WorldWideScience

Sample records for esfera fiscal 1700-1733

  1. La esfera, el mol y la ciudad

    Directory of Open Access Journals (Sweden)

    Hernán Neira

    2010-06-01

    Full Text Available Apoyándonos en la noción de "esfera" de Slotedijk, analizamos la protección constituida por los moles. La libertad de elegir en el mol no tiene relación con la libertad individual propuesta por John Stuart Mill; ni con la anarco-individualista propuesta por Henry David Thoreau o incluso por Aldo Leopold en el elogio que éste realiza de la autonomía del pionero estadounidense. En la libertad de elegir en el mol han caducado todas las aventuras y las relaciones humanas se convierten en lo que Sloterdijk denomina "relaciones cristalizadas", bajo el proyecto del aburrimiento normativo poshistórico. La expresión económico-filosófica del mundo poshistórico es la idea de libertad de elegir, enunciada por Milton Friedman. El mol, actual Palacio de Cristal, es como una enciclopedia ilustrada, que exhibe, en orden y sin peligros, el conjunto, ya no del saber, sino de los bienes disponibles. Con ello, se modifica la condición humana.Based on the Sloterdijk's concept of sphere, we analyse the protection provided by the malls. Nevertheless, the freedom of choosing in a mall does not have any relation to liberty as it was proposed by John Stuart Mill, neither to the anarcho-individualist one proposed by Henry David Thoreau, nor even to that one proposed by Aldo Leopold, when he praises the authonomy of American pioneer. In the freedom process of choosing in the mall, all adventures perish and human relations become what Sloterdijk denominated "crystalised relations", under a post-historic normative boring project. The economic-philosophical expression of post-historic world is the idea of freedom of choosing, conceived by Milton Friedman. The mall, the current Crystal Palace, is like an enlightened encyclopaedia, which shows, in order and without dangers, the totality, no longer of knowledge, but of available goods. In this way, human condition has modified.

  2. Seletividade da esfera pública e esferas públicas subalternas: disputas e possibilidades na modernização brasileira

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    Fernando Perlatto

    2015-03-01

    Full Text Available O artigo analisa o processo de constituição da esfera pública no Brasil. Sugere-se a hipótese segundo a qual, pelo menos desde o século XIX, constituíram-se uma esfera pública seletiva e esferas públicas subalternas. Para sustentar o argumento proposto, procura-se, por um lado, estabelecer um diálogo com a literatura internacional dedicada à reflexão em torno do conceito de esfera pública – em especial com as formulações realizadas por e a partir de Jürgen Habermas –, com o intuito de explorar as transformações que essa categoria passou no decorrer dos anos, dando ênfase especial ao conceito de “subaltern counterpublics”, proposto por Nancy Fraser. Por outro lado, busca-se, com apoio de estudos historiográficos realizados no decorrer das últimas décadas sobre a sociedade brasileira dos séculos XIX e XX, construir uma formulação teórica acerca do processo de configuração da esfera pública no Brasil. Além de problematizar as teorias que sustentam a inexistência de uma esfera pública no país, ou que concebem sua constituição somente a partir do final do século XX, procura-se apontar não somente para a necessidade de um olhar histórico mais acurado para a compreensão das esferas públicas “seletiva” e “subalternas”, mas um movimento analítico no sentido de perceber outras formas de associativismo como legítimas que não se prendam ao paradigma organizacional do mundo europeu ou norte-americano. O artigo contribui tanto para uma melhor compreensão histórica do processo de configuração da esfera pública no Brasil quanto para um entendimento mais bem compreendido da dinâmica de organização e mobilização das “esferas públicas subalternas”, chamando a atenção para suas potencialidades ao aprofundamento da democratização do país.

  3. 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...

  4. 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.)

  5. Estudo comparativo entre as esferas de silicone gelatinosas e rígidas em cavidade eviscerada de coelho

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    Mayumi Shirota Kanamura

    2012-06-01

    Full Text Available OBJETIVO: Avaliar e comparar a biocompatibilidade de esferas de silicone gelatinosas e rígidas em cavidades evisceradas de coelhos. MÉTODOS: Trinta coelhos tiveram o olho direito eviscerado com implantação de esferas de silicone gelatinosas (Grupo I ou rígidas (Grupo II. Foi realizada avaliação clínica diária, ultrassonografia da cavidade orbitária, análise histológica e morfométrica da pseudocápsula que se formou ao redor dos implantes aos 7, 30 e 90 dias após a cirurgia, com avaliação estatística dos resultados. RESULTADOS: Houve boa integração das esferas com os tecidos orbitários e semelhança de resposta tecidual com ambas as esferas. Duas esferas de silicone gelatinosas e uma rígida extruíram. A pseudocápsula que se formou ao redor das esferas gelatinosas foi mais organizada, com espessura e reação inflamatória menores que a observada nas esferas rígidas. CONCLUSÕES: Esferas de silicone gelatinosas e rígidas tiveram boa integração tecidual em cavidades evisceradas de coelhos.

  6. Esfera Pública e Política Radical: Apontamentos a Partir de Habermas

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    Leno Francisco Danner

    2015-12-01

    Full Text Available RESUMO:O artigo discute a noção de esfera pública tematizada nos trabalhos habermasianos, defendendo que a íntima associação entre esfera pública e democracia permite pensar um modelo de política radical, no qual a aproximação entre Estado burocrático e partidos políticos profissionais com os movimentos sociais e as iniciativas cidadãs poderia superar a redução da práxis política a política partidária, concedendo a devida importância aos impulsos normativos e aos interesses generalizáveis advindos da sociedade civil rumo ao político, recuperando também uma concepção de esfera pública não desvirtuada por formas de comunicação ideológicas ou distorcidas, inclusiva e crítica do poder. Para isso, entretanto, a práxis política necessitaria, correlatamente àquela aproximação, dar um passo além da própria esfera pública concentrada na mídia corporativa, adentrando nas esferas públicas informais desenvolvidas pelos movimentos sociais e pelas iniciativas cidadãs. Com efeito, as acusações, por Habermas, de subversão da esfera pública das democracias de massa contemporâneas somente poderiam ser superadas a partir de uma maior ênfase em tais esferas públicas informais, que também poderiam dinamizar uma organização administrativo-partidária atualmente marcada pelo distanciamento e pela sobreposição em relação à sociedade civil – situação possibilitada, em grande medida, pela mídia corporativa e pela burocracia e elitismo partidários.

  7. LA ESFERA AFECTIVA EN LA EDUCACIÓN DE LOS MENORES SIN AMPARO FAMILIAR

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    Alybé Moreno-Aurioles Matamoros

    2014-09-01

    Full Text Available Se abordan los principios y categorías que sustentan el tratamiento educativo en la atención a las necesidades educativas especiales originadas por el fenómeno desamparo familiar, desde la concepción de familia, teniendo en cuenta que en los centros de asistencia social donde son atendidos los menores sin amparo familiar se debe cumplir con las funciones establecidas para la familia en nuestra sociedad. Se reflejan elementos que obligatoriamente deben tenerse en cuenta para favorecer el desarrollo de la esfera afectiva como las vivencias, actividad, educación, enfatizando en las características de esta esfera, base de la personalidad, unida a la cognitiva.

  8. Esfera pública, reconhecimento e minorias: o diálogo Habermas-Fraser

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    Maria Eugenia

    2014-07-01

    Full Text Available Nancy Fraser delineou uma compreensão procedimental do reconhecimento que tem possibilidade de combater políticas estreitas de autenticidade de grupo. Jürgen Habermas enfatiza um modelo deliberativo e uma análise histórica da esfera pública, por meio de um aprendizado teórico que culminou em 1992, com Faktizität und Geltung. Pretendemos demonstrar, com base em Fraser e Habermas, que, diante de um contexto de exclusão do espaço público oficial, é necessário ampliar arenas discursivas, sob pena de reproduzirmos e mantermos as assimetrias dominantes. Fraser, em Scales of Justice, defende uma esfera pública transnacional na qual há uma rearticulação dos processos decisórios, superando as fronteiras dos estados nacionais territorialmente situados. Propugnamos analisar a evolução das concepções de esfera pública em Habermas e Fraser ao longo de suas trajetórias teóricas. Em Habermas, até 2011, havia uma ambiguidade que oscilava entre a abordagem fina de patriotismo constitucional e a concepção densa de autocompreensão europeia. Com efeito, pretendemos investigar como Habermas, em Sobre a constituição da Europa - um ensaio, Habermas soluciona tal ambiguidade em relação à compreensão de esfera pública, lecionando que os cidadãos, por meio da tecnologia digital e de padrões morais, avaliam as estruturas econômicas europeias, confrontando as instituições existentes com as exigências de uma justiça global. Sustentamos, com base em Habermas, que tais discussões devem ser efetivadas no interior de um Parlamento mundial composto de Estados e cidadãos.

  9. Compactones, soluciones de ecuaciones no lineales con estructura tipo esferas duras

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    Máximo Agüero Granados

    2001-01-01

    Full Text Available Se estudian ciertas soluciones de ecuaciones no lineales que modelan procesos físicos, que tienen semejanzas con estructuras coherentes del tipo de esferas duras, modelo de partículas muy usado en varias ramas de la física. Estas soluciones compactas (gotas, kinks, etcétera. interactúan entre sí sólo a cortas distancias, porque no poseen colas infinitas como los solitones clásicos.

  10. 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. ...

  11. Cabo Verde: Democracia, Cultura Política e Esfera Pública

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    Nataniel Andrade Monteiro

    2016-07-01

    Full Text Available O artigo procura contribuir para se compreender e descrever aquilo que, no meu entender, constitui a nova abordagem da discussão acerca da cultura política e da esfera pública em Cabo Verde. A pobreza, o desemprego, a justiça social e a segurança, entre outros assuntos, têm sido alvos de atenção por parte da sociedade civil cabo-verdiana, sobretudo a partir da década de noventa, com o advento da democracia. O que me incita a pensar sobre novas tendências no que se refere à cultura política dos cabo-verdianos, particularmente na afirmação e configuração de uma esfera pública que prima pela prática do debate e respeito pela opinião pública, capaz de influenciar as acções do sistema político. O ano de 2015 tem sido marcado por debates de repercussão nacional e internacional, como é o caso mediático do Estatuto de Titulares de Cargos Políticos (ETCP. Este acontecimento, ao que tudo indica, possibilita uma nova configuração da esfera pública cabo-verdiana, corroborada numa cultura política participativa, de modo que sirva, não apenas para os períodos eleitorais, mas igualmente como instrumento para a consolidação do sistema político.

  12. Esfera pública e redes socias na Internet: O que é novo no Facebook?

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    Natalia Raimondo Anselmino

    2016-08-01

    Full Text Available Vivemos em sociedades altamente midiatizadas e não somente atravessadas pela ação dos meios de comunicação de massa mas, também, pelas novas tensões que assume o processo de midiatização a partir do desenvolvimento das redes sociais em Internet. Ao reconhecer a natureza ambiental e construtiva dos meios de comunicação de massa é possível, também, considerar a midiatização como modalidade nuclear da construção da esfera pública. Neste contexto, este artigo pergunta sobre os modos onde o funcionamento do Facebook e os discursos aí expostos participam na configuração da esfera pública contemporânea, assim como, ademais, sobre o grau de novidade que mostra dita intervenção a respeito da exercida pelos tradicionais meios de comunicação de massa. Em função de articular as reflexões expostas com alguns dos eixos que tomou o debate teórico lançado pela análise que realizou Habermas sobre a gênese e as transformações estruturais da vida pública, este artigo enfoca nestes três seguintes aspectos: a gestão da visibilidade, da colocação pública ou publicação; o lugar que ocupa o diálogo, a deliberação e o dissenso; a condição múltipla e móvel da esfera pública atual.

  13. O percurso do intelectual: da esfera pública à academia

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    Gizelle Kaminski Corso

    2010-07-01

    Full Text Available Neste texto abordo questões acerca da figura do intelectual e da sua trajetória da esfera pública à academia. Procuro, também, ensaiar uma imagem de sua situação hoje, como se dá sua intervenção e de que forma age e reage em comparação ao mito fundador do intelectual moderno, representado pelo autor Émile Zola. Para elaborar tal percurso, percorro conceituações de Antonio Gramsci, Stephane Mallarmé, Jean-François Lyotard, Eric Hoffer, Eduardo Portella e Alfonso Sastre.

  14. JÜRGEN HABERMAS Y LA RELIGIÓN EN LA ESFERA PÚBLICA

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    Javier Aguirre

    2012-01-01

    Full Text Available Se examinan las dificultades que tiene la propuesta de Jürgen Habermas sobre el papel de la religión en la esfera pública, para dilucidar y analizar sus presupuestos filosóficos. Una vez presentada la propuesta habermasiana, se presentan cinco objeciones, tomando como base el debate sobre los matrimonios entre personas de mismo sexo. Luego se relacionan las objeciones con los presupuestos filosóficos de Habermas, para mostrar la necesidad de una revisión más detallada.

  15. Cambios en el concepto de esfera pública (1962-2008 en Jürgen Habermas

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    Nicholas Dieter Berdaguer Rauschenberg

    2015-06-01

    Full Text Available A partir de la relación entre contexto de surgimiento teórico y contexto de aplicación de la teoría, buscaremos en este artículo mostrar cuatro momentos de la noción de esfera pública en la obra de Habermas. El primero se refiere a Mudanza estructural en la esfera pública, de 1962, donde el autor reconstruye la esfera pública burguesa y su decadencia en las sociedades modernas de los grandes medios de comunicación. El segundo momento busca retomar el potencial teórico de la dialéctica entre mundo de la vida y sistema desarrollado en Teoría de la acción comunicativa, de 1981. En seguida analizamos el concepto de principio del discurso en la construcción teórica de la democracia deliberativa y la importancia de la esfera pública en este modelo teórico. Por último, buscamos presentar la actualidad de la noción de esfera pública según Habermas en el contexto de la crisis europea, donde predomina una colonización del mercado financiero en los medios de comunicación.

  16. Responsabilidad fiscal

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    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.

  17. 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...

  18. Innovaciones participativas y deliberativas para la construcción de esferas públicas europeas

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    Ariel Jerez

    2012-06-01

    Full Text Available Partiendo del debate sobre la legitimidad democrática de la UE y del déficit de esfera pública a escala transnacional europea, los autores de este texto revisan algunas de las iniciativas de diálogo con la sociedad civil, así como diferentes procesos de deliberación y participación a escala transnacional promovidos por las autoridades comunitarias en los últimos 10 años. Este recorrido teórico e histórico permitirá analizar cuáles han sido y son sus implicaciones a la hora de democratizar el espacio de la UE y cuáles son las posibilidades que abre para la acción de la sociedad civil europea la Iniciativa Ciudadana Europea, que se podrá poner en marcha desde abril del 2012.

  19. 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)

  20. 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....

  1. Fiscal Discipline in India

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    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.

  2. 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...

  3. Construyendo una esfera pública multiétnica El aporte de los medios latinoamericanos en Alemania

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    Patricia Carolina Saucedo Añez

    2014-03-01

    Full Text Available El presente trabajo analiza las condiciones de producción de los medios de comunicación realizados por y/o para inmigrantes latinoamericanos en Alemania. En este marco se condujeron entrevistas cualitativas y consultas con sus productores en diferentes ciudades alemanas (programas de radio y TV, publicaciones impresas, digitales y comunidades virtuales. Por otro lado, aquí también se critica el concepto de “me­dios étnicos” y se argumenta a favor del uso del término “medios diaspóricos”. Además, se discute su rol en la construcción de una “esfera pú­blica multiétnica” y su articulación con la esfera pública de los medios mayori­tarios en el contexto alemán.

  4. Inmovilización de las microalgas Scenedesmus ovalternus (Scenedesmaceae y Chlorella vulgaris (Chlorellaceae en esferas de alginato de calcio.

    Directory of Open Access Journals (Sweden)

    Mario Andres Forero-Cujiño

    2016-05-01

    Full Text Available En este trabajo se describe la técnica de inmovilización de microalgas en esferas de alginato de calcio. Se emplearon las especies Scenedesmus ovalternus y Chlorella vulgaris, se determinó la estabilidad de las esferas, la cinética de crecimiento y la concentración de las microalgas en el interior de las esferas. Chlorella vulgaris alcanzó mayores densidades poblacionales y tasas de crecimiento más altas cuando se inmovilizó en concentraciones del 10 % v/v con el alginato (1,31*106 cél/ml. Para Scenedesmus ovalternus se observó una mayor densidad poblacional y una mayor tasa de crecimiento cuando se inmovilizó en concentraciones del 20 % v/v (7,06*105 cél/ml. Estos resultados son útiles para aplicaciones prácticas de las algas encapsuladas, tales como el biomonitoreo o la biorremediación.

