that the peak moments cannot be maintained endlessly and that, after recession, a relaunch of the economic activity may occur. The political and economical cycles, emphasized by the last decades, made people talk more about the countercyclical policies and about the behaviour of the politicians seen in strong connection with the behaviour of the voting population. To reduce the effects of the current crisis, the state uses fiscal incentives, this representing a combination of public expenses and a reduction of the taxes for the companies and the households which aims at the revival of the economic life, the increase of employment and the recovery of the business environment. The countercyclical policies are known and applied all over the world, each responsible government choosing those instruments of budget and fiscal policy which best match the concrete possibilities of economy and correspond with its political doctrines. Thus seen the mix of fiscal policies is firstly a political choice, but with a strong impact on the economy of a country.

  3. the fiscality, tool of an energy policy

    International Nuclear Information System (INIS)

    2001-12-01

    This report studies how the fiscality can be an adapted tool for the implementing of the french energy policy. The term fiscality designates here the fiscality of the energy production, consumption and use in the industrial fabrication processes. An evaluation of the french fiscality and the analysis of this accounting are detailed. (A.L.B.)

  4. ACCESSORIES OF FISCAL OBLIGATION. LEGAL REGIME

    Directory of Open Access Journals (Sweden)

    RADA POSTOLACHE

    2012-05-01

    Full Text Available The interest – which is an institution typical to private law, has been taken over by the fiscal field and adapted to the specific features of fiscal obligation – being defined by its imperative legal regime, which has at the least the following characteristic elements: unitary character, imposed legal percentage, compulsory demand of interest, automatic application. In order to render responsible fiscal debtors, the lawmaker has reintroduced, as an accessory of fiscal obligation, delayed payment penalties, which have a distinct nature and legal regime, but without the principle non bis in idem being transgressed. Our study aims to establish the legal regime ofaccessories typical to fiscal obligation, from the perspective of special normative acts, but also of the common law within the field – Civil Code and Government Ordinance No. 13/2011 – by pointing out at the same time both the particular circumstances and procedural ones regulated by the Fiscal Procedure Code, shedding light upon the controversial legal nature of accessories.

  5. Essays on fiscal policy

    NARCIS (Netherlands)

    van Oudheusden, P.

    2013-01-01

    This thesis deals with selected topics in fiscal policy. The first part examines the relationship between fiscal decentralization and certain outcomes, one being the amount of trust citizens have in their government, the other being economic efficiency. The second part looks into the challenge of

  6. EURO AREA FISCAL STRUCTURES. A MULTIVARIATE ANALYSIS

    Directory of Open Access Journals (Sweden)

    HURDUZEU Gheorghe

    2014-07-01

    Full Text Available The European framework for fiscal policies is constructed mainly on the objective of monitoring budget balances and public debt, allowing national governments to decide on the specific fiscal policy that is more suitable to their internal context and public needs. However, for Euro Area member states this autonomy is restricted by the conditions imposed through the Stability and Growth Pact. As the recent macroeconomic dynamics underlined the necesity of improving the fiscal outcomes, the fiscal framework was updated and modified by the provisions of the new European economic governance meant to avoid unsound and unsustainable fiscal policies that could affect the stability of other Euro Area member states. The Six-Pack, the Fiscal Compact and the other conditions imposed by the reform of the fiscal governance framework are meant to ensure more discipline in drafting and executing national budgets. Even so, national authorities maintain their fiscal sovereignty and the decision regarding fiscal structures remains at their disposal, as long as the drafts are approved and the outcomes are maintained in the limits imposed through the supranational fiscal framework. Regardless of the numerous differences between member states, similar trends regarding tax mixes can be noticed in time. The objectives of this paper is to analyze fiscal structures of Euro Area member states and to determine, if any, groups with similar fiscal structures, their composition and the similarities that characterize Euro Area in this respect. In order to have a clear overview of fiscal structures within Euro Area, we analyzed data for 17 member states, for year 2012, taking into consideration total general government revenue, indirect taxation, direct taxation and social contributions. As one of the aims of this paper is to determine whether in Euro Area the main contributors are corporations or individuals, we also analyzed the structure of direct taxation, dividing it into

  7. WAREHOUSE TRANSFERS AND FISCAL FRAUD

    Directory of Open Access Journals (Sweden)

    Stanciu Dorica

    2015-07-01

    Full Text Available The fraud and fiscal evasion phenomenon generate indisputable negative effects, which are felt directly on the level of fiscal receipts earnings, determining major distortions in the market’s functioning mechanism. If in the European Union, the contribution of the three large tax categories (direct tax, indirect and social contributions in forming revenue are relatively close, in Romania, fiscal and budget revenue are directly dependent on the indirect tax and duties, especially on VAT and various sales taxes. If there is reductions in the fiscal evasion as to what these taxes are concerned, the premises for creating budget resource needed to fund the economic growth are created. In judicial literature, tax evasion is considered as being the logic result of all defects and inadvertencies of an imperfect legislation, of broken application methods, as well as a lack of foreseeing and lack of skill on the law-maker’s side, with their excessive tax system is as guilty as those who contribute in creating it. Regardless of how this phenomenon is defined, fiscal evasion represents the lack of fulfillment by the taxpayer of his fiscal obligation. The field in which tax evasion acts is as widespread as the different taxes, manifesting especially in the direct and indirect taxes, influencing their efficiency.

  8. The State Fiscal Policy: Determinants and Optimization of Financial Flows

    Directory of Open Access Journals (Sweden)

    Sitash Tetiana D.

    2017-03-01

    Full Text Available The article outlines the determinants of the state fiscal policy at the present stage of global transformations. Using the principles of financial science it is determined that regulation of financial flows within the fiscal sphere, namely centralization and redistribution of the GDP, which results in the regulation of the financial capacity of economic agents, is of importance. It is emphasized that the urgent measure for improving the tax model is re-considering the provision of fiscal incentives, which are used to stimulate the accumulation of capital, investment activity, innovation, increase of the competitiveness of national products, expansion of exports, increase of the level of the population employment. The necessity of applying the instruments of fiscal regulation of financial flows, which should take place on the basis of institutional economics emphasizing the analysis of institutional changes, the evolution of institutions and their impact on the behavior of participants of economic relations. At the same time it is determined that the maximum effect of fiscal regulation of financial flows is ensured when application of fiscal instruments is aimed not only at achieving the target values of parameters of financial flows but at overcoming institutional deformations as well. It is determined that the optimal movement of financial flows enables creating favorable conditions for development and maintenance of financial balance in the society and achievement of the necessary level of competitiveness of the national economy.

  9. Discuții și propuneri de lege ferenda cu privire la competența organelor fiscale

    Directory of Open Access Journals (Sweden)

    Nadia Cerasela DARIESCU

    2009-06-01

    Full Text Available The enactment of the Code of Fiscal Procedure in 2003 represents a major step toward the unification of the Romanian fiscal legislation. Unfortunately, the Romanian Fiscal Law continues to be scattered by the enactment of a plethora of legislative acts and regulations which intend to complete or modify the Code of Fiscal Procedure. This paper studies chapter I of the Third Title of the Code of Fiscal Procedure entitled “General Procedural Provisions”. This chapter provides for the general jurisdiction of the fiscal bodies (Art. 32 to 36 of the Code of Fiscal Procedure. The authors define concepts such as jurisdiction of the fiscal bodies, general jurisdiction (Art. 32 of the Code, territorial jurisdiction (Art. 33 of the Code, jurisdiction on the secondary seats (Art. 34 of the Code, territorial jurisdiction of the fiscal branches of the local public administration (Art. 35 of the Code as well as special jurisdiction (Art. 36 of the Code by inference from the same notions used by the Civil Procedure Law (that is the common law for the interpretation and completion of the Code of Fiscal Procedure. The authors indicate which are the fiscal bodies with jurisdiction on the fiscal claims management as well as the fiscal bodies entitled to regulate the application of the legal fiscal provisions and to exercise the fiscal control. The paper highlights the legal gaps to be found in the provisions of Chapter I, Title III of the Code of Fiscal Procedure and tries to fill these gaps by de lege ferenda proposals.

  10. Fiscal decentralisation and the size of government: a review of the empirical literature

    Directory of Open Access Journals (Sweden)

    Silvia Golem

    2010-03-01

    Full Text Available Within the public choice framework, it has been argued that decentralised authority over the provision and financing of certain public goods and services induces competitive pressure among different governmental units and consequently reduces the size of government. However, in many countries, fiscal decentralisation seems to have occurred almost exclusively through devolution of expenditure activities, without the accompanying devolution of the tax authority. We address this issue in detail, and discuss the epercussions of the resulting vertical fiscal imbalance on the total size of government. We also discuss alternative, demand-side channels of the influence of fiscal decentralisation on the size of government. In the empirical literature that we review, little consensus on the relationship between fiscal decentralisation and the size of government is reached.

  11. Environmental Molecular Sciences Laboratory Annual Report: Fiscal Year 2006

    Energy Technology Data Exchange (ETDEWEB)

    Foster, Nancy S.; Showalter, Mary Ann

    2007-03-23

    This report describes the activities and research performed at the Environmental Molecular Sciences Laboratory, a Department of Energy national scientific user facility at Pacific Northwest National Laboratory, during Fiscal Year 2006.

  12. Do Municipal Mergers Improve Fiscal Outcomes?

    DEFF Research Database (Denmark)

    Hansen, Sune Welling; Houlberg, Kurt; Holm Pedersen, Lene

    2014-01-01

    Improved fiscal management is a frequent justification for promoting boundary consolidations. However, whether or not this is actually the case is rarely placed under rigorous empirical scrutiny. Hence, this article investigates if fiscal outcomes are improved when municipalities are merged....... The basic argument is that the conceptualisation of fiscal management in political science is often too narrow as it focuses on the budget and pays hardly any attention to balances in the final accounts and debts – elements of management which are central to policy making. On this background, the causal...... relationship between municipal mergers and fiscal outcomes is analysed. Measured on the balance between revenues and expenses, liquid assets and debts, municipal mergers improve the fiscal outcomes of the municipalities in a five-year perspective, although the pre-reform effects tend to be negative...

  13. Literacia fiscal : um estudo empírico

    OpenAIRE

    Pereira, Ana Isabel Teixeira Duarte

    2014-01-01

    O objetivo desta dissertação prende-se com o estudo da literacia fiscal numa zona rural de Portugal. Aqui se aborda a importância da perceção fiscal que o contribuinte deveria possuir para uma melhor atuação perante situações fiscais com que se depara no seu quotidiano, em seu benefício. O presente trabalho versa também sobre fatores que influenciam o (in)cumprimento fiscal por parte do cidadão contribuinte. A educação fiscal tem impacto no cumprimento fiscal no sentido de que transmite o ...

  14. What are the Effects of Fiscal Policy Shocks?

    NARCIS (Netherlands)

    Mountford, A.W.; Uhlig, H.F.H.V.S.

    2002-01-01

    We investigate the effects of fiscal policy surprises for US data, using vector autoregressions.We overcome the difficulties that changes in fiscal policy may manifest themselves in variables other than fiscal variables first and that fiscal variables may respond 'automatically' to business cycle

  15. An empirical analysis of the green paradox in China: From the perspective of fiscal decentralization

    International Nuclear Information System (INIS)

    Zhang, Kun; Zhang, Zong-Yong; Liang, Qiao-Mei

    2017-01-01

    While it is generally recognized that the introduction of environmental policy can effectively control carbon emissions, the green paradox hypothesis puts forth a new warning about the validity of this policy's implementation. This study uses panel data on 29 Chinese provinces from 1995 to 2012 to investigate the impact of fiscal decentralization on the functional mechanisms of environmental policy while controlling for the spatial correlations of carbon emission. The empirical results indicate that environmental policy alone can achieve the objective of reducing carbon emissions. However, the Chinese style fiscal decentralization makes the environmental policy significantly promote carbon emissions, leading to a green paradox. Moreover, we find that the impact of fiscal decentralization on environmental policy varies greatly among different geographical regions and the direct-controlled municipalities. In addition, our study confirms the spatial correlations in China's carbon emissions by using a spatial integration term. Finally, we recommend that emission reduction efforts should be incorporated into the local government's performance evaluation system to improve the institutional environment. Further, differentiated environmental policies and measures should be considered for different provinces to maximize the emission reduction potential. - Highlights: • We consider the spatial correlations of carbon emissions in neighboring provinces. • The impacts of environmental regulation on carbon emissions are examined. • Fiscal decentralization is not beneficial to environmental policy implementation. • The effects of fiscal decentralization vary greatly among different regions.

  16. ANÁLISE DOS RELATÓRIOS DA EXECUÇÃO ORÇAMENTÁRIA E DA GESTÃO FISCAL NO CONTEXTO DA LEI DE RESPONSABILIDADE FISCAL

    OpenAIRE

    Maria Cristina de Campos Zirbes; Jucelaine Bitarello; Tarcísio Staudt

    2009-01-01

    A Lei de Responsabilidade Fiscal, Lei Complementar 101/2000, tem como pressuposto o gerenciamento dos gastos públicos visando à transparência, ao controle e à fiscalização da gestão pública. A problemática está em como a Lei de Responsabilidade Fiscal tem contribuído para o gerenciamento dos gastos públicos e a transparência da gestão governamental? Destaca-se que a LRF pode ser considerada nova, encontrando-se poucos estudos que exploram os efeitos sobre os orçamentos municipais. Nesse conte...

  17. Nuevas perspectivas en historiografía fiscal New perspectives in fiscal historiography,

    Directory of Open Access Journals (Sweden)

    Rodríguez Salazar Oscar

    1996-06-01

    Full Text Available Los estudios sobre temas fiscales colombianos han respondido, en parte, a la necesidad de entender la política económica en esta área. Este artículo revisa la historiografía fiscal colombiana sobre el siglo XX, la cual se ha ocupado de los aspectos jurídicos, de las disposiciones contempladas en las reformas tributarias y del impacto macroeconómico de la polítca fiscal; además, siguiendo la escuela de Annales y a la teoría de la regulación, explora otras opciones metodológicas para investigar el sistema impositivo. Para ilustra la nueva metodología, comenta el papel que jugaron los gremios en el desmonte de la doble tributación y la forma en que evolucionó la administración tributaria.Studies about Colombian fiscal themes have responded, in part, to theneed to understand economic policy in this area. This article reviewsColombian fiscal historiography over the twentieth century, which hasbeen concerned with juridical aspects of the arrangements contemplatedin the tax reforms and the macroeconomic impact of fiscalpolicy, in addition, following the Annales school and regulation theory, it explores other methodological options for investigating the tax system. To illustrate the new methodology, it comments on therole played by business associations in the dismantling of the double tax and the way that the tax administration evolved.

  18. Well-To-Wheel based fiscal systems. Can a WTW fiscal basis accelerate the introduction of alternative fuels?

    International Nuclear Information System (INIS)

    Van Bree, B.; Hanschke, C.B.

    2011-09-01

    This report explores to which extent alternative, (partially) Well-To-Wheel based fiscal systems may accelerate the introduction of low-carbon fuels and vehicles. The design of two alternative fiscal systems is described, as well as the challenges that any fiscal system must meet. The alternative systems are compared to the existing fiscal system with regard to (1) the extent to which they honour the 'polluter pays' principle, (2) the extent to which they are expected to accelerate the introduction of (alternative) gaseous fuels, liquid biofuels, and zero-emission vehicles, (3) their expected impact on the vehicle stock, and (4) a number of (undesired) side-effects. The results show that the alternative systems provide a stronger fiscal support for some alternative fuels and vehicles, but not for all.

  19. Fiscal aspects of European monetary integration

    DEFF Research Database (Denmark)

    Hallett, Andrew Hughes; Hutchison, Michael; Hougaard Jensen, Svend E.

    of fiscal policy in EMU. The contributors are experienced analysts in the field. Topics covered include the need for and consequences of fiscal co-ordination, constraints on national deficits and debt levels (the Stability Pact), and the role of fiscal federalism and insurance. The importance of co......-ordinating fiscal and monetary policies is also considered in depth. As long as these strategic and institutional aspects remain imperfectly understood, EMU will not be able to function to its full advantage and may suffer periods of instability or weakness. Contains 11 papers and three review essays, which analyze...

  20. Fiscal options for America's best hospitals.

    Science.gov (United States)

    Weil, T P; Pearl, G M

    2001-06-01

    A review of America's "best" teaching hospitals shows a huge disparity in their fiscal positions. Among the 15 hospitals studied, roughly half experience some fiscal distress. However, a somewhat similar fiscal analysis of the nation's largest investor-owned hospital chains, HMOs, and physician practice management corporations shows an even more serious weakness in operating margins and debt-equity ratios. Aside from raising possible ethical, quality, and cost issues, this financial analysis suggests that conversion from nonprofit to for-profit ownership of America's top teaching hospitals might not guarantee an improvement in their long-term fiscal outlook.

  1. Environmental support FY 1995 multi-year program plan/fiscal year work plan WBS 1.5.2/7.4.11

    International Nuclear Information System (INIS)

    Moore, D.A.

    1994-09-01

    The multi-Year Program Plan (MYPP) is the programmatic planning baseline document for technical, schedule, and cost data. The MYPP contains data by which all work is managed, performed and controlled. The integrated planning process, defined by RL, is redicted on establishment of detailed data in the MYPP. The MYPP includes detailed information for the data elements including Level II critical path schedules, cost estimate detail, and updated technical data to be done annually. There will be baseline execution year and out year approval with work authorization for execution. The MYPP will concentrate on definition of the scope, schedule, cost and program element level critical path schedules that show the relationship of planned activities. The Fiscal Year Work Plan (FYWP) is prepared for each program to provide the basis for authorizing fiscal year work. The MYPP/FYWP will be structured into three main areas: (1) Program Overview; (2) Program Baselines; (3) Fiscal Year Work Plan

  2. Department of Defense Fiscal Years 1990 and 1991 Budget Revision

    Science.gov (United States)

    1989-04-01

    Japan Yen 123.52 132.61 Netherlands Guilder 1.97 2.13 Norway Krone 6.61 6.87 Portugal Escudo 144.99 156.20 South Korea Won 697.84 669.34 Spain Peseta...and the continental United States. In addition, due to fiscal constraints, one active component AH-I helicopter battalion will be inactivated in FY...1992 due to fiscal constraints. In addition, retirement of 14 of the DDG-2 and DDG-37 class destroyers will be accelerated with an additional 9 in FY

  3. Banking and Fiscal Unions in the EU: What is More Relevant?

    Directory of Open Access Journals (Sweden)

    Anna N. Tsibulina

    2014-01-01

    Full Text Available The article deals with financial system structures in the eurozone member states, linkages between banking sectors and fiscal solvency of states and EU initiatives towards improving frameworks to prevent and if necessary to deal with crises in the future. The global economic and financial crisis has revealed a close interrelation between banks problems and sovereigns in the EU. The instruments which were used by national governments in order to save systemically important banks forced the EU to revise approaches to bank supervision and establish new mechanisms for banks' restructuring. At the same time sovereign debt crises in a number of member-states, on the one hand, showed lack of an effective EU-wide system of control over a fiscal discipline and, on the other hand raised questions about lack of any system of fiscal transfers to countries hit by a negative shock. The New Banking and Fiscal unions have been designed to withshand those challenges. The author analyses problems which might be solved with the help of the new instruments established within theabove mentioned unions. At the same time far from all initiatives aimed at achieving greater fiscal consolidation might turn out to be effective when dealing with systemic problems in times of a crisis.

  4. 42 CFR 412.64 - Federal rates for inpatient operating costs for Federal fiscal year 2005 and subsequent fiscal...

    Science.gov (United States)

    2010-10-01

    ... prospective payment rate is based on the geographic location of the hospital facility at which the discharge... percentage change for updating the standardized amount is— (i) For fiscal year 2005 through fiscal year 2009... adjust the standardized amount for subsequent fiscal years so as to eliminate the effect of such coding...

  5. Fiscal policies in the European Union during the crisis

    Directory of Open Access Journals (Sweden)

    Ferreiro Jesús

    2015-01-01

    Full Text Available The paper studies the fiscal policies implemented in the European Union countries since the beginning of the current crisis. With this aim in mind we have analyzed separately the expansionary fiscal policies implemented at the first stage of the crisis and the fiscal consolidation policies that became widespread at the beginning of the current decade. Studying the content of the national fiscal policies (discretionary measures versus built-in stabilizers, revenue-based versus expenditure-based fiscal policies, the relationship existing between the size of the fiscal impulses-adjustments and the composition of these measures shows the significant differences between the fiscal policies implemented in the European Union countries.

  6. Economic and fiscal aspects of oil and gas field abandonment

    International Nuclear Information System (INIS)

    Kemp, A.G.

    1992-01-01

    The abandonment of fields in the North Sea raises a number of physical, environmental, and economic issues. Key economic aspects are (a) the costs incurred in the abandonment operations: (b), the criteria to be employed in determining the optimal timing of field abandonment; (c), the fiscal reliefs available for the expenditures incurred; and, (d) the (financial) security aspects relating to the activity. These topics are discussed in this paper with particular reference to the UK Continental Shelf (UKCS). Comparisons with Norway and the Netherlands are made on the fiscal aspects. (Author)

  7. SUSTAINABILITY OF FISCAL POLICY. CASE OF ROMANIA*

    OpenAIRE

    Ionuţ-Cătălin Croitoru

    2012-01-01

    The Sustainability of fiscal policy is one of the key concerns of each state, especially in periods of macroeconomic imbalance. This study aims to explore the concept of sustainability of Romanian’s fiscal policy. The analysis starts from the definition of sustainability of fiscal policy and its assessment methods. The work is based on the idea that a sustainable fiscal policy ensure sufficient financial resources for long-term to reduce public debt to GDP weighting and provide permits for gr...

  8. Can Fiscal Policy Stimulus Boost Economic Recovery?

    OpenAIRE

    Agnello, L.; Sousa, R.

    2011-01-01

    We assess the role played by fiscal policy in explaining the dynamics of asset markets. Using a panel of ten industrialized countries, we show that a positive fiscal shock has a negative impact in both stock and housing prices. However, while stock prices immediately adjust to the shock and the effect of fiscal policy is temporary, housing prices gradually and persistently fall. Consequently, the attempts of fiscal policy to mitigate stock price developments (e.g. via taxes on capital gains) ...

  9. CONSTITUTIONAL ECONOMICS, FISCAL POLICY RULES, ANDTHECASE OF TURKEY

    Directory of Open Access Journals (Sweden)

    Osman Nuri ARAS

    2011-07-01

    Full Text Available Discretionary fiscal policies have arisen because of dominant Keynesianeconomic policies from 1930’s to 1970’s. Public expenditures intensively andexcessively increased in order to ensure macroeconomic stability during thisperiod. Many countries faced the emergence of macroeconomic problems such asaffectively using public resources, budget deficitand inflation. As a result,Keynesian economic policies and the stagnation experienced in following highinflation years have faced economies with stagflation process in the 1970’s.However, Keynesian approach did not solve the problem. Therefore, neweconomic approaches developed for solving the problem. One of the neweconomic approaches was Constitutional Economic Theory. The theory includeseconomic policy rules including fiscal rules as well as monetary rules.Fiscal rules have been one of the main stabilization tools in obtaining budget andpublic finance balance. Many countries have implemented specific fiscal policyrules to struggle with economic instabilities, budget deficits and public financialimbalances.A specific form of fiscal policy rule has been started to implement in Turkey since1999. Several fiscal policy rules have been adoptedin Turkey’s public financialmanagement system as part of the economic program which was conducted withthe collaboration of IMF since 1999. These rules are called as implicit fiscalpolicy rules. These fiscal rules have become a draft legal text in 2010 as “FiscalRule Draft Law”. Although the fiscal rule was planned to start the application period as of 2011, it is delayed to fiscal year 2012 because of some economicreasons

  10. EMSL Quarterly Highlights Report: 1st Quarter, Fiscal Year 2009

    Energy Technology Data Exchange (ETDEWEB)

    Showalter, Mary Ann; Kathmann, Loel E.; Manke, Kristin L.

    2009-02-02

    The EMSL Quarterly Highlights Report covers the science, staff and user recognition, and publication activities that occurred during the 1st quarter (October 2008 - December 2008) of Fiscal Year 2009.

  11. THEORETICAL CONSIDERATIONS REGARDING THE AUTOMATIC FISCAL STABILIZERS OPERATING MECHANISM

    Directory of Open Access Journals (Sweden)

    Gondor Mihaela

    2012-07-01

    Full Text Available This paper examines the role of Automatic Fiscal Stabilizers (AFS for stabilizing the cyclical fluctuations of macroeconomic output as an alternative to discretionary fiscal policy, admitting its huge potential of being an anti crisis solution. The objectives of the study are the identification of the general features of the concept of automatic fiscal stabilizers and the logical assessment of them from economic perspectives. Based on the literature in the field, this paper points out the disadvantages of fiscal discretionary policy and argue the need of using Automatic Fiscal Stabilizers in order to provide a faster decision making process, shielded from political interference, and reduced uncertainty for households and business environment. The paper conclude about the need of using fiscal policy for smoothing the economic cycle, but in a way which includes among its features transparency, responsibility and clear operating mechanisms. Based on the research results the present paper assumes that pro-cyclicality reduces de effectiveness of the Automatic Fiscal Stabilizer and as a result concludes that it is very important to avoid the pro-cyclicality in fiscal rule design. Moreover, by committing in advance to specific fiscal policy action contingent on economic developments, uncertainty about the fiscal policy framework during a recession should be reduced. Being based on logical analysis and not focused on empirical, contextualized one, the paper presents some features of AFS operating mechanism and also identifies and systematizes the factors which provide its importance and national individuality. Reaching common understanding on the Automatic Fiscal Stabilizer concept as a institutional device for smoothing the gap of the economic cycles across different countries, particularly for the European Union Member States, will facilitate efforts to coordinate fiscal policy responses during a crisis, especially in the context of the fiscal

  12. Deepening Representative Democracy through Fiscal ...

    African Journals Online (AJOL)

    The ideas behind composite budgeting for effective fiscal decentralisation are noble, but the implementation is constrained by organisational, coordination, structural and technical factors. The key unanswered question is whether the failure to deliver the goods of fiscal decentralisation is fettered by misnomer ...

  13. Analysis of Fiscal Rules in the European Monetary Union

    Directory of Open Access Journals (Sweden)

    Šehović Damir

    2015-01-01

    Full Text Available : The EMU fiscal system is specific in many areas compared to other classic fiscal systems of national states. Specific features mainly reflect in the implementation of economic policy within the EMU which is carried out by combining a common centralized monetary policy under the ECB jurisdiction and decentralized fiscal policies under the jurisdiction of the member states. The member states` sovereignty in governing their fiscal policies is one of the key causes of the EU fiscal system underdevelopment, i.e. its indigent structure in relation to “standard fiscal systems”.

  14. Impact of Monetary Policy and Fiscal Policy on Indonesian Stock Market

    Directory of Open Access Journals (Sweden)

    Rossanto Dwi HANDOYO

    2015-05-01

    Full Text Available This paper attempts to investigate the effect of fiscal and monetary policy on Indonesian Stock price as well as main sectors stock price such as agricultural, mining, manufacture, and financial sector indexes. We consider the world oil price as a foreign variable that will influence domestic economy as in regular small open economy model. In this paper, we employ the Monte Carlo algorithm to Near-SVAR models (If some of the VAR equations have regressors not included in the others. We find that there is a positive stock price response to monetary policy shock both aggregated and sectoral stock price. In term of interaction between fiscal policy shock and stock market, we find that all sectors respond negative relationship. From this empirical finding, fiscal policy crowd out private sector activity in market, thus, its effect will be impotent in economy. We also provide the evidence that not only both policies are able to influence the stock price individually, but also the interaction between monetary and fiscal policy is important in explaining stock market performance.

  15. Unsustainable Public Debt in a European Fiscal Union?

    Directory of Open Access Journals (Sweden)

    Gábor Kutasi

    2017-03-01

    Full Text Available Some EU members faced years of crisis in the first half of the 2010s with an excessive initial public debt, but several others had broad room for fiscal timulus. However, the prolonged duration of the European economic depression expended public budgets, while exhausting stimulus policies and sovereign solvency. Meanwhile, one of the ways out of depression is a proposed centralization of the EU through fiscal union. Are the eurozone countries readyto participate in a risk pool in public finances? The study seeks to answer this question. The article presents the hypothesis that the sustainability of public finances deteriorated during the global and euro crisis in the majority of the eurozone member countries and in the EU, and this phenomenon is discouragingthe core countries from seeking the fiscal union. The analysis uses the Blanchard indicators of fiscal sustainability and the sovereign risk rating of the EURO-18 and EU-28 countries. The analysis presents as results a theoretical summary of fiscal sustainability, the development of fiscal sustainability in the EU member states, indicators of convergence or divergence of fiscal sustainability in the Community, and conclusions based on the indicators of the likelihood of a fiscal union.

  16. The Fiscal Framework in a Currency Union

    DEFF Research Database (Denmark)

    Hallett, Andrew Hughes; Hougaard Jensen, Svend E.

    2016-01-01

    This paper draws out lessons from the euro area (EA) that are transferable to the Eastern Caribbean Currency Union (ECCU) and other Caribbean economies with fixed exchange rates. Based on observations from both the EA and the ECCU, we present a new policy framework which is capable of imposing...... fiscal discipline, with the aim of avoiding the risk of unsustainable fiscal policies reappearing and of preventing monetary policy from being undermined by undisciplined national governments. In the ECCU case, we find that fiscal deficits are more a result of financial and trade imbalances than fiscal...

  17. Fiscal transparency, political parties, and debt in OECD countries

    DEFF Research Database (Denmark)

    Alt, James E.; Lassen, David Dreyer

    2006-01-01

    Many believe and argue that fiscal, or budgetary, transparency has large, positive effects on fiscal performance. However, the evidence linking transparency and fiscal policy outcomes is less compelling. To analyze the effects of fiscal transparency on public debt accumulation, we present a career...

  18. Review of the President's Fiscal Year 2009 Budget Request for the Defense Health Program's Private Sector Care Budget Activity Group

    National Research Council Canada - National Science Library

    Fantone, Denise M; Pickup, Sharon

    2008-01-01

    The Conference Report accompanying the Fiscal Year 2008 Department of Defense Appropriations bill directed us to review the President's fiscal year 2009 budget request for the Defense Health Program's...

  19. Activity report on the utilization of research reactors (JRR-3 and JRR-4). Japanese fiscal year, 2007

    International Nuclear Information System (INIS)

    2012-03-01

    In the fiscal year 2007, the research reactor JRR-3 was operated for 7 cycles (cycle operation : 26days/cycle) and the JRR-4 was operated for 92 days. JRR-3 is used for the purposes below; Experimental studies such as neutron scattering, prompt gamma-ray analyses, neutron radiography, Irradiation for activation analyses, radioisotope (RI) productions, fission tracks, Irradiation test of reactor materials, etc. JRR-4 is used for the purposes below; Medical irradiation (Boron Neutron Capture Therapy : BNCT), Prompt gamma-ray analyses, Sensitivity measurement of radiation detectors, Experiment and practice in the nuclear reactor training, Irradiation for activation analyses, RI productions, fission tracks, etc. The volume contains 262 activity reports, which are categorized into the fields of neutron scattering (10 subcategories), neutron radiography, neutron activation analyses, prompt gamma-ray analyses, and others submitted by the users in JAEA and other Organizations. (author)

  20. Los paraísos fiscales, refugio de la elusión y evación fiscal

    OpenAIRE

    Leal Cañada, Gloria

    2017-01-01

    Trabajo de fin de Grado. Grado en Derecho. Curso académico 2016-2017 [ES] La elusión y evasión fiscal, incluso la planificación fiscal, aprovechan las numerosas oportunidades que ofrece el creciente flujo de rentas financieras de una jurisdicción a otra, con el objetivo de reducir o, incluso, anular su base impositiva. Entre dichas posibilidades cabe la reestructuración económica internacional, la interacción de legislaciones o la existencia de jurisdicciones que ofrecen beneficios fiscale...

  1. An Empirical Study on Fiscal Sustainability in Malaysia

    OpenAIRE

    Hussin Abdullah; Muszafarshah Mohd Mustafa; Jauhari Dahalan

    2012-01-01

    Fiscal sustainability has become a prominent issue in developing countries, and fiscal sustainability assessments have become an increasingly demanded component of macroeconomic analysis. Unfortunately, there is no single basic source of information on fiscal sustainability. Country economists who are new to fiscal sustainability analysis could rely on sample work by other economists and could delve into scattered journal articles for the theoretical background. This paper focuses on a partic...

  2. STRENGTHENING THE SUSTAINABILITY OF PUBLIC FINANCES BY MEANS OF FINANCIAL LAW FOCUSED ON THE CONTROL AND AUDIT EXERCISE

    Directory of Open Access Journals (Sweden)

    Ionel BOSTAN

    2016-02-01

    Full Text Available The activity to prevent embrittlement sustainability of public finances should manifest itself permanently, regardless of economic circumstances - national or European. This, more so as it was set by the Stability and Growth Pact (SGP, which introduces new rules on fiscal policy. Regulations and exercise adequate of financial control and public audit are intended to give certain guarantees on landing approach this topic (most on enhancing sustainability of public finances. Therefore, our approach aims to reveal some aspects of fiscal consolidation by means of financial law focused on exercise fiscal control and public audit. Our references aim the current regulatory of this important organization and functioning rule of law activities and results reported.

  3. Annual report procurement and logistics management center Sandia National Laboratories fiscal year 2002.

    Energy Technology Data Exchange (ETDEWEB)

    Palmer, David L.

    2003-05-01

    This report summarizes the purchasing and transportation activities of the Procurement and Logistics Management Center for Fiscal Year 2002. Activities for both the New Mexico and California locations are included.

  4. Purchasing and Materials Management Organization, Sandia National Laboratories annual report, fiscal year 1993

    Energy Technology Data Exchange (ETDEWEB)

    Martin, D.R.

    1994-02-01

    This report summarizes the purchasing and transportation activities of the Purchasing and Materials Management Organization for Fiscal Year 1993. Activities for both the New Mexico and California locations are included.

  5. Responsabilidad social en el ejercicio de la revisoría fiscal

    OpenAIRE

    López Carvajal, Óscar Ramón

    2013-01-01

    Se hace una evaluación de la figura de la revisoría fiscal como una institución de vigilancia y control, con la idea de llegar a entender la caracterización de la responsabilidad social de la revisoría fiscal en las organizaciones colombianas. Para ello se han abordado reflexiones académicas desde visiones internacionales, como la ONU, en el tema de la responsabilidad social, entidades nacionales como la Junta Central de Contadores, el Consejo Técnico de la Contaduría y contadores públicos qu...

  6. Fiscal considerations

    International Nuclear Information System (INIS)

    Wheeler, C.

    1992-01-01

    Most fiscal systems do not have provisions which adequately address the problems arising from the global nature of international oil and product trading. It is also difficult for the various tax authorities to keep abreast of the ever evolving hedging instruments. It is quite possible for an international trader or integrated oil company to find itself with losses which cannot match against profits either because of local tax rules or because the loss arises in one jurisdiction and profits in another. The corporate structuring and legal relationships of parties both within an organisation and outside can be key to mitigating effective double taxation and in assisting the production of reports to shareholders which show a fair picture of the group's activities. (author)

  7. The Mizunami Underground Research Laboratory Project. A fiscal year program (at fiscal year 2001). Technical report

    International Nuclear Information System (INIS)

    2001-06-01

    Study on stratum science in the Mizunami Underground Research Laboratory (MIU) Project is planned to classify it to the following three steps to progress them by considering some differences such as construction process, subject/object/scale and so on of its survey research accompanied with it in facilities in the MIU; 1) A study step on survey forecasting from earth surface, 2) A study step accompanied with excavation of road for study, and 3) A study step using the road for study. In fiscal year 2001, a trial drilling survey at No. MIU04 hole and a long-term water pumping test in the research items at objects of a series of processes on survey, analysis and evaluation, are planned to carry out. The trial survey is planned to finish at early half of the fiscal year, and its report will be summarized after analysis and evaluation of the trial survey at the No. MIU-4 hole and comparison and evaluation with already made geological environment models. According to these results, by carrying out some investigations on an engineering plan and detailed survey and research plan at the second step, renewal of the engineering plan on the road for study from later half of fiscal year 2001 to fiscal year 2002 and preparation of a basic flow on survey/analysis/evaluation of the second step will be progressed. And, as the long-term water pumping test is planned to be carried out at later half of fiscal year 2001, so its analysis and evaluation are planned to carry continuously out to fiscal year 2002. According to these results, after fiscal year 2002, renewal of engineering plan on the road for study and preparation of detailed survey and research plan at the second step will be progressed. (G.K.)

  8. Budget estimates, fiscal years 1994--1995

    International Nuclear Information System (INIS)

    1993-04-01

    This report contains the fiscal year budget justification to Congress. The budget provides estimates for salaries and expenses and for the Office of the Inspector General for fiscal years 1994 and 1995

  9. FISCAL FRAUD IN TEXTILE AND CLOTHING IMPORTS

    Directory of Open Access Journals (Sweden)

    STANCIU Dorică

    2015-05-01

    Full Text Available We have appreciated that this paper can be structured in four chapters that will explain the inevitable negative effects generated by tax and fiscal fraud, which are felt in the level of fiscal revenue, determining major malfunctions in the mechanism of the markets. In the economic reality and in the rise of the tax fraud phenomenon, in the contemporary fiscal doctrine it is stated that the public desiderate of “loyal collaboration between the tax payer and the revenue agency” with the purpose of correctly setting taxes and tariffs and other required fund needed for creating public interest monetary funds. The economic, social and political globalization tendencies of the last decade have stimulated and supported actions relating to eluding the fiscal dispositions, actions which have moved more and more from the center of the national fiscal system towards the exterior, outside the field of action of the national fiscal law. In this regard show that reducing fiscal evasion, allows the creation of budgetary resources, necessary for funds allocation for economical growth. In Romania, one of the basic economic problems is the lack of investment resources allocated, these being the main contributor to economic growth, in which the reduction of fraud and tax evasion is the solution to increase this allocation which can be rated as one of the priority tasks of the state.

  10. Fiscal Policy in Urban Education. A Volume in Research in Education Fiscal Policy and Practice.

    Science.gov (United States)

    Roellke, Christopher, Ed.; Rice, Jennifer King, Ed.

    This volume focuses on school finance challenges in large urban school districts, fiscal accountability in these schools, and the fiscal dimensions of urban school reform. The 12 papers are (1) "School Finance and Urban Education Reform" (Christopher Roellke and Jennifer King Rice); (2) "Can Whole-School Reform Improve the…

  11. Excavation of shafts and research galleries at the Mizunami Underground Research Laboratory (MIU). Construction progress report, fiscal year 2006

    International Nuclear Information System (INIS)

    2012-12-01

    This progress report presents an outline compilation of construction activities, primary tasks performed, construction progress and problems reported in Fiscal Year 2006. The outline of construction activities is a summary based on the scope of work planned in 2006. The main activities are based on the Tono Geoscience Center weekly reports. The construction progress is based on the planned and actual schedules and the Tono Geoscience Center weekly reports. The problems reported are based on accident reports, natural disasters, nonconformance and defects recorded by the safety manager of the Geoscience Facility Construction Section. Construction plan of the MIU construction project No.2 (started on July 1, 2006) is described in this report. Regarding the plan and actual performance of MIU construction project No.1 (completed on June 30, 2006), it is described in “Construction Progress Report from Fiscal Year 2002 to Fiscal Year 2005(including a part of Fiscal Year 2006)”. The following appendices are attached: construction plan, risk assessment reports, the photos of construction activities and technical specifications of the construction project No.2. (author)

  12. National Low-Level Waste Management Program final summary report of key activities and accomplishments for fiscal year 1997

    International Nuclear Information System (INIS)

    Rittenberg, R.B.

    1998-03-01

    The US Department of Energy (DOE) has responsibilities under the Low-Level Radioactive Waste Policy Amendments Act of 1985 to assist states and compacts in their siting and licensing efforts for low-level radioactive waste disposal facilities. The National Low-Level Waste Management Program (NLLWMP) is the element of the DOE that performs the key support activities under the Act. The NLLWMP's activities are driven by the needs of the states and compacts as they prepare to manage their low-level waste under the Act. Other work is added during the fiscal year as necessary to accommodate new requests brought on by status changes in states' and compacts' siting and licensing efforts. This report summarizes the activities and accomplishments of the NLLWMP during FY 1997

  13. Economic impact study of the Uranium Mill Tailings Remedial Action Project in Colorado: Colorado State fiscal year 1994. Revision 1

    International Nuclear Information System (INIS)

    1994-12-01

    The Colorado economic impact study summarizes employment and economic benefits to the state from activities associated with the Uranium Mill Tailings Remedial Action (UMTRA) Project during Colorado state fiscal year 1994 (1 July 1993 through 30 June 1994). To capture employment information, a questionnaire was distributed to subcontractor employees at the active UMTRA Project sites of Grand Junction, Naturita, Gunnison, and Rifle, Colorado. Economic data were requested from each site prime subcontractor, as well as from the Remedial Action Contractor. Information on wages, taxes, and subcontract expenditures in combination with estimates and economic multipliers is used to estimate the dollar economic benefits to Colorado during the state fiscal year. Finally, the fiscal year 1994 estimates are compared to fiscal year 1993 employment and economic information

  14. Financial fragility and the fiscal multiplier

    NARCIS (Netherlands)

    van Wijnbergen, S.; van der Kwaak, C.

    2013-01-01

    We investigate the effectiveness of `Keynesian' fiscal stimuli when government deficits and debt rollovers are (possibly partially) financed by balance sheet constrained financial intermediaries. Because financial intermediaries operate under a leverage constraint, deficit financing of fiscal

  15. Fiscal Multipliers in Ukraine

    OpenAIRE

    Pritha Mitra; Tigran Poghosyan

    2015-01-01

    Amid renewed crisis, falling tax revenues, and rising debt, Ukraine faces serious fiscal consolidation needs. Durable fiscal adjustment can support economic confidence and rebuild buffers but what is its overall impact on growth? How effective are revenue versus spending instruments? Does current or capital spending have a larger impact? Applying a structural vector autoregressive model, this paper finds that Ukraine’s near-term revenue and spending multipliers are well below one. In the medi...

  16. Idaho National Laboratory Emergency Readiness Assurance Plan — Fiscal Year 2016

    International Nuclear Information System (INIS)

    None, None

    2016-01-01

    Battelle Energy Alliance, LLC, the prime contractor for Idaho National Laboratory (INL), provides this Emergency Readiness Assurance Plan (ERAP) for Fiscal Year 2016 in accordance with DOE O 151.1C, “Comprehensive Emergency Management System.” The ERAP documents the readiness of the INL Emergency Management Program using emergency response planning and preparedness activities as the basis. It describes emergency response planning and preparedness activities, and where applicable, summarizes and/or provides supporting information in tabular form for easy access to data. The ERAP also provides budget, personnel, and planning forecasts for Fiscal Year 2017. Specifically, the ERAP assures the Department of Energy Idaho Operations Office that stated emergency capabilities at INL are sufficient to implement PLN 114, “INL Emergency Plan/RCRA Contingency Plan.”

  17. Idaho National Laboratory Emergency Readiness Assurance Plan — Fiscal Year 2014

    Energy Technology Data Exchange (ETDEWEB)

    Bush, Shane [Idaho National Lab. (INL), Idaho Falls, ID (United States)

    2014-09-01

    Battelle Energy Alliance, LLC, the prime contractor for Idaho National Laboratory (INL), provides this Emergency Readiness Assurance Plan (ERAP) for Fiscal Year 2014 in accordance with DOE O 151.1C, “Comprehensive Emergency Management System.” The ERAP documents the readiness of the INL Emergency Management Program using emergency response planning and preparedness activities as the basis. It describes emergency response planning and preparedness activities, and where applicable, summarizes and/or provides supporting information in tabular form for easy access to data. The ERAP also provides budget, personnel, and planning forecasts for Fiscal Year 2015. Specifically, the ERAP assures the Department of Energy Idaho Operations Office that stated emergency capabilities at INL are sufficient to implement PLN-114, “INL Emergency Plan/RCRA Contingency Plan.”

  18. Idaho National Laboratory Emergency Readiness Assurance Plan — Fiscal Year 2016

    Energy Technology Data Exchange (ETDEWEB)

    None, None

    2016-09-13

    Battelle Energy Alliance, LLC, the prime contractor for Idaho National Laboratory (INL), provides this Emergency Readiness Assurance Plan (ERAP) for Fiscal Year 2016 in accordance with DOE O 151.1C, “Comprehensive Emergency Management System.” The ERAP documents the readiness of the INL Emergency Management Program using emergency response planning and preparedness activities as the basis. It describes emergency response planning and preparedness activities, and where applicable, summarizes and/or provides supporting information in tabular form for easy access to data. The ERAP also provides budget, personnel, and planning forecasts for Fiscal Year 2017. Specifically, the ERAP assures the Department of Energy Idaho Operations Office that stated emergency capabilities at INL are sufficient to implement PLN 114, “INL Emergency Plan/RCRA Contingency Plan.”

  19. Fiscal sustainability in Malaysia: a re-examination

    OpenAIRE

    Hui, Hon Chung

    2013-01-01

    In this paper, I deploy a broad array of econometric tests to thoroughly examine fiscal sustainability in Malaysia. Results of the multicointegration test suggest the absence of cointegration between the cumulated cointegration errors, real government expenditure and real government revenue. Meanwhile, standard cointegration analyses indicate that the fiscal process fulfills only the weak-form sustainability. Most importantly, results from a fiscal sustainability model which incorporates reve...

  20. Fiscal councils and economic volatility

    Czech Academy of Sciences Publication Activity Database

    Geršl, A.; Jašová, M.; Zápal, Jan

    2014-01-01

    Roč. 64, č. 3 (2014), s. 190-212 ISSN 0015-1920 Grant - others:UK(CZ) UNCE 204005/2012 Institutional support: PRVOUK-P23 Keywords : dynamic inconsistency * fiscal and monetary policy interaction * independent fiscal council Subject RIV: AH - Economic s Impact factor: 0.420, year: 2014 http://journal.fsv.cuni.cz/storage/1298_jasova.pdf

  1. Fiscal ethics, policies, and theories

    Directory of Open Access Journals (Sweden)

    Andrés Blanco

    2016-08-01

    Full Text Available The connections between ethics, policies and economic theories regarding fiscal matters need a more thorough analysis than the one carried out so far. On one hand, even though there are some ethical proposals on taxation, in general such proposals have not been grounded on explanatory theories of the economy. On the other hand, schools of thought about economy usually fail to ethically justify their political proposals. However, such distinctions cannot be sustained rationally: any ethical proposal concerning fiscal matters involves an explanation of economy, and conversely any proposal related to fiscal policies does not only involve a theory but also an ethical understanding. This article will review such connections, and general conclusions will be applied to two specific cases: first, Rawls’s proposal concerning taxation will be reviewed, having previously studied its descriptive assumptions, and then the lack of an ethical connection between the post Keynesian theory on the monetary circuit and its fiscal proposal will be examined. Finally, a possible “taxation compliance ethic” of tax-payers will be likewise analysed.

  2. Fiscal Deficit and Its Impact on Economic Growth: Evidence from Bangladesh

    Directory of Open Access Journals (Sweden)

    Mohammed Ershad Hussain

    2017-10-01

    Full Text Available The findings from the VECM for BBS data reveal that there is a positive and significant relationship between FD and GDPGR, supporting the Keynesian theory, while findings from the VECM for World Bank data indicate that the impact of Fiscal Deficit (FD on GDPGR is mild but negative and significant at the 5% level. This contradicts the Keynesian theory, but is in accord with Neo-classical theory which asserts that fiscal deficits lead to a drop in the GDP. Nevertheless, the government must strive to keep deficit under control, not to hamper growth, and expenditure ought to be set so as to avoid massive deficits leading to debt financing and the crowding-out effect of private investment. If deficits become unsustainable, it can lead to higher interest payments, and the government may well default. Although in the economic literature, there is no definitive conclusion as to whether fiscal deficit helps or hinders economic growth for any country, many argue that fiscal deficit leads to economic growth of a country, which cannot be achieved only through domestic savings, not enough for investment. It can be assumed safely that to some extent fiscal deficit is good for economic growth if the borrowed money is spent on beneficial projects, provided the return from such investments exceeds the funding cost. For future research work, it will be interesting to examine the relationships between government spending, economic growth and long-term interest rate for Bangladesh.

  3. Fiscal Transparency, Elections and Public Employment

    DEFF Research Database (Denmark)

    Aaskoven, Lasse

    2016-01-01

    There is considerable variation in levels and changes in public employment within and between developed democracies. This article highlights the importance of fiscal transparency in determining changes in public employment. It argues that economic growth increases public employment under low fiscal...

  4. Ajuste fiscal nos estados: uma análise do período 1998-2006 Fiscal adjustment in brazilian states

    Directory of Open Access Journals (Sweden)

    Sérgio Wulff Gobetti

    2010-01-01

    Full Text Available O objetivo deste artigo é analisar a forma de enquadramento dos estados ao Programa de Ajuste Fiscal (PAF e à Lei de Responsabilidade Fiscal (LRF, destacando seus impactos nas escolhas de alocação dos recursos públicos e na taxa de investimento. Os resultados obtidos após minucioso trabalho de depuração das bases de dados confirmam a melhoria da situação financeira de estados no período posterior à LRF, mas sugerem que existe um trade-off entre os indicadores fiscais, de um lado, e os investimentos e gastos em infraestrutura, de outro, exigindo uma reflexão sobre a qualidade e sustentabilidade do ajuste fiscal. Os dados orçamentários analisados também apontam evidências de contabilidade criativa.The objective of this article is to offer an analysis of the accommodation by Brazilian states with Fiscal Adjustment Program and with Fiscal Responsibility Act (FRA, showing their impacts on the choices of public resources allocation and on the investment rate. The results obtained after detailed work of data depuration confirm the improvement of financial situation of the states in the period post FRA, but also suggest the existence of a trade-off between fiscal indicators and infrastructure investment, demanding a reflection about the quality and the sustainability of the fiscal adjustment. The budget data analyzed also indicate evidences of creative accountability.

  5. THE UNDERGROUND ECONOMY,THE CORRUPTION . A WAY OF MANIFESTING THE FISCAL EVASION

    OpenAIRE

    Din Alina Valentina

    2012-01-01

    Fiscal evasion is mainly found within the underground economy, came to the specialists’ attention within the 1960s, moment in which it took a great extent. The main cause which leads to activities within the underground economy is represented by the increase of direct taxes, which has the largest influence, followed by the intensity of the regulations and the complexity of the fiscal system. The imposed taxes determine more and more countries to act within the underground economy, as long a...

  6. Annual report for fiscal 1995, Kamaishi in-situ experiments (phase 2)

    Energy Technology Data Exchange (ETDEWEB)

    Aoki, Kazuhiro; Araki, Ryusuke; Koide, Kaoru; Sawada, Atsushi; Shimizu, Isao; Fujita, Asao; Yoshida, Eiichi [Power Reactor and Nuclear Fuel Development Corp., Tokyo (Japan)

    1996-04-01

    The Kamaishi in-situ experiments (Phase 2) have strived to ascertain geological characteristics of the deep underground and the various phenomenon occurring therein and to improve technologies and methodologies required for such studies since fiscal 1993. Fiscal 1995 is the third year of Phase 2. The in-situ experiments are conducted at the northern most end of the Kamaishi mine in order to minimize the effect of the already excavated drifts totaling approximately 140 km long. The studies are conducted in Kurihashi granodiorite of Early Cretaceous widely distributed in this area. Major activities performed in this fiscal year are summarized below: (1) TASK 1 (Characterization of the deep underground geological environment). (2) TASK 2 (Study of excavation disturbance in fractured rock). (3) TASK 3 (Study of groundwater flow and solute transport in crystalline rock). (4) TASK 4 (Study of engineered barrier). (5) TASK 5 (Study of earthquakes). (J.P.N.)

  7. Fiscal Descentralization in Eastern Europe: Trends and Selected Issues

    Directory of Open Access Journals (Sweden)

    Aleksander ARISTOVNIK

    2012-10-01

    Full Text Available The article attempts to provide an overview of the fiscal decentralization process in emerging market economies in Eastern Europe in the last 20 years. Using the methodology developed by Vo (2009, the article assesses the degree of fiscal decentralization in the region. Conceptually, the measurement of fiscal decentralization focuses on fiscal autonomy and on the fiscal importance of subnational governments. The empirical analysis reveals that the highest level of fiscal decentralization (centralization is found in Russia (Armenia among non-EU members and in Estonia (Slovak Republic among EU members of the Eastern European countries. In addition, the empirical results show that, in general, the degree of fiscal decentralization is higher in developed OECD countries than in most Eastern European countries (EECs. However, in contrast to our expectations, there has been an alarming downward trend of the fiscal decentralization index (FDI in most countries of the region over the last two decades. Moreover, the article also examines the effects of fiscal decentralization on growth and public sector size in EECs. The analysis provides some evidence that increases in public sector decentralization are associated with higher income levels. Finally, our results suggest that fiscal decentralization in EECs generally leads to an increase in the size of government, albeit there are some significant differences between EU and non-EU member states.

  8. 45 CFR 302.14 - Fiscal policies and accountability.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 2 2010-10-01 2010-10-01 false Fiscal policies and accountability. 302.14 Section... HUMAN SERVICES STATE PLAN REQUIREMENTS § 302.14 Fiscal policies and accountability. The State plan shall provide that the IV-D agency, in discharging its fiscal accountability, will maintain an accounting system...

  9. Federal Geothermal Research Program Update - Fiscal Year 2001

    Energy Technology Data Exchange (ETDEWEB)

    Laney, P.T.

    2002-08-31

    This Federal Geothermal Program Research Update reviews the specific objectives, status, and accomplishments of DOE's Geothermal Program for Federal Fiscal Year (FY) 2001. The information contained in this Research Update illustrates how the mission and goals of the Office of Geothermal Technologies are reflected in each R&D activity. The Geothermal Program, from its guiding principles to the most detailed research activities, is focused on expanding the use of geothermal energy.

  10. Fiscal system analysis - contractual systems

    International Nuclear Information System (INIS)

    Kaiser, M.J.

    2006-01-01

    Production sharing contracts are one of the most popular forms of contractual system used in petroleum agreements around the world, but the manner in which the fiscal terms and contract parameters impact system measures is complicated and not well understood. The purpose of this paper is to quantify the influence of private and market uncertainty in contractual fiscal systems. A meta-modelling approach is employed that couples the results of a simulation model with regression analysis to construct numerical functionals that quantify the fiscal regime. Relationships are derived that specify how the present value, rate of return, and take statistics vary as a function of the system parameters. The deepwater Girassol field development in Angola is taken as a case study. (author)

  11. Traffic Control Device Evaluation Program : FY 2017

    Science.gov (United States)

    2018-03-01

    This report presents findings on the activities conducted in the Traffic Control Device Evaluation Program during the 2017 fiscal year. The research on sponsored changeable message signs (continued from the previous year) was terminated by the Federa...

  12. Transfer pricing. Fiscal and accounting treatments

    Directory of Open Access Journals (Sweden)

    Carmen Elena ANTON

    2015-12-01

    Full Text Available This paper presents brief assertions on the issue of the transfer pricing and their fiscal and accounting treatment. The concept refers to the transactions between affiliated parties, namely aims at those transactions that are not exclusively governed by the rules of the free market, also considering other influence factors such as: the policy of the group of entities related to the minimization of the fiscal cost at the group level. The aimed goals are both fiscal and accounting and they see to the thoroughgoing study of the issues of the implications of practicing transfer pricing between the affiliated entities.

  13. Fiscal policy, inequality, and the poor in the developing world

    OpenAIRE

    Lustig, Nora

    2016-01-01

    Using comparable fiscal incidence analysis, this paper examines the impact of fiscal policy on inequality and poverty in 25 countries for around 2010. Success in fiscal redistribution is driven primarily by redistributive effort (share of social spending to GDP in each country) and the extent to which transfers/subsidies are targeted at the poor and direct taxes targeted at the rich. While fiscal policy always reduces inequality, this is not the case with poverty. Fiscal policy increases pove...

  14. Activity report on the utilization of research reactors (JRR-3 and JRR-4). Japanese fiscal year, 2009

    International Nuclear Information System (INIS)

    2014-02-01

    JRR-3 is used for the purposes below; Experimental studies such as neutron scattering, prompt gamma-ray analyses, neutron radiography, Irradiation for activation analyses, radioisotope (RI) productions, fission tracks, Irradiation test of reactor materials, etc. JRR-4 is used for the purposes below; Medical irradiation (Boron Neutron Capture Therapy : BNCT), Prompt gamma-ray analyses, Sensitivity measurement of radiation detectors, Experiment in the nuclear reactor training, Practice of Reactor operation, Irradiation for activation analyses, RI productions, fission tracks, etc. In the fiscal year 2009, The research reactor JRR-3 was operated 7 cycles (cycle operation : 26days/cycle) for utilization sharing of the facility. And JRR-4 was operated 6 cycles (daily operation : 24 days). The volume contains 138 activity reports, which are categorized into the fields of neutron scattering (11 subcategories), neutron radiography, prompt gamma-ray analyses, neutron activation analyses, RI productions, and others submitted by the users in JAEA and from other organizations. (author)

  15. Activity report on the utilization of research reactors (JRR-3 and JRR-4). Japanese fiscal year, 2005

    International Nuclear Information System (INIS)

    2007-03-01

    In the fiscal year 2005, The research reactor JRR-3 was operated 7 cycles (cycle operation : 26days/cycle) for utilization sharing of the facility. And JRR-4 was operated 37 cycles (daily operation : 137 days). JRR-3 is used for the purposes below; Experimental studies such as neutron scattering, prompt gamma-ray analyses, neutron radiography. Irradiation for activation analyses, radioisotope (RI) productions, fission tracks. Irradiation test of reactor materials etc. JRR-4 is used for the purposes below; Medical irradiation (Boron Neutron Capture Therapy : BNCT). Prompt gamma-ray analyses. Sensitivity measurement of radiation detectors. Experiment in the nuclear reactor training. Practice of Reactor operation. Irradiation for activation analyses, RI productions, fission tracks etc. The volume contains 100 activity reports, which are categorized into the fields of neutron scattering (9 subcategories), neutron radiography, neutron activation analyses, RI productions, prompt gamma-ray analyses, and others submitted by the users in JAEA and from other organizations. (author)

  16. Activity report on the utilization of research reactors (JRR-3 and JRR-4). Japanese fiscal year, 2006

    International Nuclear Information System (INIS)

    2009-01-01

    In the fiscal year 2006, the research reactor JRR-3 was operated 7 cycles (cycle operation: 26 days/cycle) for utilization sharing of the facility. And JRR-4 was operated 37 cycles (daily operation: 151 days). JRR-3 is used for the purposes below; Experimental studies such as neutron scattering, prompt gamma-ray analyses, neutron radiography, Irradiation for activation analyses, radioisotope (RI) productions, fission tracks, Irradiation test of reactor materials, etc. JRR-4 is used for the purposes below; Medical irradiation (Boron Neutron Capture Therapy : BNCT), Prompt gamma-ray analyses, Sensitivity measurement of radiation detectors, Experiment in the nuclear reactor training, Practice of Reactor operation, Irradiation for activation analyses, RI productions, fission tracks, etc. The volume contains 294 activity reports, which are categorized into the fields of neutron scattering (11 subcategories), neutron radiography, neutron activation analyses, RI productions, prompt gamma-ray analyses, and others submitted by the users in JAEA and from other organizations. (author)

  17. Activity report on the utilization of research reactors (JRR-3 and JRR-4). Japanese fiscal year, 2009

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2014-02-15

    JRR-3 is used for the purposes below; Experimental studies such as neutron scattering, prompt gamma-ray analyses, neutron radiography, Irradiation for activation analyses, radioisotope (RI) productions, fission tracks, Irradiation test of reactor materials, etc. JRR-4 is used for the purposes below; Medical irradiation (Boron Neutron Capture Therapy : BNCT), Prompt gamma-ray analyses, Sensitivity measurement of radiation detectors, Experiment in the nuclear reactor training, Practice of Reactor operation, Irradiation for activation analyses, RI productions, fission tracks, etc. In the fiscal year 2009, The research reactor JRR-3 was operated 7 cycles (cycle operation : 26days/cycle) for utilization sharing of the facility. And JRR-4 was operated 6 cycles (daily operation : 24 days). The volume contains 138 activity reports, which are categorized into the fields of neutron scattering (11 subcategories), neutron radiography, prompt gamma-ray analyses, neutron activation analyses, RI productions, and others submitted by the users in JAEA and from other organizations. (author)

  18. APPLYING FISCAL IMPULSE IN ROMANIA IN PERIOD 2002-2013: DECREASING FISCAL PRESSURE VERSUS RISING TRANSFER PAYMENTS

    Directory of Open Access Journals (Sweden)

    Antoniu PREDESCU

    2014-12-01

    Full Text Available The first goal of a market economy is to obtain and preserve, in long term, economic growth; for this goal, there are a number of tools – macroeconomic policies, there is: fiscal policy, monetary policy, budgetary policy, etc. – at disposal of policy makers, so as to make such a project come true. This is not so easy, however: all these tools must be carefully calibrated and carefully used. One of the most important policy is fiscal policy (which can be defined, in brief, as the sum of all measures, procedures, tools and policies a government uses so as to modify, to its liking, macroeconomic outcomes; an important tool, also, is monetary policy – which tinkers, so to speak, with money, in all its forms and shapes. This paper, however, it is not limited to simply assess, theoretically, best uses for fiscal policy; it aims to analyze, meaningfully, the effectiveness of fiscal policy in Romania, between years 2002 and 2013, in order, not only to state what did go wrong with it in that interval, but to establish best ways in which, in Romania, fiscal policy – and monetary policy – can be put to best use, inclusively in order to do what is to be done for achieving long-lasting economic growth in the future.

  19. How long can austerity persist? The factors that sustain fiscal consolidations

    Directory of Open Access Journals (Sweden)

    David Lodge

    2013-06-01

    Full Text Available To put public debt on a sustainable path, many governments face the task of enacting large fiscal consolidation followed by years of sustained primary surpluses. By estimating hazard functions for the duration of consolidations, we analyse the features of past consolidation efforts across a panel of advanced economies. Our contribution is to identify the factors that help to start and sustain consolidations, separately discussing governments’ “commitment” to the cause as well as their “capacity” for action. Our analysis suggests that longer consolidations are initiated when public debt is high, fiscal deficits are large, the interest burden heavy and long-term sovereign bond yields elevated. However, we also find that a countries’ “capacity” to change course is important. Higher initial private sector savings, a stronger external balance, a competitive position and stable financial conditions appear to provide more scope for governments to sustain longer-lasting consolidations. Once we have controlled for the initial macroeconomic conditions, there is a lesser role for governments’ commitment as reflected in factors such as the composition and the pace of the fiscal adjustment or the political cycle in explaining the duration of consolidation. However, commitment to permanent, rather than temporary, fiscal adjustment is key.

  20. How Fiscal Policy Affects Non-Oil Economic Performance in Azerbaijan?

    Directory of Open Access Journals (Sweden)

    Khatai Aliyev

    2016-09-01

    Full Text Available The role of fiscal policy in promoting economic growth has been subject to many studies since its suggestion by Keynes who stated expansionary/contractionary impact of public expenditures/taxes. In this context, effectiveness of fiscal policy use to develop non-oil sector in resource rich economies should be studied. This paper investigates short- and long-run effects of budget expenditures and tax related budget revenues (direct transfers from oil fund excluded over non-oil GDP while controlling for oil price volatility and oil production in case of Azerbaijan. Autoregressive Distributed Lag Bounds Testing (ARDLBT Approach to cointegration is employed for data covering 2000Q1-2015Q2. Estimation results theoretically consistent and statistically significant long-run effects of both budget expenditures and tax-related budget revenues. However, in the short-run, the effects are contrary to the theoretical expectations. Findings are useful for Azerbaijan fiscal policy makers especially in the current complicated nature of economic processes in the economy due to oil related challenges.

  1. 42 CFR 54.10 - Fiscal accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Fiscal accountability. 54.10 Section 54.10 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS CHARITABLE CHOICE... PROJECTS FOR ASSISTANCE IN TRANSITION FROM HOMELESSNESS GRANTS § 54.10 Fiscal accountability. (a) Religious...

  2. Fiscal maneuver and restructuring of the Russian economy

    Directory of Open Access Journals (Sweden)

    Alexey Kudrin

    2017-09-01

    Full Text Available The paper discusses fiscal policy parameters through 2024. The suggested way to ensure long-term fiscal stability is stabilizing both the general government revenues and expenditures as percentages of GDP at levels differing by the public debt service payments and then applying a new version of the fiscal rule. The redistribution of fiscal spending from unproductive to productive areas (primarily investment in human and physical capital is considered to boost economic growth. The possible use of additional spending on education, public health, and transport systems is presented, as is the optimization of expenditures in nonproductive areas.

  3. Petroleum fiscality indicators; Reperes sur la fiscalite petroliere

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2008-02-15

    This document presents the different taxes imposed to petroleum products in France: domestic tax on petroleum products (TIPP) and added value tax (TVA). A comparison is made with the fiscality into effect in other European countries for some petroleum products. Then, the fiscality is detailed for the different petroleum products and automotive fuels with its regional modulations. Finally, the fiscal measures adopted in 2007 are detailed. They concern the transposition of the European directive 2003-96/CE into French right and some fiscal regime changes given to some economical sectors particularly penalized by the rise of petroleum energy prices in 2007. (J.S.)

  4. Monetary and Fiscal Policies for a Finite Planet

    Directory of Open Access Journals (Sweden)

    Adam Scanlan

    2013-06-01

    Full Text Available Current macroeconomic policy promotes continuous economic growth. Unemployment, poverty and debt are associated with insufficient growth. Economic activity depends upon the transformation of natural materials, ultimately returning to the environment as waste. Current levels of economic throughput exceed the planet’s carrying capacity. As a result of poorly constructed economic institutions, society faces the unacceptable choice between ecological catastrophe and human misery. A transition to a steady-state economy is required, characterized by a rate of throughput compatible with planetary boundaries. This paper contributes to the development of a steady-state economy by addressing US monetary and fiscal policies. A steady-state monetary policy would support counter-cyclical, debt-free vertical money creation through the public sector, in ways that contribute to sustainable well-being. The implication for a steady-state fiscal policy is that any lending or spending requires a careful balance of recovery of money, not as a means of revenue, but as an economic imperative to meet monetary policy goals. A steady-state fiscal policy would prioritize targeted public goods investments, taxation of ecological “bads” and economic rent and implementation of progressive tax structures. Institutional innovations are considered, including common asset trusts, to regulate throughput, and a public monetary trust, to strictly regulate money supply.

  5. Fiscal Deficits, Monetary Reform and Inflation Stabilization in Romania.

    NARCIS (Netherlands)

    van Wijnbergen, S.J.G.; Budina, N.

    2001-01-01

    Investigates the consistency between inflation, monetary reform and fiscal policy in Romania. Offers a framework for the assessment of the fiscal and monetary interactions of Romanian economy; Shows impact of inflation on fiscal inconsistency measure; Considers importance of consolidating public

  6. Fiscal year 1996 well installation program summary, Y-12 Plant Oak Ridge, Tennessee

    International Nuclear Information System (INIS)

    1997-04-01

    This report summarizes the well installation activities conducted during the federal fiscal year (FY) 1996 drilling program at the Oak Ridge Y-12 Plant, Oak Ridge Tennessee. Synopses of monitoring well construction/well development data, well location rationale, geological/hydrological observations, quality assurance/quality control methods, and health and safety monitoring are included. Two groundwater monitoring wells were installed during the FY 1996 drilling program. One of the groundwater monitoring wells was installed in the Lake Reality area and was of polyvinyl chloride screened construction. The other well, installed near the Ash Disposal Basin, was of stainless steel construction

  7. The gains from early intervention in Europe: Fiscal surveillance and fiscal planning using cash data

    Directory of Open Access Journals (Sweden)

    Andrew Hughes Hallett

    2012-06-01

    Full Text Available The use of real-time cash data allows us to make accurate intra-annual forecasts of an economy’s fiscal position, and to issue early warning signals for the need to correct fiscal imbalances. This paper shows how those signals can be used to design the necessary fiscal corrections, and discusses the gains that can be achieved from such interventions. Examples from Germany and Italy show that large corrections are often necessary early on to make adjustments later on acceptable and to keep debt ratios from escalating. There is a credibility issue here; we find the difference between front-loaded and back-loaded adjustment schemes is likely to be vital for the time consistency of fiscal policymaking. We also show that, without early interventions, the later deficit reductions typically double in size – meaning governments become subject to the excessive deficit procedure and significant improve-ment tests more often. Thus the budget savings from early intervention and the use of cash data are significant; in our examples they are similar in size to the operating budget of the department of housing and urban development in Germany. Similar results apply in other Eurozone countries.

  8. 24 CFR 968.145 - Fiscal closeout.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Fiscal closeout. 968.145 Section... PUBLIC HOUSING MODERNIZATION General § 968.145 Fiscal closeout. (a) Actual modernization cost certificate... for audit. After audit verification, HUD shall approve the AMCC. (b) Audit. The audit shall follow the...

  9. 13 CFR 120.952 - Fiscal agent.

    Science.gov (United States)

    2010-01-01

    ... Fiscal Agent to assess the financial markets, minimize the cost of sales, arrange for the production of... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Fiscal agent. 120.952 Section 120.952 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Development Company...

  10. Defense.gov Special Report: Fiscal Budget

    Science.gov (United States)

    Department of Defense Submit Search 2012 Fiscal Budget Published Feb. 15, 2011 Top Stories Commanders Cite Department is losing billions of dollars by Congress' failure to pass the department's fiscal 2011 budget . Gates told a Senate committee. Story Gates, Mullen Take Budget to Senate WASHINGTON, Feb. 17, 2011 - The

  11. Fiscal year 1995 final report for TTP SR-1320-04

    International Nuclear Information System (INIS)

    Cicero, C.A.; Bickford, D.F.; Marra, J.C.

    1995-01-01

    The purpose of this Technical Task Plan (TTP) in fiscal year 1995 was to develop vitrification technology for application to mercury and organic waste streams, which are considered problem streams for a large portion of the DOE complexes. In addition, efforts were continued for pilot-scale demonstrations on Rocky Flats Plant (RFP) Precipitate sludge, and Los Alamos National Laboratory (LANL) TA-50 sludge, which was a carry-over of fiscal year 1994 activities. Crucible-scale studies were performed on mercury and organic waste streams to determine the optimum glass compositions. The optimal compositions were then used to treat actual wastes on a bench-top scale. Reports were written to summarize the data and results from the mercury and organic studies. The pilot-scale studies with RFP and LANL simulated sludge used glass compositions determined in fiscal year 1994 studies. The pilot-scale studies were attempted in the EnVitCo cold-top melter and the Stir-Melter reg-sign stirred melter at the DOE/Industrial Center for Vitrification Research (Center)

  12. Annual report: Purchasing and Materials Management Organization, Sandia National Laboratories, fiscal year 1992

    Energy Technology Data Exchange (ETDEWEB)

    Zaeh, R.A.

    1993-04-01

    This report summarizes the purchasing and transportation activities of the Purchasing and Materials Management Organization for Fiscal Year 1992. Activities for both the New Mexico and California locations are included. Topics covered in this report include highlights for fiscal year 1992, personnel, procurements (small business procurements, disadvantaged business procurements, woman-owned business procurements, New Mexico commercial business procurements, Bay area commercial business procurements), commitments by states and foreign countries, and transportation activities. Also listed are the twenty-five commercial contractors receiving the largest dollar commitments, commercial contractors receiving commitments of $1,000 or more, integrated contractor and federal agency commitments of $1,000 or more from Sandia National Laboratories/New Mexico and California, and transportation commitments of $1,000 or more from Sandia National Laboratories/New Mexico and California.

  13. NUPEC (Nuclear Power Engineering Corporation) annual report 1998, activities in fiscal 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-12-01

    NUPEC was founded in March, 1976 under the initiative of scholars and private corporations including electric power companies, electric machinery and general construction companies. Ever since, NUPEC has been proceeding with its operations to meet the needs of the times with the support and cooperation of the government and academic circles. The specific activities so far include solving problems in the initial stage of light water reactors(LWRs) operation, engineering tests for improvement and standardization programs to develop domestic LWRs, seismic technology development and testing, assistance with accident analysis during safety examinations by government agency, human factor research, safety analysis of nuclear facilities, research of safety-related information, countermeasures for aging of LWRs and public acceptance activities. For such purposes, NUPEC has engineering laboratories in Tadotsu, Takasago, Isogo and Katsuta as well as a high performance parallel computer system for safety analysis at its headquarters. Among these facilities, the large-scale high-performance shaking table at Tadotsu Engineering Laboratory is attracting international attention for its capability for seismic testing. NUPEC is actively promoting international cooperation with international organizations and partners in the U.S., France, Germany, Russia and Asian countries through joint projects, information exchange, etc. NUPEC`s testing and analysis have contributed to improvement of safety and credibility of Nuclear power generation and to establishment and improvement of Japanese-originated LWR technology. A summary of our achievements in fiscal 1997 is presented in this annual report. (J.P.N.)

  14. Fiscal Year 2009 Revegetation Assessment

    Energy Technology Data Exchange (ETDEWEB)

    Michael Lewis

    2009-10-01

    This report summarizes the Fiscal Year 2009 Revegetation Assessment by Battelle Energy Alliance, LLC. This assessment was conducted to supplement documentation related to the Storm Water Pollution Prevention Plan for Construction Activities and to ensure that disturbed vegetation and soil at various locations are being restored. This report provides the following information for each site being monitored by the Idaho National Laboratory Environmental Support and Services: • Summary of each site • Assessment of vegetation status and site stabilization at each location • Recommendation(s) for each site.

  15. Fiscal Year 2010 Revegetation Assessment

    Energy Technology Data Exchange (ETDEWEB)

    Jenifer Nordstrom; Mike Lewis

    2010-11-01

    This report summarizes the Fiscal Year 2010 Revegetation Assessment by Battelle Energy Alliance, LLC. This assessment was conducted to supplement documentation related to the Storm Water Pollution Prevention Plan for Construction Activities and to ensure that disturbed vegetation and soil at various locations are being restored. This report provides the following information for each site being monitored by the Idaho National Laboratory Environmental Support and Services: • Summary of each site • Assessment of vegetation status and site stabilization at each location • Recommendation(s) for each site.