  5. 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

  6. Esferas y pliegues: la aplicabilidad de la biopolítica de Fichte a Deleuze

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    Ferreyra, Julian

    2018-01-01

    Full Text Available Resumen. El artículo propone construir una biopolítica afirmativa a través de la confrontación de las ontologías políticas de Johann Fichte y Gilles Deleuze. Se mostrará la afinidad entre la Thathandlung y cuatro conceptos deleuzianos que se entrelazan a lo largo de su obra: eterno retorno, intensidad, affectus y pliegue. Sin embargo, ambas filosofías trascendentales divergen en su concepción del tiempo: en Fichte, lleva a contraponer la agilidad de la actividad pura del Yo (eterna y la fijeza de las determinaciones práctico-políticas (temporales, mientras en Deleuze concreta la inmanencia entre ambos planos. Esa fijeza en Fichte se observa en el plano de la aplicabilidad (el cuerpo como esfera de acción y determina su concepción del Estado. Por tanto, una aplicabilidad basada en la forma del pliegue permite postular, para concluir, una forma deleuziana de Estado que sea eficaz ante los desafíos del mundo contemporáneo. This paper aims to construct an affirmative biopolitics through the confrontation of the political ontologies of Johann Fichte and Gilles Deleuze. We will show the affinity between the Thathandlung and four Deleuzian concepts that are interwoven throughout his work: eternal return, intensity, affectus and fold. However, both transcendental philosophies differ in their conception of time: Fichte opposes the agility of the pure activity of the I (eternal with the inflexibility of the practicalpolitical determinations (temporal, whereas Deleuze’s philosophy realizes the immanence of both realms. Ficthean inflexibility is observable in the realm of applicability (the body as the sphere of action and determines its conception of the State. Therefore, to conclude, an applicability based on the form of the fold enables us to propose a Deleuzian form of State that may be effective faced with the challenges of the contemporary world.

  7. 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...

  8. 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.)

  9. 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

  10. 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

  11. 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...

  12. 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...

  13. 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.

  14. A SEPARAÇÃO ENTRE ESFERA PÚBLICA E PRIVADA: UM CONFRONTO ENTRE JOHN LOCKE, JEAN-JACQUES ROUSSEAU E CAROLE PATEMAN

    OpenAIRE

    Cunha de Moura, Samantha Nagle

    2014-01-01

    RESUMO: O presente artigo busca problematizar a separação entre esfera pública e esfera privada, existente no modelo liberal burguês, como um substrato legitimador da imposição de papeis sociais e sexuais diferenciados para homens e mulheres. Para tanto, o trabalho confronta as ideias fundamentais do pensamento de John Locke e de Jean-Jacques Rousseau, teóricos liberais contratualistas do séc. XVII-XVIII, diante da teoria do contrato sexual da teórica feminista Carole Pateman. Palavras-cha...

  15. 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...

  16. 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...

  17. 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

  18. Arte, erotismo y redención, la esfera estética en el pensamiento de Max Weber

    Directory of Open Access Journals (Sweden)

    Ana María Rodríguez Sierra

    2016-07-01

    Full Text Available La prolífica obra de Max Weber ha sido estudiada ampliamente, sin embargo, la concepción que tenía del arte, aunque presente en sus escritos, no ha sido indagada. En Sociología de la religión Weber aborda la esfera estética de un modo que vale la pena conocer y destacar, allí se presenta una concepción filosófica del arte, amplia y ahistórica, en la que el arte y el erotismo se ligan y se muestran como medios de redención en un mundo desencantado. Este artículo expone la filosofía del arte que subyace en los últimos textos del científico social alemán.

  19. Los cuentos de Carmen de Burgos publicados en La Esfera. Ilustración Mundial (1914-1930

    Directory of Open Access Journals (Sweden)

    Arbona Abascal, Guadalupe

    2010-06-01

    Full Text Available This paper addresses the study of nine short-stories by Carmen de Burgos, Colombine, published in the arts magazine La Esfera. Ilustración de Madrid between 1914 and 1930. All of them have descriptive value and are written in different styles corresponding to the spaces depicted in them. This allows a classification in three groups according to the main traits of the stories. The first group is within a poetic naturalism. The second group is representative of a critical realism perspective, while the third one, more innovative, belongs in a humorous-cosmopolitan realism. All nine short-stories express a socially critical view, structurally ordered, and which reveals itself as the meaning of the texts.Este trabajo aborda el estudio de nueve cuentos de Carmen de Burgos, Colombine, publicados en la revista de arte La Esfera. Ilustración Mundial entre 1914 y 1930. Todos ellos tienen un valor descriptivo y se modulan con diferentes estilos a partir de la visión del espacio. Esto permite una clasificación según los rasgos predominantes de cada uno de ellos: los primeros se enmarcan en una tendencia al naturalismo poético, los segundos son representativos de un realismo-crítico y los terceros, más innovadores, se inscriben en un realismo humorístico-cosmopolita. En todos ellos se descubre un fondo de crítica social, que se ordena en una estructura y se revela como el significado de los textos.

  20. 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...

  1. 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...

  2. POLÍTICA FISCAL EM PERSPECTIVA: O CICLO DE 16 ANOS (1999-2014

    Directory of Open Access Journals (Sweden)

    Sérgio Wulff Gobetti

    2015-12-01

    Full Text Available RESUMO Este artigo oferece uma contribuição para o debate sobre as mudanças no regime fiscal brasileiro, caracterizando melhor o ciclo de contração e expansão da política fiscal entre 1999 e 2014. Em primeiro lugar, analisa estatísticas inéditas do resultado primário acima da linha que incorporam a esfera regional de governo. Isto permite compreender melhor a recente fase expansionista da política fiscal brasileira (2010-2014, identificando não só seus determinantes em termos de receitas e despesas, mas também o componente derivado dos governos estaduais e municipais. Adicionalmente, emprega diversos indicadores para caracterizar melhor esta fase expansionista em comparação com períodos anteriores. Por fim, analisa a sustentabilidade da trajetória da despesa pública em diferentes cenários.

  3. 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...

  4. 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

  5. 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

  6. 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

  7. 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

  8. Las esferas públicas y la comunicación alternativa. Apuntes para un debate urgente

    Directory of Open Access Journals (Sweden)

    Ariel Jerez

    2014-06-01

    Full Text Available La comunicación alternativa atraviesa hoy una situación paradójica en la que conviven, por un lado, valoraciones exultantes en relación al crecimiento y la sofisticación de las nuevas iniciativas, y por otro lado, evaluaciones críticas preocupadas por el alcance y la capacidad de incidencia política y cultural. Obviamente esta situación tiene que ver con el enorme campo de actividad ganado gracias a la nueva conectividad proporcionada por Internet y, en general, por la mayor accesibilidad a las tecnologías de la comunicación de las minorías activas. Pero esta intensa actividad en los márgenes no termina de frenar el cierre progresivo de la esfera pública para los problemas de las mayorías sociales, operado por el accionar de los medios convencionales-corporativos, que restringen agendas, excluyen actores e identidades gestionando representaciones y discursos sociales, limitando estratégicamente el pluralismo político e ideológico.

  9. Violência contra as mulheres: o caso do estupro coletivo na esfera pública digital

    Directory of Open Access Journals (Sweden)

    Anelisa Maradei

    Full Text Available Resumo Este artigo tem como objetivo identificar os atores sociais na esfera pública digital e o conteúdo das manifestações no Twitter sobre o estupro coletivo ocorrido com uma adolescente brasileira em 2016. Foram selecionados 200 tweets, entre 25 e 28 de maio de 2016, de acordo com a participação observada posteriormente ao fato e no horário de maior audiência na referida rede social. Por meio de análise de conteúdo dos tweets e retweets, encontrou-se uma posição majoritária contra a discriminação de gênero na amostra estudada. Houve também relativização do crime, revelando uma visão sexista de alguns atores sociais. As manifestações foram geralmente independentes, embora tenha sido observada a presença de grupos de mulheres ativistas e vários formadores de opinião. A maior parte do conteúdo recirculado origina-se dos principais portais e sites de notícias.

  10. As esferas pública e privada: reflexões sobre o papel da educação

    Directory of Open Access Journals (Sweden)

    Paula de Souza Bezerra

    2017-08-01

    Full Text Available A discussão propõe uma busca sobre os conceitos de esfera pública e privada desde a Antiguidade, bem como o papel da educação em meio a esses dois campos organizacionais. Tendo em vista a existência de uma crise que abrange diversos segmentos (político, econômico, cultural e social na atualidade, trazemos a seguinte inquietação: precisamos de um resgate dos conceitos de público e privado? Com essa pergunta o objetivo deste artigo é fazer uma reflexão sobre o resgate do público e do privado e o papel que a educação pode desempenhar nessa perspectiva. A possiblidade de a pesquisa vir a ser um instrumento de estudo para a academia, e também um caminho para conscientização da própria comunidade, apresenta-se como sua justificativa. Como metodologia optou-se pelo estudo de cunho bibliográfico e de abordagem qualitativa, utilizando como principais referenciais teóricos: Hannah Arendt, Celso Lafer e José Sérgio de Carvalho.

  11. Esfera em plano inclinado: conservação da energia mecânica e força de atrito

    Directory of Open Access Journals (Sweden)

    Silva Wilton Pereira da

    2003-01-01

    Full Text Available Este artigo propõe um experimento visando demonstrar que a força de atrito estático é conservativa. O experimento consiste em uma esfera rolando em um plano inclinado. para o qual a inclinação pode ser variada. Para cada ângulo estabelecido a energia mecânica no início e no fim da pista foi determinada. A análise dos resultados mostrou que a conservação da energia mecânica ocorre até um ângulo limite, a partir do qual há escorregamento. A determinação deste ângulo por inspeção gráfica possibilitou o cálculo do coeficiente de atrito estático entre a pista e a esfera em movimento.

  12. Laicidade à brasileira: católicos, pentecostais e laicos em disputa na esfera pública = Brazilian laicity: catholics, pentecostals and laics disputing on the public sphere

    Directory of Open Access Journals (Sweden)

    Mariano, Ricardo

    2011-01-01

    Full Text Available O paper examina, sumariamente, o debate sociológico sobre o conceito de secularização e o compara ao de laicidade. Analisa os limites da laicidade à brasileira e foca a relação entre religião e política no Brasil. Mostra que a concorrência entre católicos e pentecostais extrapolou o campo religioso e migrou para as esferas midiática e político-partidária. E destaca a ocorrência de intensos embates na esfera pública brasileira entre grupos cristãos e laicos a respeito do lugar e do papel da religião, da laicidade estatal, dos direitos humanos, sociais, sexuais e reprodutivos de minorias

  13. Activismo y Prácticas Digitales en la Construcción de una Esfera LGTB en España

    Directory of Open Access Journals (Sweden)

    Begonya Enguix Grau

    Full Text Available RESUMEN A partir de una interrogación antropológica sobre las “comunidades” y la construcción de una “esfera pública”, este artículo aborda las estrategias digitales que sirven para dar forma a lo que podría denominarse como la esfera LGTB española. Consideramos el activismo LGTB como el principal productor de discurso social legitimado y por ello hemos analizado las páginas web de siete colectivos LGTB y otros recursos digitales para examinar la articulación de prácticas digitales y no digitales, que se basan en un conocimiento compartido que evoca las identidades colectivas y retroalimenta el activismo. Tras combinar trabajo de campo antropológico sobre el activismo y etnografías digitales de entornos virtuales, consideramos que a pesar del uso intensivo de los recursos digitales, la esfera LGTB sigue dependiendo en gran medida de las redes sociales tradicionales. Como consecuencia, ponemos en duda la utilidad de la conceptualización de las relaciones digitales y no digitales como separadas y distintas y discutimos esa imbricación como una característica del activismo contemporáneo.

  14. 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....

  15. 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

  16. 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...

  17. La violencia contra mujeres brasileñas en las esferas pública y mediática

    Directory of Open Access Journals (Sweden)

    2018-04-01

    Full Text Available Este artículo indaga sobre la capacidad que tienen los medios de comunicación para incorporar controversias que circulan en la esfera pública. Para eso, se basa en el análisis de un conjunto de 607 relatos periodísticos sobre violencias contra mujeres en contextos de relaciones de género y de proximidad, recolectados en nueve medios brasileños durante los años 2013 y 2014. Reconocido como uno de los países con más altos índices de violencia contra las mujeres, Brasil aprobó en las últimas décadas leyes destinadas a proteger a las víctimas y a agravar las condenas de los agresores, procesos que resultaron de intensos debates promovidos por feministas, investigadores y otros actores sociales comprometidos con la defensa de los derechos humanos. Los relatos recolectados fueron publicados en los años inmediatamente anteriores a la promulgación de la Ley del Feminicidio, en 2015. Abordados a través de una combinación de metodologías, como análisis de contenido y análisis de narrativa, los relatos periodísticos muestran a los medios todavía poco permeables al entendimiento de las violencias contra mujeres como resultado de relaciones de género, prevaleciendo enfoques de crímenes rutinarios y/o fútiles. Por lo tanto, el análisis hace posible percibir que los medios de comunicación están algunos pasos detrás de las acciones y debates que se dan en espacios académicos, por movimientos feministas y otros actores sociales que en Brasil se ocupan de este problema, elevándolo a la dimensión de controversia.

  18. Explorando o Ciberespaço Russo: Ação Coletiva Digitalmente Mediada e a Esfera Pública Interconectada

    Directory of Open Access Journals (Sweden)

    Karina Alexanyan

    2014-05-01

    Full Text Available Propósito – Este artigo sintetiza os principais achados de um projeto de pesquisa de três anos para investigar o impacto da Internet sobre a política, a mídia e a sociedade russa. Metodologia/abordagem/design – Empregamos múltiplos métodos para estudar atividades online: o mapeamento e estudo da estrutura, das comunidades e do conteúdo da blogosfera; um análogo mapeamento e estudo do Twitter; a análise de conteúdo de diferentes fontes midiáticas, utilizando tanto abordagens automatizadas quanto abordagens baseadas em avaliação humana; e uma enquete com blogueiros; métodos esses expandidos por mapeamento de infraestrutura, por entrevistas e por investigações de contexto. Resultados – Constatamos a emergência de uma vibrante e diversa esfera pública interconectada, que constitui uma alternativa independente ao mais rigidamente controlado espaço midiático e político offline, e verificamos o uso crescente de plataformas digitais na mobilização social e na ação cívica. Implicações práticas – Apesar da existência de vários esforços indiretos para conformar o ciberespaço como um ambiente mais amigável ao governo, constatamos que a Internet russa permanece, em geral, aberta e livre, embora o atual grau de liberdade na Internet de forma alguma possa representar previsão acerca do futuro desse espaço contestado.

  19. 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.

  20. Participación, deliberación y excelencia (en la esfera pública y en la esfera privada. En torno a la filosofía política de John Stuart Mill

    Directory of Open Access Journals (Sweden)

    de Miguel Álvarez, Ana

    2011-06-01

    Full Text Available John Stuart Mill is an author who generates fascination and loyalty in equal measure with indifference and paternalism. The former is due to the outstanding coherence between his ideas, his life and his political actions, while the latter has led to him being denounced as an author who is too eclectic and difficult to classify, being neither liberal or socialist. At present, we are witnessing a flood of publications in a celebration of the two-hundredth anniversary of Mill’s birth. This is an appropriate moment to consider why Mill and his work continue to gain depth of meaning and relevance to the present. This article focuses on his political philosophy, one of the least studied aspects of his work, though increasingly valued. We examine his thoughts on participatory and deliberative democracy, in addition to his call for the extension of these principals to the private and economic sphere.

    John Stuart Mill es un autor que genera tanta fascinación y lealtad —por la asombrosa coherencia entre sus ideas, su vida y su práctica política— como indiferencia y paternalismo. En este último caso queda descalificado como un autor ecléctico, inclasificable, ni liberal ni socialista, ya lo había dicho Marx: «Mill, ese pequeño burgués bienpensante». Inmersos como estamos en las publicaciones que continúan celebrando el bicentenario de su nacimiento, es un buen momento para valorar por qué su figura y su obra están ganando en profundidad y actualidad con el tiempo. En este artículo nos centramos en su filosofía política, una de las partes menos estudiadas y cada vez más reivindicada. En concreto en sus planteamientos sobre la democracia participativa y deliberativa y la demanda de extender sus principios a la esfera privada y la económica.

  1. 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

  2. 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 ...

  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. Religião no Contexto de uma Esfera Pública Ordenada Jurídica e Democraticamente

    Directory of Open Access Journals (Sweden)

    Manoel Ribeiro de Moraes Junior

    2017-05-01

    Full Text Available Este artigo enfoca a tensão existente entre o ideal deontológico da soberania de um Estado Democrático e Constitucional e o aspecto político da luta pelo reconhecimento contínuo das preferências religiosas por partes de grupos de sua sociedade civil, como uma dinâmica necessária a uma sociedade multirreligiosa, multicultural e até mesmo secularizada, mas que que vê livre e soberana. O artigo de divide em quatro partes: I a primeira parte apresenta um enredo de formação da personalidade, linguagem e sociedade, logo também de religião, revelando o papel importante da linguagem no processo de formação, coesão e reflexiva, tanto em contexto específico de cultura como também numa esfera pública multicultural. II A segunda parte considera o contexto multicultural, no qual personalidades linguísticas se articulam em trocas simbólicas e em acordos normativos cooperativos ou colonizadores. Quando cooperativos, as relações linguísticas estão sob exigência do dever agir de modo que as expectativas de reciprocidades sejam aquelas que vá além das exercidas em comunidades culturais homogêneas ou dos interesses restritamente particulares. III A terceira parte aborda a questão da inclusividade como prática fundamental de uma democracia multicultural; IV Finalmente, a quarta parte discute a ideia hipotética de uma democracia constitucional que sobrevive sob a tensão dinâmica entre a regulação equânime do direitos mínimos ao bem-estar social e a inclusão e o reconhecimento jurídico de valores e dignidades publicitáveis.