  16. THE LINK BETWEEN ACCOUNTING AND FISCAL EVASION

    Directory of Open Access Journals (Sweden)

    Silvia Lăzărescu (Marinescu

    2008-12-01

    Full Text Available 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.

  17. THE IMPACT OF ECONOMIC CRISIS ON THE FISCAL REVENUES

    Directory of Open Access Journals (Sweden)

    Inceu Adrian

    2009-05-01

    Full Text Available This paper tries to evaluate the situation of the fiscal revenues in Romania in the context of economic and financial crisis, because the fiscal revenues are the major source of financing the public expenditure. The evolution of the level of fiscal revenu

  18. 31 CFR 352.13 - Fiscal agents.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Fiscal agents. 352.13 Section 352.13 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE... Reserve Bank of Kansas City, 925 Grand Avenue, Kansas City, MO 64198 Dallas, San Francisco, Kansas City...

  19. 31 CFR 330.9 - Fiscal agents.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Fiscal agents. 330.9 Section 330.9 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE.... Federal Reserve Bank of Kansas City, 925 Grand Avenue, Kansas City, MO 64198 Dallas, San Francisco, Kansas...

  20. 31 CFR 332.12 - Fiscal agents.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Fiscal agents. 332.12 Section 332.12 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE... City, 925 Grand Avenue, Kansas City, MO 64198 Dallas, San Francisco, Kansas City, St. Louis AK, AR, AZ...

  1. Fiscal Feasibility Assessment Applied to Transport Infrastructure Projects

    Energy Technology Data Exchange (ETDEWEB)

    Guilherme de Aragão, J.J.; Santos Fontes Pereira, L. dos; Yamashita, Y.; Brandão, R.

    2016-07-01

    The demand for transport infrastructure investment is a latent issue for several countries, mainly for developing countries. However, investments in major logistics projects should be carefully evaluated, in order that their deployment induces development without endangering fiscal sustainability by excessive public indebtedness. Fiscal accounting practices used currently in the feasibility studies of transport infrastructures in Brazil are very limited, as they do not consider indirect and induced effects of the infrastructure investment in the fiscal evaluation. In addition, the corresponding influence area has not an established delimitation method. The aim of the present paper is to develop a model for calculating economic and fiscal impacts of transport infrastructure investment projects that includes the direct, indirect and induced effects within a reference area do be determined. First, different project assessment guides in Brazil and abroad are examined with a special focus on the assessment of economic and fiscal impacts of the projects. Based on the assessment experience and on the definition of the fiscal balance of an infrastructure project, the next step sets up a framework for the calculation of the impacts, using more simplified data. (Author)

  2. In-Depth Study Of European Union Fiscal Approximation

    Directory of Open Access Journals (Sweden)

    Andreea Roxana TOMI

    2011-05-01

    Full Text Available The current study presents a viewpoint on the EU fiscal policy contents, advocating the need for an in-depth understanding and acceleration of the 27 national fiscal system components and the creation of the EU Tax System that would enable the Single Market operation and the enforcement of the four fundamental liberties within the European Union. In the author’s opinion, the extant common fiscal policy elements are only marginal, while the actions aimed at an in-depth understanding of a broad fiscal policy are essential to the extent they point at both direct and indirect taxation aspects whose approximation is a priority.

  3. Why Europe has become environmentally cleaner: Decomposing the roles of fiscal, trade and environmental policies

    OpenAIRE

    López, Ramón; Palacios, Amparo

    2011-01-01

    This paper systematically examines the role of fiscal policy, trade and energy taxes on environmental quality in Europe using disaggregated data for 12 European countries over the 1995-2008 period. It uses a methodology that obtains estimates mostly free of time-varying omitted variable biases. Controlling for the scale effect, our estimations show that fiscal policies and energy taxes are effective in reducing the concentration of certain pollutants through different mechanisms. We also find...

  4. 31 CFR 316.12 - Fiscal agents.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Fiscal agents. 316.12 Section 316.12 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE..., Kansas City, MO 64198 Dallas, San Francisco, Kansas City, St. Louis AK, AR, AZ, CA, CO, HI, ID, IL...

  5. 31 CFR 342.9 - Fiscal agents.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Fiscal agents. 342.9 Section 342.9 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE... Avenue, Kansas City, MO 64198 Dallas, San Francisco, Kansas City, St. Louis AK, AR, AZ, CA, CO, HI, ID...

  6. Alberta's oil sands fiscal system : historical context and system performance

    International Nuclear Information System (INIS)

    2007-01-01

    This report described the fiscal system applied to Alberta's oil sands. It is the first technical report forming part of a series designed to provide information and to invite comment as part of the Government of Alberta's public review of the fiscal system applied to the province's oil and gas resources. Specifically, this report assessed the robustness of Alberta's oil sands fiscal system and assessed how the regime balanced the risks and rewards to both investors and Albertans across a range of expected and probable economic outcomes. The report provided an explanation of the history and context of Alberta's royalty regime and included a case-by-case approach. It also provided a discussion of the oil sands fiscal system description. Next, it described the methodology employed for the analysis of the oil sands fiscal system. It also provided the assumptions for 5 scenario cases and presented the fiscal map approach for assessing project economics and fiscal system performance. Last, summary observations were presented. It was found that the oil sands fiscal system is very flexible for adverse economic conditions and much less so for highly profitable conditions. tabs., figs

  7. Is the Fiscal Policy of the Czech Republic Pro-cyclical?

    Directory of Open Access Journals (Sweden)

    Martin Rolák

    2015-01-01

    Full Text Available The main goal of this paper is to analyse whether the fiscal policy of the Czech Republic is anti-cyclical. This analysis is carried out through decomposing the government’s balance into its cyclical and structural part. The first differences of the structural part are then put in relation to the output gap to determine whether the fiscal policy is pro- or anti-cyclical. Moreover, the correlation of government expenditures and revenues with the business cycle is also subject of our analysis. We also examine whether the fiscal rules which the Czech Republic would have to adhere to once it enters the euro area limit fiscal policy as a stabilizing mechanism.The paper concludes that the fiscal policy in the Czech Republic was for the most part rather of a random character than anti-cyclical during the examined period 1998–2013. This conclusion has two implications. Firstly, there is still room for improvement in fully and consistently utilizing fiscal policy to stabilise the Czech economy throughout economic cycles. Secondly, fiscal rules would not limit the Czech government to practice anti-cyclical fiscal policy if they have been implemented since 1998.

  8. Observations on the National Aeronautics and Space Administration's Fiscal Year 1999 Performance Report and Fiscal Year 2001 Performance Plan

    National Research Council Canada - National Science Library

    2000-01-01

    As you requested, we have reviewed the 24 Chief Financial Officers (CFO) Act agencies' fiscal year 1999 performance reports and fiscal year 2001 performance plans required by the Government Performance and Results Act of 1993 (GPRA...

  9. 78 FR 63310 - Senior Executive Service; Fiscal Service Performance Review Board

    Science.gov (United States)

    2013-10-23

    ... Performance Review Board AGENCY: Bureau of the Fiscal Service, Treasury. ACTION: Notice. SUMMARY: This notice announces the appointment of the members of the Fiscal Service Performance Review Board (PRB) for the Bureau of the Fiscal Service (Fiscal Service). The PRB reviews the performance appraisals of career senior...

  10. CONSIDERATIONS REGARDING TO THE LAW OF FISCAL-BUDGETARY RESPONSIBILITY

    Directory of Open Access Journals (Sweden)

    Cirmaciu Diana

    2010-07-01

    Full Text Available A law of fiscal-budgetary responsibility which is firmly based and structured can outline the general parameters which can constitute the basis of creation of some decisions in sustainable fiscal politics through stipulating fiscal principles, rules concerning with budgetary incomes, public debts, deficits, expenses and risk management.

  11. Bangladesh : Fiscal Costs of Non-Financial Public Corporations

    OpenAIRE

    Kojo, Naoko C.

    2010-01-01

    The overall fiscal position of Bangladesh looks sustainable, but there are concerns that the country may be trapped in a low revenue-low capital spending equilibrium, which is holding back Bangladesh’s growth potential. Eliminating wasteful spending and halting fiscal drains through inefficient non-financial public corporations (NFPCs) are important ways to create fiscal space, particularly in the area of infrastructure. This paper reviews the financial performance of the NFPC ...

  12. Buried Waste Integrated Demonstration fiscal Year 1994 close-out report

    International Nuclear Information System (INIS)

    Owen, K.J.

    1995-07-01

    The Buried Waste integrated Demonstration (BWID) supports the applied research, development, demonstration, and evaluation of a multitude of advanced technologies. These technologies are being integrated to form a comprehensive remediation system for the effective and efficient remediation of buried waste. These efforts are identified and coordinated in support of the US Department of Energy Environmental Restoration and Waste Management needs and objectives. BWID works with universities and private industry to develop these technologies, which are being transferred to the private sector for use nationally and internationally. A public participation policy has been established to provide stakeholders with timely and accurate information and meaningful opportunities for involvement in the technology development and demonstration process. To accomplish this mission of identifying technological solutions for remediation deficiencies, the Department of Energy Office of Technology Development initiated BMD at the Idaho National Engineering Laboratory. This report summarizes the activities of the BWID program during Fiscal Year 1994. In Fiscal Year 1995, these activities are transitioning into the Landfill Stabilization Focus Area

  13. Annual report of Nuclear Engineering Research Laboratory, Faculty of Engineering, University of Tokyo, fiscal year 1996

    International Nuclear Information System (INIS)

    1997-08-01

    This report summarizes research and educational activities, operation status of the research facilities of the Nuclear Engineering Research Laboratory, Faculty of Engineering, University of Tokyo on fiscal year 1996. This facility has four major research facilities such as fast neutron source reactor 'Yayoi', electron Linac, fundamental experiment facility for nuclear fusion reactor blanket design and high fluence irradiation facility(HIT). Education and research activities are conducted in a wide fields of nuclear engineering using these facilities. The former two facilities are available for various studies by universities all over Japan, facility for nuclear fusion reactor blanket design is utilized for research within the Faculty of Engineering and HIT is used for the research within the University of Tokyo. The facility established a plan to reorganized into a nation wide research collaboration center in fiscal year 1995 and after further discussion of a future program it is decided to hold 'Nuclear energy symposium' periodically after fiscal year 1997 as a part of the activity for appealing the research results to the public. (G.K.)

  14. The Impact of a Business Education on Fiscal Conservatism

    Science.gov (United States)

    Noël, Noel Mark; Trocchia, Philip; Luckett, Michael

    2015-01-01

    This article examines the differences in fiscal conservatism between students enrolled in a college of business and those enrolled as nonbusiness majors. Fiscal conservatism is examined using two constructs: fiscal ideology (a) at a macro level and (b) at a micro level, students' ability to monitor and regulate their personal consumer spending…

  15. Money Market Operations in Fiscal 2007

    OpenAIRE

    Financial Markets Department

    2008-01-01

    Throughout fiscal 2007, the Bank of Japan conducted money market operations with the uncollateralized overnight call rate as the operating target. The target level for the uncollateralized overnight call rate remained at "around 0.5 percent" throughout all of fiscal 2007. During this period, the basic loan rate applied to the complementary lending facility was 0.75 percent.

  16. Extravehicular Activity Systems Education and Public Outreach in Support of NASA's STEM Initiatives in Fiscal Year 2011

    Science.gov (United States)

    Paul, Heather; Jennings, Mallory A.; Lamberth, Erika Guillory

    2012-01-01

    NASA's goals to send humans beyond low Earth orbit will involve the need for a strong engineering workforce. Research indicates that student interest in science, technology, engineering, and math (STEM) areas is on the decline. According to the Department of Education, the United States President has mandated that 100,000 educators be trained in STEM over the next decade to reduce this trend. NASA has aligned its Education and Public Outreach (EPO) initiatives to include emphasis in promoting STEM. The Extravehicular Activity (EVA) Systems Project Office at the NASA Johnson Space Center actively supports this NASA initiative by providing subject matter experts and hands-on, interactive presentations to educate students, educators, and the general public about the design challenges encountered as NASA develops EVA hardware for exploration missions. This paper summarizes the EVA Systems EPO efforts and metrics from fiscal year 2011.

  17. New Madrid seismotectonic study. Activities during fiscal year 1982

    International Nuclear Information System (INIS)

    Buschbach, T.C.

    1984-04-01

    The New Madrid Seismotectonic Study is a coordinated program of geological, geophysical, and seismological investigations of the area within a 200-mile radius of New Madrid, Missouri. The study is designed to define the structural setting and tectonic history of the area in order to realistically evaluate earthquake risks in the siting of nuclear facilities. Fiscal year 1982 included geological and geophysical studies aimed at better definition of the east-west trending fault systems - the Rough Creek and Cottage Grove systems - and the northwest-trending Ste. Genevieve faulting. A prime objective was to determine the nature and history of faulting and to establish the relationship with that faulting and the northeast-trending faults of the Wabash Valley and New Madrid areas. 27 references, 61 figures

  18. Concorrência fiscal prejudicial

    OpenAIRE

    Mendes, Narciso Manuel Marques

    2011-01-01

    Mestrado em Fiscalidade A crescente mobilidade de pessoas e capitais, e o desenvolvimento e utilização das novas tecnologias conduziram ao fenómeno da globalização da economia, do qual resultou um forte aumento da concorrência fiscal entre países. O fenómeno da concorrência fiscal deve, por si só, ser considerado como positivo, uma vez que beneficia os cidadãos e impõe uma pressão no sentido da redução das despesas públicas ao Estado. Contudo, uma concorrência ilimitada poderá tornar os si...

  19. Monetary and Fiscal Policy Coordination

    OpenAIRE

    Hanif, Muhammad N.; Arby, Muhammad Farooq

    2003-01-01

    Macroeconomic policies are meant to achieve non-inflationary, stable growth. There are two major groups of policy instruments to achieve the purpose; one is related to monetary conditions and the other to fiscal conditions. Monetary instruments are employed by the central bank and fiscal instruments are employed by ministry of finance. The objectives and implications of policy measures taken by the two institutions often conflict with each other and thus call for policy coordination for effec...

  20. Activity report on the utilization of research reactors (JRR-3 and JRR-4). Japanese fiscal year, 2008

    International Nuclear Information System (INIS)

    2014-02-01

    JRR-3 is used for the purposes below; Experimental studies such as neutron scattering, prompt gamma-ray analyses, neutron radiography, Irradiation for activation analyses, radioisotope (RI) productions, fission tracks, Irradiation test of reactor materials, etc. JRR-4 is used for the purposes below; Medical irradiation (Boron Neutron Capture Therapy : BNCT), Prompt gamma-ray analyses, Sensitivity measurement of radiation detectors, Experiment and practice in the nuclear reactor training, Irradiation for activation analyses, RI productions, fission tracks etc. In the fiscal year 2008, the research reactor JRR-3 was operated for 7 cycles (cycle operation : 26days/cycle) for utilization sharing of facility. The research reactor JRR-4 was not operated in 2008. Because a crack was found on the weld of the aluminum cladding of a graphite reflector element. JRR-4 has remained shutdown until the reflector elements were replaced. The volume contains 250activity reports, which are categorized into the fields of neutron scattering (11 subcategories), neutron radiography, neutron activation analyses, and others submitted by the users in JAEA and other Organizations. (author)

  1. Impact of the oil price and fiscal facilities on offshore mining at the Dutch Continental Shelf

    International Nuclear Information System (INIS)

    Cate, Arie ten; Mulder, Machiel

    2007-01-01

    The surge in the oil price has raised questions about the magnitude of global reserves of oil. According to some analysts, the current high oil prices indicate a looming decline in the global production of oil. Others believe, however, that the increased level of the oil price encourages exploration and production activities, bringing the oil price to a lower equilibrium level in the near future. In this paper, we assess the impact of the unit profit (depending on the oil price) as well as fiscal facilities on the level of exploration and development drillings in the Dutch Continental Shelf. We conducted an econometric analysis of exploration and development drillings in the Dutch Continental Shelf over the period 1981-2003. Except a few fiscal changes, the regulatory framework for offshore activities in the Netherlands, the so-called 'small fields policy' was unchanged in this period. We find that the expected unit profit based on a moving average of the oil price significantly explains the level of both exploration and development drillings. In addition, the analysis suggests that fiscal facilities have only a temporary effect on exploration activities but are more important for development activities. We conclude that the oil price is a major economic incentive for activities of the mining industry

  2. Fiscal greening. An outline of fiscal options to relieve the environment

    International Nuclear Information System (INIS)

    2001-07-01

    Dutch environmental taxes belong to the most environment-friendly taxes in Europe. In the last 15 year a large number of measures is implemented to stimulate positive behavioral changes and to finance environmental policy. The contribution of those so-called green taxes is 14% of the total tax income with positive effects on energy consumption, water use and waste disposal.l. In order to maintain the lead in this respect, the working group Greening of the fiscal system II recommends several new measures. Also, the working group studied energy taxes for large consumers, taxes for parking, and how the presentation of regulating effects of the greening measures can be improved. In total, the working group studied circa 80 fiscal options to deburden the environment

  3. Defense.gov Special Report: 2013 Fiscal Budget

    Science.gov (United States)

    Department of Defense Submit Search 2013 Fiscal Budget Published Feb. 13, 2012 Top Stories Budget Proposal Slows Cost Growth, Pentagon Leaders Say The Defense Department's proposed fiscal 2013 budget request Department officials told a Senate panel. Story Officials Seek Construction Funds, More BRAC in Budget

  4. Ecological Monitoring and Compliance Program Fiscal Year 2003 Report

    Energy Technology Data Exchange (ETDEWEB)

    Bechtel Nevada

    2003-12-01

    The Ecological Monitoring and Compliance program, funded through the U.S. Department of Energy, National Nuclear Security Administration Nevada Site Office, monitors the ecosystem of the Nevada Test Site and ensures compliance with laws and regulations pertaining to Nevada Test Site biota. This report summarizes the program's activities conducted by Bechtel Nevada during fiscal year 2003.

  5. The Fiscal Trilemma in a Danish Perspective

    DEFF Research Database (Denmark)

    Højbjerg Jacobsen, Rasmus; Nielsen, Søren Bo; Sørensen, Anders

    2013-01-01

    This article argues that the "fiscal trilemma"-the tension between sufficient revenue and long-run fiscal sustainability on one side; medium- to long-run growth opportunities on the other; and progressivity and avoidance of inequality on the third side-is very much present in Denmark. We provide...... an overview of main features of the Danish tax system; the state of fiscal balances in the short and longer run; growth and productivity developments; and the extent of inequality in the Danish society. Thereafter, we go into details with reforms and changes in the tax system over the last twenty-five years...

  6. Savannah River Site`s Site Specific Plan. Environmental restoration and waste management, fiscal year 1992

    Energy Technology Data Exchange (ETDEWEB)

    1991-08-01

    This Site Specific Plan (SSP) has been prepared by the Savannah River Site (SRS) in order to show the Environmental Restoration and Waste Management activities that were identified during the preparation of the Department of Energy-Headquarters (DOE-HQ) Environmental Restoration and Waste Management Five-Year Plan (FYP) for FY 1992--1996. The SSP has been prepared in accordance with guidance received from DOE-HQ. DOE-SR is accountable to DOE-HQ for the implementation of this plan. The purpose of the SSP is to develop a baseline for policy, budget, and schedules for the DOE Environmental Restoration and Waste Management activities. The plan explains accomplishments since the Fiscal Year (FY) 1990 plan, demonstrates how present and future activities are prioritized, identifies currently funded activities and activities that are planned to be funded in the upcoming fiscal year, and describes future activities that SRS is considering.

  7. Atomic Safety and Licensing Board Panel Biennial Report, Fiscal Years 1993--1994. Volume 6

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-08-01

    In Fiscal Year 1993, the Atomic Safety and Licensing Board Panel (``the Panel``) handled 30 proceedings. In Fiscal Year 1994, the Panel handled 36 proceedings. The cases addressed issues in the construction, operation, and maintenance of commercial nuclear power reactors and other activities requiring a license form the Nuclear Regulatory Commission. This report sets out the Panel`s caseload during the year and summarizes, highlight, and analyzes how the wide- ranging issues raised in those proceedings were addressed by the Panel`s judges and licensing boards.

  8. Atomic Safety and Licensing Board Panel Biennial Report, Fiscal Years 1993--1994. Volume 6

    International Nuclear Information System (INIS)

    1995-08-01

    In Fiscal Year 1993, the Atomic Safety and Licensing Board Panel (''the Panel'') handled 30 proceedings. In Fiscal Year 1994, the Panel handled 36 proceedings. The cases addressed issues in the construction, operation, and maintenance of commercial nuclear power reactors and other activities requiring a license form the Nuclear Regulatory Commission. This report sets out the Panel's caseload during the year and summarizes, highlight, and analyzes how the wide- ranging issues raised in those proceedings were addressed by the Panel's judges and licensing boards

  9. Scale determinants of fiscal investment in geological exploration: evidence from China.

    Science.gov (United States)

    Lu, Linna; Lei, Yalin

    2013-01-01

    With the continued growth in demand for mineral resources and China's efforts in increasing investment in geological prospecting, fiscal investment in geological exploration becomes a research hotspot. This paper examines the yearly relationship among fiscal investment in geological exploration of the current term, that of the last term and prices of mining rights over the period 1999-2009. Hines and Catephores' investment acceleration model is applied to describe the scale determinants of fiscal investment in geological exploration which are value-added of mining rights, value of mining rights and fiscal investment in the last term. The results indicate that when value-added of mining rights, value of mining rights or fiscal investment in the last term moves at 1 unit, fiscal investment in the current term will move 0.381, 1.094 or 0.907 units respectively. In order to determine the scale of fiscal investment in geological exploration for the current year, the Chinese government should take fiscal investment in geological exploration for the last year and the capital stock of the previous investments into account. In practice, combination of government fiscal investment in geological exploration with its performance evaluation can create a virtuous circle of capital management mechanism.

  10. Fiscal and Financial Stability in Romania - An Overview

    Directory of Open Access Journals (Sweden)

    Florin OPREA

    2013-10-01

    Full Text Available The recent financial crisis has seriously shaken economies around the world, and raised serious doubts about the long-term viability of the public policies to remedy market imperfections. The effect has been pronounced for Romania, a newly transitioned country with a fragile market economy due to political, economic and social consequents. This paper examines the correlation between fiscal policy and financial stability in Romania in the period from 1990 to 2011. Specifically, we analyze the country’s main monetary and fiscal policy decisions and their associations with macro-economic variables, highlighting the requirements for a sustainable macro-economic policy and whether such requirements have been met in Romania. Based on the results, we further outline recommendations to improve Romania’s public policy initiatives, considering the specific correlations between monetary and fiscal policies. The results for the period under study indicate that fiscal and monetary policies promoted in Romania have not been consistently harmonized, at times lacking necessary mutual support, or even generating conflicting outcomes favorable to the manifestation of fiscal and financial instability.

  11. Report on estimated nuclear energy related cost for fiscal 1991

    International Nuclear Information System (INIS)

    1991-01-01

    The report first describes major actions planned to be taken in Japan in fiscal 1991 in the field of nuclear energy utilization. Major activities to be made for comprehensive strengthening of safety assurance measures are described, focusing on improvement of nuclear energy related safety regulations, promotion of research for safety assurance, improvement and strengthening of disaster prevention measures, environmental radioactivity surveys, control of exposure of workers engaged in radioactivity related jobs, etc. The report then describes actions required for the establishment of a nuclear fuel cycle, focusing on the procurement of uranium resources, establishment of a uranium enrichment process, reprocessing of spent fuel, application of recovered uranium, etc. Other activities are required for the development of new type reactors, effective application of plutonium, development of basic techniques, international contributions, cooperation with the public. Then, the report summarizes estimated costs required for the activities to be performed by the Japan Atomic Energy Research Institute, Power Reactor and Nuclear Fuel Development Corporation, National Institute of Radiological Sciences, Institute of Physical and Chemical Research. (N.K.)

  12. Report for fiscal 1981 of committee on industrial solar system practical application technologies development; 1981 nendo sangyoyo solar system jitsuyoka gijutsu kaihatsu iinkai hokokusho

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1982-03-01

    NEDO (New Energy and Industrial Technology Development Organization) has been engaged in the development of technologies for the practical application of industrial solar systems since fiscal 1980, and has a committee established to ensure smooth progress of the endeavor. Outlined in this report are mainly the agendas of the fiscal 1981 committee and working group activities. Taken up at the 1st committee meeting convened on September 18, 1981, were the outline of the results of research conducted in fiscal 1980, plans for fiscal 1981 and their progress, plans for fiscal 1982, presentation at the International Solar Energy Society congress, and the course for system development efforts to follow. The 2nd meeting covered investigations of the actualities of dyeing plants, execution plans for fiscal 1982, and the prospects. The 3rd meeting involved a study of system flow. The cascading heat process working group at its 1st meeting discussed the achievements of fiscal 1980, plans for fiscal 1981 and their progress, plans for fiscal 1982, and presentation at the International Solar Energy Society congress. The 2nd meeting covered execution plans for fiscal 1982, the prospects, and system flow. The fixed heat process working group at its 1st meeting discussed the achievements of fiscal 1980, plans for fiscal 1981 and their progress, plans for fiscal 1982, and the International Solar Energy Society congress. The 2nd meeting took up execution plans for fiscal 1982, the prospects, and system flow. (NEDO)

  13. Report on survey for high-performance industrial furnace introduction field test project in fiscal 1999. Activities to promote proliferation of the introduction to subject project related business entities; 1999 nendo koseino kogyoro donyu field test jigyo chosa hokokusho. Taisho jigyosha eno fukyu sokushin katsudo

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2000-03-01

    This paper reports the survey on high-performance industrial furnace introduction field test project in fiscal 1999. The development of a high-performance industrial furnace having been performed by NEDO since fiscal 1993 has completed the fundamental development research in fiscal 1998, and the planned achievements were verified (large energy saving, reduction of NOx emission, and down-sizing). Upon the result, the introduction field test project has started in fiscal 1998 for three years until fiscal 2000. The number of research items adopted in fiscal 1998 was 58, and those in fiscal 1999 was 51, which are progressing smoothly at the present. Reduction in CO2 emission of 50,000 tons was demonstrated as the achievement in fiscal 1998, and NOx emission realized the regulation value or lower in cities wherein each operator is executing the project. Several cases of down-sizing were also reported. In the proliferation promoting project in fiscal 1998, activities were made mainly to the subject project related business entities in relation with the development achievements and general technologies for the high-performance furnace. In fiscal 1999, communication transmission was continued by using information tools on introduction of the achievements and technologies. Attempts will be made on promoting the proliferation of the field test project in the future through a number of technology lecture meetings performed by specialists. (NEDO)

  14. RCRA and operational monitoring 1994 fiscal year work plan, WBS 1.5.3

    Energy Technology Data Exchange (ETDEWEB)

    1993-12-01

    RCRA & Operational Monitoring (ROM) Program Office manages the direct funded Resource Conservation Recovery Act (RCRA) and Operational Monitoring under Work Breakdown Structure (WBS) 1.5.3. The ROM Program Office is a Branch of liquid Waste Disposal, a part of Restoration and Remediation of Westinghouse Hanford Company (WHC). The Fiscal Year Work Plan (FYWP) takes it direction from the Multi-Year Program Plan (MYPP). The FYWP provides the near term, enhanced details for the Program Office to use as baseline Cost, Scope and Schedule. Changs Control administered during the fiscal year is against the baseline provided by the FYWP.

  15. RCRA and operational monitoring 1994 fiscal year work plan, WBS 1.5.3

    International Nuclear Information System (INIS)

    1993-12-01

    RCRA ampersand Operational Monitoring (ROM) Program Office manages the direct funded Resource Conservation Recovery Act (RCRA) and Operational Monitoring under Work Breakdown Structure (WBS) 1.5.3. The ROM Program Office is a Branch of liquid Waste Disposal, a part of Restoration and Remediation of Westinghouse Hanford Company (WHC). The Fiscal Year Work Plan (FYWP) takes it direction from the Multi-Year Program Plan (MYPP). The FYWP provides the near term, enhanced details for the Program Office to use as baseline Cost, Scope and Schedule. Changs Control administered during the fiscal year is against the baseline provided by the FYWP

  16. Summary report of Hanford Site well remediation and decommissioning activities for fiscal year 1994

    International Nuclear Information System (INIS)

    Reynolds, K.D.

    1994-01-01

    Remediation and decommissioning of Hanford Site wells has become an integral part of Hanford Site Environmental Restoration (ER) and Resource Conservation and Recovery Act of 1976 (RCRA) groundwater monitoring programs. A well remediation and decommissioning program was funded and implemented in fiscal year (FY) 1993 under the RCRA and Operational Monitoring (ROM) Program. Funding for this work increased in FY 1994. In FY 1994 well decommissioning activities conducted for the ROM program were centered around the 200 West Area; activities for the ER program were centered in the Fitzner/Eberhart Arid Land Ecology (ALE) (Reserve) unit and the Wahluke Slope (North Slope) area. A total of 116 wells and test borings were decommissioned between the two programs during FY 1994. Additionally, five wells were identified as in need of remediation and were successfully brought into compliance with regulatory requirements. As Hanford Site restoration and remediation efforts increase in scope, the well decommissioning program will remain dynamic. The program will aggressively seek to fulfill the needs of the various environmental cleanup and groundwater/vadose monitoring programs. Wells that do not meet regulatory requirements for preservation will continually be identified and remediated or decommissioned accordingly

  17. Estimation of nuclear power-related expenditures in fiscal 1982

    International Nuclear Information System (INIS)

    1981-01-01

    In fiscal 1982 (April to March, 1983), the research and development on nuclear power should be promoted actively and extensively by taking the appropriate measures. In view of the importance, the budgetary expenditures are to be estimated duly for the purpose, considering also the stringent financial situation. The budgetary expenditures for nuclear power estimated for the fiscal year 1982 are about 292,800 Million in total and the obligation act limit is about 139,900 Million. The following matters are described: nuclear power-related measures for securing nuclear power safety, promotion of nuclear power generation, establishment of the nuclear fuel cycle, development of power reactors, research on nuclear fusion, strengthening of the foundation in nuclear power research, development and utilization, promotion of international cooperation, etc.; estimated budgetary expenditures; tables of budgetary demands in various categories. (J.P.N.)

  18. 42 CFR 54a.10 - Fiscal accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Fiscal accountability. 54a.10 Section 54a.10 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS CHARITABLE CHOICE... PREVENTION AND TREATMENT SERVICES § 54a.10 Fiscal accountability. (a) Religious organizations that receive...

  19. The restructuring of the fiscal equalization system in Croatia

    Directory of Open Access Journals (Sweden)

    Marko Primorac

    2014-12-01

    Full Text Available The aim of this paper is to propose a model of fiscal equalization in Croatia. This paper tests the hypothesis of a lack of effectiveness of the existing fiscal equalization model compared to a model that would be based on alleviating the difference in the potential to collect revenue from the personal income tax and surtax. Fiscal inequalities of local government units are determined first under the current equalization system by calculating the Gini coefficients and graphically presented with Lorenz curves. Thereafter, a distribution of equalization grants is simulated based on the new (proposed model. The effectiveness of the proposed model in alleviating the fiscal inequalities is determined in relation to the effectiveness of the current equalization system. It was found that the model based on equalizing the difference in the capacity to collect revenue from the personal income tax and surtax alleviates inequalities in fiscal capacities of local government units much better than the existing system at the same cost. The main conclusion is that the fiscal equalization in Croatia should urgently be redesigned in order to improve efficiency and fairness, but also the transparency and credibility of the equalization system.

  20. Fiscal Revenues in the European Union. A Comparative Analysis

    Directory of Open Access Journals (Sweden)

    Gheorghe Hurduzeu

    2014-12-01

    Full Text Available The objective of this paper is to analyze fiscal revenues registered by the European Union member states in order to determine groups with similar fiscal structures, their composition and to identify the similarities that characterize European countries in this respect. The research conducted in this paper is relevant especially for countries as Romania, which is in the process of adopting the European single currency, as is allows us to determine which countries are similar in terms of fiscal structure so that the comparison is carried out mainly with those countries. The analysis of European fiscal structures allows a better identification of tax preferences within the European Union and highlights the types of taxation that would allow leeway in implementing long term fiscal strategies, which could lead to improvements in macroeconomic dynamics registered by each member state and also at Union level.

  1. Annual report, fiscal year 1974-1975

    International Nuclear Information System (INIS)

    1976-01-01

    This report presents the activities of the Philippine Atomic Energy Commission for fiscal year 1974-1975. Most of these activities in which the Commission was engaged were tied up to the national nuclear power development program and the development of a technique for uranium prospecting as well as assessing uranium deposits. A five-year program was also drawn up which was approved by the office of the President. The program component consisted largely of nuclear power development, preservation of the environment and basic science research. Also during the period under report, the Commission assumed the role of a human resources bank from which experts were drawn not only by other Government agencies but also foreign organizations

  2. AN OVERVIEW OF FISCAL CONSOLIDATION PROCESS IN THE EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    Iulia Andreea Bucur

    2014-12-01

    Full Text Available This paper aims to explore, based on theoretical and empirical research in the field and on data available on Eurostat and European Commission, in the context of financial significant imbalances and thus of the financial stress in the EU countries and especially in the Euro area, the main developments in the fiscal consolidation process given the fiscal effort of each country towards fiscal union. Since the financial crisis started in 2008, many EU Member States demonstrates an obvious macroeconomic imbalance which requires increased responsibility regarding fiscal developments. The impact of the crisis and the causes of sovereign debt high levels trends varied between EU countries as well as the budget deficit levels. Thus, the main priority for EU members must be the continuation of differentiated fiscal consolidation, given the specificities of each economy, favoring growth. The medium-term fiscal policy needs to focus on consolidating public finances along with restoring long-term sustainability.

  3. Fiscal policy in the European Union – present and perspectives

    Directory of Open Access Journals (Sweden)

    Eugenia Ramona Mara

    2012-04-01

    Full Text Available This article analyzes the main trends of fiscal policy in the European Union, following the economic crisis impact and fiscal policy measures that were applied in this economic context. The study is focused in a few key areas: the evolution of fiscal policy captured by indicators measuring tax burden, public sector size analysis by quantifying public expenditure share in GDP and the evolution of budget deficits. Finally, the study watched correlations between fiscal policy and macroeconomic developments, identifying trends and anticipating possible solutions of fiscal policy to achieve the required coordinates of fiscal governance in the European Union. For realizing this study we use annual data from Eurostat Database for 2000-2010 for EU countries. The major findings of the study are the negative impact of the size of public sector on economic growth for EU and also for Romania and the increase of the tax revenue if the economic growth rates increase.

  4. FINANCIAL AUDIT: Capitol Preservation Fund's Fiscal Years 2001 and 2000 Financial Statements

    National Research Council Canada - National Science Library

    Franzel, Jeanette

    2002-01-01

    The statements of the financial position of the Capitol Preservation Fund (the Fund) as of September 30, 2001, and 2000 were audited, and the related statements of activities and statements of cash flows for the fiscal years then ended...

  5. The Impact of Fiscal Policies on the Socioeconomic Determinants of Health.

    Science.gov (United States)

    Mosquera, Isabel; González-Rábago, Yolanda; Bacigalupe, Amaia; Suhrcke, Marc

    2017-04-01

    There has been considerable recent debate around the alleged impact of discretionary fiscal policies - especially austerity policies - on health and health inequalities. Assuming that most of the impact will have to run via the effect of fiscal policies on socioeconomic determinants of health (SDH), it is of interest to gain a further understanding of the relationship between fiscal policies and SDH. Therefore, the aim of this article is to review the recent evidence on the impact of discretionary fiscal policies on key SDH, i.e. income, poverty, education, and employment, in high income OECD countries. We find that there are no simple answers as to how fiscal policy affects those determinants of health. The effects of contractionary and expansionary fiscal policies on the analyzed SDH vary considerably across countries and will largely depend on the pre-crisis situation. Contractionary fiscal policies seem to have increased poverty, while their impact on income inequality will be influenced by the composition of the implemented measures. More empirical research trying to directly link fiscal policies to health outcomes, while taking into account of some of the mechanisms encountered here, would be worthwhile.

  6. POST-CRISIS FISCAL DILEMMAS IN ROMANIA

    Directory of Open Access Journals (Sweden)

    IFRIM MIHAELA

    2015-08-01

    Full Text Available This paper represents a synthetic exposure in critical note of some aspects of fiscal policy after the economic crisis in Romania. The paper aimed to analyze several topics related to taxation that are found in current debates in Romania, in the context of the need to establish a coherent legal framework compatible with sustainable economic growth. I considered pointing the moral aspects related to taxation, analysis of the tax-expenditure tandem and criticize the prevalence of the Keynesian approach to fiscal policy in Romania. From the research method point of view, the approach is a qualitative one, in a praxeological note based on economic argumentation. This paper is not intended to provide advice on fiscal policy, but to expose the necessary ideas for understanding its implications.

  7. Fiscal planning of private electricity production projects

    International Nuclear Information System (INIS)

    Gauthier, R.

    2002-01-01

    Various fiscal considerations frequently encountered in the context of the planning of private electricity production projects were described. Two major themes were discussed: 1) the different jurisdictional vehicles that can be used during the planning of private electricity production projects and the associated fiscal considerations, and 2) the two main fiscal incentives of the Income Tax Act (Canada) which could impact on the financing and operation costs of such a project, namely the accelerated amortization and the possibility of deducting the costs associated to renewable energies and energy savings in Canada. This was a general presentation that did not go into specific details and did not represent a legal opinion. refs

  8. Development Achievements at Pittsburg State University for Fiscal Year 1988.

    Science.gov (United States)

    Smoot, Joseph G.

    The development report for Pittsburg State University's (PSU) fiscal year 1988 is presented. The most important objective of PSU's development program is to provide funding beyond the state support in order to distinguish the university among its U.S. peers. Chapters include an overview of FY 1988 development activities, the Annual Fund, the…

  9. ECO – FISCAL POLICY IN ROMANIA: MITH OR REALITY

    Directory of Open Access Journals (Sweden)

    Vuta Mariana

    2012-12-01

    Full Text Available Fiscal ecology has become in recent years a very interesting subject in Romania and in the recent European context specialists are filling their agendas with points about the environmental policy and the environmental fiscal policy are top priorities. But is there the Romanian stat able to use environmental fiscal instruments in order to regulate economical agents behavior or is the state just using them as fiscal instruments with no environmental purpose? In a world that is constantly moving and is facing different problems, states are trying to find new ways to create budgetary resources in a crisis situation. What is Romania’s position? Environmental Romanian fiscal policy has to be though in the general economic context, being included in the general social and economical problems. Thus, the fiscal policy should aim at integrating into costs consumption and production externalities but his causes several effects hard to dimension. The Romanian fiscal system needs hard coercion measures and a total rethinking of the imposing system in order to become efficient. Therefore, only after 2000 we can state that Romania had real environmental taxes but how are often modified both as way of determination and imposing base, things that have generated lack of trust and even panic among the economic agents. In this context, the paper aims to underline the environmental fiscal policy characteristics applied in the European Union states and especially Romania, in order to surprise the role of the environmental taxes by comparison with other direct taxes, underlining at the same time the national fiscal policy modifications. Analyzed data has been coming from different sources. Thus, for international comparisons the European Union site has been used, the Eurostat, the Romanian Finance Ministry site. The research is mainly based upon a synthesis of the reached area in the special literature. The study continues a fundamental research using

  10. Defense.gov Special Report: 2015 Fiscal Budget

    Science.gov (United States)

    Department of Defense Submit Search FY 2015 Fiscal Budget News Stories Dempsey Calls for Budget Increase increase its budget, the chairman of the Joint Chiefs of Staff said. Story James: Air Force Grapples with Congress to Fund Readiness The Air Force fiscal 2015 budget request is shrinking because of Congressional

  11. Todays energy fiscal policy in France and in Europe. Energy fiscal policy: the projects

    International Nuclear Information System (INIS)

    Hanne, H.; David, L.

    1999-01-01

    The observatory of Energy from the French general direction of energy and raw materials (DGEMP) of the ministry of economy, finance and industry, has carried out a comparative study of the specific fiscal system relative to the energy products (electric power, natural gas, petroleum products, automotive fuels) in France and in the European Union. The first part of this paper presents a summary of this study. The second part of this paper concerns the use of the fiscal policy as a tool for the reduction of CO 2 and greenhouse gases emissions in order to respect the contractual agreements of the Kyoto conference. A taxation of the energy consumption of companies is considered in order to penalize the polluting companies, and to encourage the development of techniques and measures for the abatement of pollution. A rapid statement of the fiscal policies of other European countries in this domain is presented as comparison. Details concerning the application of energy taxes to French companies are discussed: existing taxes, targeting, establishment, rate, special cases. (J.S.)

  12. Factores explicativos de la presión fISCAL municipal

    Directory of Open Access Journals (Sweden)

    Bernerdino Benito

    2010-12-01

    Full Text Available En este trabajo realizamos un análisis explicativo de la presión fiscal municipal para los años 2001 a 2006, estudiando la influencia de la teoría de los partidos políticos y el cumplimiento de la teoría de la fortaleza política, según la cual los gobiernos fuertes (con mayoría absoluta no se ven condicionados por presiones de coaliciones o de grupos de interés, lo que les permite aplicar medidas de disciplina presupuestaria. Adicionalmente, intentamos relacionar la presión fiscal con una serie de variables socioeconómicas y demográficas de control, de acuerdo con la literatura existente. Los resultados empíricos obtenidos no nos permiten concluir que el signo político del gobierno influya en la presión fiscal del municipio. Sí obtenemos evidencia en cuanto a la fortaleza y el año electoral. Por lo que respecta a las variables socioeconómicas y geográficas, el nivel económico, la tasa de paro y la inmigración son significativas, mientras que no lo es el índice de actividad económica. Estas tres últimas se relacionan positivamente con el nivel de presión fiscal, mientras que el nivel económico lo hace negativamente. También son significativas la pertenencia a un determinado grupo de población, pero no lo son ni la población total ni la densidad de población. This paper evaluates the municipal fiscal burden (MFB for the years 2001-2006. We focus on two theories: the partisan politics and political strength. The former posits that left parties require higher taxes. According to the latter, strong governments are able to apply fiscal adjustments in that interest groups cannot press on these governments. In addition, we relate the MFB with some socioeconomic and demographic factors, in agreement with the extant literature. The empirical results do not indicate that the political orientation of the municipal government impacts the fiscal burden. However, evidence is found in relation with the strength of the municipal

  13. The impact of fiscal policy on economic growth in Namibia

    Directory of Open Access Journals (Sweden)

    E Kaakunga

    2014-07-01

    Full Text Available The purpose of this study was to shed light on the impact of fiscal policy on growth.  Governments undertake expenditures to pursue a variety of goals, only one of which may be an increase in per capita income.  Using the framework of endogenous growth models which seeks to explain sustained long term growth, we showed how a change in the mix of public spending in favour of productive activities could lead to a steady state growth rate.  The explanatory variables, which affect growth positively, include capital expenditure, tax revenue and the terms of trade.  The share of private consumption in GDP, fiscal deficit, the share of total public debt in GDP and current expenditure relates negatively to the growth rate of output.

  14. Some Stylized Facts on Non-Systematic Fiscal Policy in the Euro Area

    OpenAIRE

    Marcellino, Massimiliano

    2002-01-01

    We derive a set of stylized facts on the effects of non-systematic fiscal policy in the four largest countries of the Euro area, and discuss their implications for the fiscal policy coordination debate, for the effectiveness of fiscal shocks in stabilizing the economies, and for the interaction of fiscal and monetary policy. We find relevant differences across countries in the effects of non-systematic fiscal policy, and substantial uncertainty about the size of these effects, which casts dou...

  15. Energy, fiscal balances and national sharing : research report

    International Nuclear Information System (INIS)

    Mansell, R.; Anderson, J.; Schlenker, R.; Calgary Univ., AB

    2005-01-01

    In recent years, the large fiscal surpluses of the Alberta government have attracted considerable attention. The economies of this major oil and gas producing region in Canada have expanded due to rising energy demand and high prices. The province accounts for nearly 75 per cent of Canada's oil and gas production, while its energy sector accounts for more than 50 per cent of the Alberta economy. Non-renewable resource revenue for the provincial government has increased along with gains in output and employment. There are some concerns that the strength in Alberta's fiscal position and in the economy may undermine Canada's fiscal equalization regime. Proposed solutions include federal policies that transfer more of Alberta's wealth to other regions. Alberta is concerned that a national fiscal, energy or environmental policy that transfers huge amounts of income out of the province would result in bankruptcies and a legacy of mistrust. There is also growing awareness in the province that it will be difficult to maintain a strong economy and that revenues will decline as reserves of conventional oil and gas are depleted. Presently, it is more challenging to develop unconventional energy supplies due to labour, environmental, technology and infrastructure constraints. This paper examined the record of fiscal redistribution across regions in Canada along with the future of Alberta's resource revenues in an effort to pursue informed discussion on these issues. The authors indicated that the province is already the largest net contributor to federal fiscal balances and redistribution to other regions. Alberta's net contributions are greater than what one would expect given accepted measures of fairness and the same standards applied to other regions. It was suggested that asking Albertans to make even larger net fiscal contributions to the benefit of other regions is not consistent with any standard of fairness. 12 refs., 3 tabs., 4 figs

  16. Does the Credible Fiscal Policy Support the Prices Stabilization?

    Directory of Open Access Journals (Sweden)

    Kuncoro Haryo

    2015-06-01

    Full Text Available This paper aims at analyzing the co-movement between fiscal policy and monetary policy rules in the context of price stabilization. More specifically, we observe the potential impact of fiscal policy credibility on the price stabilization in the inflation targeting framework. Motivated by the fact that empirical studies concerning this aspect are still limited, we take the case of Indonesia over the period 2001-2013. Based on the quarterly data analysis, we found that the impact of credibility typically depends on characteristics of fiscal rules commitment. On one hand, the credibility of debt rule reduces the inflation rate. In contrast, the incredible deficit rule policy does not have any impact on the inflation rate and therefore does not support to inflation targeting. Given those results, we conclude that credibility matters in stabilizing price levels. Accordingly, those findings suggest tightening coordination between monetary and fiscal policy to maintain fiscal sustainability in accordance with price stabilization policy

  17. Mongolia; Report on the Observance of Standards and Codes-Fiscal Transparency

    OpenAIRE

    International Monetary Fund

    2001-01-01

    This report provides an assessment of fiscal transparency practices in Mongolia against the requirements of the IMF Code of Good Practices on Fiscal Transparency. This paper analyzes the government's participation in the financial and nonfinancial sectors of the economy. Executive Directors appreciated the achievements, and stressed the need for improvements in the areas of fiscal transparency. They emphasized the need for addressing weaknesses of fiscal data, maintaining a legal framework fo...

  18. Fiscal Aggressiveness: A comparison between companies listed on the NYSE and BM&FBOVESPA1

    Directory of Open Access Journals (Sweden)

    Risolene Alves de Macena Araújo

    2018-01-01

    Full Text Available Actions aimed at reducing corporate taxes through aggressive tax activities are becoming an increasingly common feature of the organizational environment in many countries around the world. In view of this, the objective of this work was to verify that the companies listed on the New York Stock Exchange (NYSE are less aggressive fiscally than companies listed on the São Paulo Stock Exchange(BM&FBOVESPA. The analysis period was from 2010 to 2014. To achieve this goal, the aggressive fiscal proxies were based on the study of Chen et al. (2010: effective rate of tax (ETR and difference between accounting profit and taxable profit (BTD. Regression techniques were used OLS Regression and Quantile regression for a sample of 501 companies, being 107 companies listed on the BM&FBOVESPA and 394 listed on the New York Stock Exchange (NYSE. The results showed that the NYSE companies are less aggressive fiscally than companies listed on the BM&FBOVESPA,  except in the upper quantile (quantile 90 relating to the ETR, in which companies the NYSE showed lower ETR than companies of BM&FBOVESPA, suggesting greater fiscal aggression of these companies.

  19. Fiscal Decentralization and Delivery of Public Services: Evidence from Education Sector in Pakistan

    Directory of Open Access Journals (Sweden)

    Rauf Abdur

    2017-04-01

    Full Text Available Fiscal Decentralization is the devolution of fiscal assignments to lower governments for high growth and better delivery of public services. The current study covering the period from 1972 to 2009 is an attempt to find out the impacts of fiscal decentralization on public services deliveries in Pakistan. Public services are proxy by Gross enrollment at primary school level while fiscal decentralization by fiscal transfer and expenditure sides of devolution. Using time series data, it is found that the individual impacts of fiscal transfer are although insignificant but still support the theoretical proposition regarding fiscal decentralization and public services relationship while delegation of expenditure responsibilities helps in improving the gross enrollment at primary school level. Furthermore the study evident that complete delegation of fiscal responsibilities to lower governments enhance enrollment ratio in Pakistan.

  20. Hanford Site Groundwater Monitoring for Fiscal Year 2000

    Energy Technology Data Exchange (ETDEWEB)

    Hartman, Mary J.; Morasch, Launa F.; Webber, William D.

    2001-03-01

    This report presents the results of groundwater and vadose zone monitoring and remediation for fiscal year 2000 on the U.S. Department of Energy's Hanford Site, Washington. The most extensive contaminant plumes are tritium, iodine-129, and nitrate, which all had multiple sources and are very mobile in groundwater. Carbon tetrachloride and associated organic constituents form a relatively large plume beneath the central part of the Site. Hexavalent chromium is present in smaller plumes beneath the reactor areas along the river and beneath the central part of the site. Strontium-90 exceeds standards beneath each of the reactor areas, and technetium-99 and uranium are present in the 200 Areas. RCRA groundwater monitoring continued during fiscal year 2000. Vadose zone monitoring, characterization, remediation, and several technical demonstrations were conducted in fiscal year 2000. Soil gas monitoring at the 618-11 burial ground provided a preliminary indication of the location of tritium in the vadose zone and in groundwater. Groundwater modeling efforts focused on 1) identifying and characterizing major uncertainties in the current conceptual model and 2) performing a transient inverse calibration of the existing site-wide model. Specific model applications were conducted in support of the Hanford Site carbon tetrachloride Innovative Treatment Remediation Technology; to support the performance assessment of the Immobilized Low-Activity Waste Disposal Facility; and in development of the System Assessment Capability, which is intended to predict cumulative site-wide effects from all significant Hanford Site contaminants.

  1. Office of Inspector General audit report on the U.S. Department of Energy`s consolidated financial statements for fiscal year 1998

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-02-01

    The Department prepared the Fiscal Year 1998 Accountability Report to combine critical financial and program performance information in a single report. The Department`s consolidated financial statements and the related audit reports are included as major components of the Accountability Report. The Office of Inspector General audited the Department`s consolidated financial statements as of and for the years ended September 30, 1998 and 1997. In the opinion of the Office of Inspector General, except for the environmental liabilities lines items in Fiscal year 1998, these financial statements present fairly, in all material respects, the financial position of the Department as of September 30, 1998 and 1997, and its consolidated net cost, changes in net position, budgetary resources, financing activities, and custodial activities for the years then ended in conformity with Federal accounting standards. In accordance with Government Auditing Standards, the Office of Inspector General issued a separate report on the Department internal controls. This report discusses needed improvements to the environmental liabilities estimating process and the reporting of performance measure information.

  2. Regional environmental tax reform in a fiscal federalism setting

    Directory of Open Access Journals (Sweden)

    M. CIASCHINI

    2012-01-01

    Full Text Available The increasing attention to climate changes have led national Governments to design environmental tax policies able to face environmental problems and their associated economic consequences as a negative change of GDP. The environmental taxation in particular is considered a powerful instrument of pollution control. More important, it provides public revenue that can be recycled both at State level and Local level in order to attain the reduction of greenhouse gas emissions and the regional double dividend. In this respect, we use a Computable General Equilibrium (CGE model with imperfect labour market, to assess the regional effects of an environmental fiscal reform designed with the aim of reducing the CO2 emissions in a fiscal federalism setting. In particular, we introduce a local green tax on commodities output with a progressive structure. The tax burden depends on the commodity polluting power and the tax revenue is collected by the Local Government. According to the fiscal federalism principles the Central Government reduces the transfers to the Local Government by the same amount of the tax revenue and compensates the transfer reduction with a cut in Households income tax. The application is done on a bi-regional Social Accounting Matrix for Italy and the results highlights the distributional effects of the reform on macroeconomic variables into the bi-regional income circular flow.

  3. Towards Establishing Fiscal Legitimacy Through Settled Fiscal Principles in Global Health Financing.

    Science.gov (United States)

    Waris, Attiya; Latif, Laila Abdul

    2015-12-01

    Scholarship on international health law is currently pushing the boundaries while taking stock of achievements made over the past few decades. However despite the forward thinking approach of scholars working in the field of global health one area remains a stumbling block in the path to achieving the right to health universally: the financing of heath. This paper uses the book Global Health Law by Larry Gostin to reflect and take stock of the fiscal support provided to the right to health from both a global and an African perspective. It then sets out the key fiscal challenges facing global and African health and proposes an innovative solution for consideration: use of the domestic principles of tax to design the global health financing system.

  4. PRINCIPLES AND PROCEDURES ON FISCAL

    Directory of Open Access Journals (Sweden)

    Morar Ioan Dan

    2011-07-01

    Full Text Available Fiscal science advertise in most analytical situations, while the principles reiterated by specialists in the field in various specialized works The two components of taxation, the tax system relating to the theoretical and the practical procedures relating to tax are marked by frequent references and invocations of the underlying principles to tax. This paper attempts a return on equity fiscal general vision as a principle often invoked and used to justify tax policies, but so often violated the laws fiscality . Also want to emphasize the importance of devising procedures to ensure fiscal equitable treatment of taxpayers. Specific approach of this paper is based on the notion that tax equity is based on equality before tax and social policies of the executive that would be more effective than using the other tax instruments. I want to emphasize that if the scientific approach to justify the unequal treatment of the tax law is based on the various social problems of the taxpayers, then deviates from the issue of tax fairness justification explaining the need to promote social policies usually more attractive to taxpayers. Modern tax techniques are believed to be promoted especially in order to ensure an increasing level of high efficiency at the expense of the taxpayers obligations to ensure equality before the law tax. On the other hand, tax inequities reaction generates multiple recipients from the first budget plan, but finalities unfair measures can not quantify and no timeline for the reaction, usually not known. But while statistics show fluctuations in budgetary revenues and often find in literature reviews and analysis relevant to a connection between changes in government policies, budget execution and outcome. The effects of inequality on tax on tax procedures and budgetary revenues are difficult to quantify and is among others to this work. Providing tax equity without combining it with the principles of discrimination and neutrality

  5. Causes of Fiscal Illusion: Lack of Information or Lack of Attention?

    DEFF Research Database (Denmark)

    Bækgaard, Martin; Serritzlew, Søren; Blom-Hansen, Jens

    2016-01-01

    the implications of fiscal illusions, whereas the question why fiscal illusions occur at all has received less attention. According to the standard argument, individuals base their opinion of policy proposals on a valuation of benefits and costs. We formalize the standard argument and show that it is a special......According to fiscal illusion theory, voters misperceive fiscal parameters because of incomplete information. The costs of public services are underestimated, implying that if voters had full information, their support for public services would drop. The literature has focused on testing...... case of the attention model of fiscal illusion. In this model, opinion depends on the saliency of attributes of the proposal. We show that the attention model can better explain fiscal illusion by deriving competing hypotheses, which are tested in a survey experiment. We conclude that the mechanism...

  6. Understanding and Using Fiscal Data: A Guide for Part C State Staff

    Science.gov (United States)

    Greer, Maureen; Kilpatrick, Jamie; Nelson, Robin; Reid, Kellen

    2014-01-01

    This document provides an overview of the critical role of fiscal data in state Part C systems. This information is intended to help state Part C lead agency staff better understand strategic fiscal policy questions, the fiscal data elements needed to address those questions, and the benefits of using these data. Fiscal data provide powerful…

  7. Volpe Center Office of Research and Technology Applications (ORTA) : fiscal year 2014 annual report

    Science.gov (United States)

    2014-12-01

    Technology transfer activities performed by the Volpe National Transportation Systems Center during fiscal year 2014 in fulfillment of statutory Office of Research and Technology Applications (ORTA) responsibilities are summarized in this report.

  8. Hanford Seismic Annual Report and Fourth Quarter Report for Fiscal Year 1999

    Energy Technology Data Exchange (ETDEWEB)

    AC Rohay; DC Hartshorn; SP Reidel

    1999-12-07

    Hanford Seismic Monitoring provides an uninterrupted collection of high-quality raw and processed seismic data from the Hanford Seismic Network (HSN) for the U.S. Department of Energy and its contractors. Hanford Seismic Monitoring also locates and identifies sources of seismic activity and monitors changes in the historical pattern of seismic activity at the Hanford Site. The data are compiled, archived, and published for use by the Hanford Site for waste management, Natural Phenomena Hazards assessments, and engineering design and construction. In addition, the seismic monitoring organization works with the Hanford Site Emergency Services Organization to provide assistance in the event of a significant earthquake on the Hanford Site. The HSN and the Eastern Washington Regional Network. (EWRN) consist of 40 individual sensor sites and 15 radio relay sites maintained by the Hanford Seismic Monitoring staff. A major reconfiguration of the HSN was initiated at the end of this quarter and the results will be reported in the first quarter report for next fiscal year (FY2000). For the HSN, there were 390 triggers during the fourth quarter of fiscal year(FY) 1999 on the primary recording system. With the implementation of dual backup systems during the second quarter of the fiscal year and an overall increase observed in sensitivity, a total of 1632 triggers were examined, identified, and processed during this fiscal year. During the fourth quarter, 24 seismic events were located by the HSN within the reporting region of 46 degrees to 47 degrees north latitude and 119 degrees to 120 degrees west longitude 9 were earthquakes in the Columbia River Basalt Group, 2 were earthquakes in the pre-basalt sediments, 10 were earthquakes in the crystalline basement; and 2 were quarry blasts. One earthquake appears to be related to a major geologic structure, 14 earthquakes occurred in known swarm areas, and 7 earthquakes were random occurrences.

  9. DEFICIENCIES IN THE FISCAL CONTROL OF THE NATURAL PERSON FROM ROMANIA

    Directory of Open Access Journals (Sweden)

    DUMITRESCU SERJU

    2014-10-01

    Full Text Available In this paper we tried to identify the legislation adopted on the correlation of the sources of income for individuals with assets owned by the same individual. We thought it appropriate to present indirect methods for determining the adjusted taxable base and considerations about the adoption, in September 2013, of OMPF nr.1504/2013, on the declaration of assets and income of the individual investigated at the request of the tax authority. In our opinion, the "weakness" of the instrument above is that in the wording of statement it is not explicitly stated where and whether you should declare the cash in lei or foreign currency, and we refer here to the cash held both at the beginning of the period under examination and the end of it. By identifying the "weak point" of the Romanian instrument, we have tried to present the regulation according to which Moldova modified the Tax Code and imposed to the individuals who carry out economic activities, to submit to the fiscal organ a statement showing the amounts held in cash. In the second part of the paper we made a presentation and interpretation of the legal previsions on confiscation incidence from Romania by presenting the conditions that can be applied in the case of the confiscation of goods.

  10. Ecological Monitoring and Compliance Program Fiscal Year 1999 Report

    Energy Technology Data Exchange (ETDEWEB)

    Cathy A. Wills

    1999-12-01

    The Ecological and Compliance program, funded through the U. S. Department of Energy, Nevada Operations Office, monitors the ecosystem of the Nevada Test Site (NTS) and ensures compliance with laws and regulations pertaining to NTS biota. This report summarizes the program's activities conducted by Bechtel Nevada during fiscal year 1999. Program activities included: (1) biological surveys at proposed construction sites (2) desert tortoise compliance (3) ecosystem mapping (4) sensitive species and unique habitat monitoring and (5) biological monitoring at the HAZMAT Spill Center.

  11. FISCALITY – RELEVANT FACTOR INFLUENCING THE BUSINESS ENVIRONMENT

    Directory of Open Access Journals (Sweden)

    Ionel MĂNDESCU

    2013-06-01

    Full Text Available Main tool for macroeconomic management - fiscal policy consists in establishing the levels of taxation and spending in order to influence macroeconomic performance. Fiscal policy, promoted by the government authorities of any contemporary state, is directed usually to achieving microeconomic and macroeconomic goals deriving from the roles the state must fulfill in the economy, respectively the allocative role, distributive, regulatory and the stabilizer role. Governmental authorities, through the production and supply of public goods that are financed at the expense of taxes or duties, or on the public debt, affect both individuals’ utility functions and production functions of economic agents in the private sector. At the macroeconomic level, fiscal policy decisions of governmental authorities relating to either public spending or taxation can be directed towards the stimulation of development. Fiscality is a business cost in investment, where the decisions are taken by representatives of the business environment.

  12. Report on the coal liquefaction committee in fiscal 1992; 1992 nendo sekitan ekika iinkai hokokusho

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1993-03-01

    This paper reports the activities of the coal liquefaction committee in fiscal 1992. The first committee meeting was held on August 21. After having confirmed the minutes of the previous meeting, an explanation was given on the research and development plans in fiscal 1992. The explanation covered the general explanation, bituminous coal liquefaction, brown coal liquefaction, and the common and fundamental aspects. The presented topics included the achievements in the operations using a bituminous coal liquefaction PSU and a small device, the status of compiling the achievements in the brown coal liquefaction project, preparation of the basic policy on developing the common basic technologies, and structuring of a coal liquefaction technology package. The second meeting was held on March 18, 1993. The meeting verified the minutes of the previous meeting, and gave the sub-committee reports for fiscal 1992. The sub-committees include those for bituminous coal liquefaction, brown coal liquefaction, environmental safety evaluation, and separation and refining technologies. As the summary of the achievements in fiscal 1992, descriptions were given on the bituminous coal liquefaction, brown coal liquefaction, and common and basic aspects. The fiscal 1993 plan presented included the budget aspect. A description was given as a topic on the economic performance evaluation and the working scheme (the execution plan) for the brown coal liquefaction process. (NEDO)

  13. Fiscal Performance and U.S. International Influence

    Science.gov (United States)

    2013-01-01

    to “burn readiness.” See U.S. Department of Defense (DoD), News Briefing by Under Secretary of Defense Hale and Lt. General Ramsay on the Fiscal Year... Gordon Brown called efforts to control government debt “prudence with a purpose,” the purpose being to have sufficient ammunition to fight crises or...phenomenon even has a catchy name: the G-zero world, a phrase coined by Ian Bremmer and David Gordon .15 This is a play on the G-8 or G-20, groups of

  14. Annual report of Nuclear Engineering Research Laboratory, University of Tokyo in fiscal 1993

    International Nuclear Information System (INIS)

    1994-08-01

    In this annual report, the activities of research and education, the state of operation of research facilities and others in fiscal year 1993 are summarized. Four main research facilities are the fast neutron source reactor 'Yayoi', the electron linear accelerator, the basic experiment facility for nuclear fusion reactor blanket design and the heavy irradiation research facility. The reactor and the accelerator are for the joint utilization by all universities in Japan, the blanket is used by the Faculty of Engineering, and the HIT is for the joint utilization in University of Tokyo. In fiscal year 1993, the installation of the fast neutron science research facility was approved. In this annual report, the management and operation of the above research facilities are described, and the research activities, the theses for doctorate and graduation theses of teachers, are summarized. (K.I.)

  15. FISCAL SOVEREIGNTY IN ROMANIA – EUROPEAN UNION MEMBER STATE

    OpenAIRE

    Lidia Daniela I. Roman

    2008-01-01

    The Romania`s adhesion to the European Union involves multiple transformations with a direct impact upon many fields, such as law`s field, especially economic, fiscal laws. Taxation system should be both efficient and equitableone of the important problem is sovereignty of state became member of one regional organization, his fiscal sovereignty, state’s atributes in this field. Who can decide fiscal policy, direct taxes or taxes upon consumption? Is it attended by this adhesion to the soverei...

  16. Primary Healthcare Spending : Striving for Equity under Fiscal ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    Primary Healthcare Spending : Striving for Equity under Fiscal Federalism. Couverture du livre Primary Healthcare Spending: Striving for Equity under Fiscal Federalism. Auteur(s) : Okore Apia Okorafor. Maison(s) d'édition : UCT Press, CRDI. 1 avril 2010. ISBN : 9781919895215. 200 pages. e-ISBN : 9781552504895.

  17. Monetary union without fiscal coordination may discipline policymakers

    NARCIS (Netherlands)

    Beetsma, R.M.W.J.; Bovenberg, A.L.

    1995-01-01

    We show that, with benevolent policymakers and fiscal leadership, monetary unification reduces inflation, taxes and public spending. These disciplining effects of a monetary union, which rise with the number of fiscal players in the union, are likely to raise welfare. Joining an optimally designed

  18. Fiscal Year 2015 Budget

    Data.gov (United States)

    Montgomery County of Maryland — This dataset includes the Fiscal Year 2015 Council-approved operating budget for Montgomery County. The dataset does not include revenues and detailed agency budget...

  19. Observations on the U.S. Agency for International Development's Fiscal Year 1999 Performance Report and Fiscal Years 2000 and 2001 Performance Plans

    National Research Council Canada - National Science Library

    2000-01-01

    As you requested, we have reviewed the 24 Chief Financial Officers (CFO) Act agencies' fiscal year 1999 performance reports and fiscal year 2001 performance plans required by the Government Performance and Results Act of 1993 (GPRA...

  20. NASA's Morphing Project Research Summaries in Fiscal Year 2002

    Science.gov (United States)

    McGowan, Anna-Maria R.; Waszak, Martin R.

    2005-01-01

    The Morphing Project at the National Aeronautics and Space Agency s (NASA) Langley Research Center (LaRC) is part of the Breakthrough Vehicle Technologies Project, Vehicle Systems Program that conducts fundamental research on advanced technologies for future flight vehicles. The objectives of the Morphing Project are to develop and assess the advanced technologies and integrated component concepts to enable efficient, multi-point adaptability of flight vehicles; primarily through the application of adaptive structures and adaptive flow control to substantially alter vehicle performance characteristics. This document is a compilation of research summaries and other information on the project for fiscal year 2002. The focus is to provide a brief overview of the project content, technical results and lessons learned. At the time of publication, the Vehicle Systems Program (which includes the Morphing Project) is undergoing a program re-planning and reorganization. Accordingly, the programmatic descriptions of this document pertain only to the program as of fiscal year 2002.

  1. Examination concerning application of ACROSS to engineering technology of the MIU project. Annual report, fiscal year 2008

    International Nuclear Information System (INIS)

    Hasegawa, Ken; Kunitomo, Takahiro; Nakajima, Takahiro; Asai, Hideaki; Iyatomi, Yohsuke; Matsui, Hiroya

    2010-01-01

    ACROSS (Accurately Controlled Routinely Operated Signal System) has developed to acquire the detailed information on the tectonically active zone. The technology for example the transmission and receiving technique, the data analysis and the interpretation technique of the ACROSS signal, is able to apply not only to seismology but also to other field. We consider the ACROSS technology may apply to the engineering technology of the MIU project, for example monitoring of the change of the geological environment around shafts and also the strength of the shaft concrete itself. It is planned that the examination for three years will be made from fiscal year 2007. The first year is expansion of the network of observation stations, the second year is data acquisition and last year is the analysis of data and evaluation of the ACROSS. In this report, we describe the results of fundamental studies of the ACROSS and the preliminary processing results obtained from the ACROSS observation stations which were prepared in fiscal year 2007 and 2008. (author)

  2. Planificación fiscal internacional: planificación fiscal agresiva y medidas para combatirla

    OpenAIRE

    Martínez Díaz, Lara

    2017-01-01

    Es una realidad que muchas de las grandes multinacionales llevan a cabo estrategias de planificación fiscal de carácter abusivo que ni las propuestas de la OCDE ni de la UE son capaces de frenar, por ello, el objeto de este trabajo es plasmar, partiendo de la definición de planificación fiscal, cuáles son las prácticas más extendidas entre las empresas y cómo las políticas económicas intentan acabar con ellas. Departamento de Economía Aplicada Grado en Administración y Dirección de Empr...

  3. Fiscal and monetary policies in complex evolving economies

    NARCIS (Netherlands)

    Dosi, G.; Fagiolo, G.; Napoletano, M.; Roventini, A.; Treibich, T.G.

    2014-01-01

    In this paper we explore the effects of alternative combinations of fiscal and monetary policies under different income distribution regimes. In particular, we aim at evaluating fiscal rules in economies subject to banking crises and deep recessions. We do so using an agent-based model populated by

  4. The Credibility of Fiscal Rules Policy and Business Cycle Volatility

    Directory of Open Access Journals (Sweden)

    Kuncoro Haryo

    2016-06-01

    Full Text Available The aim of this paper is two-fold; first, it studies the impact of the credibility of fiscal rule policy on the stability of output growth; second, it compares the effectiveness of fiscal rule policy to discretionary and automatic stabilizer fiscal policies to address the fluctuation of output growth. Employing quarterly data over the period 2001-2013 in the case of Indonesia, we obtain that the credible debt rule leads to a decrease in the volatility of output growth while the non-credible deficit rule does not have any effect. Both unsystematic and systematic components of discretionary fiscal policy have a stabilizing function. Interestingly, the automatic stabilization tends to induce the volatility of output growth. Given those results, we infer that government spending is not a good automatic stabilizer. It seems that the lower ratio of government expenditure to GDP along with improving credibility of deficit rule policy has a smoother effect on the economy. Therefore, they implicitly support expenditure cuts when implementing fiscal adjustment with the purpose of reaching fiscal sustainability in the short-run and a stable economic growth in the long-run.

  5. JURIDICAL AND FISCAL ASPECTS REGARDING THE RESTRUCTURING OF

    Directory of Open Access Journals (Sweden)

    DRAGOS (COMAN DORICA

    2015-08-01

    Full Text Available The purpose of this paper is the study of the juridical and fiscal aspects regarding the restructuring of the economical entities. Based on analyzing of the different materials on legislative advancements at national level and on European directives, rules and recommendations and other reference works, this study accomplished a synthesis of the main juridical aspects regarding the economical restructuring in Romania and in the European Union. The study emphasizes the importance of the knowledge of the fiscal aspects in order to draft a fiscal strategy ,which needs to be developed prior to any formal offers or detailed studying of the target company, and which reveals the characteristics, the stages and the effects of the fusion operation of an economic entity. The results of the study points out the main juridical and fiscal aspects regarding the restructuring of the trading companies, as well as the main components of a fusion operation.

  6. Fiscal reaction under endogenous structural changes in Brazil

    Directory of Open Access Journals (Sweden)

    Andrei G. Simonassi

    2014-01-01

    Full Text Available Regarding the importance of fiscal policy in smoothing the impact of shocks such as the international financial and economic crises, the paper analyzes the sustainability of the Brazilian fiscal policy by taking into consideration the possibility of multiple endogenous structural breaks on the coefficients of government reaction function. From monthly data in the period 1991–2008, tests on the reliable estimates dictate the occurrence of structural change in May 1994, and another in February 2003. There has been a situation of fiscal solvency in Brazil, but only from May 1994 the hitherto innocuous actions of government to formulate policies on public debt turn out to be significant, as it rose twofold after February 2003. This reinforces the existence of a more flexible alternative to implement strategic policy in Brazil, if an eventual alternative for increasing public spending is a way of hindering the effects of international financial crises without compromising the fiscal targets.

  7. New jurisdiction of the European Court of Justice in resolving monetary and fiscal disputes

    Directory of Open Access Journals (Sweden)

    Dimitrijević Marko

    2016-01-01

    Full Text Available The global financial crisis has caused the need for a stronger positioning of the European Court of Justice in the new model of economic governance in the European Union. The Jurisdiction of the European Court of Justice contributes in creating the optimal legal control mechanism of budget spending in the European monetary law and ensure maintenance of euro-zone fiscal framework. The role of the European Court of Justice in the EMU in earlier periods was secondary, but in times of crisis, it points to the growing need of Jurisdiction's extending in the field of monetary relations between member states and respect of convergence rules. Court's Jurisdiction in resolving of monetary and fiscal disputes is increasingly implemented in determining the legal nature of international agreements, whose ratio is economic stability, where the Judgments regarding complementarities of these legal documents with primary law provisions have the crucial impact on the future direction of national fiscal policies coordination. Although, the Court's Jurisdiction in this area is still underdeveloped and Judgments are often conditioned by pragmatism reasons, by development of credible macroeconomic dialogue between Court of Justice, European Central Bank and European Court of Auditors may establish conditions for fullfiling legal gaps in the performance of monetary and fiscal Jurisdiction of the Court.

  8. Animal intrusion status report for fiscal year 1990

    International Nuclear Information System (INIS)

    Landeen, D.S.

    1991-03-01

    The Protective Barrier and Warning Marker System Development Plan identified tasks that need to be completed to design a final protective barrier to implement in-place disposal of radioactive waste. This report summarizes the animal intrusion work conducted by Westinghouse Hanford Company in fiscal year 1990 regarding small mammals and water infiltration. An animal intrusion lysimeter facility was constructed and installed in fiscal year 1988. The facility consists of two outer boxes buried at grade that serve as receptacles for six animal intrusion lysimeters. Small burrowing mammals common to the Hanford Site environs are introduced over a 3- to 4-month period. Supplemental precipitation is added to three of the lysimeters with a rainulator at a rate equivalent to a 100-year storm. Soil moisture samples are taken before and after each test, and soil moisture measurements are also taken with a hydroprobe during the test period. During fiscal year 1990, tests three and four were completed and test five was initiated. Results of test three (summer treatment), which used Townsend ground squirrels and pocket gophers, indicated that the additional 1.5 inches of precipitation that was added with the rainulator was lost during this test. The plots that did not receive any additional precipitation all lost water (5 to 6 percent). Results from test four (winter treatment), which used pocket gophers and pocket mice, indicated that all of the lysimeters except one gained water. The two control lysimeters (rainulator plots and nonrainulator lysimeters with no animals) gained more water than their corresponding animal burrow lysimeters. 4 refs., 9 figs., 3 tabs

  9. CONSIDERATIONS REGARDING MONETARY AND FISCAL EXIT STRATEGIES FROM THE CRISIS

    Directory of Open Access Journals (Sweden)

    MARIA VASILESCU

    2010-03-01

    Full Text Available The recent financial crisis and all unusual monetary and fiscal policy reactions have stressed the importance to be given to understand macroeconomic consequences of policy interventions and their interactions. This profound crisis has led to both nonstandard policy actions of various authorities around the globe, but it has also revealed limitations of traditional modeling tools to guide policymakers’ actions until nowadays. The delicate state of governments’ accounts in many countries is a consequence of the strong fiscal policy reactions, giving rise to risks of a potential fiscal crisis. Issues regarding monetary and fiscal policy decisions interactions are, therefore, the key element for successful exit strategies from the crisis.