  5. Environmental fiscal reforms

    Directory of Open Access Journals (Sweden)

    Ashish Chaturvedi

    2014-09-01

    Full Text Available 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 implementing EFR measures in India are also discussed, including inadequate analysis, policy framework and institutional capacity, as well as conflict with poverty reduction and building political support.

  6. La disolución de la sociedad civil: sobre los ideales y las vaguedades en la esfera de las asociaciones de voluntariado

    Directory of Open Access Journals (Sweden)

    Paul Dekker

    2012-02-01

    Full Text Available El pensamiento sobre la sociedad civil siempre ha estado caracterizado por una doble referencia hacia las relaciones sociales existentes y hacia los ideales sociales. La principal hipótesis de numerosas investigaciones sobre la sociedad civil es que una floreciente esfera que lleva este nombre es el portador del ideal de una sociedad más civilizada. Este artículo empieza con una pequeña discusión sobre el trasfondo histórico y los debates públicos en torno a la sociedad civil, y continúa con un planteamiento más analítico del concepto como designación de un orden social asociacional y una esfera de la sociedad dominada por las asociaciones voluntarias. Más adelante nos centramos en esta esfera describiendo sus caracteres nacionales en Europa y analizando las reivindicaciones de sus beneficios civilizadores: la formación de capital social y de discurso público. Encontramos muy pocas evidencias para tales reivindicaciones y por ello profundizamos en el desarrollo de la sociedad moderna occidental, una sociedad en la que las asociaciones voluntarias se han convertido en menos relevantes, mientras que otras esferas de la sociedad, en particular los ensanchados márgenes de la sociedad civil, son más importantes para el desarrollo de una sociedad más civilizada.The thinking about civil society has always been characterized by the double reference to existing social relations and to societal ideals. The basic hypothesis of much civil society research is that a flourishing sphere with this name is the carrier of the ideal of more civilized society. This article starts with a brief discussion of the historical background and public debates about civil society, and continues with a more analytic approach of the concept as designation of an associational social order and a sphere of society dominated by voluntary associations. We further focus on this sphere, describe its national patterns in Europe and analyze claims of its

  7. Participación de gais y lesbianas en la esfera pública en Quibdó: de la fiesta de san pacho al reconocimiento estatal

    OpenAIRE

    García Vila, Jaime Eduardo

    2016-01-01

    Esta investigación busca analizar las distintas formas a través de las cuales las personas gais y lesbianas de Quibdó lograron una visibilización en la esfera pública de su ciudad. Este proceso será visto en diferentes escenarios. Primero, en la participación en espacios culturales como San Pacho, shows y reinados de belleza. Segundo, en el activismo realizado por la Fundación Ébano Diverso, que ha logrado abrir espacios de diálogo con instancias como la Alcaldía de Quibdó y la Gobernación de...

  8. Estudi de les unitats fraseológiques de la tercera esfera des d'una perspectiva diacrònica

    Directory of Open Access Journals (Sweden)

    Maria Àngels Fuster Ortuño

    2014-03-01

    que conformen la tercera esfera. Tractarem amb més profunditat la definició, l’origen i el tipus d’unitats que s’apleguen sota aquest terme. A continuació, analitzarem amb més aprofundiment un parell d’exemples representatius, com són una oronella no fa estiu i fer orelles sordes. Aquests exemples ens permetran observar les característiques generals del processos de fraseologització i canvi fraseològic.

  9. 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.

  10. 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...

  11. “Religiões Públicas” ou religiões na Esfera Pública? Para uma crítica ao conceito de campo religioso de Pierre Bourdieu

    Directory of Open Access Journals (Sweden)

    Paula Montero

    2016-06-01

    Full Text Available Resumo Este artigo propõe uma releitura crítica da contribuição de Pierre Bourdieu para o campo de estudo das religiões. Demonstraremos inicialmente como o conceito de campo alargou a noção clássica de religião. Em seguida, evidenciaremos por que a dimensão estrutural subjacente ao conceito não consegue dar conta de muitas das dimensões do secularismo contemporâneo, em particular o modo como a esfera pública vem sendo modelada pela presença pública das religiões. Finalmente, partindo da contribuição de autores pós-bourdiesianos para uma definição pragmatista da arena pública, tais como Daniel Cefaï e outros, sugerimos deslocar o olhar sobre as religiões em suas relações com o poder, perguntando-nos não tanto o que as religiões fazem na esfera pública, mas, sobretudo, o que a publicidade faz da religião.

  12. 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.

  13. 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...

  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. 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...

  16. 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.

  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. 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

  19. 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

  20. 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...

  1. 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) ...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. Discurso e mobilização social no contexto das tecnologias interativas: a emergência de múltiplas esferas argumentativas

    Directory of Open Access Journals (Sweden)

    Edson Fernando Dalmonte

    2012-06-01

    Full Text Available  Discute a emergência de múltiplas esferas argumentativas no contexto das tecnologias interativas. Ao lado do jornalismo, representante da mídia tradicional, colocam-se as redes sociais, expressão de uma mídia social, que inclui o indivíduo como agente ativo nos processos discursivos. A partir dos atos de fala, discute a Teoria da Ação Comunicativa habermasiana, marcando a distinção entre ação comunicativa, orientada ao entendimento, e ação estratégica, orientada ao êxito. Toma como objeto empírico o Movimento DESOCUPA!, que ocorreu na cidade de Salvador, Bahia.  

  7. ACTORES Y DISCURSOS RELIGIOSOS EN LA ESFERA PÚBLICA: LOS DEBATES EN TORNO A LA EDUCACIÓN SEXUAL Y A LA "MUERTE DIGNA" EN ARGENTINA

    Directory of Open Access Journals (Sweden)

    Juan Cruz Esquivel

    Full Text Available Resumen La educación sexual y las condiciones para una "muerte digna" han sido objeto de debate parlamentario en la última década en Argentina. El artículo aborda comparativamente el proceso que desembocó en la aprobación de las leyes de Educación Sexual Integral y "muerte digna" por parte del Congreso de la Nación, examinando las estrategias de intervención y los fundamentos discursivos de instituciones religiosas -principalmente, de la Iglesia católica- en los debates públicos. El análisis de ambos procesos permite describir estrategias disímiles de posicionamiento de actores y discursos religiosos en la esfera pública, tendientes a incidir en la legislación y en las políticas públicas.

  8. Esterilização em Ortodontia: eficácia do esterilizador com esferas de vidro Sterilization in Orthodontics: effectiveness of glass bead sterilizers

    Directory of Open Access Journals (Sweden)

    Sônia Rodrigues Dutra

    2008-08-01

    Full Text Available OBJETIVO: avaliar a efetividade do esterilizador com esferas de vidro Steri® 350, quanto ao controle de infecção das partes ativas dos alicates ortodônticos. METODOLOGIA: foram utilizados nove alicates ortodônticos, previamente esterilizados em autoclave à temperatura de 121ºC, durante 20 minutos. Posteriormente, as partes ativas dos alicates foram contaminadas com Bacillus stearothermophilus. Logo após, as pontas dos alicates foram colocadas no Steri® 350, durante os períodos de 3, 5, 10, 15, 20, 30 e 40 segundos, em temperatura de 255ºC, para avaliar a eficácia da esterilização. RESULTADOS E CONCLUSÕES: o esterilizador com esferas de vidro mostrou-se eficaz no controle do crescimento de Bacillus stearothermophilus nas partes ativas dos alicates ortodônticos, a partir de 10 segundos de exposição à temperatura de 255ºC.AIM: The aim of this research was to evaluate the efficiency of Steri® 350glass bead sterilizer, on the infection control of the active part of the orthodontic pliers. METHODS: Nine orthodontic pliers were sterilized in the steam autoclave at 121ºC in 20 minutes and subsequently the active part of each plier was dipped in a culture for Bacillus stearothermophilus. Later, the active part of each plier was putted into the Steri® 350 in the following periods: 3, 5, 10, 15, 20, 30, and 40 seconds at 255ºC to evaluate the efficiency of this method in the infection control. RESULTS AND CONCLUSIONS: This sterilization method has been effective to control the presence of Bacillus stearothermophilus on the active part of orthodontic pliers at 255ºC in 10 seconds.

  9. 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)

  10. 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.

  11. 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...

  12. 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...

  13. 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...

  14. 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

  15. 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.

  16. 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

  17. 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...

  18. 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...

  19. 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

  20. 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.

  1. 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...

  2. 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.

  3. Modernidad literaria y la entrada de las mujeres a la esfera pública en los discursos de Bello, de Hostos y Mistral

    Directory of Open Access Journals (Sweden)

    María Soledad Falabella Luco

    2012-11-01

    Full Text Available La entrada a la esfera pública de mujeres se prefigura en la independencia cultural americana basada en la cultura letrada, encarnada en el prólogo de la Gramática de Andrés Bello. El proyecto de modernización cultural propuesto por Bello contiene dos impulsos: la voluntad pedagógica, que se revisará a través de un análisis de la propuesta de Eugenio María de Hostos, y el dialogismo lingüístico, que se configura como un espacio contiguo, polifónico, que busca dignificar al castellano de América frente al de España. Esta doble articulación de la cultura letrada prevé la incorporación de nuevas voces a la norma, lo que describiremos con el caso de Gabriela Mistral y su propuesta pedagógica.

  4. Estrategia en la determinación del factor de forma de radiación ilustrado con el sistema plano-esfera

    Directory of Open Access Journals (Sweden)

    Héctor Armando Durán Peralta

    2012-04-01

    Full Text Available En el diseño de hornos y dispositivos que calientan o enfrían sistemas mediante radiación se necesita calcular el factor de forma, el cual permite determinar la transferencia de calor por radiación entre superficies que estén a distinta temperatura. Generalmente, en los textos que tratan de transferencia de calor se deduce y muestra la ecuación para obtener el factor de forma entre dos superficies que intercambian calor por radiación para configuraciones muy sencillas, pero no se enseña cómo se hace el cálculo para geometrías y configuraciones un poco más complejas. Mediante este documento se pretende dar –con fines netamente académicos– una estrategia para calcular el factor de forma de otras configuraciones, mostrando dicha estrategia al desarrollar un caso particular, como el cálculo del factor de forma plano-esfera.

  5. Cultura e natureza: os desafios das práticas preservacionistas na esfera do patrimônio cultural e ambiental

    Directory of Open Access Journals (Sweden)

    Sandra C. A. Pelegrini

    2006-06-01

    Full Text Available Este artigo trata das práticas preservacionistas adotadas na América Latina, privilegiando o desafio de associar o reconhecimento de identidades plurais à preservação do patrimônio cultural. Para tanto, destaca como as relações entre natureza e cultura têm se manifestado nas concepções do patrimônio e norteado ações pontuais na esfera da reabilitação dos núcleos históricos e no âmbito da educação patrimonial e ambiental, tomadas como instrumentos para a construção da cidadania e do desenvolvimento sustentável.This article treats of the preservation practices adopted in Latin America, focusing the challenge of associating the recognition of plural identities with the preservation of cultural patrimony. It highlights how the relationships between nature and culture have appeared in the conceptions of historical patrimony and orientated punctual actions in the sphere of the rehabilitation of the historical nuclei and in the extent of the patrimonial and environmental education, taken as instruments for the construction of citizenship and maintainable development.

  6. Contacto normal entre un medio elasto-plástico continuo y una esfera rígida : observaciones experimentales y computacionales

    Directory of Open Access Journals (Sweden)

    Ángela María Pedraza

    2005-01-01

    Full Text Available Se presenta en este trabajo una investigación experimental y numérica del contacto normal de una esfera rígida con una placa plana de material cuyo comportamiento mecánico se asume de tipo elasto-plástico. Los esfuerzos locales bajo el punto de contacto se han obtenido experimentalmente mediante visualización foto-elástica. Se ha evaluado numéricamente la evolución de los bulbos de esfuerzo bajo el punto contacto como función del tiempo y se ha efectuado la comparación con las observaciones experimentales. Los resultados indican que un modelo elasto-plástico tridimensional reproduce de manera apropiada las características principales observadas en los experimentos físicos. Este ejercicio puramente académico y de carácter didáctico enfatiza en el enorme potencial de los elementos finitos en la solución de problemas de deformación bajo diferentes tipos de modelos constitutivos y pone de manifiesto la enorme utilidad del modelamiento matemático y computacional basado en aproximaciones continuas de la materia

  7. 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...

  8. 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.

  9. 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.

  10. Fiscal competition and regional differentiation

    OpenAIRE

    Justman, Moshe; Thisse, Jacques-François; Van Ypersele, Tanguy

    2001-01-01

    Regions can benefit by offering infrastructure services that are differentiated. Competition between regions over potential investors is then less direct, allowing them to realize greater benefits from external investors. The two polar cases of full and incomplete information about investors' needs are studied. In both cases, there is regional differentiation. However, fiscal competition is efficient in the former case but not in the latter. Finally, it is shown that free entry in the loc...

  11. Marks on the petroleum fiscality

    International Nuclear Information System (INIS)

    2007-02-01

    This document offers some marks on the petroleum fiscality in France: the taxes as the 'accises' and the 'TVA', the part of the taxes in the sale price at the service station, the comparison with other countries of Europe, the tax revenues and the Government budget. It provides also marks on the fuels prices formation (margins), the world petroleum markets (supply and demand) and the part of the petroleum companies on the petroleum market. (A.L.B.)

  12. Esferas (ocultas de participação política dos jovens na cidade da Praia, Cabo Verde: do político ao parapolítico

    Directory of Open Access Journals (Sweden)

    Aquilino José Varela

    2014-10-01

    Full Text Available Trabalhar esferas de participação política dos jovens na Praia, capital de Cabo Verde, constitui o objetivo deste artigo. Partindo de uma análise qualitativa e quantitativa, mapeamos as instâncias reservadas à participação política juvenil e exumamos a trajetória emergente forjada pelos jovens no sentido de expressarem o seu relacionamento com as instituições políticas, sobretudo o Governo e os Partidos Políticos. Esferas mercantilistas e parapolíticas expressas em grupos de rap e gangues de rua constituem novas tendências organizacionais e participacionistas dos jovens praienses que, num contexto marcado por desigualdades e dificuldades de acesso às oportunidades sociais, encontram no mercado eleitoral possibilidades de afirmação social.

  13. Hauke Brunkhorst e o conceito de solidariedade democrática como crítica à esfera pública pós-nacional de Jürgen Habermas = Hauke Brunkhorst and the concept of democratic solidarity as criticism to Jürgen Habermas’ post-national public sphere

    Directory of Open Access Journals (Sweden)

    Lubenow, Jorge Adriano

    2013-01-01

    Full Text Available O artigo trata da reformulação do conceito de esfera pública habermasiano por parte de Hauke Brunkhorst. Visa a reconstruir essa crítica e elucidar a contraproposta de esfera pública a partir do conceito de solidariedade democrática. Para Brunkhorst, o conceito de esfera pública, tal como entendido por Habermas para o âmbito europeu e global, seria insuficiente para compreender as constelações políticas pós-nacionais globalizadas. A vantagem seria fornecer um conceito de esfera pública mais flexível e menos fechado ao âmbito institucional

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  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. 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

  20. 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.

  1. 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...

  2. 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...

  3. 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...

  4. 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...

  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. 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.

  7. 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...

  8. 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...

  9. 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

  10. 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.

  11. Novas dimensões da política: protocolos e códigos na esfera pública interconectada

    Directory of Open Access Journals (Sweden)

    Sergio Amadeu da Silveira

    2009-10-01

    Full Text Available O texto propõe a existência de uma divisão básica na relação entre política e Internet: a política "da" Internet e a política "na" Internet. Em seguida, agrega os temas das políticas da internet em três campos de disputas fundamentais: sobre a infra-estrutura da rede; sobre os formatos, padrões e aplicações; e sobre os conteúdos. Analisa os temas políticos atuais mais relevantes de cada campo conflituoso, articulando dois aspectos: o tecno-social e o jurídico-legislativo. Este artigo trabalha com o conceito de arquitetura de poder, uma extensão da definição de Alexander Galloway sobre o gerenciamento protocolar, e com a perspectiva de Yochai Benkler sobre a existência de uma esfera pública interconectada. Sua conclusão indica que a liberdade nas redes cibernéticas depende da existência da navegação não-identificada, ou seja, do anonimato. Apontada como uma das principais contendas políticas da Internet, a possibilidade do anonimato é apresentada como um elemento fundamental de resistência frente às amplas possibilidades de controle da comunicação social. Sendo assim, a garantia da liberdade de produzir conteúdos e de acessá-los nas redes cibernéticas - em que os rastros digitais acompanham toda a navegação dos cidadãos interagentes - exige a defesa da não-identificação.

  12. Entendimento do Tribunal de Justiça do Pará sobre o erro médico na esfera penal

    Directory of Open Access Journals (Sweden)

    Isabel de Fátima Alvim Braga

    2017-12-01

    Full Text Available Introdução: O processo por erro médico costuma ter impacto profundo tanto na vida profissional como na vida pessoal do médico. Entretanto, como a judicialização da medicina é recente, carece de estudos com análise dos fatos a partir da dupla perspectiva da Medicina e do Direito. Objetivo: Analisar os processos da esfera penal do Tribunal de Justiça do Pará. Métodos: Foi realizada uma pesquisa por palavra-chave no site do Tribunal de Justiça do Estado do Pará (TJPA com o termo de pesquisa: “erro médico”. Resultados: Foram encontrados 42 julgados jurisprudenciais. Desses, 24 foram excluídos, pois: 4 eram repetições; 19 eram crimes não cometidos por médicos e 1 por tratar de difamação. Ocorreu uma prescrição e três processos ainda não haviam sido julgados na primeira instância. Dos 14 processos julgados, houve 6 condenações e 8 absolvições. A distribuição por especialidades se deu da seguinte maneira: 8 na ginecologia-obstetrícia (GO; 4 na emergência clínica; 2 na cirurgia geral; 1 em anestesiologia/cirurgia plástica; 1 em oftalmologia; 1 em ortopedia; e 1 em radiologia. Conclusão: Os casos de acusação de supostos erros cometidos por médicos no exercício de suas especialidades ainda são raros no panorama geral do Pará. As especialidades ligadas à cirurgia e às situações de emergência, principalmente GO, foram as principais envolvidas nesse tipo de processo.

  13. 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.

  14. 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.

  15. Reference data about petroleum fiscality

    International Nuclear Information System (INIS)

    2006-01-01

    This paper explains the different taxes existing in France for the petroleum products (domestic tax on petroleum products, added-value tax), the share of taxes in the retail price, the differences with other European countries, the French Government fiscal receipts and budget. Some information forms are attached to this document and concern: the formation of fuel prices (upstream, refining and transport-distribution margins), the evolution of annual average transport-distribution margins, some reference data about world petroleum markets (supply and demand, prices, market data), and some reference data about the role of oil companies on the petroleum market. (J.S.)

  16. 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...

  17. 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.

  18. 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...

  19. 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

  20. 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.

  1. La escuela de niñas en el siglo XIX: la legitimación de la sociedad de esferas separadas

    Directory of Open Access Journals (Sweden)

    Pilar BALLARÍN DOMINGO

    2009-05-01

    Full Text Available RESUMEN: En España, a lo largo del siglo XIX, al tiempo que se sentaban las bases del sistema nacional de educación se definía el nuevo orden social de esferas separadas entre hombres y mujeres que caracterizará al patriarcado contemporáneo, cuestiones ambas imprescindibles para la realización del proyecto político liberal burgués. La escuela de niñas fue la encargada de promover y legitimar el modelo de mujer útil al nuevo Estado y al desarrollo económico desde el «gobierno del hogar». La asignatura de «Ligeras nociones de higiene doméstica» que estableció la Ley Moyano en 1857 junto con la reorientación que se dio a las «labores propias del sexo» hacia la utilidad familiar, se consideran en este trabajo como los instrumentos clave para el alejamiento de las mujeres del mercado laboral y la devaluación de los trabajos que éstas desempeñan.ABSTRACT: In Spain, throughout the 19th century, at the same time that the foundations of the national system of education were being laid, the new social order of separate spheres for men and women that would characterize contemporary patriarchy was being defined. Both were essential for the accomplishment of the liberal bourgeois political project. Girls’ schools were charged with promoting and legitimizing the model of woman useful to the new State and economic development from the position of «home government». The subject «Notions of domestic hygiene» established by the Moyano Law in 1857 together with the reorientation towards family utility given to «work proper to women», are considered in this work as key instruments for distancing women from the labour market and devaluating the work they do.

  2. 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.

  3. Max Barry’s Jennifer Government and NationStates: neo-liberalism and the cultural public sphere = Jennifer Government, de Max Barry, e Estados-Nações: Neoliberalismo e a esfera pública da cultural

    Directory of Open Access Journals (Sweden)

    Purnima Bose

    2008-01-01

    Full Text Available In the United States, many people point to the corporatization of the media and the impoverishment of the public sphere as symptomatic of a crisis in democracy. While the mainstream media has not given much attention to popular anger against corporate globalization,literary works have started to explore this terrain, suggesting that the cultural public sphere is a parapolitical site for debates about economic neo-liberalism and its effects on people. This essayanalyzes the representation of neo-liberalism, corporate power, and resistance in Max Barry’s novel Jennifer Government and computer simulation game NationStates in the context of debates over globalization and the cultural public sphere.Muitas pessoas nos Estados Unidos alegam que a corporativismo dos meios de comunicação e o empobrecimento da esfera pública sãosintomas da crise na democracia. Enquanto os meios de comunicação principais não deram tanta importância à ira popular contra a globalização corporativa, muitos autores de obras literárias já começaram de analisar esse assunto. Sugerem que a esfera publica cultural é um lugar para-político para debates sobre o neoliberalismo econômico e suas conseqüências na população. Esse ensaio analisa a representação do neoliberalismo, poder corporativista e resistência no romance Jennifer Government, de Max Barry, e o jogo de computadorNationStates no contexto de debates sobre a globalização e a esfera pública cultural.

  4. 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...

  5. 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...

  6. 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.

  7. “¡Dios me la puso en el medio para mi remedio!” : esferas públicas y producción jurídica de la “prostitución” en la Colombia actual

    OpenAIRE

    José Miguel Nieto Olivar

    2015-01-01

    Este artículo examina la agencia de tres gru - pos de actores que participaron en los deba - tes sobre el Proyecto de Ley 079 de 2013, que establece un nuevo estatuto jurídico-admi - nistrativo sobre la prostitución en Colombia. Se elabora aquí, además, una lectura crítica sobre la ampliación de la esfera pública pro - movida por este debate y sobre la efectivi - dad de la agencia de los nuevos públicos en el debate político, en particular la de las trabajadoras sexuales. Para terminar, ...

  8. "¡Dios me la puso en el medio para mi remedio!": esferas públicas y producción jurídica de la "prostitución" en la Colombia actual

    OpenAIRE

    Nieto Olivar, José Miguel

    2015-01-01

    Este artículo examina la agencia de tres grupos de actores que participaron en los debates sobre el Proyecto de Ley 079 de 2013, que establece un nuevo estatuto jurídico-administrativo sobre la prostitución en Colombia. Se elabora aquí, además, una lectura crítica sobre la ampliación de la esfera pública promovida por este debate y sobre la efectividad de la agencia de los nuevos públicos en el debate político, en particular la de las trabajadoras sexuales. Para terminar, se concluye con un a...

  9. 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...

  10. 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

  11. 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...

  12. 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.

  13. Fiscal Year 2014 Revegetation Assessment

    Energy Technology Data Exchange (ETDEWEB)

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

    2015-03-01

    This report summarizes the Fiscal Year 2014 Revegetation Assessment by Battelle Energy Alliance, LLC. This assessment was conducted to document revegetation efforts at Idaho National Laboratory 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. Five disturbed sites were evaluated for this assessment. Four sites are recommended to be removed from the annual assessment, and one is recommended for continued evaluation. New sites are also identified for future monitoring as part of the annual assessment.

  14. Fiscal State-citizen Alignment

    DEFF Research Database (Denmark)

    Celik, Tim Holst

    2016-01-01

    The 2008 crisis ended the growth bubble of the 2000s, which Organisation for Economic Co-operation and Development (OECD) governments facilitated through the normative/political-regulatory promotion of household indebtedness. Historically contextualizing this state-citizen relationship, this arti......The 2008 crisis ended the growth bubble of the 2000s, which Organisation for Economic Co-operation and Development (OECD) governments facilitated through the normative/political-regulatory promotion of household indebtedness. Historically contextualizing this state-citizen relationship...... fiscal attentiveness to ordinary consumer-citizens. By uncovering the sociohistorical conditions governing the dominant precrisis regime, it not only nuances our understanding of the crisis but also of neoliberalism and suggests the implausibility of returning to “Golden Age” democratic capitalism....

  15. Fiscal Year 2016 Revegetation Assessment

    Energy Technology Data Exchange (ETDEWEB)

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

    2016-11-01

    This report summarizes the Fiscal Year (FY) 2016 Revegetation Assessment by Battelle Energy Alliance, LLC. This assessment was conducted to document revegetation efforts at Idaho National Laboratory to verify restoration of disturbed vegetation and soil at various locations occurs as required. This report provides the following information for projects at Idaho National Laboratory completed during FY 2016 that were identified during the National Environmental Policy Act review process as having the potential to disturb soils or vegetation: 1) A summary of all projects identified as having the potential to require revegetation efforts 2) A summary of site disturbance and restoration efforts of each project. For FY 2016, one project required revegetation and sagebrush restoration. For other projects, implementation of best management practices minimized impacts to vegetation and revegetation efforts were not required.

  16. 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”.

  17. 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.

  18. 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.

  19. 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…

  20. 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

  1. (Indefinições sobre a questão dos gêneros: reflexões em torno da constituição de enunciados nas diversas esferas discursivas

    Directory of Open Access Journals (Sweden)

    Vivian Pinto Riolo

    2016-12-01

    Full Text Available Este artigo apresenta um recorte das discussões feitas em dissertação de mestrado a respeito da possibilidade de se definir um gênero discursivo apenas por suas características formais e funcionais, dado à observação de gêneros semelhantes na estrutura e na função que circulam em diversos campos da comunicação humana. Baseados na metodologia sociológica de análise de Bakhtin, Volochínov e Medvedev, dentre outros componentes do Círculo bakhtiniano (1919-1934, procedemos à investigação de enunciados concretos, a fim de questionar como um gênero se constitui nas diversas esferas discursivas considerando a natureza do enunciado. Percebemos que a noção de dialogismo, apontada nas obras do filósofo russo, aplica-se ao surgimento de novos gêneros, já que as especificidades de um dado campo discursivo orientam a formatação dos gêneros do discurso, mas podem, ainda, estabelecer relações de diálogo com outras esferas discursivas. As análises se basearam na taxonomia dos gêneros de relato, sendo o testemunhal publicitário televisivo o foco de nossa discussão.

  2. 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.

  3. 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

  4. Elución de iones de níquel desde esferas de alginato en un medio ácido

    Directory of Open Access Journals (Sweden)

    Aracena, Alvaro

    2016-03-01

    Full Text Available Elution of nickel ions from alginate beads was studied in a temperature range of 2 to 80 °C and a sulfuric acid concentration between 0.005 to 2.5 g L−1. The elution mechanism was established by ion exchange between nickel and ions protons, obtaining a value of 93% elution at a temperature of 80 °C and a H2SO4 concentration of 0.25 g L−1. The influence of other acids on nickel elution was also studied. The nickel elution rate was significantly influenced by temperature and concentration of H2SO4. Elution kinetics of nickel ions was studied, and the 1-(1-α1/3=kappt model properly described the kinetics of this reaction. The dependence of nickel elution on the sulfuric acid concentration was of the order of 0.33. Moreover, the intrinsic rate constants were determined and an activation energy value of 54.5 kJ mol−1 was obtained for the temperature range studied. The results indicated that the nickel elution is a process controlled by chemical reactions.Se estudió la elución de iones de níquel desde esferas de alginato en un intervalo de temperaturas de 2 a 80 °C y una concentración de ácido sulfúrico entre 0,005 a 2,5 g L−1. El mecanismo de elución fue establecido por intercambio iónico entre protones e iones de níquel alcanzando valores de elución de 93% a una temperatura de 80 °C y concentración de H2SO4 de 0,25 g L−1. También se estudió la influencia de otros ácidos sobre la elución de níquel. La velocidad de elución de níquel fue significativamente influenciada por la temperatura y concentración de H2SO4. La cinética de elución de iones de níquel fue estudiada y el modelo 1-(1-α1/3=kappt describió muy bien la cinética de esta reacción. La dependencia de la elución de níquel sobre la concentración de ácido sulfúrico fue del orden de 0,33. Además, fueron determinadas las constantes de velocidad intrínseca y se obtuvo un valor de energía de activación de 54,5 kJ mol−1 para el intervalo de

  5. Esferas (beads de alginato como agente encapsulante de óleo de croton zehntneri Pax et Hoffm ALG/Ca beads as an encapsulation agent of croton zehntneri Pax et Hoffm essential oil

    Directory of Open Access Journals (Sweden)

    Haroldo C. B. de Paula

    2010-06-01

    Full Text Available Esferas de alginato (ALG reticuladas com cálcio e revestidas com goma do cajueiro (GC foram preparadas e dopadas com óleo essencial de Croton zehntneri Pax et Hoffm (Cz, visando a seu emprego como larvicida para combate ao vetor da dengue. As esferas foram caracterizadas estruturalmente por espectroscopia de infravermelho, análise térmica, microscopia eletrônica de varredura e em relação aos seus parâmetros de transporte líquido, dopagem, embebição (Q e cinética de liberação in vitro e in vivo. Os resultados revelaram que as esferas possuem morfologia com uma alta regularidade esférica, com superfície porosa. A matriz ALG:Cz =1:1 apresentou maior dopagem e eficiência de encapsulamento e valores de Q entre 10 e 12. O perfil de liberação do óleo encapsulado apresentou-se mais prolongado nas esferas contendo goma do cajueiro, ALG-GC:Cz =1:1. A taxa de mortalidade de larvas de Stegomyia aegypti para teores de 1,81 a 4,25 mg de óleo nas esferas resultou em valores na faixa de 72 a 100%, após 24 h. A matriz polimérica mostrou-se efetiva para proteção do principio ativo até cerca de 70 dias, com perdas da ordem de 35%. A análise térmica revelou que a incorporação de Cz e GC resulta em uma matriz polimérica termicamente mais estável.Alginate beads (ALG crosslinked with calcium and coated with cashew gum (GC were prepared and loaded with an essential oil from Croton zehntneri Pax et Hoffm (Cz. The beads were characterized by FTIR, thermal properties, with respect to their size, shape, larvicide loading, swelling, and in vitro and in vivo release kinetics. Results showed that beads with ALG:Cz =1:1 relative ratio showed higher loading and encapsulation efficiency, although presenting a faster release kinetics. On the other hand, ALG beads coated with GC showed Q values from 10 to 12, representing a significant increase in the hydrophilic character of the matrix. Infrared spectroscopy and thermal analysis confirmed the

  6. 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...

  7. Aproximación a la esfera pública contemporánea: habilitaciones desde la producción cultural / Aproxime-se da esfera pública contemporânea: ratings de produção cultural

    Directory of Open Access Journals (Sweden)

    Matías David López

    2016-07-01

    Full Text Available El presente trabajo de investigación es una aproximación a una “nueva configuración” de la esfera pública. Para esto se tendrán presentes las actuales articulaciones de las formas de producción cultural y ciertos modos renovados de intervención en el espacio público, en relación los usos y las habilitaciones de Internet y las tecnologías de la comunicación. De este modo el espacio público “se amplia”, por lo que las metáforas y términos territoriales para entenderlo deben ser repensadas ante la incorporación y expansión de “lo virtual-tecnológico” en la vida cotidiana. El artículo se inscribe en un estilo analítico con una metodología interpretativa: utiliza como materiales las reflexiones contemporáneas y algunas prácticas y productos culturales actuales. En sus conclusiones, apunta una serie de coordenadas para interpretar los procesos contemporáneos en relación a la ampliación de espacio público por lo virtual, las nuevas formas de acción colectiva por la apropiación de dispositivos y herramientas virtuales y nuevas características del campo intelectual dada por la habilitación de nuevos espacios de “enunciación pública”.

  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. 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

  10. 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…

  11. 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...

  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. 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.

  14. 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.

  15. 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...

  16. 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...

  17. 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.

  18. 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

  19. 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 ...

  20. 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....

  1. 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.

  2. 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.

  3. 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.

  4. 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

  5. Fenomenología de la esfera pública del mercado y crítica de la economía política en Hannah Arendt

    Directory of Open Access Journals (Sweden)

    Agustín Palomar Torralbo

    2016-11-01

    Full Text Available En este artículo se estudia el lugar que la economía tiene en el pensamiento político de Arendt. Para ello, en primer lugar, tras presentar el pensamiento de Arendt como una fenomenología en la que se describen los diversos modos de la experiencia humana, el trabajo aclara el concepto moderno de economía. En segundo lugar, se describe la esfera de económica como un tipo ideal de experiencia humana constituida desde el trabajo. Y, por último, se adentra desde aquí, esto es, inmanentemente, en las dos principales consecuencias que para Arendt arrastró el capitalismo: el imperialismo y  el conformismo.

  6. El impacto de los jóvenes en la esfera pública: La disolución del Consejo de la Juventud de España en la prensa y en Twitter

    Directory of Open Access Journals (Sweden)

    2018-04-01

    Full Text Available Este artículo pretende contribuir al estudio de las dificultades que encuentran los jóvenes a la hora de acceder a la esfera pública como actores políticos. Concretamente, se centra la atención en la cobertura en prensa y la repercusión en Twitter de la información relativa al proceso de disolución del Consejo de la Juventud de España (CJE. El texto da cuenta del análisis de contenido realizado sobre las noticias aparecidas en 22 periódicos españoles entre los años 2012 y 2014, así como del análisis del posicionamiento en Twitter de la campaña «Salvemos el CJE» durante el mismo período de tiempo. El principal objetivo es ver cómo la cuestión de la disolución del CJE es planteada desde la agenda mediática y desde la agenda ciudadana. En la mayoría de periódicos analizados, las medidas tomadas por el gobierno respecto al CJE son tratadas como un hecho noticioso puntual y de baja repercusión. La campaña online ofrece un discurso gestado desde los movimientos juveniles de base y plantea abiertamente la controversia acerca del sesgo y las consecuencias políticas de esta medida. La campaña gira entorno a la representación de la juventud en las instituciones públicas. Los resultados del estudio muestran cómo las crecientes oportunidades de visibilización que ofrecen las redes sociales no siempre comportan un mejor posicionamiento de un tema en la esfera pública.