  10. Liaison activities with the Institute of Physical Chemistry/Russian Academy of Science Fiscal Year 1995

    International Nuclear Information System (INIS)

    Delegard, C.H.

    1995-09-01

    Investigations into the chemistry of alkaline Hanford Site tank waste (TTP RL4-3-20-04) were conducted in Fiscal Year 1995 at Westinghouse Hanford Company under the support of the Efficient Separations and Processing Crosscutting Program (EM-53). The investigation had two main subtasks: liaison with the Institute of Physical Chemistry of the Russian Academy of Science and further laboratory testing of the chemistry of thermal reconstitution of Hanford Site tank waste. Progress, which was achieved in the liaison subtask during Fiscal Year 1995, is summarized as follows: (1) A technical dialogue has been established with Institute scientists. (2) Editing was done on a technical literature review on the chemistry of transuranic elements and technetium in alkaline media written by researchers at the Institute. The report was issued in May 1995 as a Westinghouse Hanford Company document. (3) Four tasks from the Institute were selected for support by the U.S. Department of Energy. Work on three tasks commenced on 1 March 1995; the fourth task commenced on 1 April 1995. (4) Technical information describing the composition of Hanford Site tank waste was supplied to the Institute. (5) A program review of the four tasks was conducted at the Institute during a visit 25 August to 1 September, 1995. A lecture on the origin, composition, and proposed treatment of Hanford Site tank wastes was presented during this visit. Eight additional tasks were proposed by Institute scientists for support in Fiscal Year 1996. (6) A paper was presented at the Fifth International Conference on Radioactive Waste Management and Environmental Remediation (ICEM'95) in Berlin, Germany on 3 to 9 September, 1995 on the solubility of actinides in alkaline media

  11. Is That Fiscal Convergence Provides Business Cycles Synchronization

    OpenAIRE

    Alimi, Nabil; Garbaa, Radhouan

    2014-01-01

    Using a panel of annual data for 29 ODCE countries over the period 1996 2010, we empirically examine if fiscal convergence make business cycles more closely linked. The results suggest that a reduction in fiscal divergence tend to raise the business cycle correlation between a pair of ODCE countries.

  12. 42 CFR 433.32 - Fiscal policies and accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Fiscal policies and accountability. 433.32 Section 433.32 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES... Administration Provisions § 433.32 Fiscal policies and accountability. A State plan must provide that the...

  13. 42 CFR 457.226 - Fiscal policies and accountability.

    Science.gov (United States)

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Fiscal policies and accountability. 457.226 Section 457.226 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN... Claims; Reduction of Federal Medical Payments § 457.226 Fiscal policies and accountability. A State plan...

  14. Regulatory Assistance, Stakeholder Outreach, and Coastal and Marine Spatial Planning Activities In Support Marine and Hydrokinetic Energy Deployment: Task 2.1.7 Permitting and Planning Fiscal Year 2012 Year-End Report

    Energy Technology Data Exchange (ETDEWEB)

    Geerlofs, Simon H. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Hanna, Luke A. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Judd, Chaeli R. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States); Blake, Kara M. [Pacific Northwest National Lab. (PNNL), Richland, WA (United States)

    2012-09-01

    This fiscal year 2012 year-end report summarizes activities carried out under DOE Water Power task 2.1.7, Permitting and Planning. Activities under Task 2.1.7 address the concerns of a wide range of stakeholders with an interest in the development of the MHK industry, including regulatory and resource management agencies, tribes, NGOs, and industry.

  15. Annual report of the Institute of Physical and Chemical Research, for fiscal 1999

    International Nuclear Information System (INIS)

    2000-01-01

    The research activities in the Institute of Physical and Chemical Research (RIKEN) for the fiscal year 1999 were briefly described in this report. In addition, the research papers published in the year from the laboratories in RIKEN Wako Main Campus, RIKEN Tsukuba Research Center of Life Science and RIKEN Harima Institute were presented. Moreover, ten special research projects for basic science are now progressing on the following themes: photosynthetic science (artificial photosynthesis and the mechanism of photosynthesis), biodesign research (cellular function system, membranous function system), coherent science research (coherent control for free electron, quantum processing, structural control and coherent molecular interaction), research on multi-bioprobes (development of multi-functional bioactive compounds), research on essential reaction (stereo-control and energy control), atomic-scale sciengineering (phase 2 study), MR science research (phase 2 study), slow quantum beam production of ultra slow highly charged ions and ecomolecular science research (material conversion and biological/chemical conversion for environmental compounds). The research activities of RIKEN Brain Science Institute were also outlined and RIKEN Genomic Sciences Center were also outlined. In the year, RIKEN symposium was held 38 times by various laboratories. Here, the themes of these symposia were listed as well as those of international symposia sponsored by RIKEN Institute. (M.N.)

  16. Fiscality - A Relevant Factor Influencing Regional Development in Romania and the European Union

    Directory of Open Access Journals (Sweden)

    Vlad Cristina

    2016-06-01

    Full Text Available The paper aims to examine taxation in the EU in correlation with regional development measures implemented. We started with the EU vision on regional development. If during the 2007-2013 period, were pursued three major objectives (convergence, regional competitiveness and territorial cooperation, in the current 2014-2020 funding period, money is allocated differently between countries that are deemed to be more developed, in transition and less developed. These categories are set according to GDP per capita. Next we exposed the fiscal changes made in the EU in 2010-2011 period and then we corelate them with the strategy for regional development for five member states: Romania, Bulgaria, Czech Republic , Hungary and Poland. We used data reported by Eurostat regarding the evolution of unemployment rate and for the foreign direct investments in 2007-2012 period. We also brought up and changes required by the new Romanian Fiscal Code. According to it, measures such as reduction of income tax for new micro enterprises or extending the VAT reverse charge mechanism in many sectors of activity, are meant to encourage foreign capital inflows and also to increase the level of regional development. As a general conclusion, we found that there is a direct link between fiscal policy and regional development; fiscal measures implemented influence the level of unemployment, economic growth, and competitiveness in the private sector.

  17. Budget estimates: Fiscal years, 1990--1991

    International Nuclear Information System (INIS)

    1989-01-01

    The budget estimates for the NRC for fiscal year 1990 provide for obligations of $475,000,000, to be funded in total by two new appropriations---one is NRC's Salaries and Expenses appropriation for $472,100,000 and the other is NRC's Office of the Inspector General appropriation of $2,900,000. Of the funds appropriated to the NRC's Salaries and Expenses, $23,195,000 shall be derived from the Nuclear Waste Fund. The sum appropriated to the NRC's Salaries and Expenses shall be reduced by the amount of revenues received during fiscal year 1990 from licensing fees, inspection services, other services and collections, and from the Nuclear Waste Fund, excluding those moneys received for the cooperative nuclear safety research program, services rendered to foreign governments and international organizations, and the material and information access authorization programs, so as to result in a final fiscal year 1990 appropriation estimated at not more than $292,155,000

  18. QUANTITATIVE EVALUATION OF TAXPAYERS’ BEHAVIOUR OF FISCAL NON-COMPLIANCE MANIFESTED BY TAX EVASION

    Directory of Open Access Journals (Sweden)

    Elena PĂDUREAN, PhD

    2012-09-01

    Full Text Available The existence, operation and perspectives of economic-social development of a country are linked to its fiscal system, to its performance and to the fiscal culture of the taxpayers, which formed during the fiscal history of that state. The current state of a contemporary state depends on the history of its fiscal system, on the way in which it has been conceived, on the way it has been adapted to the progressive stages of state development and to the way in which it managed to induce, beyond the feeling of constraint, the fiscal education of the taxpayers supporting the feeling of an efficient utilisation of the levied contributions. In this paper we are trying to make a quantitative evaluation of the Romanian fiscal system in terms of taxpayer‟s behaviour of fiscal non-compliance manifested by tax evasion.

  19. Model Proposition for the Fiscal Policies Analysis Applied in Economic Field

    Directory of Open Access Journals (Sweden)

    Larisa Preda

    2007-05-01

    Full Text Available This paper presents a study about fiscal policy applied in economic development. Correlations between macroeconomics and fiscal indicators signify the first steep in our analysis. Next step is a new model proposal for the fiscal and budgetary choices. This model is applied on the date of the Romanian case.

  20. The Growth and Stabilization Properties of Fiscal Policy in Malaysia

    OpenAIRE

    Sohrab Rafiq

    2013-01-01

    This paper examines the size of the fiscal multiplier values generated in Malaysia. The results show that a government spending shock leads to broad positive economic effects. Although, the effectiveness of fiscal policy alters across macroeconomic states. The estimates show that since the Asian financial crisis the medium- and long-run effect of fiscal policy spending has declined. Some of this is down to greater credit availability and less investment spending.

  1. FISCAL COMPETITION AND DIRECT FOREIGN INVESTMENTS: ROMANIA VERSUS POLAND

    Directory of Open Access Journals (Sweden)

    Lazar Paula

    2012-12-01

    Full Text Available The European Economic Community treaty defines indirect taxation common rules taking into consideration their impact upon free merchandise’s circulation and upon international commercial exchanges. Once the Roma treaty has been signed (1957 the established scope was creating a common market. But, how is it possible to create a common market without any monetary and fiscal instruments? Thus, these instruments have had to be created in order to achieve such an objective. If from the monetary point of view introducing euro as a common currency was a big step ahead, from the fiscal point of view things haven’t evolved in such an easy manner. Fiscal objectives are achieved only if the national market is running normally and correctly. Indirect taxation is harmonized base upon article 113 from the European Union Treaty, while regarding direct taxation legal recommendations and regulations approval we can’t talk about harmonization but about fiscal competition. We are stating this because there are 27 states in the European Union and each one is sustaining its own direct taxation system. Furthermore, the taxation system (fiscal system is influencing member states economical performances through economies, investments and human capital formation by affecting the revenue’s distribution, research and development expenses level and type and by fiscal competition – an effect more and more profound. In this context we aim at analyzing the way fiscal competition had had a positive impact upon attracting foreign direct investments in Romania and Poland. We also aim at underlining positive and negative points for fiscal competition taking into consideration that not only a decrease in micro or macro-economic fiscal burden will have a positive impact upon investments in-flows and there are other factors to be taken into consideration, like: infrastructure, labor expenses

  2. La política fiscal en el modelo de sustitución de importaciones Fiscal policy in the import substitution model

    Directory of Open Access Journals (Sweden)

    Giraldo Giraldo César

    1996-12-01

    Full Text Available El modelo de sustitución de importaciones, el manejo de las finanzas públicas, que buscaba redistribuir el ingreso y fomentar la producción nacional, contribuyó al proceso de industrialización y modernización de América Latina. Las funciones fiscales se alejaron de su orientación inicial porque cambiaron las condiciones económicas que dieron origen al modelo, y porque los controles impuestos para racionalizar el manejo de las divisas y fomentar la producción se convirtieron en privilegios que promovían una economía rentista que desestimuló una inversión productiva, generó una alta concentración del ingreso y limitó la expansión del mercado interno.In the import substitution model the management of public finance, which attempts to redistribute in comeand promote national production, contributed to the process of industrialization and modernization in latin America. The fiscal functions moved away from their initial orientation because the economic conditions from which the model originated had changed and because the controls put in force to rationalize the handling of foreign currency and promote productionturned into privileges which promoted a rentier economy, which discouraged productive investment, generated a high concentration of income, and limited the expansion of the internal market.

  3. FISCAL DECENTRALIZATION IN THE DRC: EVIDENCE OFREVENUE ASSIGNMENT

    Directory of Open Access Journals (Sweden)

    Angelita Kithatu-Kiwekete

    2017-07-01

    Full Text Available The rationalefor central government to devolve resources for service provisionhas been debated in decentralization literature. Decentralization enhancesdemocracy,encouragesparticipation in local development initiativesandpromotes local political accountability.This discourse has been complemented bythe implementation of fiscal decentralization to increase the ability of sub-nationalgovernment in financing municipal service delivery. Fiscal decentralization hasoften been adopted by African statessince the onset ofthe New PublicManagement erain an effortto improvethe standard ofgovernance. The concernis that African states have taken minimal steps to adopt fiscal devolution thatpromotes revenue assignment which in turn limits sub-nationalgovernments’ability to generate own source revenues.This article examines the revenue assignment function of fiscal decentralization inthe Democratic Republic of Congo(DRCinthelight of decentralizationconcerns that have been raised by civil society, as the country charts its course todemocracy. The article is a desktop study that will consider documents andpoliciesin theDRCon thenational, provincialand locallevel as far asstaterevenue sourcesare concerned. Revenue assignment should enable DRC’sprovinces and local authoritiestogeneratesignificantrevenueindependently.However, post-conflict reconstruction and development efforts in the Great Lakesregion and in the DRC have largely isolated decentralization which wouldotherwise entrench local fiscalautonomy infinancing for local services anddevelopment. The article concludes that revenue generation for local authoritiesandtheprovinces in the DRC is still very centralised by the national government.Thearticleproposes policy recommendations that will be useful for the country toensurethatdecentralization effortsinclude fiscal devolution toenhance thefinancing for local development initiatives.

  4. The Politics of Fiscal Decentralization Revisited: a Typology and Comparative Evidence

    Directory of Open Access Journals (Sweden)

    Jorge P. Gordin

    2009-06-01

    Full Text Available Although the practice of fiscal decentralization is worldwide and its implementation and effects vary from country to country, its political significance has been often neglected, or worse, treated as implicit to decentralization. This study considers the sources of politicization of fiscal decentralization, focusing on the determination and manipulation of intergovernmental transfers. It develops a new index of fiscal politicization and proposes an explanatory typology that takes into account subnational transfer dependency and the extent to which transfers are politically determined. This analysis renders a conceptual tool that captures nuanced facts about the intergovernmental level of conflict to a larger extent than conventional measures of fiscal decentralization do. We found that the effects of fiscal dependency are intertwined with political asymmetries derived from legislative overrepresentation of territorial units and intergovernmental bargaining strategies.

  5. Environment, safety, health at DOE Facilities. Annual report, Fiscal Year 1980

    International Nuclear Information System (INIS)

    1981-07-01

    The Department of Energy's occupational safety and property protection performance in fiscal year 1980 was excellent in all reported categories with loss rates generally less than one-third of comparable industry figures. The Department of Energy's fiscal year 1980 incidence rate per 200,000 work hours was 1.1 lost workday cases and 18.2 lost workdays compared to 1.1 lost workday cases and 17.2 lost workdays during fiscal year 1979. The recorded occupational illness rate, based on only 70 cases, was 0.05 cases per 200,000 work hours compared to 0.06 cases per 200,000 work hours for fiscal year 1979. Ten fatalities involving Federal or contractor employees occurred in fiscal year 1980 compared to nine for fiscal year 1979. Four of those in fiscal year 1980 resulted from two aircraft accidents. Total reported property loss during fiscal year 1980 was $7.1 million with $3.5 million attributable to earthquake damage sustained by the Lawrence Livermore and Sandia National Laboratories on January 24, 1980. A total of 131 million vehicle miles of official vehicular travel during fiscal year 1980 resulted in 768 accidents and $535,145 in property damages. The 104,986 monitored Department of Energy and Department of Energy contractor employees received a total dose of 9040 REM in calendar year 1979. Both the total dose and the 1748 employees receiving radiation exposures greater than 1 REM in 1979 represent a continuing downward trend from the calendar year 1978 total dose of 9380 REM and the 1826 employees who received radiation exposures greater than 1 REM. The fifty-nine appraisals conducted indicate that generally adequate plans have been developed and effective organizational structures have been established to carry out the Department of Energy's Environmental Protection, Safety, and Health Protection (ES and H) Program

  6. Annual report to Congress on Federal Government Energy Management and Conservation Programs, Fiscal Year 1998

    Energy Technology Data Exchange (ETDEWEB)

    None

    2000-03-20

    In fulfillment of statutory requirements, this report provides information on energy consumption in Federal buildings and operations and also documents activities conducted by Federal agencies in fulfilling those requirements during Fiscal Year 1998.

  7. Annual report to Congress on Federal Government Energy Management and Conservation Programs, Fiscal Year 1997

    Energy Technology Data Exchange (ETDEWEB)

    None

    1999-08-13

    In fulfillment of statutory requirements, this report provides information on energy consumption in Federal buildings and operations and also documents activities conducted by Federal agencies in fulfilling those requirements during Fiscal Year 1997.

  8. 76 FR 11554 - Fiscal Year 2010 Public Transportation on Indian Reservations Program Project Selections

    Science.gov (United States)

    2011-03-02

    ... DEPARTMENT OF TRANSPORTATION Federal Transit Administration Fiscal Year 2010 Public Transportation... Interior for public transportation capital projects, operating costs and planning activities that are... authorized by the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users...

  9. EFFECT OF FISCAL DECENTRALIZATION ON CAPITAL EXPENDITURE, GROWTH, AND WELFARE

    OpenAIRE

    Badrudin, Rudy

    2013-01-01

    This research analyzes the influence of fiscal decentralization on capital expenditure, economic growth, and social welfare of 29 regencies and 6 cities in Central Java Province based on the data of year 2004 to 2008. The method used to analyze the hypotheses is the Partial Least Square. The results showes that fiscal decentralization has no significant effect on capital expenditure; fiscal decentralization has significant effect on economic growth and social welfare; capital expenditure has ...

  10. Fiscal reform of fuel regulation in Brazil: recent developments and environmental implications

    Energy Technology Data Exchange (ETDEWEB)

    Hinostroza, Miriam; Sauer, Ildo Luis; Guerra, Sinclair M.-G.

    2005-11-15

    Internationally the fossil fuel-based energy sector now faces increasing uncertainties due to changes in its fiscal regulation, prompted by pressure for environmental regulation. These changes typically eliminate some taxes at the beginning of the oil production chain, but compensate for these by increasing taxation on consumption. In Brazil, fiscal reform proposals focus not on environmental arguments but on the elimination of excess levies and red tape and on increasing equity across income classes. However, liberalization process of oil and gas industries in Brazil has led to modifications in fuels taxation. This article discusses current Brazilian fiscal policy as related to fossil fuels, explaining the nature of recently introduced contribution for economic regulation (Contribuicao de Intervencao ao Dominio Economico, CIDE) and the impacts on price formation. It also shows how those modifications tend to include external costs from activities in the fuel sector; through revenues from a levy earmarked for two purposes: i) funding investments in projects deemed to be environmentally beneficial, and, ii) improvements in road infrastructure aimed at reducing emissions from transportation. Some ideas on how to improve use of the levy to perk up fuel alcohol competitiveness are also discussed. (Author)

  11. Fiscal mapping autism spectrum disorder funds: a case study of Ohio.

    Science.gov (United States)

    Joyce, Hilary D; Hoffman, Jill; Anderson-Butcher, Dawn; Moodie-Dyer, Amber

    2014-01-01

    Individuals with autism spectrum disorders (ASDs) have complex needs requiring regular service utilization. Policymakers, administrators, and community leaders are looking for ways to finance ASD services and systems. Understanding the fiscal resources that support ASD services is essential. This article uses fiscal mapping to explore ASD funding streams in Ohio. Fiscal mapping steps are overviewed to assist ASD stakeholders in identifying and examining ASD-related funding. Implications are drawn related to how fiscal mapping could be used to identify and leverage funding for ASD services. The resulting information is critical to utilizing existing resources, advocating for resources, and leveraging available funds.

  12. TAX COMPONENT OF FISCAL POLICY OF INCREASE COMPETITIVENESS OF NATIONAL ECONOMICS

    Directory of Open Access Journals (Sweden)

    A. Danilov

    2013-08-01

    Full Text Available The article is devoted to the problems of using fiscal levers to regulate the national economy competitiveness. What kind of tax levers should be used in order to increase the competitiveness of the national economy is justified. Taxes are the main source of fiscal revenue of the country, which depends on the inherent principles of optimizing the tax system, determined Ukraine's withdrawal from the crisis and raising the country's competitiveness. It is proposed differentiation in income tax rates, depending on whether the company is engaged in innovation and investment activity or not. Changing the rate of value added tax in a downward will reduce the revenue of the country. For enterprises that are not exporting products to decrease the amount of working capital for a certain period Fiscal policy that promotes the removal of the country's financial and economic crisis and the increasing competitiveness of the state, should be challenging. In order to implement incentive effects of taxes set forth in the tax code, we propose a linear programming model of the budget (revenue and expenditure . Building the economic and mathematical optimization model with possible actions challenging the tax factors of individual taxes and the possibilities of using the proceeds of certain taxes on certain items of expenditure budget.

  13. Features of VAT Accounting and Fiscality – History, Practices and Prospects

    Directory of Open Access Journals (Sweden)

    Violeta ISAI

    2013-12-01

    Full Text Available The value-added tax (VAT is an indirect tax, supported by the final consumer of the good/service that it is applied. During the productive and commercial cycle, the companies pay VAT according to the value added on the good/service. Quite recently appeared in the fiscal system of different states, VAT has a big spreading area. The taxation rates are different from a country to another, according to the economic conditions and the fiscal law (in EU, from 15% for Cyprus and Luxembourg to 27% for Hungary, and outside EU, from 3% for Iran, to 25% for Norway. In Romania, the rates are: the standard rate of 24% and the reduced rates of 9% and 5%, the payment term being monthly or quarterly, according to the company turnover. In the accounting and fiscality area, VAT presents special features, conditioned by the type of activity and the company size. In order to support the small companies, starting with 01.01.2013 the “VAT Encashment System” was introduced, that relates the VAT payability to the encashment moment of the invoice. The VAT impact on the profitability is an aspect that must be considered when we discuss about: costs, cash-flow, results, liquidity, solvency or efficiency rates.

  14. European Fiscal Policy and Taxation System in Italy

    Directory of Open Access Journals (Sweden)

    Oprișan Oana

    2017-01-01

    Full Text Available The budget of all countries, large or small, developed or developing, are supplied mainly from compulsory levies. Everywhere, so budget revenues is about tax, by compulsory taxes. Collection of these requirements may be: tax (tax on the exact meaning of the word or para (contributions. It can be seen that the range of fiscal instruments is very wide and, as things stand everywhere, does not seem to stop here. This is because fiscal instruments are less politically risky and more financially profitable. In this regard, the number and size of taxes, there are countries that are part of the so-called tax haven countries and living a true fiscal nightmare.

  15. The impact of fiscal policy on government bond spreads in emerging markets

    Directory of Open Access Journals (Sweden)

    Ante Žigman

    2011-12-01

    Full Text Available Spreads on government bonds are a collective expression of differences in the level of development, risk, expected returns and other essential characteristics of states or regions the bond yields of which we wish to compare. At issue here is a collective expression of factors that work on the bond supply and demand side. These are for example the political environment (or political risks, expected return, economic risks, expected inflation, expected change in the exchange rate, solvency, way in which the bonds of a given state fi t into the portfolios of the major investors and so on. The paper identifies the influence of fiscal and non-fiscal factors on movements in spreads on government bonds in emerging markets. The possibility of isolating fiscal from non-fiscal influences on spreads and the identification of the nature of fiscal impacts can be of great importance for the conduct of fiscal policy. The results obtained can be used for an optimisation of fiscal policy so as to avoid negative impacts on yields (i.e. a growth in yields, that is, a growth in the costs of government borrowing. This paper enlarges the line of research by querying whether the structure of deficit financing (domestic or foreign has an impact on bond yields in emerging markets, and how this impact is reflected on the other determinants of fiscal policy.

  16. National Aeronautics and Space Administration Fiscal Year 2001 Accountability Report

    Science.gov (United States)

    2002-01-01

    The National Aeronautics and Space Administration (NASA) is an independent Agency established to plan and manage the future of the Nation's civil aeronautics and space program. This Accountability Report covers Federal Fiscal Year (FY) 2001 (October 1, 2000, through September 30, 2001), with discussion of some subsequent events. The Report contains an overview addressing the Agency's critical programs and financial performance and includes highlights of performance organized by goals and objectives of the Enterprises and Crosscutting Processes. The Report also summarizes NASA's stewardship over budget and financial resources, including audited financial statements and footnotes. The financial statements reflect an overall position of offices and activities, including assets and liabilities, as well as results of operations, pursuant to requirements of Federal law (31 U.S.C. 3515(b)). The auditor's opinions on NASA's financial statements, reports on internal controls, and compliance with laws and regulations are included in this report.

  17. Testing the role of fiscal policy in the environmental degradation: the case of Turkey.

    Science.gov (United States)

    Katircioglu, Salih; Katircioglu, Setareh

    2018-02-01

    This study introduces a new research topic that investigates the relationship between fiscal development and carbon emissions in Turkey through testing Environmental Kuznets Curve (EKC) hypothesis. Annual data covering the period, 1960-2013, has been used and in addition to gross domestic product and energy consumption, fiscal policy variables have been regressed on the level of carbon emissions in Turkey. Results reveal that fiscal policies and carbon emissions are in long-term equilibrium relationship in Turkey; carbon dioxide emission level converges towards long-term paths as contributed by fiscal policy. The effects of fiscal aggregates on the level of carbon dioxide emissions are negatively significant revealing that growth in fiscal aggregates leads to declines on the levels of carbon emissions. This proves that as far as environmental effects are concerned, fiscal policies regarding energy sector is successful in Turkey. Thus, the major finding of this study confirmed the validity of the fiscal policy-induced EKC hypothesis in the case of Turkey.

  18. Fiscal Decentralisation and Economic Development in Nigeria: Empirical Evidence from VECM Model

    Directory of Open Access Journals (Sweden)

    Hammed Adetola Adefeso

    2014-04-01

    Full Text Available This study examines long run and causal relationship between fiscal decentralization and economic development in Nigeria using annual data from 1970-2011. Both sub-national expenditures ratio and sub national revenue ratio were used to measure fiscal decentralisation in Nigeria. The result of the analysis showed that the federally allocated expenditures to sub-national has been greater than its corresponding allocated revenue in Nigeria and this has became pronounced from the year 1999 up till date under the administration of a dominant political party known as People Democratic Party (PDP in Nigeria. Using VECM, the study found that fiscal decentralisation is cointegrated with economic development in Nigeria. That is, there is a long run relationship between fiscal decentralisation and economic development. The results from the VEC granger causality test showed a unidirectional causality run from economic development to fiscal decentralization i.e. economic development granger causes fiscal decentralization (only sub-national revenue decentralization ratio in Nigeria. By implication, economic benefits derived from fiscal decentralization are the products of economic development simply because as economy is developing, these benefits emerge in Nigeria.

  19. Steel and Aluminum Energy Conservation and Technology Competitiveness Act of 1988: Annual report of the metals initiative for fiscal year 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-01-01

    This annual report has been prepared for the President and Congress describing the activities carried out under the Steel and Aluminum Energy Conservation and Technology Competitiveness Act of 1988, commonly referred to as the Metals Initiative. The Act has the following purposes: (1) increase energy efficiency and enhance the competitiveness of the American steel, aluminum, and copper industries; and (2) continue research and development efforts begun under the U.S. Department of Energy (DOE) program known as the Steel Initiative. These activities are detailed in a subsequent section. Other sections describe the appropriation history, the distribution of funds through fiscal year 1996, and the estimated funds necessary to continue projects through fiscal year 1997. The Metals Initiative supported four research and development projects with the U.S. Steel industry: (1) steel plant waste oxide recycling and resource recovery by smelting, (2) electrochemical dezincing of steel scrap, (3) rapid analysis of molten metals using laser-produced plasmas, and (4) advanced process control. There are three Metals Initiative projects with the aluminum industry: (1) evaluation of TiB2-G cathode components, (2) energy efficient pressure calciner, and (3) spray forming of aluminum. 1 tab.

  20. Steel and Aluminum Energy Conservation and Technology Competitiveness Act of 1988: Annual report of the metals initiative for fiscal year 1996

    International Nuclear Information System (INIS)

    1998-01-01

    This annual report has been prepared for the President and Congress describing the activities carried out under the Steel and Aluminum Energy Conservation and Technology Competitiveness Act of 1988, commonly referred to as the Metals Initiative. The Act has the following purposes: (1) increase energy efficiency and enhance the competitiveness of the American steel, aluminum, and copper industries; and (2) continue research and development efforts begun under the U.S. Department of Energy (DOE) program known as the Steel Initiative. These activities are detailed in a subsequent section. Other sections describe the appropriation history, the distribution of funds through fiscal year 1996, and the estimated funds necessary to continue projects through fiscal year 1997. The Metals Initiative supported four research and development projects with the U.S. Steel industry: (1) steel plant waste oxide recycling and resource recovery by smelting, (2) electrochemical dezincing of steel scrap, (3) rapid analysis of molten metals using laser-produced plasmas, and (4) advanced process control. There are three Metals Initiative projects with the aluminum industry: (1) evaluation of TiB2-G cathode components, (2) energy efficient pressure calciner, and (3) spray forming of aluminum. 1 tab

  1. Fiscal Imbalances, Poverty and Inequality in Pakistan

    OpenAIRE

    Irfan Ullah - Naimatullah Baber

    2014-01-01

    This paper has analyzed the fiscal imbalances, poverty and inequality with relevance to Pakistan. We use time series data from 1981 to 2010 and employ Autoregressive Distributed Lag Model (ARDL) to cointegration for estimation. The empirical findings suggest that fiscal deficits increase the poverty level and provide biases for inequality. Since deficit is financed through money supply, government debt and indirect taxes which threaten the purchasing power of the poor and drag them towards po...

  2. Fiscal Policy and Growth in Developing Asia

    OpenAIRE

    Abdon, Arnelyn May; Estrada, Gemma Esther; Lee, Minsoo; Park, Donghyun

    2014-01-01

    In this paper we empirically explore the relationship between fiscal policy and economic growth in developing Asia. The region's overall level of taxes and government spending are substantially lower than those prevailing in advanced economies. Nevertheless, there are conceptual grounds why fiscal policy, including the composition of taxes and government spending, can have a significant effect on growth, as our empirical analysis shows. In line with economic theory, property taxes have a more...

  3. Index of Reports and Testimony: Fiscal Year 1991.

    Science.gov (United States)

    1991-12-01

    74FS, Apr. 24 U.S.-Mexico Trade: Some U.S. Wood Furniture Firms Relocated From Los Angeles Area to Mexico GAO NSIAD-91-191 Apr. 24 El Comercio Entre U.S...Testimony: Fiscal Year 1991 El Comercio Entry Los EE. UU. y Mexico: Informacion acerca de la reglamentacion ambiental y su cumplimiento GAO NSIAi)-91-227SV...Considerations GAO/RCED-91-240 Sept. 17 Air Traffic Control: FAA’s Transition of Communications System to Digital Technology GAO/IMTEC-91-77FS Sept. 26

  4. Monetary and Fiscal Policy Interactions and Limitations: The Need ...

    African Journals Online (AJOL)

    Lwati: A Journal of Contemporary Research ... This 'divorce' of monetary and debt management functions calls for the need for effective coordination of monetary and fiscal policy if overall economic ... Therefore an appropriate combination of monetary and fiscal policy mix is crucial for macroeconomic management.

  5. Analytical Services Fiscal Year 1996 Multi-year Program Plan Fiscal Year Work Plan WBS 1.5.1, Revision 1

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-09-01

    This document contains the Fiscal Year 1996 Work Plan and Multi-Year Program Plan for the Analytical Services Program at the Hanford Reservation in Richland, Washington. The Analytical Services Program provides vital support to the Hanford Site mission and provides technically sound, defensible, cost effective, high quality analytical chemistry data for the site programs. This report describes the goals and strategies for continuance of the Analytical Services Program through fiscal year 1996 and beyond.

  6. Analytical Services Fiscal Year 1996 Multi-year Program Plan Fiscal Year Work Plan WBS 1.5.1, Revision 1

    International Nuclear Information System (INIS)

    1995-09-01

    This document contains the Fiscal Year 1996 Work Plan and Multi-Year Program Plan for the Analytical Services Program at the Hanford Reservation in Richland, Washington. The Analytical Services Program provides vital support to the Hanford Site mission and provides technically sound, defensible, cost effective, high quality analytical chemistry data for the site programs. This report describes the goals and strategies for continuance of the Analytical Services Program through fiscal year 1996 and beyond

  7. Assessing the impact of fiscal measures on the Czech economy

    Czech Academy of Sciences Publication Activity Database

    Ambriško, Róbert; Babecký, J.; Ryšánek, J.; Valenta, V.

    2015-01-01

    Roč. 44, January (2015), s. 350-357 ISSN 0264-9993 Institutional support: PRVOUK-P23 Keywords : Bayesian estimation * fiscal multipliers * fiscal policy Subject RIV: AH - Economics Impact factor: 0.997, year: 2015

  8. Engineering sciences research highlights. Fiscal year 1983

    International Nuclear Information System (INIS)

    Tucker, E.F.; Dobratz, B.

    1984-05-01

    The Laboratory's overall mission is sixfold. We are charged with developing nuclear warheads for defense, technology for arms control, and new concepts for defense against nuclear attack; with supporting programs for both nonnuclear defense and energy research and development; and with advancing our knowledge of science and technology so that we can respond to other national needs. Major programs in support of this mission involve nuclear weapons, energy, environmental science, and basic research. Specific areas of investigation include the design, development, and testing of nuclear weapons; nuclear safeguards and security; inertial and magnetic fusion and nuclear, solar, fossil, and geothermal energy; and basic research in physics, chemistry, mathematics, engineering, and the computer and life sciences. With the staff and facilities maintained for these and other programs, the Laboratory can respond to specific national needs in virtually all areas of the physical and life sciences. Within the Laboratory's organization, most technical research activities are carried out in three directorates: Engineering Sciences; Physics and Mathematics; and Chemistry, Earth and Life Sciences. The activities highlighted here are examples of unclassified work carried out in the seven divisions that made up the Engineering Sciences Directorate at the end of fiscal year 1983. Brief descriptions of these divisions' goals and capabilities and summaries of selected projects illustrate the diversity of talent, expertise, and facilities maintained within the Engineering Sciences Directorate

  9. SOCIAL PRIORITIES OF FISCAL POLICY IN POST-CRISIS PERIOD

    Directory of Open Access Journals (Sweden)

    I. Lyutyy

    2014-01-01

    Full Text Available The article carried out a comprehensive study of the social priorities of fiscal policy in Ukraine. Efficiency of fiscal instruments in the system of state regulation of social processes in society. Defined the role of the budgetary impact on the social development of society.

  10. 78 FR 62415 - Refugee Admissions for Fiscal Year 2014

    Science.gov (United States)

    2013-10-21

    ... October 2, 2013 Refugee Admissions for Fiscal Year 2014 Memorandum for the Secretary of State In... authorize the following actions: The admission of up to 70,000 refugees to the United States during fiscal... with Federal refugee resettlement assistance under the Amerasian immigrant admissions program, as...

  11. Fiscal impacts model documentation. Version 1.0

    International Nuclear Information System (INIS)

    Beck, S.L.; Scott, M.J.

    1986-05-01

    The Fiscal Impacts (FI) Model, Version 1.0 was developed under Pacific Northwest Laboratory's Monitored Retrievable Storage (MRS) Program to aid in development of the MRS Reference Site Environmental Document (PNL 5476). It computes estimates of 182 fiscal items for state and local government jurisdictions, using input data from the US Census Bureau's 1981 Survey of Governments and local population forecasts. The model can be adapted for any county or group of counties in the United States

  12. Annual report of Radiation Laboratory Department of Nuclear Engineering Kyoto University for fiscal 1993

    International Nuclear Information System (INIS)

    1994-07-01

    This publication is the collection of the papers presented research activities of Radiation Laboratory, Department of Nuclear Engineering, Kyoto University during the 1993 academic/fiscal year (April, 1993 - March, 1994). The 47 of the presented papers are indexed individually. (J.P.N.)

  13. Summary of the electric power supply program for fiscal 1981

    International Nuclear Information System (INIS)

    Shimada, Minoru

    1981-01-01

    The plans of electric power supply for fiscal 1981 (from April, 1981, to March, 1982) by the power companies were formulated and submitted to the Ministry of International Trade and Industry. Along with the current up trend of economic activities, the demands of electric power will be on the increase. A summer peak of power consumption may rise all the more due to the increase in room-cooling units. On the other hand, the problem of petroleum is unsettled. Under the situation, the principal considerations behind the formulation of the plans are the effective utilization of other energy resources than oil and the suppression of oil-burning power generation, the economical usage of all power generation facilities and stabilized demand and supply, and the promotion of wide-area operation. The situation in fiscal 1981, power demands, power source facilities demand and supply balance, and the interchange of power among power companies are described. (J.P.N.)

  14. Consequences of lower oil prices and stranded assets for Russia's sustainable fiscal stance

    International Nuclear Information System (INIS)

    Malova, Aleksandra; Ploeg, Frederick van der

    2017-01-01

    Despite substantial oil and gas revenue Russia's fiscal stance is unsustainable. Under our benchmark assumptions the permanent-income rule requires a permanent tightening of the fiscal stance by 4.6%-points of GDP. Delaying it by a decade implies that the fiscal stance needs to be tightened by a further 0.9%-point. This benchmark optimal policy ensures that depletion of oil and gas wealth is matched by an equal increase in above-ground financial wealth. Its merits are highlighted by comparing it with the tougher alternative of the bird-in-hand rule and with projecting the current fiscal stance. If oil and gas revenue rises by a half due to higher prices or more discoveries, the fiscal stance needs to be tightened by only 3.2%-points of GDP. However, if a large chunk of oil and gas has to be kept in the soil to meet international agreements to keep global warming below 2 °C, the permanent transfer drops to 2.0% of GDP and the fiscal stance needs to be tightened by 5.5%-points of GDP. - Highlights: • Sustained lower oil prices mean that Russia has to tighten its fiscal stance by 4.6%-points of GDP. • If oil & gas revenue rise by half, the fiscal stance only needs to be tightened by 3.2%-points of GDP. • Delaying by a decade means that the fiscal stance has to be tightened by a further 0.9%-points of GDP. • If Russia commits to Paris COP21, a large chunk of reserves cannot be burnt. • The fiscal stance then needs to be tightened by 5.5%-points of GDP.

  15. FISCAL YEAR 2003 BUDGET REQUEST. U.S. General Accounting Office

    National Research Council Canada - National Science Library

    2002-01-01

    .... General Accounting Office (GAO) to report on GAO's fiscal year 2001 performance and results, current challenges and future plans, and budget request for fiscal year 2003 to support the Congress and serve the American public...

  16. Accountability report - fiscal year 1997

    International Nuclear Information System (INIS)

    1998-01-01

    This document contains the US NRC's accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement

  17. Annual report of National Institute of Radiological Sciences for fiscal 1975

    International Nuclear Information System (INIS)

    1976-10-01

    Activities of NIRS in fiscal 1975 are described in individual brief summaries, covering the following fields: physics, chemistry, biology, genetics, physiology/pathology, radiation injuries, pharmacy, environmental hygiene, clinic, radiation-injury clinic, environmental radiation ecology, marine radiation ecology, radioactivity investigations, etc. Among others, the year features formal start of environmental/marine radiation ecologies works, and completion of a medical-use cyclotron. (Mori, K.)

  18. Economic and fiscal impacts of large-scale development projects: implications for nuclear waste repositories

    International Nuclear Information System (INIS)

    Leistritz, F.L.; Murdock, S.H.; Texas A and M Univ., College Station)

    1982-01-01

    This paper deals with the local economic and fiscal implications of siting high-level nuclear waste repositories in rural areas. The economic and fiscal effects of repository development fall into two categories: (1) standard impacts similar to those that would be associated with developing any large-scale industrial facility in an isolated area; (2) special impacts that result from the hazardous nature of the nuclear materials stored and from federal ownership of the facility. Standard economic and fiscal impacts include employment effects (direct and secondary), local income changes, alterations in community price structures, effects on community services, and changes in revenues and costs for local jurisdictions. Special impacts include the possibility of diminished activity in other basic economic sectors, negative effects on the area's long-term growth prospects and a consequent dampening of investment in the local trade an service sectors, additional costs for local jurisdictions (e.g., for preparing evacuation plans), and limited local tax revenues resulting from the tax-exempt status of the facility. These special effects are difficult to quantify and require additional analysis. 47 references, 1 figure, 4 tables

  19. Fiscal 1994 report. Liquefaction key technology subcommittee; 1994 nendo ekika kiban gijutsu bukai hokokusho

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-03-01

    The subcommittee held the 1st meeting in August 1994 and the 2nd in March 1995, when preceding fiscal year's research results, fiscal 1994 research plans, fiscal 1994 research results, etc., were introduced, and deliberated. In the study of hydrorefining of naphtha, kerosene, and light oil fractions, a nitrogen concentration level of not more than 5 ppm was achieved by refining oils from Indonesian coal. Studies were also made about the two-step hydrorefining system, the relationship between the coal oil refining level and sludge formation, etc. In the research for the development of novel catalysts for upgrading coal oil, the active life of a nickel-supporting catalyst for hydrogenation at the 1st step was somewhat prolonged with an increase in the amount of nickel. In the study of coal liquefaction conditions, an AWIP method was deliberated, wherein liquefaction process waste water was utilized as one of catalytic component adjusting materials. For upgrading liquefaction key technologies, studies were made for catalyst improvement and pretreatment method development, and about the behavior of liquefaction reaction in a high boiling solvent-aided process. (NEDO)

  20. 77 FR 29317 - Fiscal Year 2011 Draft Work Plan

    Science.gov (United States)

    2012-05-17

    ... DENALI COMMISSION Fiscal Year 2011 Draft Work Plan AGENCY: Denali Commission. ACTION: Notice... develop proposed work plans for future spending and that the annual Work Plan be published in the Federal... Work Plan for Federal Fiscal Year 2011. DATES: Comments and related material to be received by June 10...

  1. 77 FR 29317 - Fiscal Year 2012 Draft Work Plan

    Science.gov (United States)

    2012-05-17

    ... DENALI COMMISSION Fiscal Year 2012 Draft Work Plan AGENCY: Denali Commission. ACTION: Notice... Commission develop proposed work plans for future spending and that the annual Work Plan be published in the... Commission Draft Work Plan for Federal Fiscal Year 2012. DATES: Comments and related material to be received...

  2. Taxation, revenue allocation and fiscal federalism in Nigeria: Issues, challenges and policy options

    Directory of Open Access Journals (Sweden)

    Salami Adeleke

    2011-01-01

    Full Text Available Taxation is one of the most important and easy sources of revenue to any government, as the government possesses inherent power to impose taxes and levies. Nigeria tax system has been weak due largely to inadequate data of the tax base and heavy reliance on oil revenue. With the volatility in oil prices and excruciating impacts of the recent global financial crisis, taxation deserves more attention now than ever before in Nigeria. One issue that is critical to domestic resource mobilization and utilization is the issue of fiscal federalism. Nigeria operates three tiers of government; Federal, State and Local Governments with separate revenue, expenditure, and assigned responsibilities each. However, all decisions including resources are controlled from the centre and the vertical revenue allocations tilt more towards the direction of federal government, contrary to the tenets of federalism the country is practicing. Both vertical and horizontal revenue in Nigeria is engulfed in controversy. The paper presents key issues, trend and challenges of taxation and fiscal federalism in Nigeria. In addition, the paper highlights a number of suggestions that would stimulate increase in tax revenue and guarantee fiscal assignment acceptable to the federal and sub-national government.

  3. A Review of Fiscal Measures to Benefit Heritage Conservation

    OpenAIRE

    Pickerill, Tracy; Pickard, Rob

    2007-01-01

    This research paper explores to use of fiscal incentives for heritage conservation in a range of countries in Western Europe (Belgium, Denmark, France, Germany, Ireland, Italy, Netherlands, Spain and the United Kingdom) and North America (Canada and USA), to see how they are used and how effective they are. The main incentives are: Income tax deductions and credits for costs incurred in heritage conservation activity; Income tax credits for the provision of social housing in heritage bui...

  4. Sustainable Fiscal Strategies under Changing Demographics

    DEFF Research Database (Denmark)

    Hallett, Andrew Hughes; Hougaard Jensen, Svend E.; Vieira, Filipe

    2017-01-01

    This paper develops an overlapping generations model to evaluate, first, the steady state growthmaximizing level of public debt around which the economy needs to stabilise; second, how the optimal level of public debt varies as a function of key population parameters; third, how fiscal rules...... designed to stabilise the economy around that debt level need to vary with the population parameters; and, fourth, how the model performs as a reasonable and plausible representation of the economies that we might be concerned with. Finally, following the diminished fiscal space and flexibility...... that is created by deteriorating population parameters, some political economy perspectives are offered....

  5. THE SAVINGS-TRADE-FISCAL GAP MODEL: APPLICATION IN SELECTED WEST AFRICAN STATES

    Directory of Open Access Journals (Sweden)

    Efayena Oba Obukohwo

    2017-07-01

    Full Text Available With most African economies experiencing adverse economic misalignment in recent times, the need of enhancing the growth process cannot be overemphasized. Using a typical Savings-Trade-Fiscal Gap Model, the paper employed panel data estimation method to examine the impact of savings, trade and fiscal gap on economic growth of 15 West African countries. The paper finds a negative relationship between net trade and economic growth, while savings and government expenditure impacts positively on economic performance. The paper thus, among recommended that it is appropriate for all countries to eliminate fiscal dominance from monetary policy-making, reduce public debt and establish institutions that promote and encourage counter-cyclical fiscal policy, develop their financial systems, establish credibility in fiscal and monetary policy-making as well as encourage trade.

  6. Long-term program up to fiscal 1993 of electric power source development

    International Nuclear Information System (INIS)

    Kawakami, Shin-ichi

    1984-01-01

    The long-term, ten years, program up to fiscal 1993 of electric power source development, determined by the Government aims at stable power supply and the expansion of utilization of petroleum-substitute energy. The annual growth in the gross national product (GNP) during the ten years was taken as about 4 %. So, the total electric power demand in fiscal 1993 is scheduled to be 731,000 million kwh, about 34 % up from 547,000 million kwh in fiscal 1983. The structure of electric power sources at the end of fiscal 1993 will be hydraulic 19.7 %, thermal 58.3 %, and nuclear 21.9 %. The development of electric power sources to be initiated in fiscal 1984 is hydraulic 500 MW, thermal 2,000 MW, and nuclear 6,000 MW. (Mori, K.)

  7. Solid waste programs Fiscal Year 1995 multi-year program plan/fiscal year work plan WBS 1.2.1

    International Nuclear Information System (INIS)

    McCarthy, M.M.

    1994-09-01

    The Hanford Mission Plan, Volume 1, Site Guidance identifies the need for the Solid Waste Program to treat, store, and dispose of a wide variety of solid material types consisting of multiple radioactive and hazardous waste classes. This includes future Hanford Site activities which will generate new wastes that must be handled as cleanup activities are completed. Solid wastes are typically categorized as transuranic waste, low level waste, low level mixed waste, and hazardous waste. To meet this need the Solid Waste Program has defined its mission as the following - receive, store, treat, decontaminate, and dispose of solid radioactive and nonradioactive dangerous wastes in a safe, cost effective and environmentally compliant manner. This workbook contains the program overview, program baselines and fiscal year work plan for the Solid Waste Program

  8. Fiscal policy lags and income adjustment processes

    International Nuclear Information System (INIS)

    De Cesare, Luigi; Sportelli, Mario

    2012-01-01

    Highlights: ► There are delays either in the government expenditure or in the tax system. ► Both delays affect fiscal policy outcomes. ► The system of differential equations with two delays may be chaotic. ► Fiscal policy outcomes might be inconsistent with their stabilization purposes. - Abstract: The interest in the impact of fiscal policy lags on economic stability increased in the last decade. Several studies have been made on delays either in the government expenditure or in the tax system, where lags exist between the accrual and the payment of taxes. Nevertheless there is in the literature no model where time delays in government expenditures and in tax revenues are considered together as it happens in the real world. In this paper we remedied this defect and proposed a macro-dynamic model where two delays appear: the first pertains to the public expenditure, the second, to the tax revenue. The resulting system of delayed differential equations is studied qualitatively and numerically. The analysis suggests that only particular combinations of the two delays make the system stable. Prevalently the system is unstable and chaotic motions may arise. This implies that the economy may need appropriate structural changes in the public sector to improve fiscal policy outcomes in such a way they may really be consistent with their stabilization purposes.

  9. Accountability report - fiscal year 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-04-01

    This document contains the US NRC`s accountability report for fiscal year 1997. Topics include uses of funds, financial condition, program performance, management accountability, and the audited financial statement.

  10. Research report of fiscal 1997. Survey on information networks for environment technology transfer; 1997 nendo hokokusho. Kankyo gijutsu iten joho network chosa

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-03-01

    ICETT is one of the member organizations of APEC environment technology virtual center which established in Osaka in 1996 for active environment technology exchange between APEC countries based on a survey result obtained in fiscal 1995. ICETT began its information service in April, 1997, and completed useful prototype home pages which include the database composed of practical useful information on environment preservation technology of domestic factories and offices, and training information and local governments` approach cases to pollution control. In fiscal 1997, further survey was made, and the simulation software of a model process was also developed for training. Clean technology and energy saving technology strongly demanded by developing countries were surveyed to prepare a database including useful information for developing countries. A basic design software for bio-treatment of waste water was also prepared. The total number of home page accesses exceeded a predicted number for the first half year. 5 refs., 25 figs.

  11. OPTIMIZAREA SISTEMULUI FISCAL – PREMISA CREĂRII UNEI ECONOMII DE PIAŢĂ FUNCŢIONALĂ ÎN REPUBLICA MOLDOVA

    Directory of Open Access Journals (Sweden)

    Petru GRICIUC

    2015-12-01

    Full Text Available Cadrul analitic pe care autorul îl dezvoltă în acest articol sugerează trei dimensiuni cu ajutorul cărora poate fi eva-luat impactul politicii fiscale asupra funcţionalităţii economiei naţionale. Aceste dimensiuni sunt: sustenabilitatea fis-cală; structura fiscală; stabilizarea fiscală. Eforturile pe care Republica Moldova trebuie să le depună pentru a asigura sustenabilitatea fiscală, o structură fiscală eficientă şi îmbunătăţi stabilitatea macroeconomică ţin de: cadrul fiscal (cadrul legislativ şi instituţional, politica fiscală şi managementul fiscal.FISCAL SYSTEM OPTIMIZATION – PREMISE FOR CREATING A FUNCTIONAL MARKET ECONOMY IN THE REPUBLIC OF MOLDOVAThe analytical framework that the author develops in this article suggests three dimensions by which it is possible to assess the impact of fiscal policy impact on the functionality of the national economy. The dimensions are the fiscal sustainability, the tax structure, and fiscal stabilization. The efforts that Moldova should make to ensure a fiscal sustainability, an efficient tax structure and improved macroeconomic stability are related to the fiscal framework (legislative and institutional, fiscal policy and fiscal management.

  12. ECONOMY AND PARA-FISCAL LEVIES IN BOSNIA AND HERZEGOVINA

    Directory of Open Access Journals (Sweden)

    Hasan Mahmutović

    2017-04-01

    Full Text Available The system of para-fiscal levies implies different types of benefits or compensation and payment of citizens and companies for the use of goods or services of state administration which are para-fiscal sources of income of the state. The main characteristics of para-fiscal levies are: they do not originate from all tax payers, but only from members of certain social groups that are linked to some common economic or social interests; they are not part of the budget funds and not regulate them fiscal authorities; they have the character of destined public revenues, as they regularly represent a dedicated revenue whit which a specific task of economic or social character would be solved; they represent a secondary tax levy, which means that they exist along with the country’s tax levy, to draw funds from the same economic resources and to have almost the same economic effects, as well as the collection of taxes; they shall be paid on the basis of laws and decisions or decision of the competent authorities (general obligation or by contract (a specific levy, ie. an individual obligation; they shall be paid in the event of use of property of general interest and / or services of state administration; they represent giving of money, which is always direct, ie. giving cash on the basis of the decision and with the issuance of a receipt of payment (receipt from a box office or bank. Para-fiscal levies should be understood as fees that economic operators and citizens pay for the use of certain goods or services. These are not taxes and they do not serve to fill the budget. However, in Bosnia and Herzegovina the biggest part of para-fiscal levies is used as a parallel budget revenue, as revenue for the operation of the costly administrative apparatus. A large number of studies on para-fiscal levies in Bosnia and Herzegovina showed that they have a negative impact on economic growth and development. Basically para-fiscal levies, for business entities at

  13. Fiscal federalism, ethnic minorities and the national question in ...

    African Journals Online (AJOL)

    This study, using content analysis, examined the impact of fiscal federalism and the struggles of ethnic minority groups in the Niger Delta on the trajectories of the national question in Nigeria. It discovered a positive relationship between the changes in the fiscal structure and the aggravation of ethnic minorities' struggles.

  14. Considerations on the Fiscal Consequences of Accounting Result

    Directory of Open Access Journals (Sweden)

    Petec ( Călinescu Daniela

    2016-01-01

    In terms of information provided by the accounting result, those are intended for a wide rangeof users among which shareholders, investors, financial creditors, the general public, whileinformation given by the fiscal result are mainly intended for the government and fiscalmanagement institutions. Both accounting result and fiscal result are determined based onrevenues and expenses recorded in the accounts, while respecting accounting policies andprinciples and tax laws.

  15. Budget estimates fiscal year 1995: Volume 10

    International Nuclear Information System (INIS)

    1994-02-01

    This report contains the Nuclear Regulatory Commission (NRC) fiscal year budget justification to Congress. The budget provides estimates for salaries and expenses and for the Office of the Inspector General for fiscal year 1995. The NRC 1995 budget request is $546,497,000. This is an increase of $11,497,000 above the proposed level for FY 1994. The NRC FY 1995 budget request is 3,218 FTEs. This is a decrease of 75 FTEs below the 1994 proposed level

  16. Budget estimates fiscal year 1995: Volume 10

    Energy Technology Data Exchange (ETDEWEB)

    1994-02-01

    This report contains the Nuclear Regulatory Commission (NRC) fiscal year budget justification to Congress. The budget provides estimates for salaries and expenses and for the Office of the Inspector General for fiscal year 1995. The NRC 1995 budget request is $546,497,000. This is an increase of $11,497,000 above the proposed level for FY 1994. The NRC FY 1995 budget request is 3,218 FTEs. This is a decrease of 75 FTEs below the 1994 proposed level.

  17. The internal control of tax

    OpenAIRE

    E. B. Shuvalova; L. A. Butenko; Ju. A. Rudenko

    2016-01-01

    The aim of the research is to study the theoretical and practical issues of internal fiscal control. Internal tax control system requires the development of methodological tools, its scientific basis and practical recommendations for the application. This difficult task is now solved only in organizations, which are the largest taxpayers. For small and medium-sized businesses in the organization of internal fiscal control may improve the quality of the accounting organization of the company. ...

  18. Oil and gas fiscal regimes of the western Canadian provinces

    International Nuclear Information System (INIS)

    1991-11-01

    This report compares the fiscal regimes in British Columbia, Alberta, Saskatchewan and Manitoba. During 1985-1988, federal and provincial governments have made numerous fiscal changes, many in response to the drop in world oil prices. The new fiscal policies generally have reflected governments' willingness to forego revenues in an effort to aid the oil and gas industry, with certain exemptions. Since 1988, changes have reflected trends of consolidation and less government willingness to forego revenues. A federal large corporations capital tax has been introduced, the natural gas exploration holiday in Alberta expired, new oil royalties were introduced, and changes were made in fiscal regimes to accomodate horizontal drilling in Saskatchewan and Manitoba. In this document, the existing corporate tax regime is described. A comparison of fiscal regimes must recognize the differing scale and nature of oil and gas operations among the 4 provinces, with Alberta accounting for 80-90% of Canada's oil and gas productions, while British Columbia, Saskatchewan and Manitoba are much smaller producers. The document describes Crown royalties and incentives and freehold taxes for each type of fuel (crude oil, natural gas, natural gas byproducts, nonconventional oil). 8 figs

  19. A case for the introduction of numerical fiscal rules in the Serbian Constitution

    Directory of Open Access Journals (Sweden)

    Begović Boris

    2017-01-01

    Full Text Available The recommendation of numerical fiscal rules in Serbia, presented in this paper, is based on the inherent bias of fiscal policy towards expenditure, and consequently continuous fiscal deficit and excessive sovereign debt. It is recommended that simple and straightforward numeric fiscal rules should be introduced into the Serbian Constitution. There should be two cumulative numerical fiscal rules, the first regarding the ceiling on sovereign debt and the second regarding the ceiling on net new borrowing. Neither of the rules may be violated. The ceiling on the debt level should be prescribed by the Constitution. The ceiling on new net borrowing should depend on the distance of the sovereign debt from the debt ceiling. An illustrative example is provided, with a debt ceiling of 60%. However, the Fiscal Council should specify a specific sovereign debt ceiling as part of the proposed constitutional amendment.

  20. El cobre y la estrategia fiscal óptima para Chile

    OpenAIRE

    Alejandro Drexler; Eduardo Engel; Rodrigo Valdés

    2001-01-01

    Este trabajo analiza la estrategia fiscal óptima para Chile, determinando el gasto total y fiscal de la economía, así como de la carga tributaria considerando (i) el problema de distribución intergeneracional de los recursos asociados al cobre; (ii) que los ingresos del cobre son volátiles, transitorios y afectan al resto de la economía; y (iii) que el ingreso total y tributario aumenta en el tiempo. Se considera tres modelos, teoría del ingreso del cobre permanente, teoría del ingreso fiscal...

  1. Budget estimates, fiscal year 1984/85. Appropriation: salaries and expenses

    International Nuclear Information System (INIS)

    1983-01-01

    This report contains the fiscal year budget justifications to Congress. The budget estimates for salaries and expenses for fiscal year 1984 to 1985 provide for obligations of $466,800,000 to be funded in total by a new appropriation

  2. The situation of radioactive waste management in the fuel reprocessing facility (for fiscal 1979)

    International Nuclear Information System (INIS)

    1981-01-01

    In the fuel reprocessing facility of Power Reactor and Nuclear Fuel Development Corporation (PNC), the release of radioactive gaseous and liquid wastes was so controlled as not to exceed the set standards. Of the radioactive liquid wastes, concentrated wastes and sludge are stored in tanks. Radioactive solid wastes are suitably stored in containers. The situation of radioactive waste management in the fuel reprocessing facility in fiscal 1979 (from April, 1979, to March, 1980) is presented on the basis of the radiation control report made by PNC. The release of radioactive gaseous and liquid wastes was below the set standards. The following data are given in tables: the released quantity of radioactive gaseous and liquid wastes, the cumulative stored amount of radioactive liquid wastes, the produced quantity and cumulative stored amount of radioactive solid wastes; (for reference) the released quantity of radioactive gaseous and liquid wastes in fiscal 1977, 1978 and 1979. (J.P.N.)

  3. Implications of Electronic Commerce for Fiscal Policy

    Science.gov (United States)

    Goolsbee, Austan

    In this chapter, I will consider both sides of the relationship between electronic commerce and fiscal policy. For the impact of electronic commerce on fiscal policy, I will pay particular attention to the potential sales-tax revenue losses. The data suggest that the potential losses are actually modest over the next several years. I will also consider the reverse relationship - how fiscal policy affects Internet commerce. Here the evidence suggests that taxes have a sizable effect. I point out, though, that this only supports special treatment if there is some positive externality. Without one, the tax system will lead to excessive online buying to avoid taxes. I will then deal the neglected issue of taxes and Internet access, which can create large deadweight costs both because demand may be price-sensitive and because taxes can slow the spread of new technologies. Finally, I offer some discussion of the international context of taxes and the Internet and the international temptations to raise rates on E-commerce.

  4. Fool the Markets? Creative Accounting, Fiscal Transparency and Sovereign Risk Premia

    OpenAIRE

    Kerstin Bernoth; Guntram B. Wolff

    2006-01-01

    We investigate the effects of official fiscal data and creative accounting signals on interest rate spreads between bond yields in the European Union. Our model predicts that risk premia contained in government bond spreads should increase in both, the official fiscal position and the expected "creative" part of fiscal policy. The relative importance of these two signals depends on the transparency of the country. Greater transparency reduces risk premia. The empirical results confirm the hyp...

  5. Budget of the U.S. Government, Fiscal Year 2013

    Science.gov (United States)

    Office of Management and Budget, Executive Office of the President, 2012

    2012-01-01

    "Budget of the United States Government, Fiscal Year 2013" contains the Budget Message of the President, information on the President's priorities, budget overviews organized by agency, and summary tables. The 2013 Budget contains a number of steps to put the country on a fiscally sustainable path. First, this Budget implements the tight…

  6. Creating Fiscal Space for Social Sectors Development in Tanzania ...

    African Journals Online (AJOL)

    This paper discusses fiscal space creation and use in the context of development of social sectors in Tanzania. The paper observes that Tanzania is making good progress in creating and using her fiscal space. The priority being accorded to social sectors, especially in education and health is in the right direction. However ...

  7. International Petroleum Fiscal Regimes: Trends in Tax-Royalty Worldwide and in Romania

    Directory of Open Access Journals (Sweden)

    MARIANA PAPATULICĂ

    2014-05-01

    Full Text Available “Resource nationalism” is a cyclical phenomenon whereby governments assert varying degrees of control over natural resources located within their territories, in an attempt to maximise revenue generation from their national resources. Resource nationalism often depends on the price of hydrocarbons and the ability of national governments to extract them. International oil companies are attractive partners for the development of concessions as they have advanced extractive technology, superior project management skills, flexible logistical chains and access to capital from global financial markets. However, these advantages will erode as National Oil Companies (NOCs improve their expertise over the mid- to long-term and new forms of resource nationalism may restrict their room for manoeuvre.The recent trends in most of oil producing countries’ policies are focusing on highly increasing the fiscal levies imposed to resources exploited under the concession agreements and also on imposing minimum labor taxes. At the end of 2014, The Romanian Government will have to reappraise the fiscal systems for the companies operating in the national oil and gas upstream sector, because the 10-year "freezing" of royalties on oil and gas, at a very low level compared with other producing countries will come to an end. This article tries to present the trends in the international petroleum fiscal regimes worldwide, to make a comparative analysis between Romania and other countries from this point of view and finally to make some recommendations as regards the main guidelines that the negociators could follow in order to obtain better conditions for the new fiscal regime and implicitly a better turning into account of our natural resources to the benefit of the consumers.

  8. A Study of Intergovernmental Fiscal Transfers in India and Pakistan ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    In both India and Pakistan, recent policy changes in the fiscal transfer system (the ... test a series of hypotheses to assess the impact of such changes on fiscal behavior at ... IDRC invests in research and knowledge to empower women in India.

  9. The influence of fiscal rules on healthcare policy in the United States and the Netherlands.

    Science.gov (United States)

    Schakel, H Christiaan; Jeurissen, Patrick; Glied, Sherry

    2017-10-01

    Governments use fiscal rules to put a framework and limits on how budgetary challenges are addressed, but the rules themselves are still an understudied area among health policy scholars. For a long time, healthcare held a somewhat separate status because of the reliance on entitlements and dedicated revenue streams. However, the combined forces of advocates for integral decision-making, central budget control and the increasing costs might shift healthcare towards budgetary frameworks that currently apply to other spending categories. In this paper, we study fiscal rules that the US and the Netherlands have adopted since 2010 and their impact on healthcare policy. Our analysis shows that fiscal rules can have an impact on the rationing of healthcare. In the studied timeframe, the rules seem to have more impact on budget outcomes than on the budget process itself. In addition, the convergence of fiscal and program policy objectives seems to be better accomplished in a budgetary system that applies enforceable budget ceilings. Budgeting for health entitlements requires a comprehensive and tailor-made approach and the composition of traditional rules might not fully answer to the complexities of healthcare policy. This paper aims to contribute to that debate and the way we think about healthcare budgeting. Copyright © 2016 John Wiley & Sons, Ltd. Copyright © 2016 John Wiley & Sons, Ltd.

  10. La misura della pressione fiscale in rapporto al prodotto interno lordo in luogo del prodotto interno netto:un capitolo dell'illusione fiscale (The Measurement of ‘Fiscal Burden’ on GDP instead of on National Net Value Added Produced: ...

    Directory of Open Access Journals (Sweden)

    Francesco Forte

    2012-04-01

    Full Text Available The Measurement of ‘Fiscal Burden’ on GDP instead of on National Net Value Added Produced: A Chapter in Fiscal Illusion The work calls attention to a major macroeconomic fiscal illusion: that arising from the current official practice of expressing the main fiscal indicators, and particularly the tax burden, as a percentage of GDP rather than NDPF (Net Domestic Product at Factor Costs. This methodology causes a systematic undervaluation of the tax burden, by something between 25% (Sweden and Austria and 15% (Switzerland. Correctly measured, the tax burden in most European countries is above 50% and in the Nordic countries above 65%, or close to it! Thus, tax payers are deceived about the true cost and size of the public economy. GDP’s origin and widespread adoption is examined as well as the development of the notion of national income adopted to assess the tax burden.  JEL Codes: H20, H21 

  11. Spending Disclosure - Fiscal Year 2012

    Data.gov (United States)

    Montgomery County of Maryland — The purpose of this Spending Disclosure Fiscal Year 12 dataset is to allow the public to search and view summary information on payments made to recipients (referred...

  12. The Fiscal Impacts of School Choice in New Hampshire

    Science.gov (United States)

    Gottlob, Brian J.

    2004-01-01

    This study addresses the fiscal impacts of school choice in New Hampshire. The author uses one example from the 2003 New Hampshire legislative session to illustrate the fiscal impacts of school choice on New Hampshire and its communities. He develops a unique database of individual and household level responses from the 2000 Census of New…

  13. Annual report of National Institute of Radiological Sciences of the fiscal year 1984

    International Nuclear Information System (INIS)

    1985-09-01

    The activities of National Institute of Radiological sciences in fiscal year 1984 were carried out on the basis of the total budget of 6052 million yen and 408 regular staffs. The ordinary research is the base of all research activities, and was carried out on 62 subjects, which achieved the results of internationally high level. The special research was performed by selecting four themes, that is, the investigation and research on the biological effect of tritium accompanying the development of nuclear fusion, the investigation and research on the probabilistic effect of radiation and risk evaluation, the investigation and research on the evaluation of environmental radiation exposure, and the investigation and research on the medical utilization of heavy particle beam and others. In addition, the specified research and the research using the science and technology promotion coordination expense were carried out. The total number of trainees who have finished various courses of the Education and Training Division reached 3466 in fiscal year 1984, and those contributed largely to the protection and utilization of radiation in Japan. Effort was exerted to promote the international exchange in this field. The activities in respective divisions are reported. (Kako, I.)

  14. Fiscal Austerity Versus Growth in Croatia

    Directory of Open Access Journals (Sweden)

    Marinko Škare

    2015-04-01

    Full Text Available The role of fiscal austerity has been questioned for centuries, but a rapidly increasing deficit along with the financial crisis in 2007/2008 influenced a renewed debate on the economics of austerity. This paper analyzes the role of austerity versus the role of economic growth. It also attempts to highlight the role of the theoretical context of austerity policy and the economic history lesson learned during the transition from the Bretton Woods model to Washington’s consensus. Despite numerous studies and polarized debate, no consensus on the implementation of fiscal austerity has been achieved because this complex subject has not been the subject of a sufficient methodological exploration. Emphasis should be placed on defining the methodology of austerity and gathering statistical data to influence the implementation of social transfer policies. In addition, it is necessary not only to take a hybrid approach to fiscal and monetary policy but also to adopt economic laws and quantitative economic relationships. The benchmarking country used in this paper is Croatia. The outcome of this research can serve as the basis for future decision-making and research.

  15. The state of radioactive waste management and personnel radiation exposure in commercial nuclear power plants in fiscal 1981

    International Nuclear Information System (INIS)

    1982-01-01

    Radioactive waste management: The owners of commercial nuclear power plants are obligated to control the release of gaseous and liquid radioactive wastes below the objective release levels, and to store solid wastes in containers on the site. As for the former, the released (radioactive) quantity in fiscal 1981 (from April, 1981, to March, 1982,) together with the objective levels are given for respective nuclear power stations; and as for the latter, the stored quantity and also the cumulative quantity up to the year are given. Radiation exposure: The owners of commercial nuclear power plants are obligated to control the personnel exposure below the permissible level. The personnel exposure dose in fiscal 1981 is given for respective nuclear power station. (Mori, K.)

  16. Franquismo y disidencia sexual. La visión del Ministerio Fiscal de la época

    Directory of Open Access Journals (Sweden)

    Víctor M. Ramírez Pérez

    2018-04-01

    Full Text Available Las personas lesbianas, gays, transexuales y bisexuales (LGTB fueron duramente reprimidas durante la dictadura franquista. Múltiples fueron los sistemas de control social que se utilizaron para esta represión, entre los que se puede resaltar el sistema penal y, dentro de sus instituciones, la del Ministerio Fiscal. En el ejercicio de sus funciones, la Fiscalía del régimen se esmeró en garantizar una estricta aplicación de las normas creadas por el sistema para reprimir a las disidencias sexuales. En las memorias de la Fiscalía General del Estado encontramos vestigios claros y significativos del tratamiento que se dio a dichas disidencias durante los largos años de la dictadura. En este texto pretendemos analizar y sistematizar parte de las referencias incluidas en las citadas memorias con el fin de ofrecer un panorama sobre la percepción que tenía aquella sociedad acerca la realidad de las personas LGTB y el trato jurídico y social que se les proporcionó.

  17. The impact of fiscal austerity on suicide: on the empirics of a modern Greek tragedy.

    Science.gov (United States)

    Antonakakis, Nikolaos; Collins, Alan

    2014-07-01

    Suicide rates in Greece (and other European countries) have been on a remarkable upward trend following the global recession of 2008 and the European sovereign debt crisis of 2009. However, recent investigations of the impact on Greek suicide rates from the 2008 financial crisis have restricted themselves to simple descriptive or correlation analyses. Controlling for various socio-economic effects, this study presents a statistically robust model to explain the influence on realised suicidality of the application of fiscal austerity measures and variations in macroeconomic performance over the period 1968-2011. The responsiveness of suicide to levels of fiscal austerity is established as a means of providing policy guidance on the extent of suicide behaviour associated with different fiscal austerity measures. The results suggest (i) significant age and gender specificity in these effects on suicide rates and that (ii) remittances have suicide-reducing effects on the youth and female population. These empirical regularities potentially offer some guidance on the demographic targeting of suicide prevention measures and the case for 'economic' migration. Copyright © 2014 Elsevier Ltd. All rights reserved.

  18. Budget estimates: Fiscal year 1994. Volume 2: Construction of facilities

    Science.gov (United States)

    1994-01-01

    The Construction of Facilities (CoF) appropriation provides contractual services for the repair, rehabilitation, and modification of existing facilities; the construction of new facilities and the acquisition of related collateral equipment; the acquisition or condemnation of real property; environmental compliance and restoration activities; the design of facilities projects; and advanced planning related to future facilities needs. Fiscal year 1994 budget estimates are broken down according to facility location of project and by purpose.

  19. Research plan on geosphere stability for long-term isolation of radioactive waste. Scientific programme for fiscal years 2011

    International Nuclear Information System (INIS)

    Yasue, Ken-ichi; Asamori, Koichi; Kusano, Tomohiro; Saito-Kokubu, Yoko; Tanikawa, Shin-ichi; Niwa, Masakazu; Hanamuro, Takahiro; Yamasaki, Seiko; Yamada, Kunimi; Ishimaru, Tsuneari; Umeda, Koji

    2011-07-01

    The concept of geological disposal of HLW in Japan is based on a multi-barrier system which combines a stable geological environment with a robust barrier system. Potential geological host formations and their surroundings are chosen, in particular, for their long-term stability, taking into account the fact that Japan is located in a tectonically active zone. This report is a plan of research and development (R and D) on geosphere stability for long-term isolation of HLW in JAEA, in fiscal year 2011. The objectives and contents in fiscal year 2011 are described in detail based on the outline of 5 years plan (fiscal years 2010-2014). In addition, the planed framework is structured into the following categories: (1) Development and systematization of investigation techniques, (2) Development of models for long-term estimation and effective assessment, (3) Development of dating techniques. (author)

  20. Research plan on geosphere stability for long-term isolation of radioactive waste. Scientific programme for fiscal years 2012

    International Nuclear Information System (INIS)

    Asamori, Koichi; Niwa, Masakazu; Hanamuro, Takahiro; Yamada, Kunimi; Kusano, Tomohiro; Makuuchi, Ayumu; Takatori, Ryoichi; Saito-Kokubu, Yoko; Ishimaru, Tsuneari; Umeda, Koji

    2012-07-01

    The concept of geological disposal of HLW in Japan is based on a multi-barrier system which combines a stable geological environment with a robust barrier system. Potential geological host formations and their surroundings are chosen, in particular, for their long-term stability, taking into account the fact that Japan is located in a tectonically active zone. This report is a plan of research and development (R and D) on geosphere stability for long-term isolation of HLW in JAEA, in fiscal year 2012. The objectives and contents in fiscal year 2012 are described in detail based on the outline of 5 years plan (fiscal years 2010-2014). In addition, the planned framework is structured into the following categories: (1) Development and systematization of investigation techniques, (2) Development of models for long-term estimation and effective assessment, (3) Development of dating techniques. (author)

  1. Research plan on geosphere stability for long-term isolation of radioactive waste. Scientific programme for fiscal years 2010

    International Nuclear Information System (INIS)

    Yasue, Ken-ichi; Asamori, Koichi; Yamada, Kunimi; Saito-Kokubu, Yoko; Yamasaki, Seiko; Kurosawa, Hideki; Tanikawa, Shin-ichi; Negi, Tateyuki; Kusano, Tomohiro; Hanamuro, Takahiro; Ishimaru, Tsuneari; Umeda, Koji

    2010-09-01

    The concept of geological disposal of HLW in Japan is based on a multibarrier system which combines a stable geological environment with an engineered barrier system. Potential geological host formations and their surroundings are chosen, in particular, for their long-term stability, taking into account the fact that Japan is located in a tectonically active zone. This report is a plan of research and development (R and D) for geosphere stability for long-term isolation of HLW in JAEA, in fiscal year 2010. The objectives and contents in fiscal year 2010 are described in detail based on the outline of 5 years plan (fiscal years 2010-2014). In addition, the plan framework is structured into the following categories: (1) Development and systematization of investigation techniques, (2) Development of models for long-term estimation and effective assessment, (3) Development of dating techniques. (author)

  2. De fiscale fishing expedition

    NARCIS (Netherlands)

    Poelmann, E.