  7. Fiscal Governance in the Euro Area

    DEFF Research Database (Denmark)

    Hallet, Andrew Hughes; Hougaard Jensen, Svend E.

    2012-01-01

    for Europe, to make the excess debt protocol operational. The contribution also addresses the issue of moral hazard, by proposing that governments be abandoned to financial markets at the upper debt limit, a commitment to be spelled out in advance. Finally, this framework is set within the idea of fiscal...

  8. Fiscality and environment; Fiscalite et environnement

    Energy Technology Data Exchange (ETDEWEB)

    Voynet, D [Ministere de l' Amenagement du Territoire et de l' Environnement, 75 - Paris (France); Strass-Kahn, D [Ministere de l' Economie, des Finances et de l' Industrie, 75 - Paris (France); Guerin, A J [President de l' environnement, 69 (France); and others

    1998-04-01

    In the context of government policies to prevent the climatic changes, taxation offers many advantages in terms of efficiency and equity. This document presents fourteen speeches of scientists and economists on the fiscality subject in the environmental policy and takes stock of regulations in force and their advantages. (A.L.B.)

  9. 78 FR 66852 - State Fiscal Administration

    Science.gov (United States)

    2013-11-07

    ... DEPARTMENT OF HEALTH AND HUMAN SERVICES Centers for Medicare & Medicaid Services 42 CFR Part 433 State Fiscal Administration CFR Correction 0 In Title 42 of the Code of Federal Regulations, Parts 430 to 481, revised as of October 1, 2012, on page 98, in Sec. 433.50, paragraphs (a)(1)(i) and (a)(1)(ii...

  10. Empirische analyses van sociale en fiscale regelgeving

    NARCIS (Netherlands)

    Caminada, C.L.J.

    2006-01-01

    Deze rede schildert de onderzoeksagenda van Caminada. Wat zijn met redenen omkleed de wetenschappelijk en maatschappelijk relevante vragen waarop empirisch georiënteerde onderzoekers op het terrein van de sociale en fiscale regelgeving antwoord zouden kunnen geven? De oratie gaat ook over overvloed

  11. Research and development program, fiscal year 1974

    Energy Technology Data Exchange (ETDEWEB)

    1972-04-01

    The biomedical program of the Laboratory of Nuclear Medicine and Radiation Biology for Fiscal Year 1974 is conducted within the scope of the following categories: Effects of Radiation of Living Organisms; Molecular and Cellular Radiobiology; Land and Fresh Water Environmental Sciences; Radiological and Health Physics and Instrumentation; and Nuclear Medical Research. (ACR)

  12. 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...

  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. Bulgaria's Fiscal Expansion: Navigating Through Stormy Waters

    OpenAIRE

    Georgy Ganev

    2010-01-01

    Most EU governments reacted to the global economic crisis with a dramatic increase in spending. Their reactions had two main goals in mind: first, to bailout failing financial systems and second, to substitute the decline in private demand with a boost in aggregate public spending. For Bulgaria, fiscal stimulus programs proved to present their own unique set of challenges.

  15. 7 CFR 1215.7 - Fiscal year.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal year. 1215.7 Section 1215.7 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... CONSUMER INFORMATION Popcorn Promotion, Research, and Consumer Information Order Definitions § 1215.7...

  16. 7 CFR 1209.7 - Fiscal year.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Fiscal year. 1209.7 Section 1209.7 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS... CONSUMER INFORMATION ORDER Mushroom Promotion, Research, and Consumer Information Order Definitions § 1209...

  17. State Library Agency Survey: Fiscal Year 2008

    Science.gov (United States)

    Henderson, Everett; Miller, Kim; Farrell, Michele; Brock, Faye; Dorinski, Suzanne; Freeman, Michael; Frid, Lisa; Hardesty, Laura; Music, Christopher; O'Shea, Patricia; Sheckells, Cindy

    2009-01-01

    This report marks the third release of library statistics data from the Institute of Museum and Library Services (IMLS). It contains data on state library agencies in the 50 states and the District of Columbia for state fiscal year (FY) 2008. The data were collected through the State Library Agencies (StLA) Survey, the product of a cooperative…

  18. 42 CFR 460.80 - Fiscal soundness.

    Science.gov (United States)

    2010-10-01

    ... organization must have a fiscally sound operation, as demonstrated by the following: (1) Total assets greater than total unsubordinated liabilities. (2) Sufficient cash flow and adequate liquidity to meet..., which provides for the following: (1) Continuation of benefits for the duration of the period for which...

  19. 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.

  20. The Fiscal Impacts of College Attainment

    Science.gov (United States)

    Trostel, Philip A.

    2010-01-01

    This study quantifies one part of the return to U.S. public investment in college education, namely, the fiscal benefits associated with greater college attainment. College graduates pay much more taxes than those not going to college. Government expenditures are also much less for college graduates than for those without a college education.…

  1. FISCAL STRUCTURE OF OKLAHOMA, AN OVERVIEW.

    Science.gov (United States)

    SANDMEYER, ROBERT L.

    THE REPORT WAS DIVIDED INTO THREE MAJOR SECTIONS--(1) THE PRODUCTION POSSIBILITY CURVE WAS USED TO DEMONSTRATE THE PROBLEM OF RESOURCE ALLOCATION BETWEEN THE PUBLIC AND PRIVATE SECTORS, (2) STATE AND LOCAL REVENUES WERE EXAMINED IN TERMS OF FISCAL CAPACITY AND TAX EFFORT, AND (3) EXPENDITURES ON SELECTED FUNCTIONS OF GOVERNMENT IN OKLAHOMA WERE…

  2. Analysis of monetary and fiscal policy mix

    Directory of Open Access Journals (Sweden)

    2010-12-01

    Full Text Available Economies are constantly hit by various shocks-that effect aggregate demand and aggregate supply and have the potential to generate recession or expansion, respective a high level of unemployment and high inflation rate. Governments use fiscal and monetary policies to try to stabilioze the economy.

  3. 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

  4. 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.)

  5. 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...

  6. 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.

  7. 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.

  8. 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.

  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. 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...

  11. 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...

  12. 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.

  13. 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.

  14. 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.

  15. 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 ...

  16. 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

  17. 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...

  18. 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...

  19. 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.

  20. 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.

  1. 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.)

  2. 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.

  3. FISCAL AUSTERITY POLICY IMPACT ON WELFARE

    Directory of Open Access Journals (Sweden)

    Romina Pržiklas Družeta

    2017-04-01

    Full Text Available The ongoing global financial and economic crisis has caused a dramatic fall in growth, increased deficit, higher unemployment rates and strong price fluctuations. To achieve a balanced budget and reduce the national debt, the most of the national government have sacrificed the employment - one of the main indicators that reflect societies’ well-being and implemented fiscal austerity policy. The aim of this paper is to contribute to the literature on this topic and assess the short analysis of fiscal consolidation. Despite the ongoing debate and numerous studies no consensus about whether and when austerity is likely to be beneficial has been achieved. Further, there are still open issues to understand the impact of austerity on poverty and welfare because of the difficulty of defining poverty and welfare also. The main conclusion is that the emphasis should be placed on correctly defining austerity methodology in a broader economic and social context.

  4. Fiscal Policy and Economic Growth in Nigeria

    Directory of Open Access Journals (Sweden)

    Sylvia Uchenna Agu

    2015-11-01

    Full Text Available This article aims at determining the impact of various components of fiscal policy on the Nigerian economy. We simply used descriptive statistics to show contribution of government fiscal policy to economic growth, and to ascertain and explain growth rates, and an ordinary least square (OLS in a multiple form to ascertain the relationship between economic growth and government expenditure components after ensuring data stationarity. Findings revealed that total government expenditures have tended to increase with government revenue, with expenditures peaking faster than revenue. Investment expenditures were much lower than recurrent expenditures evidencing the poor growth in the country’s economy. Hence, there is some evidence of positive correlation between government expenditure on economic services and economic growth. Therefore, in public spending, it is important to note that the effectiveness of the private sector depends on the stability and predictability of the public incentive framework, which promotes or crowds out private investment.

  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. 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

  7. Responses to Fiscal Stress: A Comparative Analysis

    Science.gov (United States)

    2013-12-01

    of “a significant decline in market share by the middle of the 20th century as travelers and shippers turned increasingly to airlines, trucks, and...1995). Intercity passenger rail: Financial and operating conditions threaten Amtrak’s long-term viability (GAO-95-71). Washington, DC: U.S...I. (1980). Retrenchment and flexibility in public organizations. Fiscal Stress and Public Policy, 159–178. Scheinberg, P. F. (1998). Intercity

  8. Differentiated taxation - a requirement of fiscal equity

    OpenAIRE

    Ionut-Catalin CROITORU; Coralia Emilia POPA

    2012-01-01

    Fiscal policy is a central concern of each State and one of the direct ways to influence economic and social development by using taxes. This paper aims to make an analysis on the two currently used methods of taxation: differentiated progressive taxation, according to the size of income, and the proportional taxation by using a single tax rate. The basic idea of this paper is that progressive taxation can reduce inequality and increase social benefits. There are also considered the tax syste...

  9. The fiscal impacts of college attainment

    OpenAIRE

    Philip A. Trostel

    2007-01-01

    This study quantifies one important part of the economic return to public investment in college education, namely, the fiscal benefits associated with greater college attainment. College graduates generally pay much more in taxes than those not going to college. Government expenditures are also generally much less for college graduates than for those without a college education. Indeed, over an average lifetime, total government spending per college degree is negative. That is, direct savings...

  10. Rentabilidad financiero fiscal de los SIALP

    OpenAIRE

    Blanco Muñoz, María Dolores

    2016-01-01

    Este trabajo analiza desde el punto de vista de la rentabilidad financiero fiscal uno de los productos que incluye el Plan de Ahorro 5, en concreto los SIALP. Se trata de un nuevo seguro de vida, que se realiza entre el contribuyente y la entidad financiera o aseguradora, y está dirigido principalmente a pequeños inversores. Universidad de Sevilla. Grado en Finanzas y Contabilidad

  11. 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.

  12. 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.

  13. Esfera pública y redes sociales en Internet: ¿Qué es lo nuevo en Facebook?/ Public sphere and social networks resources on Internet: What's new in Facebook?

    Directory of Open Access Journals (Sweden)

    Natalia Raimondo Anselmino

    2016-01-01

    Full Text Available Habitamos en sociedades altamente mediatizadas ya no sólo completamente atravesadas por la acción de los medios masivos de comunicación sino, también, por las nuevas tensiones que asume el proceso de mediatización a partir del desarrollo de las redes sociales en Internet. Al reconocer la naturaleza ambiental y constructiva de los medios masivos de comunicación es posible, también, considerar a la mediatización como modalidad nuclear de construcción de la esfera pública. En dicho contexto, este escrito inquiere sobre los modos en que el funcionamiento de Facebook y los discursos allí expuestos participan en la configuración de la esfera pública contemporánea, así como, además, sobre el grado de novedad que presenta dicha intervención respecto de la ejercida por los tradicionales medios masivos de comunicación. En función de articular las reflexiones expuestas con algunos de los ejes que ha asumido el debate teórico suscitado por el análisis que realizó Habermas sobre la génesis y las transformaciones estructurales de la vida pública, este texto se concentra en los siguientes tres aspectos: la gestión de la visibilidad, de la puesta en público o publicación; el lugar que ocupan el diálogo, la deliberación y el disenso; la condición múltiple y móvil de la esfera pública actual. We live in highly mediatizated societies and not only completely traversed by the action of the mass media but also by new tensions that assumes the mediatization process from the development of social networks resources on Internet. Recognizing the environmental and constructive nature of the mass media, it is also possible to consider mediatization as nuclear mode of construction of the public sphere. In this context, this paper asks about the ways in which the operation of Facebook and discourses posted there shape contemporary public sphere, and also the degree of novelty of such intervention with respect to that exerted by the

  14. 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.

  15. 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

  16. Avaliação econômica em Saúde na esfera de atenção local à saúde Health economic evaluation in a local level government health care system

    Directory of Open Access Journals (Sweden)

    Leyla Gomes Sancho

    2009-10-01

    Full Text Available O estudo tem por finalidade contribuir com a reflexão sobre a possibilidade de se operacionalizar avaliações econômicas em saúde nas esferas de atenção local à saúde e a consequente apreensão dos resultados de estudos para efeito de decisão pelos gestores. Para subsidiar essa reflexão, se utilizou como objeto de análise a avaliação realizada sobre o custo do Programa SAMU/192 no município de Belo Horizonte (MG, dados relativos à efetividade do programa e uma revisão nas bases eletrônicas de dados (SciELO e Medline sobre o uso de estudos para efeito de decisão. A análise apontou que, mesmo para uma simples avaliação de gastos, ainda existem problemas relativos à disponibilidade de dados, como também no que concerne aos dados para subsidiar a avaliação sobre sua efetividade, e em relação à definição de sistemas e o relacionamento entre sistemas de informação. Assim como mostrou que os estudos são pouco utilizados pelos gestores, levando à conclusão de que a condução e a utilização, para efeito de gestão, de estudos deste porte ainda são pouco factíveis nesta esfera de governo.This work aims to contribute to the discussion about the possibility of applying health economic evaluations at local level government healthcare system, and consequently use the results of this study into decision making. In order to subside this reflexion, it was analyzed the SAMU/192 Program costs evaluation in the city of Belo Horizonte, as well as data concerning effectiveness of the program and a review on electronic databases (SciELO and Medline about the application of studies in decision making. The analysis showed that even for a simple evaluation on expenditure, there are still unsolved problems of data availability as well as of data effectiveness on information systems definition and association. It showed that decision makers do not use the result of studies for decision making either. So, we conclude that there is no

  17. 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.

  18. 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.

  19. 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.

  20. 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...

  1. 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.

  2. 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...

  3. 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

  4. 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...

  5. 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...

  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. 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

  8. 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...

  9. 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...

  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. 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

  12. 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…

  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. 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

  15. 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.

  16. 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

  17. 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…

  18. 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…

  19. 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

  20. 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.

  1. 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

  2. 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.

  3. 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

  4. 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.)

  5. 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.

  6. “¡Dios me la puso en el medio para mi remedio!” : esferas públicas y producción jurídica de la “prostitución” en la Colombia actual

    Directory of Open Access Journals (Sweden)

    José Miguel Nieto Olivar

    2015-01-01

    Full Text Available Este artículo examina la agencia de tres gru - pos de actores que participaron en los deba - tes sobre el Proyecto de Ley 079 de 2013, que establece un nuevo estatuto jurídico-admi - nistrativo sobre la prostitución en Colombia. Se elabora aquí, además, una lectura crítica sobre la ampliación de la esfera pública pro - movida por este debate y sobre la efectivi - dad de la agencia de los nuevos públicos en el debate político, en particular la de las trabajadoras sexuales. Para terminar, se con - cluye con un análisis sobre la posibilidad de construir sentidos y principios públicos y po - líticos para generar acuerdos mínimos sobre los usos sexuales y económicos del cuerpo femenino —un asunto que hasta el momen - to se ha considerado privado—, y por tanto, sobre la prostitución en función de la bús - queda de un lugar común .

  7. 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...

  8. 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…

  9. 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.

  10. 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.

  11. MARIA JOÃO PEREIRA COUTINHO y SÍLVIA FERREIRA. Artistas e Artífices da Lisboa Barroca. A Irmandade de Nossa Senhora da Doutrina da Igreja de São Roque. Lisboa: Esfera do Caos Editores, 2014, 287 págs.

    Directory of Open Access Journals (Sweden)

    Juan Jesús López-Guadalupe Muñoz

    2016-07-01

    Full Text Available Desde hace décadas el concepto de Barroco ibérico hermana los estudios de esta época entre Portugal y España demostrando realidades parangonables que se explican mutuamente. El mundo de las artes, con sus peculiaridades intrínsecas a cada territorio, es una de ellas como lo es también la esfera de las relaciones sociales y religiosas a través de congregaciones o hermandades…

  12. Transmutation Fuel Fabrication-Fiscal Year 2016

    Energy Technology Data Exchange (ETDEWEB)

    Fielding, Randall Sidney [Idaho National Lab. (INL), Idaho Falls, ID (United States); Grover, Blair Kenneth [Idaho National Lab. (INL), Idaho Falls, ID (United States)

    2016-12-01

    ABSTRACT Nearly all of the metallic fuel that has been irradiated and characterized by the Advanced Fuel Campaign, and its earlier predecessors, has been arc cast. Arc casting is a very flexible method of casting lab scale quantities of materials. Although the method offers flexibility, it is an operator dependent process. Small changes in parameter space or alloy composition may affect how the material is cast. This report provides a historical insight in how the casting process has been modified over the history of the advanced fuels campaign as well as the physical parameters of the fuels cast in fiscal year 2016.

  13. Accountability report. Fiscal Year 1996, Volume 2

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-05-01

    This report consolidates several performance-related reports into a single financial management report. Information in this report includes information previously reported in the following documents: (1) US Nuclear Regulatory Commission`s (NRC`s) annual financial statement, (2) NRC Chairman`s annual report to the President and the Congress, and (3) NRC Chairman`s semiannual report to Congress on management decisions and final actions on Office of Inspector General audit recommendations. This report also contains performance measures. The report is organized into the following subtopics: information about the US NRC, program performance, management accountability, and the audited financial statement for Fiscal Year 1996. 19 figs., 4 tabs.

  14. Accountability report. Fiscal Year 1996, Volume 2

    International Nuclear Information System (INIS)

    1997-01-01

    This report consolidates several performance-related reports into a single financial management report. Information in this report includes information previously reported in the following documents: (1) US Nuclear Regulatory Commission's (NRC's) annual financial statement, (2) NRC Chairman's annual report to the President and the Congress, and (3) NRC Chairman's semiannual report to Congress on management decisions and final actions on Office of Inspector General audit recommendations. This report also contains performance measures. The report is organized into the following subtopics: information about the US NRC, program performance, management accountability, and the audited financial statement for Fiscal Year 1996. 19 figs., 4 tabs

  15. Fiscal policy and the global financial crisis

    DEFF Research Database (Denmark)

    Andersen, Torben M.

     The financial crisis raises demands for fiscal policy interventions. While a fall in aggregate demand is an important consequence of the crisis, it also reflects more underlying structural problems and changes. Hence, appropriate policy designs have to take account of the nature of the crisis......-run objectives are discussed. Past experience shows that deep recessions become persistent due to marginalization of unemployed, and therefore labour market policies have to be considered as an integral part of policy packages. Finally the question of international policy coordination is addressed....

  16. Didáctica básica para la construcción de la esfera basada en la estructura del cubo: una lección elemental en la enseñanza aprendizaje de los sólidos para todos los estudiantes de dibujo

    Directory of Open Access Journals (Sweden)

    Mariano Prado V.

    2003-01-01

    Full Text Available El objetivo de este artículo es explicar un proceso de dibujo que involucra el estudio de los elementos estructurales de la esfera. Es un planteamiento dirigido a los estudiantes de los cursos de dibujo quienes deben aprender a percibir las cualidades volumétricas del objeto real y representarlo por medio de los elementos estructurales intrínsecos. Se definen dos maneras de abordar la representación de la esfera, una para estudiantes novatos, y otra para estudiantes avanzados. Se repasa la estructura del cubo, y los conceptos básicos de la perspectiva, el método de visado, el dominio de las proporciones del cubo, la relación de los ángulos del cubo respecto de los lados, la estructura portante, los elementos básicos de la estructura del cubo. Se estudia además la construcción de las elipses en los tres planos cartesianos, y las diferencias de calidad tonal que se deben de utilizar. Todos estos procedimientos se enumeran en el presente artículo, explicados paso a paso, por medio de ilustraciones. También, se muestran varios ejemplos de la esfera en posiciones sencillas y extremas que demuestran la variación de los ejes básicos de acuerdo a su posición y dirección en el espacio

  17. 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...

  18. 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...

  19. TOWARDS A LAW OF SUSTAINABLE FISCAL RESOURCES

    Directory of Open Access Journals (Sweden)

    Ionel BOSTAN

    2015-12-01

    Full Text Available Our approach aims to raise the benchmarks intended, we believe, to print efficiency rules for public financial law which, by definition, governs the issue of budgetary resources. Knowing the mechanism of legal and tax and the use of this type of resource, given the current context, we introduce some approaches to the position of financial law located in the best connection with economics, and we consider key issues of this - crisis/ growth, sustainable development, strategies/ policies, state intervention tools etc. aiming to easier to put out various budgetary implications caused by certain processes/ phenomena in the real economy. Also, we bring some elements of analysis, comments and views coming to justify the importance of rights (set of rules and principles of major influence the financial and fiscal consolidation based in the extent possible, the development lasting nature. It is expected thus that such a law (fiscal consolidation based on sustainability can drive more speedily to create a stable tax system capable of generating sufficient budgetary resources in terms of efficiency and efficacy, ensuring cost reductions with unit budget and compliance taxpayers being, while flexible, simple, transparent and adaptable to national/ international changes.

  20. Atomic energy policy in fiscal year 1985

    International Nuclear Information System (INIS)

    Sakurada, Michio

    1985-01-01

    The international demand and supply of petroleum advance in relaxed condition at present, but tend to get stringent in long term. Nuclear power is the most promising substitute energy for petroleum, and in Japan, 28 nuclear power plants with 20.56 million kW output are in operation, generating 20.4% of the total generated power in 1983. According to the perspective of long term power supply, the installed capacity of nuclear power plants will reach 62 million kW and 27% of the total installed capacity by 2000. It is important to positively deal with the industrialization of nuclear fuel cycle, the upgrading of nuclear power generation, the development of the reactors of new types and so on, preparing for the age that nuclear power generation will become the center of power supply. The atomic energy policy of the Ministry of International Trade and Industry in fiscal year 1985 is reflected to the budget, financial investment and funding and other measures based on the above viewpoint. The outline of the budget and financial investment and funding for fiscal year 1985 is explained. The points are the promotion of industrialization of nuclear fuel cycle, the promotion of nuclear power generation and the promotion of understanding and cooperation of nation on the location of electric power sources. (Kako, I.)

  1. 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

  2. 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...

  3. 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.

  4. 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

  5. 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.

  6. 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.

  7. 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...

  8. 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.)

  9. 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.

  10. 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

  11. Fiscal Year 2014 United States Army Annual Financial Report: Maintaining Readiness Through Fiscal Responsibility

    Science.gov (United States)

    2014-01-01

    citizens at home, to combating insurgents abroad. Providing Advanced Technologies The Army’s Science and Technology (S&T) investments support Army...Construction 29,892,790 33,309,504 (Less: Earned Revenue) $ (14,868,782) $ (14,584,858) Net Cost before Losses/(Gains) from Actuarial Assumption Changes for...Benefits consist of various employee actuarial liabilities not due and payable during the current fiscal year. These liabilities consist primarily

  12. 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...

  13. 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.)

  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. Fleet Compliance Annual Report: Model Year 2015, Fiscal Year 2016

    Energy Technology Data Exchange (ETDEWEB)

    None

    2016-12-01

    The U.S. Department of Energy (DOE) regulates covered state government and alternative fuel provider fleets, pursuant to the Energy Policy Act of 1992 (EPAct), as amended. This report details compliance for model year 2015, fiscal year 2016.

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

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

    2010-04-01

    Apr 1, 2010 ... Book cover Primary Healthcare Spending: Striving for Equity under Fiscal Federalism ... Primary Healthcare Spending is an important reference for ... field of health policy and health economics, agencies involved in providing ...

  17. 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.

  18. 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...

  19. 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.

  20. 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.

  1. 42 CFR 60.55 - Administrative and fiscal procedures.

    Science.gov (United States)

    2010-10-01

    ... establish and maintain administrative and fiscal procedures necessary to achieve the following objectives: (a) Proper and efficient administration of the funds received from students who have HEAL loans; (b...

  2. Financial Audit: IRS's Fiscal Years 2001 and 2000 Financial Statements

    National Research Council Canada - National Science Library

    2002-01-01

    ...) as of and for the fiscal years ending September 30, 2001, and 2000. Our audits were required by the Chief Financial Officers Act of 1990, as expanded by the Government Management Reform Act of 1994...

  3. Department of Defense Agency Financial Report. Fiscal Year 2007

    National Research Council Canada - National Science Library

    2007-01-01

    The Department of Defense (DoD) Fiscal Year (FY) 2007 Agency Financial Report (AFR) provides the President, the Congress, other Federal departments and agencies, and the American public an overview of the Department's financial condition...

  4. Engineering Technical Support Center Annual Report Fiscal Year 2016

    Science.gov (United States)

    This report highlights significant projects that the ETSC supported in fiscal year 2016. These projects have addressed an array of environmental scenarios, including, but not limited to remote mining contamination, expansive landfill waste, cumulative impacts from multiple contam...

  5. Fiscal Federalism, Ethnic Minorities and the National Question in ...

    African Journals Online (AJOL)

    info

    This study, using content analysis, examined the impact of fiscal federalism and the struggles ... gravitating towards the fulfilment of the prediction of the disintegration of Nigeria is yet to be .... itself a product of dialectical historical materialism.

  6. Fiscal centralisation in a federal state: the South African case

    African Journals Online (AJOL)

    chestt

    E. Calitz and Mr H. Essop are in the Department of Economics, University of Stellenbosch. E-mail: ... China, conversely, is an example of significant fiscal decentralisation and strong ...... of Finance and Tourism, delivered on 6 March 2007.

  7. The Relative Effectiveness of Monetary and Fiscal Policies in ...

    African Journals Online (AJOL)

    The Relative Effectiveness of Monetary and Fiscal Policies in Economic ... the St. Louis model of the Federal Reserve Bank of USA by Anderson and Jordan 1978. ... the extent of the quantitative impact and relative significance of the variables ...

  8. 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.

  9. Comparison of Fiscal and Regulatory Policies to Prevent Non ...

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

    India is facing a rising burden of cardiovascular disease and obesity-related diabetes ... As a result, fiscal and regulatory strategies such as food taxes have been ... International Water Resources Association, in close collaboration with IDRC, ...

  10. Hanford Site Groundwater Monitoring for Fiscal Year 2004

    Energy Technology Data Exchange (ETDEWEB)

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

    2005-03-01

    This document presents the results of groundwater and vadose zone monitoring for fiscal year 2004 (October 2003 through September 2004)on the U.S. Department of Energy's Hanford Site in southeast Washington State.

  11. Report: Fiscal Year 2010 Federal Information Security Management Act Report

    Science.gov (United States)

    Report #11-P-0017, November 16, 2010. Attached is the Office of Inspector General’s (OIG’s) Fiscal Year 2010 Federal Information Security Management Act (FISMA) Reporting Template, as prescribed by the Office of Management and Budget (OMB).

  12. 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.

  13. 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.

  14. 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.

  15. The Budget and Economic Outlook: Fiscal Years 2006 to 2015

    National Research Council Canada - National Science Library

    Holland, Jeffrey; Blom, Barry; Arnold, Robert; Trimarco, Gerard; Booth, Mark; Hays, Ellen; Russek, Frank; Brauer, David; Futrell, Ann; Smith, Jennifer

    2005-01-01

    .... It satisfies the requirement of section 202(e) of the Congressional Budget Act of 1974 for CBO to submit to the Committees on the Budget periodic reports about fiscal policy and to provide baseline projections of the federal budget...

  16. Ohio Department of Transportation Financial & Statistical Report : Fiscal Year 2007

    Science.gov (United States)

    2007-01-01

    On behalf of the dedicated men and women of the Ohio Department of Transportation, I share with : you this Financial and Statistical Report for State Fiscal Year 2007, documenting the state and : federal dollars invested by ODOT into preserving, main...

  17. 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...

  18. 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.

  19. 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.

  20. 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...

  1. Is There a Fiscal Free Lunch in a Liquidity Trap?

    OpenAIRE

    Jesper Linde; Christopher J. Erceg

    2010-01-01

    This paper uses a DSGE model to examine the effects of an expansion in government spending in a liquidity trap. If the liquidity trap is very prolonged, the spending multiplier can be much larger than in normal circumstances, and the budgetary costs minimal. But given this "fiscal free lunch," it is unclear why policymakers would want to limit the size of fiscal expansion. Our paper addresses this question in a model environment in which the duration of the liquidity trap is determined endoge...

  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. Joint determinants of fiscal policy, income inequality and economic growth

    OpenAIRE

    Leonel Muinelo-Gallo; Oriol Roca-Sagalés

    2012-01-01

    This paper analyses the relationship between income inequality and economic growth through fiscal policy. To this end, we present and estimate two systems of structural equiation with error components through which gross income inequality determines different fiscal policy outcomes, which subsequently affects the evolution of economic growth and net income inequality. The empirical results, obtained using an unbalanced panel data of 21 high-income OCDE countries during the period 1972-2006, s...

  4. Fiscal policy and its implications for monetary and financial stability

    OpenAIRE

    Bank for International Settlements

    2011-01-01

    The BIS 10th Annual Conference took place in Lucerne, Switzerland on 23-24 June 2011. The event brought together senior representatives of central banks and academic institutions, who exchanged views on the conference theme of "Fiscal policy and its implications for monetary and financial stability". This volume contains the opening address of Stephen Cecchetti (Economic Adviser, BIS), a keynote address from Martin Feldstein, and the contributions of the policy panel on "Fiscal policy sustain...

  5. 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; ...

  6. 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

  7. 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

  8. 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...

  9. 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.

  10. 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

  11. DECENTRALIZATION, FISCAL CAPABILITY AND PUBLIC SPENDING EFFICIENCY

    Directory of Open Access Journals (Sweden)

    Abdul Hakim

    2012-01-01

    Full Text Available Assigning autonomy to regency governments in Indonesia has failed to increase regency’s economies.While it increases regency government role in planning and initiating policies, its impact oneconomic development has been insignificant. This stems from the lack of institution’s capacity inorganizing the bulk funds transfer from the central government which leads to inefficiency in resourceallocation. This paper maps these regencies based on their fiscal dependency. This paperalso applies Data Envelopment Analysis to identify the efficient and non efficient regencies in sucha way that the non efficient regencies might use the efficient ones as the benchmark to increase theirefficiency.Keywords: Autonomy, regency government, efficiencyJEL classification numbers: H21, H53, H71, H72

  12. LEGISLATIVE, ACCOUNTING AND FISCAL NON-CONFORMITIES

    Directory of Open Access Journals (Sweden)

    PALIU – POPA LUCIA

    2016-12-01

    Full Text Available In the context of the debate analysis from the last decades on the relationship between accounting and taxation, independence or dependence of the accounting rules from the tax ones and taking into consideration that the independence of the two leads to permanent and even significant differences between the accounting and tax profit, I found that certain terms are regulated differently in accounting legislation in our country compared to fiscal one or the legislation in the economic field. Taken from this perspective the main objective of this scientific approach is the identification of accounting and tax legislative nonconformities and the proposal of the ways to solve them so as to eliminate, where possible, differentiated professional interpretations.

  13. LEGISLATIVE, ACCOUNTING AND FISCAL NON-CONFORMITIES

    Directory of Open Access Journals (Sweden)

    PALIU – POPA LUCIA

    2017-12-01

    Full Text Available In the context of the debate analysis from the last decades on the relationship between accounting and taxation, independence or dependence of the accounting rules from the tax ones and taking into consideration that the independence of the two leads to permanent and even significant differences between the accounting and tax profit, I found that certain terms are regulated differently in accounting legislation in our country compared to fiscal one or the legislation in the economic field. Taken from this perspective the main objective of this scientific approach is the identification of accounting and tax legislative nonconformities and the proposal of the ways to solve them so as to eliminate, where possible, differentiated professional interpretations.

  14. Fiscal Reaction Function: Evidences from CESEE countries

    Directory of Open Access Journals (Sweden)

    Aleksandar Zdravković

    2013-12-01

    Full Text Available The aim of this paper is to improve on the methodology set in previous attempts to estimate the impact of gross government debt to primary balances in a wide set of 21 CESEE countries. Since the result of the long-lasting crisis in those countries is rising imbalance of public finances it is necessary to analyze what factors are causing such effects. Running the fixed effect, pooled and GMM regression it was found that both lagged government debt and output gap are positively related to primary balance. Moreover there was found evidence of non-linear relationship between primary balance and lagged debt, with fiscal fatigue occurrence at 70% threshold. Estimation of the augmented model shows that countercyclical response of primary balance is more pronounced in economic downturn relative to boom in cycle.

  15. 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

  16. Evoluția fenomenului fiscal

    Directory of Open Access Journals (Sweden)

    Dan Tudor LAZĂR

    2002-02-01

    Full Text Available This paperwork is trying to present the evolution of the revenue system beginning with ancient times and is focusing on Romanian Internal Revenue System before and after 1989. Lately, the main characteristic of the Romanian Internal Revenue System is the shift in terms of indirect taxes growth versus direct taxation. Subsequently, this shift came out as the incidence of several factors, such as: the general immaturity of the system, an incoherent fiscal policy, as well as due to the personnel shortcomings and lack of adjustment to the best practices in the field. Thus, we may conclude that the revenue phenomenon in countries passing through a transition period is similar to the beginnings of the system when the state power made its way to various abuses. The fact that countries in transition persisted in making the same mistakes as other developed states prolonged this negative phenomenon.

  17. Green fiscal reform and employment. A survey

    International Nuclear Information System (INIS)

    Majocchi, A.