    2016-01-01

    In de fiscale literatuur en/of mediaberichten duikt met enige regelmaat de term ‘fishing expedition’ op. De term wordt in rechterlijke uitspraken en in beleid genoemd, in nationale en internationale context. Het valt op dat voor die term kennelijk slechts indirecte definities bestaan, althans ik heb

  3. Fiscal 1991 report. Coal liquefaction committee; 1991 nendo sekitan ekika iinkai hokokusho

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1992-03-01

    The committee in this fiscal year had the 1st meeting in July 1991, the 2nd in August 1991, and the 3rd in March 1992, when fiscal 1990 research and development results, fiscal 1991 research and development programs, fiscal 1991 research and development results, etc., were reported and deliberated. At the 2nd meeting, the meaning of coal liquefaction technology development and how to go ahead with the task were described, which topic for discussion was entitled 'How coal liquefaction technology should be for the 21st century.' After discussion, it was agreed upon that a coal liquefaction technology package be completed in fiscal 2000 based on the absorption of each other's findings and on the utilization of basic studies common to both to be realized through the exchange of technologies between the brown coal liquefaction project and the bituminous coal liquefaction project. Under the brown coal liquefaction project, a 50 ton/day pilot plant was built and operated in Victoria, Australia, and the operation was completed in October 1990. The results of research and development under the coal brown liquefaction project will be compiled by fiscal 1993. (NEDO)

  4. 77 FR 32977 - Announcement of Funding Awards for Fiscal Year 2012 Transformation Initiative: Choice...

    Science.gov (United States)

    2012-06-04

    ... Awards for Fiscal Year 2012 Transformation Initiative: Choice Neighborhoods Demonstration Small Research... awards for the Fiscal Year (FY) 2012 Transformation Initiative: Choice Neighborhoods Demonstration Small... Under the Fiscal Year 2012 Transformation Initiative: Choice Neighborhoods Demonstration Small Research...

  5. Voices of nuclear-power monitors in fiscal 1981

    International Nuclear Information System (INIS)

    1983-01-01

    The system of ''nuclear-power monitors'', started in fiscal 1977, is for the purpose of hearing the opinions of general people on nuclear power development and utilization and reflecting the results to the governmental nuclear power administration. The number of monitors in fiscal 1981 is a total of 504. The results in the fiscal year are described: (1) Questionnaire survey: The survey was made from March 10 to 25, 1982. Of the total, 355 (70.4%) answered the questions concerning the following matters: the future of energy, the development of nuclear power, the administration of nuclear power safety, and nuclear power public relations. (2) Voices (opinion) sent by the monitors: Of the total 150 items sent from September, 1981, to March, 1982, 48 concerned public relations, 26 were about the development and utilization and 25 were about the safety. (Mori, K.)

  6. New Fiscal Rules for the Czech Republic: Analysis of the Proposal

    Czech Academy of Sciences Publication Activity Database

    Baxa, Jaromír; Paulus, M.

    2016-01-01

    Roč. 2016, č. 1 (2016) Institutional support: RVO:67985556 Keywords : fiscal rules * fiscal policy * real-time data Subject RIV: AH - Economics http://library.utia.cas.cz/separaty/2016/E/baxa-0465222.pdf

  7. Milton Friedman e a efetividade da política fiscal

    Directory of Open Access Journals (Sweden)

    Francisco Luiz C. Lopreato

    2013-08-01

    Full Text Available O objetivo do artigo é discutir a visão de Milton Friedman sobre o papel da política fiscal. O trabalho estrutura-se a partir da discussão de quatro pontos. O primeiro relembra traços da trajetória do autor, desde a fase inicial em que dá relevância à política fiscal até o momento em que a renega. O segundo retoma questões apresentadas no tópico anterior e os argumentos usados para negar a efetividade da política fiscal. O terceiro volta-se à apresentação da hipótese da renda permanente e a sua posição contra o uso e as implicações da função consumo nos estudos de caráter keynesiano da velha síntese. O último ponto destaca a crítica contra as ações discricionárias, com ênfase na discussão dos lags existentes na política fiscal. O retorno ao autor justifica-se porque as suas ideias influenciaram o modo de a atual teoria macroeconômica dominante pensar tópicos relevantes da área fiscal.

  8. Tax levy financing for local public health: fiscal allocation, effort, and capacity.

    Science.gov (United States)

    Riley, William J; Gearin, Kimberly J; Parrotta, Carmen D; Briggs, Jill; Gyllstrom, M Elizabeth

    2013-12-01

    Local health departments (LHDs) rely on a wide variety of funding sources, and the level of financing is associated with both LHD performance in essential public health services and population health outcomes. Although it has been shown that funding sources vary across LHDs, there is no evidence regarding the relationship between fiscal allocation (local tax levy); fiscal effort (tax capacity); and fiscal capacity (community wealth). The purpose of this study is to analyze local tax levy support for LHD funding. Three research questions are addressed: (1) What are tax levy trends in LHD fiscal allocation? (2) What is the role of tax levy in overall LHD financing? and (3) How do local community fiscal capacity and fiscal effort relate to LHD tax levy fiscal allocation? This study focuses on 74 LHDs eligible for local tax levy funding in Minnesota. Funding and expenditure data for 5 years (2006 to 2010) were compiled from four governmental databases, including the Minnesota Department of Health, the State Auditor, the State Demographer, and the Metropolitan Council. Trends in various funding sources and expenditures are described for the time frame of interest. Data were analyzed in 2012. During the 2006-2010 time period, total average LHD per capita expenditures increased 13%, from $50.98 to $57.63. Although the overall tax levy increase in Minnesota was 25%, the local tax levy for public health increased 5.6% during the same period. There is a direct relationship between fiscal effort and LHD expenditures. Local funding reflects LHD community priorities and the relative importance in comparison to funding other local programs with tax dollars. In Minnesota, local tax levy support for local public health services is not keeping pace with local tax support for other local government services. These results raise important questions about the relationship between tax levy resource effort, resource allocation, and fiscal capacity as they relate to public health

  9. Public revenue, fiscal deficit and economic growth: Evidence from Asian countries

    OpenAIRE

    AMGAIN, Jeeban; DHAKAL, Nanda Kumar

    2017-01-01

    Abstract. This paper examines the impact of public revenue and fiscal deficit on economic growth in 20 Asian Countries. We use panel Autoregressive Distributed Lag Model (ARDL) to estimate both the short-run and long-run impact of the fiscal variables. The results indicate that fiscal deficit adversely affect growth both in short-run and long-run. In the long-run, deficit finance leads to debt accumulation which is also negatively associated with growth. However, panel ARDL results show that ...

  10. Fuels and Materials Division biennial report, fiscal years 1979 and 1980

    International Nuclear Information System (INIS)

    Brown, H.L.

    1980-10-01

    The Fuels and Materials Division of EG and G Idaho, Inc., reports its technical activities for the fiscal years 1979 to 1980. This Division supports technical programs at the Idaho National Engineering Laboratory with materials science, materials engineering, nondestructive evaluation engineering, and remote handling of radioactive and other hazardous materials and conducts several direct-funded materials-related programs for the US Department of Energy. This report details programmatic and other support activities, direct-funded programs, organization and facility status, and EG and G Idaho-funded technical development programs

  11. Advantages and Disadvantages of Fiscal Discipline in Bulgaria in Times of Crisis

    Directory of Open Access Journals (Sweden)

    Vasil S. Petkov

    2014-03-01

    Full Text Available The global economic crisis of 2008 has posed serious challenges to the Bulgarian economy and was reflected in worsened macroeconomic indicators. The subsequent sovereign debt crisis in Europe further aggravated the situation and blocked its path to recovery. In line with the overall sentiment in the European Union (the EU, Bulgaria made maintaining fiscal stability a priority that it set out to accomplish by following a policy of austerity. The country managed to achieve the desired effect relatively quickly. It became one of the best performers in terms of budget deficit and government debt as a share of GDP (which are among the lowest in the EU. These accomplishments underlie international institutions’ greater confidence in Bulgaria, which has led to an increase in its credit rating. Nevertheless, the state has not managed to reap the maximum benefits that this type of policy offers. Fiscal sustainability was accomplished at the expense of economic growth, the slow pace of which was accompanied by impoverishment of the population, high unemployment, restricted consumption, and operational difficulties faced by real-sector companies. These problems fueled doubts about the adequacy of strict budget discipline, especially in times of crisis. They provoked the author to examine in greater depth the benefits and the drawbacks that such a policy ultimately offers to Bulgaria. The results show that the strict fiscal measures have put additional pressure on the already fragile economic growth and have a high social cost as well. All this justifies the need for the government to take on a new course to achieve economic recovery by means of more active state support that would stimulate a pickup in consumption and production activity.

  12. Equilibrium Strategies in a Fiscal-Monetary Game : a Simulation Analysis

    Directory of Open Access Journals (Sweden)

    Irena Woroniecka-Leciejewicz

    2015-01-01

    Full Text Available The results from a simulation analysis of the policy-mix have been presented, carried out in a fiscal-monetary game, in which fiscal and monetary authorities make decisions from the point of view of realizing their own respective economic objectives. In order to represent the interrelations between, on the one hand, the instruments of fiscal policy and of monetary policy, and, on the other hand - the economic effects resulting from their application, a modified logistic function was used. The method adopted enables consideration of the specificity of the effects of these instruments on the business cycle, consisting in the limited effectiveness of applying any extremely restrictive or expansive policy, and the respective impact on the economy. The simulation study was meant to show the influence exerted both by the parameters of the function and the priorities of the fiscal and monetary authorities on the Nash equilibrium state, corresponding to the choice of a particular combination of budgetary and monetary policies. (original abstract

  13. A few considerations on simplifying the fiscal and accounting systems of small and medium enterprises

    Directory of Open Access Journals (Sweden)

    Ialomiţianu, G.

    2010-12-01

    Full Text Available The application of the complex accounting and fiscal systems represents an administrative burden for small and medium enterprises. This situation generates huge costs, too hard to bear by legal entities. The introduction of simplified accounting and fiscal systems has to represent a priority for every state, because it triggers the reduction of the administrative burden. The fiscal systems based on low taxation should not be confused with simplified fiscal systems. Many a time, enterprises prefer simplified systems, even if they do not totally comply with the fiscal equity principle.

  14. The Impact of Taxation of the Domestic Economic Transactions on the Vat Collection Through Electronic Fiscal Devices

    Directory of Open Access Journals (Sweden)

    Ionel Bostan

    2017-05-01

    Full Text Available The issue of collecting tax resources to the consolidated budget has determined and still determines difficulties which cannot be neglected in all the former socialist countries of the Central and Eastern Europe. From the Members States of the European Union, Romania is the country with the highest VAT Gap between EU Member States: 41%, compared to a European average of 15.2%. One solution tried to solve this problem was the regulation of mandatory use of electronic cash registers with fiscal memory. In this way, it was considered that a better highlight and also a tighter control of economic transactions will be achieved, from a fiscal point of view. In our study, we analyze, for the Romanian context in the postEU accession, whether the mandatory introduction of these devices in recording commercial transactions has had a significant impact on VAT collection. The study includes two stages of the analysis: in the first stage we estimated the influence of VAT rate variation on the degree of the VAT collection. Then we used the residual component to test the influence of EFDs’ mandatory introduction on VAT collection or on fiscal efficiency. The results indicate an improvement in the collection of VAT but also a decrease in the efficiency of fiscal collection.

  15. Annual report on surveillance and maintenance activities at Oak Ridge National Laboratory, Oak Ridge, Tennessee, fiscal year 1996

    International Nuclear Information System (INIS)

    1996-11-01

    In fiscal year (FY) 1995, the sites and facilities from both the Remedial Action (RA) and Decontamination and Decommissioning (D and D) programs were combined to form the Oak Ridge National Laboratory (ORNL) Environmental Restoration (ER) Surveillance and Maintenance (S and M) Program. Surveillance and Maintenance activities were conducted throughout FY 1996 at the RA facilities. Overall, the RA S and M Program consists of approximately 650 acres that include 14 waste area groupings with approximately 200 sites. These sites include 46 major facilities, several leak and contaminated soil sites, 38 inactive tanks, approximately 50 environmental study areas and approximately 2,973 wells and boreholes. Site inspections were conducted at established frequencies on appropriate sites in the RA S and M Program in accordance with the established S and M FY 1996 Incentive Task Order (ITO)

  16. The state of radioactive waste management and of personnel radiation exposure in nuclear power generating facilities in fiscal 1983

    International Nuclear Information System (INIS)

    1985-01-01

    (1) The state of radioactive waste management in nuclear power generating facilities: In the nuclear power stations, the released quantities of radioactive gaseous and liquid wastes are all below the control objective levels. For the respective nuclear power stations, the released quantities of radioactive gaseous and liquid wastes in fiscal 1983 and the objective levels are given in table. And, the quantities of solid wastes taken into storage and the cumulative amounts are given. For reference, the results each year since fiscal 1974 are shown. (2) The state of personnel radiation exposure in nuclear power generating facilities: In the nuclear power stations, the personnel radiation exposures are all below the permissible levels. The dose distribution etc. in the respective nuclear power stations are given in table. For reference, the results each year since fiscal 1974 are shown. (Mori, K.)

  17. Atomic Safety and Licensing Board Panel annual report, fiscal year 1989

    International Nuclear Information System (INIS)

    Cotter, B.P. Jr.

    1990-07-01

    In Fiscal Year 1989, the Atomic Safety and Licensing Board Panel (ASLBP) handled 40 proceedings involving the construction, operation and maintenance of commercial nuclear power reactors or other activities requiring a license from the Nuclear Regulatory Commission. This report summarizes, highlights and analyzes how the wide-ranging issues raised in these proceedings were addressed by the Judges and Licensing Boards of the ASLBP during the year. 5 figs., 3 tabs

  18. Monetary and fiscal policy under bounded rationality and heterogeneous expectations

    NARCIS (Netherlands)

    Lustenhouwer, J.E.

    2017-01-01

    The goal of this thesis is to use plausible and intuitive models of bounded rationality to give new insights in monetary and fiscal policy. Particular focus is put on the zero lower bound on the nominal interest rate, forward guidance, and fiscal consolidations. The thesis considers different forms

  19. Changes in the fiscal stance and the composition of public spending

    Czech Academy of Sciences Publication Activity Database

    Stančík, Juraj; Välilä, T.

    2012-01-01

    Roč. 43, č. 1 (2012), s. 199-217 ISSN 0377-7332 Institutional research plan: CEZ:AV0Z70850503 Keywords : fiscal policy * public expenditure * fiscal stance Subject RIV: AH - Economics Impact factor: 0.614, year: 2012

  20. Consultatie bij fiscale wetgeving

    NARCIS (Netherlands)

    Kreveld, Netty Margriet Amelien van

    2016-01-01

    The key objective of this research is to design a consultation model for the legislative process in fiscal matters. When tax laws are being drafted, such a model can be used as a tool to select the best possible consultation variant and the suitable stakeholders. I have analyzed six consultation

  1. Bio-fuels: European Communities fiscal initiatives

    International Nuclear Information System (INIS)

    Autrand, A.

    1992-01-01

    This paper first reviews the influence that European Communities fiscal policies have had in the past on the development of more environmentally compatible fuels such as unleaded gasoline. It then discusses which directions fiscal policy makers should take in order to create appropriate financial incentives encouraging the production and use of biomass derived fuels - methanol, ethanol and pure and transesterified vegetable oils. An assessment is made of the efficacy of a recent European Communities proposal which calls for the application of excise tax reductions on bio-fuels. Attention is given to the net effects due to reduced sulfur and carbon dioxide emissions characterizing bio-fuels and the increased use of fertilizers necessary to produce biomass fuels

  2. Operational accidents and radiation exposures at DOE facilities. Fiscal year 1979

    International Nuclear Information System (INIS)

    1980-12-01

    The Department of Energy's safety performance in fiscal year 1979 showed improvement in all categories over fiscal year 1978. The loss rates were less than one-half the United States industry average as reported by the National Safety Council. Incidence rates per 200,000 workhours were 1.1 lost workday cases and 17.2 lost workdays compared to 1.2 lost workday cases and 17.6 lost workdays during fiscal year 1978. The recordable occupational illness rate, based on only 80 cases, was 0.06 cases per 200,000 workhours compared to 0.07 cases per 200,000 workhours for fiscal year 1978. Nine fatalities of contractor employees resulted in an annual rate of 6.0 deaths per 100,000 workers compared with 10 fatalities during fiscal year 1978, and an annual rate of 6.7 deaths per 100,000 workers. The total Department of Energy property loss reported during fiscal year 1979 was $3.3 million; $765,400 was caused by fire, and $2.5 million by other causes. A total of 121 million vehicle miles of official travel resulted in 685 accidents with $338,400 in property damage. The loss rates of 5.7 accidents per million vehicle miles and $2.80 per 1000 miles were improvements over the fiscal year 1978 rates of 5.8 accidents per million vehicle miles and $2.97 property damage per 1000 miles. The 104,986 monitored Department of Energy and its contractor employees received a total dose of 9040 rem in calendar year 1979. Both the total dose and the 1748 employees receiving radiation exposures greater than 1 rem in 1979 represent a continuing downward trend from the calendar year 1978 total dose of 9380 rem and the 1826 employees who received radiation exposures greater than 1 rem

  3. Did Fiscal Stimulus Lift Developing Asia Out of the Global Crisis? An Empirical Investigation

    Directory of Open Access Journals (Sweden)

    Seok-Kyun Hur

    2018-03-01

    Full Text Available The substantial slowdown of economic growth since the global financial crisis of 2008-2009 is rekindling debate on whether developing Asia should use fiscal expansion to boost aggregate demand. A key factor in the debate is the effectiveness of countercyclical fiscal policy in the region. The global crisis, as well as the fiscal stimulus packages implemented by developing Asian countries at that time, give some clues to this important issue. The region weathered the global crisis well and experienced a robust V-shaped recovery. According to conventional wisdom, the fiscal stimulus packages put in place by Asian governments played a key role in the region’s recovery. The central objective of this paper is to empirically test this wisdom by using cross-country panel data. Our main finding is that the stimulus has had a limited but positive impact on developing Asia’s output during the global crisis. This lends some support to the notion that countercyclical fiscal policy can help the region cope with severe external shocks. The broader, more fundamental implication for regional policymakers is that the region’s long-standing commitment to fiscal discipline can yield significant benefits beyond macroeconomic stability. An important consequence of this commitment - relatively healthy fiscal balance sheets - enabled the region’s governments to quickly and decisively embark upon fiscal stimulus programs.

  4. COULD BE THE FISCAL RISK MINIMIZED THROUGH FINANCIAL AUDIT?

    Directory of Open Access Journals (Sweden)

    Alina DOMNIŞOR

    2016-09-01

    Full Text Available The article approaches a useful theme,for the academic environment, specialists in tax and accounting regulations, but also for the practitioners in the private sector. Our scientific aim is to demonstrate the usefulness of the financial audit for the fiscal component also of the entities which, at present,have no legal requirement to audit the financial statements. Why such a research? Because the fiscal size of businesses represents a continuous risk on the agenda of the management and our empirical study will demonstrate the hypothesis according to which the fiscal risk is minimized through financial audit. The true and fair view of the financial statements depends also of the auditor’s objectives as concerns the total tax summary. It is a new approach of the financial audit that the entities may audit only the components in the financial statements,where these show high risks. It is an approach for the entities that, at present, have no legal requirements of auditing due to the fact that they do not fulfil the size criteria for audit. The scientific step shall be centred on the analysis of the salary, fiscal and social costs by using the financial audit.

  5. INFLUENCE OF FISCAL POLICY DYNAMICS ON OUTPUT MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Predescu Antoniu

    2013-04-01

    Full Text Available Dynamics of fiscal policy, more specific rise in fiscal pressure, increase which can be obtained either through enforcing one or more taxes, or by augmenting at least a tax, has a powerful impact on output management – visible, in the first place, in the realm of output size. But, not only output size will vary, after an increase in fiscal pressure, at least because output management is dealing with more than issue of producing a certain quantity of products, material or not, goods and/or services. Products are made for selling, but selling is impossible but through price and with a price; price is an essential economic variable, both in microeconomic and macroeconomic spheres. Thus, on one side rise in fiscal pressure determines, at least in short term, and, of course, if producers pay, or even support, a tax, be it newly enforced or (newly augmented, a rise of prices for sold products, and, on the other side, this results in a variation in output size, e.g. a reduced output volume, but, though, not in a linear trend. The dynamics, in this case of economic mechanism whose yield is a reduced volume of goods and/or services, in not linear, because essential are, too, the characteristics of products, from which effects of demand price elasticity and offer price elasticity influence significantly, in this framework, output management.

  6. FISCAL DECENTRALIZATION IN ALBANIA: EFFECTS OF TERRITORIAL AND ADMINISTRATIVE REFORM

    Directory of Open Access Journals (Sweden)

    Mariola KAPIDANI

    2015-12-01

    Full Text Available The principle of decentralization is a fundamental principle for the establishment and operation of local government. It refers to the process of redistributing the authority and responsibility for certain functions from central government to local government units. In many countries, particularly in developing countries, fiscal decentralization and local governance issues are addressed as highly important to the economic development. According to Stigler (1957, fiscal decentralization brings government closer to the people and a representative government works best when it is closer to the people. Albania is still undergoing the process of decentralization in all aspects: political, economic, fiscal and administrative. Decentralization process is essential to sustainable economic growth and efficient allocation of resources to meet the needs of citizens. Albania has a fragmented system of local government with a very large number of local government units that have neither sufficient fiscal or human capacity to provide public services at a reasonable level (World Bank. However, recent administrative and territorial reform is expected to have a significant impact in many issues related to local autonomy and revenue management. This paper is focused on the progress of fiscal decentralization process in Albania, stating key issues and ongoing challenges for an improved system. The purpose of this study is to analyze the effects of recent territorial reform, identifying problems and opportunities to be addressed in the future.

  7. Structural separation without fiscal tension? Possible fiscal consequences of the structural separation proposals

    International Nuclear Information System (INIS)

    Derksen, R.T.; Faber, A.R.

    2005-01-01

    An overview is given of the most important changes which are anticipated in the title bill and imply changes of the 1998 Electricity Law and the Natural Gas Law in the Netherlands. In this article the focus is on fiscal measures and their consequences for the electric and gas utilities [nl

  8. Beneficios fiscales de las sociedades cooperativas en Venezuela

    OpenAIRE

    Ramírez A., Héctor M.

    2013-01-01

    En la última década (período 2000-2010) en Venezuela, el número de sociedades cooperativas ha aumentado notablemente. Esto debido al énfasis por parte del Estado en promover la creación de estas asociaciones inmersas en la economía social, otorgando a las mismas diversos beneficios fiscales. La presente investigación tiene como objetivo, analizar los beneficios fiscales de las sociedades cooperativas en Venezuela. Se concluye, que las cooperativas poseen varios beneficios fi...

  9. Annual report of Tandem Accelerator Center, University of Tsukuba, for fiscal 1975

    International Nuclear Information System (INIS)

    1976-01-01

    Tandem Accelerator Center (TAC) is a research center of the University of Tsukuba established mainly for interdisciplinary research. Its principal apparatus is a 12 UD Pelletron tandem accelerator of which assembling was completed in fiscal 1975. Activities of the TAC for the period of April 1975 to March 1976 are reported: accelerator and beam transport system, general equipments, equipment development, and heavy-ion reactions. (Mori, K.)

  10. State of exposure control for workers engaging in radiation works and state of radioactive waste management in nuclear reactor facilities for test and research and nuclear reactor facilities at research and development stage, fiscal year 1995

    International Nuclear Information System (INIS)

    1996-01-01

    This is the summary of the reports submitted in fiscal year 1995 by the installers of the nuclear reactor facilities for test and research or at research and development stage, conforming to the related law. The individual dose equivalent of the workers engaging in radiation works in fiscal year 1995 was sufficiently lower than the prescribed limit in all reactor facilities. As for the released quantities of gaseous and liquid wastes, the radioactive substances in the air and water outside the monitor zones never exceeded the prescribed concentration limit in all reactor facilities. In the reactor facilities, for which the target values of release control have been determined, the values were less than the targets in all cases. The increase of stored radioactive solid waste decreased as the dismantling works of the reactor auxiliary system of the nuclear powered ship 'Mutsu' were finished in fiscal year 1994. As the amount of stored radioactive solid waste approaches the installed capacity, the preservation capacity of the existing waste preservation building was increased. (K.I.)

  11. MERCOSUL x Brasil: análise da soberania fiscal

    Directory of Open Access Journals (Sweden)

    Juliana Kiyosen Nakayama

    2004-12-01

    Full Text Available The present study has as objective to analyze the concept of sovereignty, the existence or not of the sovereignty tax in Brazil and its implications on the federative pact and abilities taxes on MERCOSUR. It stands out the concern of one of the freedoms of the block, the free circulation of goods and services. The sovereignty of the State lodges the fiscal sovereignty or tax. In international scope, the fiscal sovereignty or tax is reflected as full capacity of a State ahead of excessively in the international scene. The State has fiscal sovereignty when it edits its laws, when its will is the last one to prevail how much to managed it's, and the fiscal sovereignty exceeds the territory of the State, when its ability tax reaches its contributors where it wants that they are. The applicability of the constant norms in International Treatys elapses the postulate of sovereignty, as concern the juridical power, which its concept discloses a supremacy character, distinguishing itself from the sovereignty of the State directed to all of its territory and in the reciprocal relations between the States. After that, treaty and the tax treaty are analysed more deeply. Such implications reflect in Brazil’s Reformation Tax and the adjustments assumed by MERCOSUR’s members.O presente estudo tem o objetivo de analisar o conceito de soberania, da existência ou não da soberania tributária no Brasil e suas implicações com o pacto federativo e competências tributárias face ao MERCOSUL. Ressalta a preocupação de uma das liberdades do bloco, a livre circulação de bens e de serviços. A soberania do Estado alberga a soberania fiscal ou tributária. Em âmbito internacional, a soberania fiscal ou tributária reflete-se como capacidade plena de um Estado diante dos demais no cenário internacional. O Estado tem soberania fiscal quando edita suas leis, quando a sua vontade é a última a prevalecer quanto aos seus administrados, e a soberania fiscal

  12. Fusion Safety Program annual report: Fiscal year 1986

    International Nuclear Information System (INIS)

    Holland, D.F.; Merrill, B.J.; Herring, J.S.; Piet, S.J.; Longhurst, G.R.

    1987-06-01

    This report summarizes the Fusion Safety Program's (FSP) major activities in fiscal year 1986. The Idaho National Engineering Laboratory (INEL) is the designated lead laboratory, and EG and G Idaho, Inc., is the prime contractor for FSP, which was initiated in 1979. Activities are conducted at the INEL and in participating facilities, including the Hanford Engineering Development Laboratory (HEDL), the Massachusetts Institute of Technology (MIT), and the University of Wisconsin. The technical areas covered in this report include tritium safety, activation product release, reactions involving lithium breeding materials, safety of fusion magnet systems, plasma disruption, risk assessment methodology, and computer code development for reactor transients. Contributions to the Technical Planning Activity (TPA) and the ''white paper'' study by the Environmental, Safety,and Economics Committee (ESECOM) are summarized. The report also includes a summary of the safety and environmental analysis and documentation performed by the INEL for the Compact Ignition Tokamak (CIT) design project

  13. 75 FR 22689 - Fiscal Service

    Science.gov (United States)

    2010-04-29

    ... the U.S. Department of the Treasury, Financial Management Service, Financial Accounting and Services..., 2010. Sandra Paylor-Sanders, Acting Director, Financial Accounting and Services Division. [FR Doc. 2010... Bonding Company AGENCY: Financial Management Service, Fiscal Service, Department of the Treasury. ACTION...

  14. Yearly (Fiscal) Historical Electronic Services Report

    Data.gov (United States)

    Social Security Administration — This report contains yearly electronic services data for online applications. This report is updated monthly for the current fiscal year. The report is divided into...

  15. Hanford Site Groundwater Monitoring for Fiscal Year 1999

    Energy Technology Data Exchange (ETDEWEB)

    MJ Hartman; LF Morasch; WD Webber

    2000-05-10

    , was clean closed in fiscal year 1999, and monitoring is no longer required. Groundwater remediation in the 100 Areas continued with the goal of reducing the amount of chromium (100 K, D, and H) and strontium-90 (100 N) reaching the Columbia River. The objective of two remediation systems in the 200 West Area is to prevent the spread of carbon tetrachloride and technetium-99/uranium plumes. Groundwater monitoring continued at these sites and at other sites where there is no active remediation. Subsurface source characterization and vadose zone monitoring, soil-vapor monitoring, sediment sampling and characterization, and vadose zone remediation were conducted in fiscal year 1999. Baseline spectral gamma-ray logging at two single-shell tank farms was completed, and logging of zones at tank farms with the highest count rate was initiated. Spectral gamma-ray logging also occurred at specific retention facilities in the 200 East Area. These facilities are some of the most significant potential sources of remaining vadose zone contamination. Finally, remediation and monitoring of carbon tetradoride in the 200 West Area continued, with an additional 972 kilograms of carbon tetrachloride removed from the vadose zone in fiscal year 1999.

  16. Bibliography and documents issued list through fiscal year 1982

    International Nuclear Information System (INIS)

    1982-12-01

    This document is a bibliography of the published reports, papers, and documents of the Basalt Waste Isolation Project (BWIP) that have been publicly released during fiscal years 1978 to 1982. A brief history of the National Waste Terminal Storage Program and the BWIP is included to provide the reader with the scope of activities involved in the technical endeavor to identify a potential geologic repository site for the permanent isolation of radioactive wastes. The bibliography is organized by scientific discipline and in chronological order. An author index is provided after the bibliography

  17. Instrumental Effects of Fiscal Policy for Pakistan Economy

    Directory of Open Access Journals (Sweden)

    Ghulam Rasool Madni

    2013-12-01

    Full Text Available Fiscal policy has much controversial debate regarding its effectiveness on economic growth. Taxation and government expenditure are two main instruments of fiscal policy. This paper is aimed to analyze the effect of different categories of government expenditure on economic growth of Pakistan. Based on impact on economic growth, government expenditures are classified into productive (having positive or neutral effect on economic growth and unproductive expenditures (having negative or insignificant impact on economic growth. The data time span for this study is 1979-2012. After classification of expenditures, the impact of fiscal instruments is analyzed by utilizing the ARDL approach of Co integration which is a better estimation technique for small sample size. The results reveal that unproductive government expenditure have negative impact while productive government expenditure has insignificant impact on the economic growth. It is found that private investment positively and significantly affect the economic growth. On the other side, direct and indirect taxes have also insignificant impact on economic growth of Pakistan

  18. Report of the research results with JAERI's facilities in fiscal 1975

    International Nuclear Information System (INIS)

    1976-07-01

    Results of the research works by educational institutions using facilities of the Japan Atomic Energy Research Institute in fiscal 1975 are reported in individual summaries. Facilities utilized are research reactors, Co-60 irradiation facilities, hot laboratory, Linac and electron accelerators. Fields of research are the following: nuclear physics, radiation damage/solid-state physics, positron annihilation, activation analysis/nuclear chemistry, hot atom chemistry, irradiation effects, biology, and neutron diffraction; and, cooperative works to JAERI. (Mori, K.)

  19. Atomic Safety and Licensing Board Panel annual report, Fiscal year 1992

    International Nuclear Information System (INIS)

    1993-09-01

    In Fiscal Year 1992, the Atomic Safety and Licensing Board Panel (''the Panel'') handled 38 proceedings. The cases addressed issues in the construction, operation, and maintenance of commercial nuclear power reactors and other activities requiring a license from the Nuclear Regulatory Commission. This reports sets out the Panel's caseload during the year and summarizes, highlights, and analyzes how the wide-ranging issues raised in those proceedings were addressed by the Panel's judges and licensing boards

  20. Impact of Fiscal Variables on Economic Development of Pakistan

    Directory of Open Access Journals (Sweden)

    Zaheer Khan KAKAR

    2011-12-01

    Full Text Available The objective of this paper is to determine the impact of the fiscal variables on economic growth in Pakistan using time series data for the period 1980-2009. Cointegration and error correction techniques are used for this analysis and Granger causality test is used to determine the direction of causality. This study will provide help in determining the importance of fiscal policy for the development of Pakistan.

  1. Former Yugoslav Republic of Macedonia; Report on Observance of Standards and Codes: Fiscal Transparency Module

    OpenAIRE

    International Monetary Fund

    2006-01-01

    This report summarizes the Observance of Standards and Codes on Fiscal Transparency for the Former Yugoslav Republic of Macedonia. It provides an assessment of fiscal transparency practices in the Former Yugoslav Republic (FYR) of Macedonia in relation to the requirements of the IMF Code of Good Practices on Fiscal Transparency based on discussions with the authorities and other organizations and through a fiscal transparency questionnaire. It also provides recommendations for improving fisca...

  2. Empiric Study about the Mix Fiscal Policy – Economic Development

    Directory of Open Access Journals (Sweden)

    Alexandru Sergiu Ocnean

    2006-11-01

    Full Text Available Economic development is one of the primary objectives of any government. Fiscal policy represents one of the most effective tools that government authorities could use in order to influence the economy. Having this in mind, this paper focuses on the connection between economic development and fiscal policy and proposes an empirical study based on a sample of 21 European countries. Using a simple pool data model, we tried to distinguish the relations between the evolution of GDP per capita, as a proxy for economic development, and the evolution of three fiscal policy variables, namely the tax burden, the public expenditure to GDP ratio and the budget deficit to GDP ratio.

  3. Empiric Study about the Mix Fiscal Policy – Economic Development

    Directory of Open Access Journals (Sweden)

    Alexandru Sergiu Ocnean

    2006-09-01

    Full Text Available Economic development is one of the primary objectives of any government. Fiscal policy represents one of the most effective tools that government authorities could use in order to influence the economy. Having this in mind, this paper focuses on the connection between economic development and fiscal policy and proposes an empirical study based on a sample of 21 European countries. Using a simple pool data model, we tried to distinguish the relations between the evolution of GDP per capita, as a proxy for economic development, and the evolution of three fiscal policy variables, namely the tax burden, the public expenditure to GDP ratio and the budget deficit to GDP ratio.

  4. 77 FR 32178 - Fiscal Service

    Science.gov (United States)

    2012-05-31

    ... of the Treasury, Financial Management Service, Financial Accounting and Services Division, Surety... Carrico, Director, Financial Accounting and Services Division. [FR Doc. 2012-13044 Filed 5-30-12; 8:45 am...: Alterra Reinsurance USA, Inc. AGENCY: Financial Management Service, Fiscal Service, Department of the...

  5. Federal Geothermal Research Program Update Fiscal Year 1999

    Energy Technology Data Exchange (ETDEWEB)

    2004-02-01

    The Department of Energy (DOE) and its predecessors have conducted research and development (R&D) in geothermal energy since 1971. To develop the technology needed to harness the Nation's vast geothermal resources, DOE's Office of Geothermal and Wind Technologies oversees a network of national laboratories, industrial contractors, universities, and their subcontractors. The following mission and goal statements guide the overall activities of the Office of Geothermal and Wind Technologies. This Federal Geothermal Program Research Update reviews the specific objectives, status, and accomplishments of DOE's Geothermal Program for Federal Fiscal Year (FY) 1999. The information contained in this Research Update illustrates how the mission and goals of the Office of Geothermal and Wind Technologies are reflected in each R&D activity. The Geothermal Program, from its guiding principles to the most detailed research activities, is focused on expanding the use of geothermal energy.

  6. Controlled Ecological Life Support System Breadboard Project - 1988

    Science.gov (United States)

    Knott, W. M.

    1989-01-01

    The Controlled Ecological Life Support System (CELSS) Breadboard Project, NASA's effort to develop the technology required to produce a functioning bioregenerative system, is discussed. The different phases of the project and its current status are described. The relationship between the project components are shown, and major project activities for fiscal years 1989-1993 are listed. The biomass production chamber to be used by the project is described.

  7. Institutions improving fiscal performance: Evidence from Swedish municipalities

    DEFF Research Database (Denmark)

    Dietrichson, Jens; Ellegård, Lina Maria

    2014-01-01

    Conflicts of interest within hierarchic government organizations regarding the importance of fiscal discipline create the need for institutions that curb the bargaining power of units in charge of implementing policy and align their incentives to the interests of the whole organization. We examine...... this general public sector problem by collecting unique data on budget institutions and conflicts of interest within the Swedish municipalities. Our estimations suggest that institutions pertaining to both the planning stage and the implementation stage of the budget process are important for fiscal...

  8. 34 CFR 682.610 - Administrative and fiscal requirements for participating schools.

    Science.gov (United States)

    2010-07-01

    ... Administrative and fiscal requirements for participating schools. (a) General. Each school shall— (1) Establish... 34 Education 3 2010-07-01 2010-07-01 false Administrative and fiscal requirements for participating schools. 682.610 Section 682.610 Education Regulations of the Offices of the Department of...