    1996-01-01

    In the European debate an increase in employment is generally regarded as an important extra-dividend - in addition to improved environmental quality - from environmental taxes. The scope of this paper is to evaluate, going through the existing empirical literature, if - and to what degree - this result could be achieved through a green fiscal reform. A further goal of this paper is to assess which taxes are more efficient in terms of employment-creation when they are utilized for recycling back to the economy the revenue flowing from environmental taxes. This kind of exercise is largely different from the theoretical analysis of the double dividend issue. A large quantity of literature has grown during the recent years according to this approach, but this version of the double dividend theory will be disregarded in this paper. 8 tabs., 38 refs

  18. The effects of fiscal decentralization in Albania

    Directory of Open Access Journals (Sweden)

    Dr.Sc. Blerta Dragusha

    2012-06-01

    Full Text Available “Basically decentralization is a democratic reform which seeks to transfer the political, administrative, financial and planning authority from central to local government. It seeks to develop civic participation, empowerment of local people in decision making process and to promote accountability and reliability: To achieve efficiency and effectiveness in the collection and management of resources and service delivery”1 The interest and curiosity of knowing how our country is doing in this process, still unfinished, served as a motivation forme to treat this topic: fiscal decentralization as a process of giving 'power' to local governments, not only in terms of rights deriving from this process but also on the responsibilities that come with it. Which are the stages before and after decentralization, and how has it affected the process in several key indicators? Is decentralization a good process only, or can any of its effects be seen as an disadvantage?

  19. Fiscal Year 2015 Site Sustainability Plan

    Energy Technology Data Exchange (ETDEWEB)

    Witt, Monica Rene [Los Alamos National Lab. (LANL), Los Alamos, NM (United States)

    2015-03-16

    Los Alamos National Laboratory is taking action to operate as a living laboratory for sustainable solutions in buildings, climate, energy, purchasing, transportation, waste, and water. LANL prepared the fiscal year (FY) 2015 Site Sustainability Plan (SSP) to describe progress towards the goals established in the SSPP. In addition, per the requirements of DOE Order 436.1, Departmental Sustainability, Los Alamos National Laboratory (LANL) uses its International Organization for Standardization (ISO) 14001:2004 certified Environmental Management System (EMS) to establish objectives to improve compliance, reduce environmental impacts, increase operational capacity, and meet long-term sustainability goals. The goals of the 2015 SSP are fully integrated into LANL’s institutional environmental objectives under the EMS and its Long-Term Strategy for Environmental Stewardship & Sustainability (LTSESS).

  20. Nuclear energy policy for fiscal 1986

    International Nuclear Information System (INIS)

    Aoki, Masahiro

    1986-01-01

    In Japan with little energy resources, about 80 % of the total energy consumption is imported ; of which the petroleum is about 60 %. Nuclear power generation has advantages of the supply security and the high economy. It is the nucleus of petroleum substitute. The role of nuclear power should further increase in the future. Under this situation, the realization of nuclear fuel cycle, the advancement of LWR power plants and the development of advanced type reactors must be pursued positively. In tables are given the nuclear-power-relation budget estimates for fiscal 1986 in general account and in special accounts power source siting and diversification and also the treasury investments and loans, itemized in the respective subjects. (Mori, K.)

  1. Consolidated financial statements for fiscal year 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-02-01

    The following overview and accompanying audited financial statements have been prepared for Fiscal Year (FY) 1996 to report the financial position and the results of operations of the Department of Energy. These statements include the consolidated Statement of Financial Position and the consolidated Statement of Operations and Changes in Net Position. The statements have been prepared in accordance with the Office of Management and Budget Bulletin No. 94-01, Form and Content for Agency Financial Statements, and were developed in accordance with the hierarchy of accounting standards described therein. The overview provides a narrative on the Department of Energy`s mission, activities, and accomplishments. Utilizing performance measures as the primary vehicle for communicating Departmental accomplishments and results, this overview discusses the most significant measures while others are discussed in the supplemental information to the financial statements.

  2. 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.

  3. 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.

  4. 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.

  5. 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.

  6. 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)

  7. Educação e esfera pública democrática: um capítulo negligenciado da filosofia política = Education and democratic public sphere: a neglected chapter of the political philosophy

    Directory of Open Access Journals (Sweden)

    Honneth, Axel

    2013-01-01

    Full Text Available O texto discute a relação entre a educação e a organização democrática do governo republicano. Para o autor, pelo menos desde Kant os teóricos clássicos da filosofia política estavam convencidos de que uma boa educação e uma ordem estatal republicana dependem uma da outra: formar cidadãos para a liberdade para que, como cidadãos autônomos institucionalizem uma educação pública que possibilite a seus filhos o caminho para a maioridade política. Mas ele constata hoje um divórcio entre as gêmeas teorias da democracia e da educação. Razões que podem ter levado a essa cisão ele localiza na combinação, por afinidades eletivas, entre uma concepção truncada de democracia, que dependeria de comunidades tradicionais e mesmo religiosas para reproduzir suas bases ético-culturais, e uma falsa concepção normativa de neutralidade do estado, que culmina concebendo os professores não mais como servidores públicos a serviço do estado democrático de direito, mas como servidores dos pais. Em contraposição ao desacoplamento entre a formação do cidadão autônomo e do governo autônomo dos cidadãos, entre pedagogia e teoria política, ele reconstrói, a partir dos clássicos da teoria social, a concepção sobre um nexo fundamental entre educação e liberdade política, entre formação e democracia. Longe de advogar por uma volta à escola tradicional, o autor chama a atenção para dois grandes desafios que juntas, pedagogia e teoria democrática precisam enfrentar: o impacto da revolução digital sobre a esfera pública e a crescente heterogeneidade cultural dos cidadãos, em especial nas democracias ocidentais, para que a educação torne a ser o lugar do aprendizado da cultura democrática. (Resumo do editor

  8. Democracia constitucional cosmopolita, federalismo y esfera pública en el iuspositivismo constitucionalista de Luigi Ferrajoli || Cosmopolitan Constitutional Democracy, Federalism and Public Sphere in the Constitutional Iuspositivisim of Luigi Ferrajoli

    Directory of Open Access Journals (Sweden)

    Joan Alfred Martínez i Seguí

    2012-12-01

    Full Text Available Resumen: El escrito se acerca al bien trabado iuspositivismo constitucionalista de Luigi Ferrajoli haciendo hincapié en la propuesta normativa que, a modo de colofón de su teoría sobre el derecho y la democracia, pretende extender su modelo de democracia garantista del marco del Estado al de la actual sociedad internacional globalizada mediante un federalismo en red regido por el principio de subsidiariedad, el cual debería priorizar las instituciones de garantía de los derechos a nivel supranacional y las instituciones de gobierno a nivel local y estatal. Asimismo, en aras de un perfeccionamiento de este modelo de democracia constitucional cosmopolita, se critica el caduco formalismo jurídico que le sirve de método y sus consecuencias derivadas: relativismo ético y negación de la universalidad moral de los derechos humanos, restricción de la esfera pública al ámbito jurídico-institucional, falta de profundización en el federalismo como teoría política… Por último, se destaca la alternativa de una razón práctica amplia y unitaria como instrumento de superación de los déficits señalados.Abstract: This paper deals with the constitutionalist iuspositivism of Luigi Ferrajoli. It emphasizes the rule proposed which, as the culmination of his theory about law and democracy, pretends to spread his canon of democracy from the frame of government to the present international society globalized through a federalism which is determined by the principle of subsidiarity. This organizing principle should give priority to the institutions guaranteeing the rights at supranational level and to the government institutions at local and state level. Likewise, on the way to the improvement of this constitutional and cosmopolite democracy canon, the legal formalism is criticized because of its caducity but, at the same time, it is used by this canon as a method that derives consequences: ethical relativism and negation of the moral universality

  9. Democracia constitucional cosmopolita, federalismo y esfera pública en el iuspositivismo constitucionalista de Luigi Ferrajoli || Cosmopolitan Constitutional Democracy, Federalism and Public Sphere in the Constitutional Iuspositivisim of Luigi Ferrajoli

    Directory of Open Access Journals (Sweden)

    Joan Alfred Martínez i Seguí

    2012-12-01

    Full Text Available Resumen: El escrito se acerca al bien trabado iuspositivismo constitucionalista de Luigi Ferrajoli haciendo hincapié en la propuesta normativa que, a modo de colofón de su teoría sobre el derecho y la democracia, pretende extender su modelo de democracia garantista del marco del Estado al de la actual sociedad internacional globalizada mediante un federalismo en red regido por el principio de subsidiariedad, el cual debería priorizar las instituciones de garantía de los derechos a nivel supranacional y las instituciones de gobierno a nivel local y estatal. Asimismo, en aras de un perfeccionamiento de este modelo de democracia constitucional cosmopolita, se critica el caduco formalismo jurídico que le sirve de método y sus consecuencias derivadas: relativismo ético y negación de la universalidad moral de los derechos humanos, restricción de la esfera pública al ámbito jurídico-institucional, falta de profundización en el federalismo como teoría política… Por último, se destaca la alternativa de una razón práctica amplia y unitaria como instrumento de superación de los déficits señalados. Abstract: This paper deals with the constitutionalist iuspositivism of Luigi Ferrajoli. It emphasizes the rule proposed which, as the culmination of his theory about law and democracy, pretends to spread his canon of democracy from the frame of government to the present international society globalized through a federalism which is determined by the principle of subsidiarity. This organizing principle should give priority to the institutions guaranteeing the rights at supranational level and to the government institutions at local and state level. Likewise, on the way to the improvement of this constitutional and cosmopolite democracy canon, the legal formalism is criticized because of its caducity but, at the same time, it is used by this canon as a method that derives consequences: ethical relativism and negation of the moral

  10. 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

  11. 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

  12. Telephone Interpreter Services (TIS) - Asian and Pacific Islander (API) Language Fiscal Year Quarterly Dataset

    Data.gov (United States)

    Social Security Administration — This dataset displays our quarterly national TIS call volume for over 45 API languages for fiscal year 2013 onward. A fiscal year runs from October through September...

  13. 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.

  14. 76 FR 55403 - Announcement of Funding Awards for Fiscal Year 2010 Transformation Initiative: Sustainable...

    Science.gov (United States)

    2011-09-07

    ... Awards for Fiscal Year 2010 Transformation Initiative: Sustainable Communities Research Grant (SCRGP... Fiscal Year (FY) 2010 Transformative Initiative: Sustainable Communities Research Grant Program (SCRGP...&R), under the Assistant Secretary, administered the FY10 Sustainable Communities Research Grant...

  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. Managing volatility: Fiscal policy, debt management and oil revenues in the Republic of Congo

    NARCIS (Netherlands)

    Budina, N.; van Wijnbergen, S.; Li, Y.

    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

  17. 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

  18. 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

  19. Eutanasia, estado constitucional y democracia: la validez de los argumentos religiosos en las decisiones de la Corte Constitucional colombiana a la luz de la propuesta de Habermas sobre el rol de la religión en la esfera pública

    OpenAIRE

    Aguirre Román, Javier; Silva Rojas, Alonso; Pabón Mantilla, Ana Patricia

    2015-01-01

    El producto de investigación que se presenta gira alrededor de la pregunta por la postura de la Corte Constitucional de Colombia en relación con los argumentos religiosos a la hora de fundamentar y expresar sus decisiones en algunos casos controvertidos. Para analizar dicho problema se ha propuesto abordar una interpretación sistemática y crítica de un aspecto concreto de la filosofía de Jürgen Habermas, a saber, su propuesta acerca del rol de la religión en la esfera pública. La reflexión co...

  20. 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...

  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. Electrical characteristics of sphere-plane type spark counters; Caracteristiques electriques de compteurs a etincelles du type sphere-plan; Ehlektricheskie kharakteristiki iskrovykh schetchikov tipa shar-ploskost'; Caracteristicas electricas de los contadores de chispas del tipo esfera-plano

    Energy Technology Data Exchange (ETDEWEB)

    Laborie, P; Blanc, D [Centre de Physique Nucleaire, Faculte des Sciences de Toulouse (France)

    1962-04-15

    quelques millimetres cubes, est tres bien defini, ce qui permet la construction de telescopes precis. (author) [Spanish] Los autores describen los detalles mecanicos y las caracteristicas de funcionamiento de unos detectores de chispas en que se utiliza como anodo una esfera de pequeno diametro (0,30 mm), dispuesta frente a un catodo plano y que funcionan en regimen de efecto , en aire a presion atmosferica. Las caracteristicas de contaje son semejantes a las de los detectores de anodo de alambre, de tipo Rosenblum. No obstante, el contador de esfera presenta, con respecto a dicho contador Rosenblum, cierto numero de ventajas derivadas de su geometria: a) la corriente residual (ruido de fondo) es debil y el desprendimiento de ozono y de oxidos de nitrogeno, con las chispas, es poco considerable; b) como su capacidad propia es muy pequena, el detector ofrece una respuesta mas rapida; c) la eficiencia es independiente de la direccion de incidencia de la particula, al reves de lo que ocurre con los contadores de alambre; d) el volumen sensible de revolucion en torno del eje de simetria del detector es de algunos milimetros cubicos y esta muy bien definido, lo que permite la construccion de telescopios de gran precision. (author) [Russian] Avtory opisyvayut mekhanicheskuyu konstruktsiyu i rabochie kharakteristiki iskrovykh schetchikov, v kotorykh v kachestve anoda ispol'zuetsya shar malogo diametra (0,30 mm), raspolozhennyj protiv ploskogo katoda. Ehti schetchiki rabotayut v rezhime ''kol'tsevogo'' yavleniya (''korony'') v vozdukhe pri atmosfernom davlenii. Schetnye kharakteristiki blizki k kharakteristikam schetchikov Rozenblyuma s anodnym provodom. Sharovoj schetchik imeet, odnako, nekotorye preimushchestva po sravneniyu so schetchikom Rozenblyuma, chto svyazano s ego geometriej: 1. ostatochnyj tok (fon) slabyj, a vydelenie ozona i okisi azota vo vremya iskreniya neznachitel'no. 2. Poskol'ku ego sobstvennaya emkost' ochen' mala, schetchik daet bolee bystryj otvet. 3

  3. 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

  4. 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.

  5. 76 FR 375 - Notice of Availability: Notice of Funding Availability (NOFA) for Fiscal Year 2010; Historically...

    Science.gov (United States)

    2011-01-04

    ...: Notice of Funding Availability (NOFA) for Fiscal Year 2010; Historically Black Colleges and Universities... Fiscal Year 2010. This NOFA is governed by the information and instructions found in HUD's Fiscal Year 2010 Notice of Funding Availability (NOFA) Policy Requirements and General Section that HUD issued on...

  6. 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

  7. 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.

  8. 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.

  9. 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

  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. 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.

  12. Oil and gas fiscal regime review

    International Nuclear Information System (INIS)

    1993-04-01

    Poor levels of oil and gas industry profitability, declining activity, and increasing provincial budgetary pressures led to formation of a joint government/industry committee to review fiscal systems in the oil and gas industry and identify areas for potential change. An overview is presented of the development of oil and gas resources in Saskatchewan, showing that reserves and production peaked in 1966. Although reserves and production declined steadily until the early 1980s, some growth has occurred in the past decade, largely due to the influence of horizontal drilling. The province's oil and gas royalty structure is then summarized, giving the classes of oil and gas production and the royalty applicable to each class, as well as incentives available to encourage exploration and development activity. Opportunities for increased exploration and development are identified in two categories (existing wells and new wells) and impacts of possible changes in the existing royalty and incentive regime are discussed. Recommendations are provided to promote new capital investment in the industry and to extend the economic life of existing wells which are at or near the point of abandonment or suspension. 40 figs., 16 tabs

  13. Waste management fiscal year 1998 progress report

    International Nuclear Information System (INIS)

    1998-01-01

    The Waste Management Program is pleased to issue the Fiscal Year 1998 Progress Report presenting program highlights and major accomplishments of the last year. This year-end update describes the current initiatives in waste management and the progress DOE has made toward their goals and objectives, including the results of the waste management annual performance commitments. One of the most important program efforts continues to be opening the Waste Isolation Pilot Plant (WIPP), located near Carlsbad, New Mexico, for the deep geologic disposal of transuranic waste. A major success was achieved this year by the West Valley Demonstration Project in New York, which in June completed the project's production phase of high-level waste processing ahead of schedule and under budget. Another significant accomplishment this year was the award of two privatization contracts for major waste management operations, one at Oak ridge for transuranic waste treatment, and one at Hanford for the Tank Waste Remediation System privatization project. DOE is proud of the progress that has been made, and will continue to pursue program activities that allow it to safely and expeditiously dispose of radioactive and hazardous wastes across the complex, while reducing worker, public, and environmental risks

  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. Engineering Technical Support Center Annual Report Fiscal ...