  9. 78 FR 7858 - Publication of Fiscal Year 2012 Service Contract Inventory

    Science.gov (United States)

    2013-02-04

    ... DEPARTMENT OF THE TREASURY Publication of Fiscal Year 2012 Service Contract Inventory AGENCY: Departmental Offices, Treasury. ACTION: Notice of publication of Fiscal Year 2012 Service Contract Inventory. SUMMARY: The Department of the Treasury will make available to the public at http://www.treasury.gov/about...

  10. The Fiscal Impact of the Kentucky Education Tax Credit Program

    Science.gov (United States)

    Gottlob, Brian J.

    2006-01-01

    This study examines the fiscal impact of a proposal to create a personal tax credit for educational expenses and a tax-credit scholarship program in Kentucky. It finds that the actual fiscal impact of the program would be much less than its nominal dollar size, due to the reduced public school costs resulting from migration of students from public…

  11. Safety research activities for Japanese regulations of spent fuel interim storage facilities

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2013-08-15

    Japan Nuclear Energy Safety Organization (JNES) carries out (a) preparation of technical documents, (b) technical evaluations of standards (prepared by academic societies), etc. and (c) other R and D activities, to support Nuclear Regulation Authority (NRA: which controls the regulations for Spent Fuel Interim Storage Facilities). In 2012 fiscal year, JNES carried out dynamic test of spent fuel to examine the integrity of spent fuel under cask drop accidents, and preparation for PWR spent fuel storage test to prove long term integrity of spent fuel and cask itself. Some of these tests will be also carried out in 2013 fiscal year and after. (author)

  12. Environmental fiscal reforms

    OpenAIRE

    Ashish Chaturvedi; Manjeet S. Saluja; Abhijit Banerjee; Rachna Arora

    2014-01-01

    The paper presents concepts and instruments of environmental fiscal reforms (EFR) and their application in the Indian context. EFR can lead to environmental improvement more efficiently and cost effectively than traditional regulation. There is substantial experience of successful EFR implementation in the European Union. India has also adopted some EFR measures such as deregulation of petrol prices, coal cess, and subsidy for setting up common effluent treatment plants. The challenges of imp...

  13. Challenging issues in the study of fiscally-induced migration.

    Science.gov (United States)

    Winer, S L

    1986-01-01

    This paper reviews Shaw's book, INTERMETROPOLITAN MIGRATION IN CANADA, which provides new evidence concerning the link between fiscal structure and internal migration. Shaw bases his work on a valuable new migration series he has put together from census data: intermetropolitan flows from 1956-1981. The existence of censua data at 5-year intervals permits Shaw enough data to estimate migration equations separately for the periods before and after 1971. A comparison of the role of fiscal variables before and after 1971 is interesting because unemployment insurance, equalization payments, and provincial natural resource revenues probably became more important in determining regional differences in incomes after 1971 than in the 20 years prior to that. Shaw suspects that migration behavior has become less sensitive to traditional market variables such as wage differentials and more sensitive to other factors, including quality of life indicators since 1950. The author thinks that Shaw's conclusion cannot rest comfortably on estimating equations that omit fiscal variables. The overall role of wage differentials in determining observed migration patterns is the product of the coefficient on wage variables and the actual evolution of wages over the estimation period. Another problem with the methodology used to contrast pre- and post-1971 migration equations is the apparent neglect of statistical testing for shifts in coefficients on the traditional economic variables and for shifts in the coefficients on the fiscal variables. The strongest of the useful results from the study concern the role of unemployment insurance. The evidence that these have an influence on internal migration is now compelling. Shaw's book adds substantial weight to the view that variation in fiscal structure plays a significant role in determining internal migration patterns.

  14. Regla Fiscal para Determinar el Monto del Subsidio Estatal a la Universidad de Guanajuato Regla Fiscal para Determinar el Monto del Subsidio Estatal a la Universidad de Guanajuato

    Directory of Open Access Journals (Sweden)

    Oscar Javier Cárdenas Rodríguez

    2012-02-01

    Full Text Available En este trabajo se propone una contribución especial y una regla fiscal para que el gobierno estatal determine, ex ante, el monto de subsidio ordinario que ha de otorgar cada ejercicio fiscal a la Universidad de Guanajuato. La ventaja de este mecanismo es la eliminación de la negociación presupuestal que se realiza año con año entre la Universidad, el Gobierno Estatal y el Congreso Local.An additional tax and a fiscal rule is proposed, in this paper, so that the Local Government determines, ex ante, the ordinary public subsidy it should give each fiscal year to the Universidad de Guanajuato. The advantage of this mechanism is the elimination of the budget negotiation that takes place yearly between the Universidad, the Local Government and the State Congress.

  15. FISCAL EFFECTIVENESS UNDER REGIONAL ECONOMIC INTEGRATION: INDONESIAN AGRICULTURAL PERFORMANCE CASE

    Directory of Open Access Journals (Sweden)

    Nasrudin Nasrudin

    2013-04-01

    Full Text Available AbstractThis paper investigates the effectiveness of fiscal policy in boosting agricultural sector performance and seeks the most effective policy in the presence of regional economic integration. It predicts the effectiveness of fiscal policy on the agricultural sector performance in four periods; the new order regime, the economic crisis, and pre and post China Free Trade Area (CAFTA. It also predicts the impact of fiscal policy on agricultural sector performance when CAFTA is fully implemented. It finds that fiscal policy is more effective in the optimum allocation of expenditures. It also finds that the agricultural sector can grow faster when the portion of capital expenditure increases.Keywords: Fiscal effectiveness, economic integration, agricultureJEL Classification Numbers: E62, F15, Q17AbstrakMakalah ini menyelidiki efektivitas kebijakan fiskal dalam mendorong kinerja sektor pertanian dan mencari kebijakan yang paling efektif dengan adanya integrasi ekonomi regional. Makalah ini memprediksi efektivitas kebijakan fiskal dalam meningkatkan kinerja sektor pertanian dalam empat periode; rezim orde baru, krisis ekonomi, sebelum pelaksanaan China Free Trade Area (CAFTA, dan setelah pelaksanaan CAFTA. Makalah ini juga memprediksi dampak kebijakan fiskal terhadap kinerja sektor pertanian saat CAFTA sepenuhnya dilaksanakan. Hasil analisis menemukan bahwa kebijakan fiskal lebih efektif dalam alokasi optimal dari pengeluaran. Analisis juga menemukan bahwa sektor pertanian dapat tumbuh lebih cepat ketika porsi peningkatan belanja modal meningkat.Keywords: Efektivitas fiskal, integrasi ekonomi, pertanianJEL Classification Numbers: E62, F15, Q17

  16. COOPERAREA ECONOMICĂ INTERNAłIONALĂ ÎN DOMENIUL COMBATERII FRAUDELOR FISCALE

    Directory of Open Access Journals (Sweden)

    Ion Iulian Hurloiu

    2011-01-01

    Full Text Available Tax evasion is one of the extremely important economic and social phenomena faced by allstates at a greater or lesser extent. Unfortunately, that what effectively can be done in thisarea is to limit as much as possible the consequences of the phenomenon, but its eradicationis virtually impossible. The steps to combat tax evasion forms are usually more efficientwhen those who are designated to issue tax or fiscal control procedures establish and usediverse realistic ways and methods suited to the diverse manifestations of the phenomenon

  17. Have Postwar Fiscal Stimulus Policies Met the “Timely, Targeted, and Temporary” Principle?

    Directory of Open Access Journals (Sweden)

    Jason E. Taylor

    2017-06-01

    Full Text Available President Barack Obama noted that fiscal stimulus polices should follow three T’s—timely, targeted, and temporary. This paper examines the government’s fiscal response to eleven postwar recessions in light of the three T’s. We find that the record is mixed at best. On average it took 10.9 months before a recession’s start and the first major countercyclical fiscal policy action. Additionally, in half of the eight recessions in which fiscal policy was attempted, the level of real per capita government spending was nearly three times its trend level four years after the recession was over—i.e. the stimulus was not temporary. Finally, with respect to targeted, while some countercyclical policies have been designed to help sectors that were particularly harmed during a recession, we find many cases whereby recessions provided politicians an avenue in which to implement policies that were part of their long-run reform agenda rather than being carefully targeted countercyclical fiscal policy.

  18. Czech Republic; Report on Observance of Standards and Codes-Fiscal Transparency Module-Update

    OpenAIRE

    International Monetary Fund

    2003-01-01

    The Czech government has made further progress in improving fiscal transparency that was already high by international standards. The measures implemented to broaden the coverage of general government data have been commended. Improved reporting on fiscal risks, including those arising from contingent liabilities, has been welcomed. However, greater effort is needed to improve the public availability of fiscal data and to maintain regular tax expenditure reports. Ensuring appropriate standard...

  19. Do political variables affect fiscal policy adjustment decisions? New empirical evidence

    NARCIS (Netherlands)

    Mierau, Jochen O.; Jong-A-Pin, Richard; de Haan, Jakob

    2007-01-01

    We test eight hypotheses on political factors influencing the likelihood that a fiscal policy adjustment occurs. We employ a panel discrete choice model for 20 OECD countries for the period 1970-2003. Two different definitions of fiscal adjustments are used to capture the differences between rapid

  20. United States Department of Education: Annual Accountability Report, Fiscal Year 1995.

    Science.gov (United States)

    Department of Education, Washington, DC.

    Fiscal year 1995 marks the first year during which an independent audit was conducted of the U.S. Department of Education's financial statements. This first annual accountability report describes the department's history, current mission, priorities, and progress. It highlights the department's program and fiscal accomplishments and describes…

  1. Changes in the fiscal stance and the composition of public spending

    Czech Academy of Sciences Publication Activity Database

    Stančík, Juraj; Välilä, T.

    -, č. 394 (2009), s. 1-22 ISSN 1211-3298 R&D Projects: GA MŠk LC542 Institutional research plan: CEZ:AV0Z70850503 Keywords : fiscal policy * public expenditure * fiscal stance Subject RIV: AH - Economics http://www.cerge-ei.cz/pdf/wp/Wp394.pdf

  2. Long-Range Planning: Finding Fiscal Certainty in a Time of Uncertainty

    Science.gov (United States)

    Malinowski, Matthew J.

    2012-01-01

    To navigate today's fiscal challenges successfully, school districts must constantly examine the long-term fiscal implications of policy, programmatic, and human resource decisions on their organization. They must look at the effect of such items as bargaining agreements, contracted services, placement costs, transportation costs, benefits,…

  3. Improvement of the organizational support of prevention and counteraction of corruption in the bodies of State Fiscal Service of Ukraine

    Directory of Open Access Journals (Sweden)

    S. M. Ivasenko

    2014-11-01

    Full Text Available The article analyses directions of perfection of organizational support of prevention and counteraction of corruption in the bodies of State fiscal service of Ukraine. It is noted that fight against corruption in tax authorities is the most important component of increasing the efficiency of tax administration and tax crime reducing. In its importance it can be equated to such important problems as the fighting against tax crimes. The author, generalizing theoretical approaches, highlights priority activities aimed at improving the efficiency of detecting and exposing corrupt employees of the fiscal authorities.

  4. Testing Fiscal Dominance Hypothesis in a Structural VAR Specification for Pakistan

    Directory of Open Access Journals (Sweden)

    Shaheen Rozina

    2018-03-01

    Full Text Available This research aims to test the fiscal dominance hypothesis for Pakistan through a bivariate structural vector auto regression (SVAR specification, covering time period 1977 – 2016. This study employs real primary deficit (non interest government expenditures minus total revenues and real primary liabilities (sum of monetary base and domestic public debt as indicators of fiscal measures and monetary policy respectively. A structural VAR is retrieved both for entire sample period and four sub periods (1977 – 1986, 1987 – 1997, 1998 – 2008, and 2009 – 2016. This study identifies the presence of fiscal dominance for the entire sample period and the sub period from 1987 – 2008. The estimates reveal an interesting phenomenon that fiscal dominance is significant in the elected regimes and weaker in the presence of military regimes in Pakistan. From a policy perspective, this research suggests increased autonomy of central bank to achieve long term price stability and reduced administration costs to ensure efficient democratic regime in Pakistan.

  5. 20 CFR 404.1626 - Fiscal.

    Science.gov (United States)

    2010-04-01

    ...' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Determinations of Disability Administrative Responsibilities and Requirements § 404.1626 Fiscal. (a) We will give... determinations under these regulations. Necessary costs are direct as well as indirect costs as defined in 41 CFR...

  6. Political Consensus and Fiscal Outcomes

    DEFF Research Database (Denmark)

    Houlberg, Kurt; Holm Pedersen, Lene

    2015-01-01

    It is becoming difficult to maintain consensus in a period of economic austerity, and this possibly challenges the ability of democratic institutions to take decisions on tough economic questions. In order to find out how political consensus influences fiscal outcomes, this article sets out...

  7. Operational Aspects of Fiscal Policy in Oil-Producing Countries

    OpenAIRE

    Steven A Barnett; Rolando Ossowski

    2002-01-01

    Oil-producing countries face challenges arising from the fact that oil revenue is exhaustible, volatile, and uncertain, and largely originates from abroad. Reflecting these challenges, the paper proposes some important general principles for the formulation and assessment of fiscal policy in these countries. The main findings can be summarized in some key guidelines: the non-oil balance should feature prominently in the formulation of fiscal policy; it should generally be adjusted gradually; ...

  8. Participar en la gestión local: los actores urbanos y el control fiscal cívico en Bogotá

    Directory of Open Access Journals (Sweden)

    Thierry Lulle

    2004-01-01

    descentralización y democratización. Desde entonces se afirma un discurso consensual en torno a la participación ciudadana, en especial en materia de planeación y gestión del desarrollo urbano. Sin embargo, si bien se multiplicaron experiencias en este sentido, no siempre fueron exitosas. Este artículo ofrece un análisis de estos nuevos procesos a través de la presentación y evaluación de una experiencia de control fiscal cívico que se llevó a cabo en Bogotá entre 1997 y 1999, y cuyo objetivo era propiciar la participación de los habitantes en el control de la cabal ejecución de los fondos públicos invertidos en proyectos de desarrollo local. Se trata de mostrar cómo el discurso de la participación puede servir no tanto para lograr una gestión más racional y equitativa, sino para la reorganización del sistema tradicional de actores socio-políticos urbanos.

  9. Annual report of National Institute of Radiological Sciences for fiscal 1976

    International Nuclear Information System (INIS)

    1977-01-01

    NIRS since its establishment 19 years ago has performed pioneering works in radiation injuries of the human body, medical uses of radiation and personnel training. In the fiscal year, special research 'medical utilization of a cyclotron' was newly added to the existing special researches 'exposure doses due to environmental radiation' and 'adverse effects of low-level radiation on the human body.' Activities of the NIRS from April 1966 to March 1977 are described in individual short reports. (Mori, K.)

  10. Fiscal Year 2008 Agency Financial Report

    National Research Council Canada - National Science Library

    2008-01-01

    The Department of Defense (DoD) Fiscal Year (FY) 2008 Agency Financial Report (AFR) provides the President, Congress, other federal departments and agencies, and the American public an overview of the Department's financial condition...

  11. Programas de desenvolvimento local na região Nordeste do Brasil: uma avaliação preliminar da "guerra fiscal" Local development programs in northeast Brazil: a preliminary evaluation of "fiscal war"

    Directory of Open Access Journals (Sweden)

    Ana Carolina da Cruz Lima

    2010-12-01

    relation to the planning and application of regional development policies. This area, previously controlled by the central government, has gradually been replaced by initiatives from sub national spheres of government, who started creating their own development programs based essentially on fiscal incentives related to sales taxes. The use of these tools increased from the 1990´s onwards, a phenomenon known as 'fiscal war'. The aim of this study is to examine how fiscal incentives influence the industrial sector, concerning jobs, internalization and diversification of productive chains in the northeastern region of Brazil. The locational quotient is calculated based on the RAIS/MTE data, so that the industrial specialization levels in the region can be evaluated. Analysis of the data referring to the state programs makes it possible to indicate that there is a positive relationship between the increase in job offers, internalization, diversification of industrial activities and fiscal incentives. While this relationship is not strong, the fiscal war may have contributed to the industrial dynamics of the region throughout 1995-2005. Despite this, the data show that the state programs based on fiscal and financial incentives are not capable, on their own, of significantly changing the local economical dynamics, as the incentives are not the only determining factors of investor attractiveness. Thus, the importance of adopting long-lasting and structural economic measures to stimulate less dynamic areas in the country is highlighted.

  12. Analysis of China Fiscal System for Deepwater Oil and Gas Development under Uncertainty

    Directory of Open Access Journals (Sweden)

    Mingming Liu

    2014-05-01

    Full Text Available World deepwater is famous for its rich oil and gas reserves, and has become an important source of global oil and gas supply, with a rising investment which will be over the shallow water counterparts in the next few years, as well as an expansion of oil and gas output. The ‘Deepwater Golden Triangle’ of the North American Gulf of Mexico, Brazil and West Africa has been leading the most exploration, development and investment activities in the world, and their experience on fiscal system during different development stages has great reference value other than advanced technologies. Under the assumptions of uncertain oil price and producing cost, this paper analyzed China fiscal system for deepwater oil and gas development, modeled the free natural resource tax, uplifting the threshold of special oil levy, and other scenarios, and compared their results on contractor’s net presented value, internal return rate and present index. Based on net present value, internal return rate, profitability index, as well as the domestic fiscal policies, this paper found that Special Oil Levy levied only on profit oil and the cancel of government share oil would have the most significant incentives, while lower the income tax rate to 15%, raising the threshold price at which the Special Oil Levy payable by 15 $/bbl and zero Value-added tax have much higher feasibility.

  13. 20 CFR 416.1026 - Fiscal.

    Science.gov (United States)

    2010-04-01

    ...' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED, BLIND, AND DISABLED Determinations of Disability Administrative Responsibilities and Requirements § 416.1026 Fiscal. (a) We will give... determinations under these regulations. Necessary costs are direct as well as indirect costs as defined in 41 CFR...

  14. Fiscal sustainability and oil wealth: Managing oil and gas volatility in Azerbaijan

    NARCIS (Netherlands)

    Budina, N.; van Wijnbergen, S.

    2008-01-01

    Assessing fiscal sustainability - i.e. considering whether or not a country can maintain its current fiscal policies without running into solvency problems and possible default - requires projections on a government's future revenue stream, expenditures and contingent liabilities within a

  15. Sunshine Program for fiscal 1981. Research on direct coal-liquefaction reactor; 1981 nendo sekitan chokusetsu ekika hannoki no kenkyu seika hokokusho

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1982-04-17

    The research aims to develop a new-type high-efficiency reactor for direct coal-liquefaction from a reaction engineering viewpoint and, at the same time, to settle problems expected to occur in industrializing this technique. The research items are Item 1 on the analysis of characteristics of a tubular continuous reactor and Item 2 on high-activity catalysts. Under Item 1, on the assumption that liquefaction reaction is dominantly a reaction in a continuous phase, a reactor is selected in consideration of homogeneous-phase reaction, and operating conditions are set according to the selected reactor and to the liquefaction reaction characteristics. A somewhat large Re number is assigned to the paste. Since the hydrogen partial pressure lowers with the progress of reaction, hydrogen is resupplied at the middle of the reaction tube. The volume of gas increases toward the final stage of reaction, decreasing the continuous phase holdup. Since it is undesirable to let the decrease stand, a vapor-liquid separator is provided for the control of the gas volume. In this fiscal year, investigation is conducted into details so as to determine if the reactor is equipped with intended characteristics. Under Item 2, the iron ore is deemed to be the most promising as disposal catalysts for liquefaction. In this fiscal year, studies are conducted to disclose the activity etc. of catalysts of this type. (NEDO)

  16. The Impact of Fiscal Policy on Poverty in Ethiopia: A Computable ...

    African Journals Online (AJOL)

    Ethiopia has implemented various fiscal policy reforms in the past decade. Most of these reforms center on indirect taxes and pro-poor expenditure patterns. This study investigates the economy-wide impacts of these fiscal policy changes on poverty. To this effect, the study used a static computable general equilibrium ...

  17. School District Fiscal Strain: Implications for State and Federal Financial Assistance.

    Science.gov (United States)

    Hentschke, Guilbert; Yagielski, John

    1982-01-01

    Uses a model portraying school district decision makers as "consumers" to analyze fiscal strain's causes (enrollment decline, input price increases, and changes in input mix) as variants of the general consumer model. Measures the impact of each cause of fiscal strain and discusses implications for state and federal aid. (Author/RW)

  18. COULD BE THE FISCAL RISK MINIMIZED THROUGH FINANCIAL AUDIT?

    OpenAIRE

    Alina DOMNIŞOR; Daniela Nicoleta MEDINȚU; Radu PRODAN

    2016-01-01

    The article approaches a useful theme,for the academic environment, specialists in tax and accounting regulations, but also for the practitioners in the private sector. Our scientific aim is to demonstrate the usefulness of the financial audit for the fiscal component also of the entities which, at present,have no legal requirement to audit the financial statements. Why such a research? Because the fiscal size of businesses represents a continuous risk on the agenda of the management and o...

  19. Integrated Management of Migration, Employment, Fiscal Policy and Public Debt

    Directory of Open Access Journals (Sweden)

    Aleksandras Vytautas Rutkauskas

    2013-09-01

    Full Text Available The main idea of the paper states that national migration indicators are closely related with employment opportunities in that country. In addition, the management quality of migration and employment processes is an indicator of the national socio-economic policy competency, while management of these processes is the main purpose of intelligent adjustment of the national fiscal policy and government debt management. The author of the paper selected the formation of the system of quantitative indicators as the main objective of the paper. The system should allow employing government debt possibilities for the selection of proper fiscal policy in order to prevent the transformation of unemployment into the key reason of uncontrolled national inflation. This would be done by revealing the possibilities of fiscal policy to impact on the level and structure of unemployment. Recent globalisation processes and integration possibilities bring a lot of uncertainty to predetermined viability of theoretical assumptions as well as the adequacy of the applied quantitative methods. The paper uses the possibilities of stochastic optimisation and stochastically informed expertise pursuing the possibilities of integrated management of employment, migration processes, fiscal policy and government debt provisions.

  20. A summary report on recruitment type researches on nuclear fuel cycle in fiscal year of 2001

    International Nuclear Information System (INIS)

    2002-07-01

    The promotion system on recruitment type researches on nuclear fuel cycle begun on fiscal year of 1999, aims to intend to activate researching environment of the Japan Nuclear Cycle Development Institute (JNC) through intercourses, information exchanges, publication of research results, and so on between researchers in other organizations and JNC, as a result, to effectively promote fundamental and basic R and Ds. This report contains summaries of 28 items of research results on the recruitment type researches on nuclear fuel cycle as 9 items relating to fast breeder reactors, 8 items relating to nuclear fuel cycle, 1 item relating to radiation safety, and 10 items relating to geological disposal and science, carried out on fiscal year of 2001. (G.K.)

  1. Signalling fiscal stress in the euro area - a country-specific early warning system

    OpenAIRE

    Hernández de Cos, Pablo; Koester, Gerrit B.; Moral-Benito, Enrique; Nickel, Christiane

    2014-01-01

    The sovereign debt crisis in the euro area has increased the interest in early warning indicators, with the aim to indicate the build?up of fiscal stress early on and to facilitate crisis prevention by a timely counteraction of fiscal and macroeconomic policies. This paper presents possible improvements to enhance existing early warning indicators for fiscal stress, especially for the euro area. We show that a country?specific approach could strongly increase the signalling power of early war...

  2. 78 FR 14415 - Publication of Fiscal Year 2012 Service Contract Inventory Analysis

    Science.gov (United States)

    2013-03-05

    ... DEPARTMENT OF THE TREASURY Publication of Fiscal Year 2012 Service Contract Inventory Analysis AGENCY: Departmental Offices, Treasury. ACTION: Notice of publication of Fiscal Year 2012 Service Contract Inventory: Analysis of the FY 2012 Inventory and Planned Analysis of 2013. SUMMARY: The Department...

  3. Brookhaven highlights for fiscal year 1991, October 1, 1990--September 30, 1991

    Energy Technology Data Exchange (ETDEWEB)

    Rowe, M.S.; Cohen, A.; Greenberg, D.; Seubert, L.; Kuper, J.B.H.

    1991-01-01

    This report highlights Brookhaven National Laboratory's activities for fiscal year 1991. Topics from the four research divisions: Computing and Communications, Instrumentation, Reactors, and Safety and Environmental Protection are presented. The research programs at Brookhaven are diverse, as is reflected by the nine different scientific departments: Accelerator Development, Alternating Gradient Synchrotron, Applied Science, Biology, Chemistry, Medical, National Synchrotron Light Source, Nuclear Energy, and Physics. Administrative and managerial information about Brookhaven are also disclosed. (GHH)

  4. Brookhaven highlights for fiscal year 1991, October 1, 1990--September 30, 1991

    Energy Technology Data Exchange (ETDEWEB)

    Rowe, M.S.; Cohen, A.; Greenberg, D.; Seubert, L.; Kuper, J.B.H.

    1991-12-31

    This report highlights Brookhaven National Laboratory`s activities for fiscal year 1991. Topics from the four research divisions: Computing and Communications, Instrumentation, Reactors, and Safety and Environmental Protection are presented. The research programs at Brookhaven are diverse, as is reflected by the nine different scientific departments: Accelerator Development, Alternating Gradient Synchrotron, Applied Science, Biology, Chemistry, Medical, National Synchrotron Light Source, Nuclear Energy, and Physics. Administrative and managerial information about Brookhaven are also disclosed. (GHH)

  5. Brookhaven highlights for fiscal year 1991, October 1, 1990--September 30, 1991

    International Nuclear Information System (INIS)

    Rowe, M.S.; Cohen, A.; Greenberg, D.; Seubert, L.; Kuper, J.B.H.

    1991-01-01

    This report highlights Brookhaven National Laboratory's activities for fiscal year 1991. Topics from the four research divisions: Computing and Communications, Instrumentation, Reactors, and Safety and Environmental Protection are presented. The research programs at Brookhaven are diverse, as is reflected by the nine different scientific departments: Accelerator Development, Alternating Gradient Synchrotron, Applied Science, Biology, Chemistry, Medical, National Synchrotron Light Source, Nuclear Energy, and Physics. Administrative and managerial information about Brookhaven are also disclosed

  6. Use of Data for Fiscal Management of State Part C Systems

    Science.gov (United States)

    Greer, Maureen; Kilpatrick, Jamie; McCullough, Katy; Reid, Kellen

    2015-01-01

    "Use of Data for Fiscal Management of State Part C Systems" is designed to increase the knowledge and skills of lead agency staff regarding the use of data for appropriate fiscal management of Part C. This document addresses budget development and management. This document has three sections: (1) Budget Development and Management; (2)…

  7. The Impact of Fiscal Governance on Bond Markets

    DEFF Research Database (Denmark)

    Andersen, Asger Lau; Lassen, David Dreyer; Nielsen, Lasse Holbøll Westh

    Does fiscal governance affect government borrowing costs? We operationalize fiscal governance as the ability of governments to pass a budget on time and, using a unique data set on budget enactment dates, analyze the effect of such late budgets on government bond yield spreads. Based on a sample...... of 36 US states in the period 1988-1997, we estimate that a budget delay of 30 days has a long run impact on the yield spread between 2 and 10 basis points. States with sufficient liquidity in the form of large reserves face small or no costs from late budgets....

  8. Buried waste integrated demonstration fiscal year 1992 close-out report

    International Nuclear Information System (INIS)

    Cannon, P.G.; Kostelnik, K.M.; Owens, K.J.

    1993-02-01

    The mission of the Buried Waste Integrated Demonstration Program (BWID) is to support the development and demonstration of a suite of technologies that when integrated with commercially-available baseline technologies form a comprehensive remediation system for the effective and efficient remediation of buried waste disposed of throughout the US Department of Energy complex. To accomplish this mission of identifying technological solutions for remediation deficiencies, the Office of Technology Development initiated the BWID at the Idaho National Engineering Laboratory in fiscal year (FY)-91. This report summarizes the activities of the BWID Program during FY-92

  9. Monitoring of fiscal revenue authorities in the field of customs legislation clarification and customs risk minimization

    OpenAIRE

    Fedir Tkachyk; Kateryna Krysovata

    2015-01-01

    The article shows the role of customs consulting in the activities of fiscal authorities and highlights the modern specifics of customs risks management. The monitoring of explanatory work on realization of customs and tax policy for the implementation of preventive initiatives to minimize the customs risks and documentary inspection was conducted. The strategic development priorities of consultancy activities of customs bodies in terms of minimizing customs offenses were proposed.

  10. Redefinició d'un sistema fiscal que eviti el frau i les desigualtats.

    OpenAIRE

    Mayo, Miguel Angel

    2017-01-01

    L'objectiu final de la ponència és establir els mecanismes per, d'una forma innovadora i creativa, abordar una reforma de l'estructura fiscal introduint mecanismes que evitin el frau fiscal i per tant, eliminin la bretxa de desigualtat econòmica cada vegada més gran a Catalunya. La ponència descriuria una definició inicial de frau (en els seus conceptes evasió i elusió fiscal) al costat d'una definició de desi...

  11. Radioactive waste management in a fuel reprocessing facility in fiscal 1982

    International Nuclear Information System (INIS)

    1984-01-01

    In the fuel reprocessing facility of the Power Reactor and Nuclear Fuel Development Corporation, radioactive gaseous and liquid waste are released not exceeding the respective permissible levels. Radioactive concentrated solutions are stored at the site. Radioactive solid waste are stored appropriately at the site. In fiscal 1982, the released quantities of radioactive gaseous and liquid waste were both below the permissible levels. The results of radioactive waste management in the fuel reprocessing facility in fiscal 1982 are given in the tables: the released quantities of radioactive gaseous and liquid waste, the produced quantities of radioactive solid waste, and the stored quantities of radioactive concentrated solutions and of radioactive solid waste as of the end of fiscal 1982. (Mori, K.)

  12. The world's oldest fiscal watchdog: CPB's analyses foster consensus on economic policy

    NARCIS (Netherlands)

    Bos, F.; Teulings, C.N.

    2012-01-01

    The sovereign debt problems in European countries have increased the interest in fiscal watchdogs. This paper discusses the world’s oldest fiscal watchdog, CPB Netherlands Bureau for Economic Policy Analysis (CPB). CPB was founded directly after World War II. It has built a reputation of

  13. Fiscal consequences of changes in morbidity and mortality attributed to rotavirus immunisation

    NARCIS (Netherlands)

    Kotsopoulos, Nikolaos; Connolly, Mark P.; Postma, Maarten J.; Hutubessy, Raymond C.W.

    2013-01-01

    Changes in population health status are known to influence government fiscal transfers both in terms of lost tax revenue and increased expenditure for health and social services. To estimate the fiscal impact of changes in morbidity and mortality attributed to rotavirus immunisation, we developed a

  14. Fusion Safety Program annual report, fiscal year 1984

    International Nuclear Information System (INIS)

    Crocker, J.G.; Holland, D.F.

    1985-06-01

    This report summarizes the Fusion Safety Program major activities in fiscal year 1984. The Idaho National Engineering Laboratory (INEL) is the designated lead laboratory and EG and G Idaho, Inc., is the prime contractor for this program, which was initiated in 1979. A report section titled ''Activities at the INEL'' includes progress reports on the tritium implantation experiment, tritium blanket permeation, volatilization of reactor alloys, plasma disruptions, a comparative blanket safety assessment, transient code development, and a discussion of the INEL's participation in the Tokamak Fusion Core Experiment (TFCX) design study. The report section titled ''Outside Contracts'' includes progress reports on tritium conversion by the Oak Ridge National Laboratory (ORNL), lithium-lead reactions by the Hanford Engineering Development Laboratory (HEDL) and the University of Wisconsin, magnet safety by the Francis Bitter Magnet Laboratory of the Massachusetts Institute of Technology (MIT) and Argonne National Laboratory (ANL), risk assessment by MIT, tritium retention by the University of Virginia, and activation product release by GA Technologies. A list of publications produced during the year and brief descriptions of activities planned for FY-1985 are also included

  15. Research and examinations at the Tono Mines. Fiscal year's programs (Heisei 12 fiscal year). Technical report

    International Nuclear Information System (INIS)

    2000-04-01

    This program showed details on the research and examination program of the Japan Nuclear Cycle Development Institute to be carried out at the Tono Mines in the Heisei 12 fiscal year, according to the 'Fundamental program on research and examinations at the Tono Mines' established on October, 1998. And, this program is carried out under an aim at understanding of transfer and delay performance of materials in deposit rocks with uranium and geological features such as fault, and at development of technology and apparatus for general investigation and evaluation of geological environment, as a stratum science research. Here were described on research and examination of mechanical stability on the rock board, research and examination of geological environment around a tunnel, research and examination of material transfer in the rock board, and research and examination of the Tsukiyoshi stratum abstractly before 1999 and in details at 2000 fiscal years. (G.K.)

  16. State and local fiscal impacts associated with nuclear energy centers: some initial considerations

    International Nuclear Information System (INIS)

    Bjornstad, D.J.

    1976-04-01

    The concept of the nuclear energy center is designed to consolidate a number of electrical power reactors and/or related fuel cycle activities on a single site. Such a siting strategy would concentrate a great deal of economic activity in one area and, as a consequence, generate significant impacts on state and local governments by increasing tax bases and public service demands and by altering intergovernmental fiscal relations. This study was designed to place rough empirical measures on relevant impact variables and to highlight areas for which a need for further research was indicated.

  17. [Connections between fiscal federalism and the funding of the Brazilian health care policy].

    Science.gov (United States)

    de Lima, Luciana Dias

    2007-01-01

    In the Brazilian society's context of meager financial resources for health care, associated with structural features of fiscal federalism and with the current model of funding transfers for the Unified Health System's (SUS), important inequities directly impact political negotiations and the deployment of federal financing alternatives which are not directly linked to the supply and production of health care activities and services by states and municipalities. We observed that health policies, since the second half of the nineties, have developed their own mechanisms that, in the above mentioned context, tend to accommodate different interests and federative conflicts generated by structural factors and by institutional rules. However, the absence of an integrated planning program between the criteria to establish resource redistribution for financing the Unified Health System and the Brazilian Federation's fiscal sharing system, end up reinforcing certain asymmetric patterns and generating new imbalances, making the compensation of inequities difficult in public health spending at the sub-national domain.

  18. THE SUSTAINABILITY OF THE FISCAL-BUDGETARY POLICY IN THE CONTEXT OF TAXATION SYSTEM REDUCTION

    Directory of Open Access Journals (Sweden)

    Cristian MOCAN

    2015-08-01

    Full Text Available The estimation of the budgetary impact determined by the Government’s proposition of modifying Law no. 571/2003 regarding the Fiscal code, respectively the diminution of the central levies and taxes (VAT, profit tax, income tax, microenterprises’ income tax, excises, etc., represents a mandatory condition provided by the legislation in the field, having as primary role the observance of the fiscal budgetary policy’s objectives on medium-term and long-term assumed by Romania through the Treaty regarding the stability, coordination and governance in the European Union. The tax sustainability on medium-term and long-term supposes that the Government promotes a cautious fiscal-budgetary policy and an efficient administration of the appeared risks that wouldn’t imply adjustments of the expenses, incomes or a budgetary deficit with adverse economic and social effects.This work intends to analyze the financial impact on Romania’s budget following the proposition of the Government to reduce the central levies and taxes, the opportunity of adopting a high fiscal relaxation while observing the medium-term and long-term budgetary objectives and the consolidation of the existing macroeconomic balances. The data used in the proposed scientific work takes into consideration the estimated VAT and GDP for 2015-2017 in Romania. The set of used data was available in the database of ANAF and the data provided in the Fiscal budgetary strategy 2015-2017.The results of the study highlight the importance of the correct dimensioning of the effects of the first round and those of the second round represented by the fiscal relaxation measures in the revision project of law no. 571/2003 regarding the Fiscal code in the context of using fiscal multipliers and the elasticity of the budgetary aggregates.

  19. Fiscal Rules and the Composition of Government Expenditures in OECD Countries

    Science.gov (United States)

    Dahan, Momi; Strawczynski, Michel

    2013-01-01

    Since the 1990s many OECD countries have adopted fiscal rules. After the adoption of these rules, the ratio of social transfers to government consumption substantially declined, and it recovered following the global economic crisis. Using a sample of 22 OECD countries, we found a negative effect of fiscal rules on the ratio of social transfers to…

  20. Energy Materials Coordinating Committee (EMaCC) annual technical report, fiscal year 1984 with fiscal year 1985 data

    Energy Technology Data Exchange (ETDEWEB)

    None

    1985-07-01

    The Department of Energy funded about 374 million dollars of materials science and technology activities in both fiscal years 1984 and 1985. These funds and the commensurate program management responsibilities resided in 21 DOE program offices, each of which has its own mission and responsibilities. The Energy Materials Coordinating Committee (EMaCC) provides a formal mechanism to insure coordinated planning and maximum programmatic effectiveness for the Department's 374 million dollar per year materials effort. The EMaCC reports to the Director of the Office of Energy Research who in turn has oversight responsibilities for proper coordination of the technical programs of the Department. In carrying out this responsibility, EMaCC hosts meetings, organizes working groups, and publishes an annual technical report. This report is mandated by the EMaCC Terms of Reference. Its purpose is to disseminate information on the DOE materials programs for more effective coordination. It describes the materials research programs of various offices and divisions within the Department for FY 1984, contains funding information for FYs 1984 and 1985, and summarizes EMaCC activities for FY 1985.