    Science.gov (United States)

    The United States Environmental Protection Agency (EPA or Agency) Office of Research and Development (ORD) created the Engineering Technical Support Center (ETSC) in 1987, one of several technical support centers created as part of the Technical Support Project (TSP). ETSC provides engineering expertise to Agency program and regional offices and remediation teams working at contaminated sites across the country. The ETSC is operated within ORD’s Land Remediation and Pollution Control Division (LRPCD) of the National Risk Management Research Laboratory (NRMRL) in Cincinnati, Ohio. The ETSC’s mission is to provide site-specific scientific and engineering technical support to Remedial Project Managers, On-Scene Coordinators, and other remediation personnel at contaminated sites. This allows local, regional, or national authorities to work more quickly, efficiently, and cost effectively, while also increasing the technical experience of the remediation team. Since its inception, the ETSC has supported countless projects across all EPA Regions in almost all states and territories. This report highlights significant projects the ETSC supported in fiscal year 2015 (FY15). These projects addressed an array of environmental scenarios, such as remote mining contamination, expansive landfill waste, cumulative impacts from multiple contamination sources, and persistent threats from abandoned industrial sites. Constructing and testing new and innovative treatment technol

  16. District Fiscal Policy and Student Achievement

    Directory of Open Access Journals (Sweden)

    Gary G. Huang

    2002-09-01

    Full Text Available School restructuring raises questions about the role of school districts in improving student learning. Centralization by state governments and decentralization to individual schools as proposed in systemic reform leave districts' role unsettled. Empirical research on the district role in the context of ongoing reform is inadequate. This analysis of combined data from the NAEP and the Common Core of Data (CCD was intended to address the issue. We analyzed 1990, 1992, and 1996 NAEP 8th grade mathematics national assessment data in combination with CCD data of corresponding years to examine the extent to which student achievement was related to districts' control over instructional expenditure, adjusting for relevant key factors at both district and student levels. Upon sample modification, we used hierarchical linear modeling (HLM to estimate the relationships of student achievement to two district fiscal policy indictors, current expenditure per pupil (CEPP and districts' discretionary rates for instructional expenditure (DDR. Net of relevant district factors, DDR was found unrelated to districts' average 8th grade math performance. The null effect was consistent in the analysis of the combined NAEP-CCD data for 1990, 1992, and 1996. In contrast, CEPP was found related to higher math performance in a modest yet fairly consistent way. Future research may be productive to separately study individual states and integrate the findings onto the national level.

  17. 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

  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. The fiscality, tool of an energy policy; La fiscalite, instrument d'une politique de l'energie

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2001-12-15

    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.)

  20. INVESTIGATION OF FISCAL AND BUDGETARY POLICIES BASED ON ECONOMIC THEORIES

    Directory of Open Access Journals (Sweden)

    EMILIA CAMPEANU

    2011-04-01

    Full Text Available Empirical analysis of fiscal and budgetary policies cannot be achieved without first knowing how they are viewed in the economic theories. This approach is important to indicate the position and implications of fiscal and budgetary policy tools in the economic theory considering their major differences. Therefore, the paper aims is to investigate the fiscal and budgetary policies based on economic theories such as neoclassical, Keynesian and neo-Keynesian theory in order to indicate their divergent points. Once known these approaches at the economic theory level is easier to establish the appropriate measures taking into consideration the framing of a country economy in a certain pattern. This work was supported from the European Social Fund through Sectoral Operational Programme Human Resources Development 2007-2013, project number POSDRU/89/1.5/S/59184 „Performance and excellence in postdoctoral research in Romanian economics science domain” (contract no. 0501/01.11.2010.

  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. 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.

  3. 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.)

  4. 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)

  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. 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.

  7. Sobre a objetividade na relação sujeito-objeto no plano da imagem ou da esfera instrumental/organizacional: um ponto de vista para a pesquisa na enfermagem Sobre la objetividad en la relación sujeto - objeto en el plan de la imagen o de la esfera instrumental/organizacional: un punto de vista para la investigación en la enfermería About the objectivity in the subject-object relationship in the image’s plan or in the instrumental/organizational scope: a point of view for the nursing research

    Directory of Open Access Journals (Sweden)

    Vilma de Carvalho

    2008-06-01

    Full Text Available Discussão sobre a objetividade na relação sujeito-objeto - âmbito do fenômeno do conhecimento e pesquisas/estudos de enfermagem. A abordagem teórico-filosófica incide sobre a esfera intermediária - instrumental/organizacional - relativamente a possíveis verdades aproximadas. Essa esfera entendida como esfera da "imagem" ou espaço formal ( locus virtual? de transferência de caracteres da realidade objetiva. A análise de natureza gnoseológico-epistemológica, sem pretensões aprofundadas, salvo o alcance da compreensão para estudos ou buscas investigativas em plano de núcleos de pesquisa na enfermagem. A autora assume a crítica em favor do domínio de conceitos e categorias do conhecer e relativamente à enfermagem enquanto "ciência-em-vias-de-se-fazer". Aponta para o risco de confundir-se, de um lado, o plano pragmático/ assistencial (trabalho e operações práticas e, de outro, o plano gnoseológico/epistemológico (trabalho teórico-acadêmico de buscas de verdades aproximadas. E apresenta argumentos/justificavas lógicas para as distinções entre interesses do sujeito pesquisador (plano da Subjetividade e outros apropriados à construção científica (plano da Objetividade.Discusión sobre la objetividad en la relación sujeto-objeto, ámbito del fenómeno del conocimiento / interés de la investigación/ estudios de enfermería. El abordaje de efecto teórico-filosófico incide sobre la esfera intermedia - instrumental/organizacional - relacionada con la formalización de posibles verdades aproximadas. Esa esfera entendida como esfera de la "imagen" o espacio formal de transferencia de determinaciones o caracteres del real objetivo. El análisis es de naturaleza gnoseológicoepistemológica, sin pretensiones profundas, salvo el alcance de comprensión para estudios o indagaciones en el plano de núcleos de investigación en enfermería. La autora hace la critica en favor de conceptos y categorías del conocer y en lo que

  8. 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....

  9. CONSIDERATIONS ON FISCAL POLICY AS A TOOL OF ECONOMIC RECOVERY

    Directory of Open Access Journals (Sweden)

    Stoichin Elena Mădălina

    2012-03-01

    Full Text Available One of the most important components of social and economic life is the public finances, with direct implications on the formation and distribution of gross domestic product. State, in order to establish their own funds to set up the concept according to which, any natural or legal person carrying out an income or owns a dime in the category of those taxable in the State due to tax or duty. Starting from these considerations, the paper analyses, on the one side, the influencing factors and effects of increasing fiscal pressure, and, on the other side, the role of fiscal policy in the economic relaunch.

  10. 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...

  11. FISCAL AND ACCOUNTING IMPLICATIONS OF INCOME TAX IN ROMANIA

    Directory of Open Access Journals (Sweden)

    ALIN MONEA

    2011-01-01

    Full Text Available This paper presents some fiscal and accounting aspects of income tax like payers, applicability. It describe fiscal and accounting treatments of income tax and also IAS 12 treatment of tax income. Income taxes are an expense incurred in operating most businesses, and as such are to be reflected in the entity’s operating results. However, accounting for income taxes is complicated by the fact that, in most jurisdictions, the amounts of revenues and expenses recognized in a given period for taxation purposes will not fully correspond to what is reported in the financial statements.

  12. 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

  13. 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

  14. Budget estimates fiscal year 1989: Appropriation, Salaries and expenses

    International Nuclear Information System (INIS)

    1988-02-01

    The budget estimates for Salaries and Expenses for FY 1989 provide for obligations of $450,000,000 to be funded in total by a new appropriation. The sum appropriated shall be reduced by the amount of revenues received during fiscal year 1989 from licensing fees, inspection services, and other services and collections, excluding those monies 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 1989 appropriation estimated at not more than $247,500,000

  15. 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...

  16. FISCAL POLICY - AN INSTRUMENT FOR ACHIEVING ECONOMIC AND SOCIAL BALANCE

    Directory of Open Access Journals (Sweden)

    Alina Georgiana HOLT

    2009-12-01

    Full Text Available The fiscal policy construction developped at national level is focused on the maintenance of the macroeconomic stability process in order to achieve the nominal and real convergence criteria concerning the membership of the Romanian economy to the European Union integrated monetary space. The orientation of the fiscal national policy is subdue to some major constraints regarding her capacity of ensuring the external sustenance, of developping the non-inflation process, of forming and consolidating the financing resources necessary to the accomplishment of the post-adhesion engagements assumed by Romania as a member state of the European Union.

  17. 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)

  18. The advantage of international fiscal cooperation under alternative monetary regimes

    DEFF Research Database (Denmark)

    Jensen, Henrik

    1996-01-01

    We consider the strategic interplay between international monetary and fiscal cooperation in a world of interdependent economies. Motivated by the ongoing discussion of monetary unification of Europe, focus is on monetary cooperation, and in particular how its performance is altered by the introd......We consider the strategic interplay between international monetary and fiscal cooperation in a world of interdependent economies. Motivated by the ongoing discussion of monetary unification of Europe, focus is on monetary cooperation, and in particular how its performance is altered...

  19. Carga por mortalidad prematura de algunas afecciones de la esfera reproductiva: Años 1990, 1995 y 2000 Burden of premature mortality from some diseases in the reproductive field: Years 1990,1995 and 2000

    Directory of Open Access Journals (Sweden)

    Enma Domínguez Alonso

    2003-08-01

    Full Text Available Una forma de cuantificar la mortalidad prematura es mediante el indicador conocido como años de vida potencial perdidos, el cual ha sido ampliamente utilizado para estimar el estado de salud de las poblaciones. El objetivo del presente trabajo es comparar los años de vida potencial perdidos por mortalidad prematura de algunas afecciones de la esfera reproductiva en los años 1990, 1995 y 2000. Las afecciones analizadas fueron: síndrome de inmunodeficiencia adquirida, otras infecciones de transmisión sexual, condiciones maternas y cáncer del aparato reproductivo. Se calcularon los años de vida potencial perdidos utilizando la esperanza de vida para el período 94-95. Se determinaron los porcentajes y las tasas por 100 000 habitantes de años de vida potencial perdidos. La tasa total de años de vida potencial perdidos aumentó en el período estudiado en ambos sexos: en el femenino de 512,4 en el año 90 a 679,9 en el 2000, mientras que en el hombre se quintuplicaron las cifras de 27,2 a 145,9. Hubo un mayor aporte a la mortalidad prematura del sexo femenino, y resultó siempre superior al 80 % de la carga total. En ambos sexos se observó un incremento del peso relativo de la mortalidad por síndrome de inmunodeficiencia adquirida. En las mujeres el cáncer de mama y los de cuello y cuerpo de útero resultaron las causas más importantes de mortalidad prematura con ascenso en el período. El peso relativo de las condiciones maternas descendió de 10,7 % en el año 90 a 2,6 en el 2000. Las afecciones estudiadas, consideradas en su conjunto, muestran una carga por mortalidad prematura ascendente en el período estudiado, y resultaron los principales contribuyentes el cáncer de mama y los de cuello y cuerpo de útero en la mujer, y el síndrome de inmunodeficiencia adquirida en ambos sexos.A procedure for quantifying premature mortality is based on potential years of life lost, a well-known indicator, which is widely used to estimate the

  20. Agentes globais e esfera local: o pólo automobilístico de Gravataí Global agents and the local level: the Gravataí automotive complex

    Directory of Open Access Journals (Sweden)

    Sandro Ruduit Garcia

    2010-04-01

    Full Text Available O artigo tenta discutir aspectos das relações global-local, focalizando o processo de formação e desenvolvimento do pólo automobilístico de Gravataí e suas implicações sociais no âmbito das relações de trabalho e emprego em empresas locais. Ao reconhecer a recente formação do sistema global, supõe-se que a presença de agentes globais em contextos locais tenderia a criar novas dinâmicas sociais que dependeriam de articulações específicas entre conjunturas econômico-institucionais, níveis e tipos de recursos econômicos e sociais disponíveis, e estratégias mobilizadas pelos agentes sociais. Os agentes globais imporiam novas referências competitivas e tecnológicas aos agentes locais, que se achariam, com frequência, despreparados para acompanhar tais exigências. Por outro lado, poderiam ser criadas, com diferentes configurações, chances de acesso a capitais, mercados, tecnologias e conhecimentos, estimulando mudanças nas relações de trabalho e emprego na esfera local. A assimetria nas relações de poder econômico não impediria a reação dos agentes locais, nas possibilidades de seus recursos e nos horizontes de seus valores, às novas regras e condições do sistema internacional. A relação global-local teria, portanto, implicações distintas entre os agentes sociais.This article discusses aspects of the global-local relations, focusing on the process of formation and development of the Gravataí automotive complex and its social implications as related to the labor relations and employment in local companies. In accordance with the recent formation of the global system, it is assumed that the presence of global agents in local contexts creates new social dynamics that depend on specific arrangements between economic and institutional circumstances, levels and types of available social and economic resources, and strategies mobilized by social agents. The global agents would impose new competitive and

  1. Esferas de atividade simbólica e a construção de conhecimento pela criança surda Spheres of symbolic activity and deaf children's construction of knowledge

    Directory of Open Access Journals (Sweden)

    Claudia Campos Machado Araújo

    2008-12-01

    Full Text Available Este estudo ancora-se na abordagem bilíngüe para explorar e abordar as esferas simbólicas da linguagem - gesto, desenho, narrativa e escrita - concomitante à língua de sinais no desenvolvimento de linguagem da criança surda e na construção de novos conhecimentos. A partir do referencial de análise qualitativa foram utilizados os construtos teóricos e metodológicos da perspectiva Histórico-Cultural e de sua articulação com a análise microgenética. Os sujeitos da pesquisa foram duas crianças surdas bilíngües, em fase de aquisição tanto da língua de sinais, quanto da escrita da língua portuguesa, cursando a 2ª série do Ensino Fundamental. Ambas eram do sexo masculino, na faixa etária de 9 e 10 anos, e diagnóstico audiológico de surdez profunda bilateral. O foco das análises privilegiou a emergência dos processos em mudança na dinâmica das interações entre os sujeitos que participaram da pesquisa, considerando o aspecto particular e global na sua ocorrência e constituição. As atividades simbólicas favoreceram a ampliação da língua de sinais e acessos iniciais à escrita, abrindo espaço para a consolidação de signos e para o desenvolvimento de linguagem. O uso prioritário da língua de sinais, associado ao trabalho com atividades sígnicas, além da consideração das particularidades lingüísticas e das mediações semióticas, foram fundamentais para o desenvolvimento da linguagem da criança surda e para a construção de conhecimentos, de maneira satisfatória e adequada à sua constituição como sujeito ativo e participante da linguagem.This study is grounded on a bilingual approach and it aims to explore and to approach the symbolic spheres of language - gesture, drawing, narrative and writing - concomitantly to sign language in deaf children's language development and to the building of new knowledge. Theoretical and methodological constructs stemming from the Historic-Cultural perspective and its

  2. 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

  3. NW CSC annual report fiscal year 2013

    Science.gov (United States)

    Bisbal, Gustavo A.

    2013-01-01

    The Northwest Climate Science Center (NW CSC) was established in 2010 as one of eight regional Climate Science Centers created by the Department of the Interior (DOI). The NW CSC encompasses Washing-ton, Oregon, Idaho, and western Montana and has overlapping boundaries with three Landscape Conservation Cooperatives (LCCs): the Great Northern, the Great Basin, and the North Pacific. With guidance from its Executive Stakeholder Advisory Committee (ESAC), the NW CSC and its partner LCCs are addressing the highest priority regional climate science needs of Northwest natural and cultural resource managers. Climate Science Centers tap into the scientific expertise of both the U.S. Geological Survey (USGS) and academic institutions. The NW CSC is supported by an academic consortium with the capacity to generate climate science and tools in a coordinated fashion, serving stakeholders across the Northwest region. This consortium is primarily represented by Oregon State University (OSU), the University of Id-ho (UI), and the University of Washington (UW). The academic consortium and USGS provide capabilities in climate science, ecology, impacts and vulnerability assessment, modeling, adaptation planning, and advanced information technology, all necessary to address and respond to climate change in the Northwest. University members also recruit and train graduate students and early-career scientists. This Annual Report summarizes progress for the goals set out in the NW CSC Strategic Plan for 2012-2015 (http://www.doi.gov/csc/northwest/upload/Northwest-CSC-Strategic-Plan.cfm) and the NW CSC Work-plan for Fiscal Year (FY) 2013 (October 1, 2012 through September 30, 2013). The report follows the structure of the Strategic Plan, which describes the five core services (Executive, Science, Data, Communications, and Education and Training) provided by the NW CSC in support of the stated vision: Our Vision: To become nationally recognized as a best-practice model for the provision

  4. 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.

  5. 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.

  6. 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.

  7. McKenzie River Focus Watershed Coordination: Fiscal Year 1998.

    Energy Technology Data Exchange (ETDEWEB)

    Runyon, John; Davis-Born, Renee

    1998-01-01

    This report summarizes accomplishments made by the McKenzie River Focus Watershed Council in the areas of coordination and administration during Fiscal Year 1998. Coordination and administration consists of tasks associated with Focus Watershed Council staffing, project management, and public outreach.

  8. 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.

  9. Stock Market Reactions to Fiscal Policy Shocks: Empirical Evidence ...

    African Journals Online (AJOL)

    This study sets out to investigate the effect of fiscal policy on stock market performance in Nigeria. Specifically, the study examines if shocks in government expenditure and government debt affects stock market performance. The period of the study is from 1981-2012. Following the VAR estimates, the variance ...

  10. Ethnic Federalism, Fiscal reform, Development and Democracy in ...

    African Journals Online (AJOL)

    Ethnic Federalism, Fiscal reform, Development and Democracy in Ethiopia. Edmond J. Keller. Abstract. (Af. J. Political Science: 2001 7(1): 21-50). Full Text: EMAIL FULL TEXT EMAIL FULL TEXT · DOWNLOAD FULL TEXT DOWNLOAD FULL TEXT · http://dx.doi.org/10.4314/ajps.v7i1.27323 · AJOL African Journals Online.

  11. Fiscal Federalism and Local Government Finance in Nigeria

    Science.gov (United States)

    Alo, Ejikeme Nonso

    2012-01-01

    Fiscal federalism deals with the sharing of resources in a federated nation. Over the years problems about local government finance have become an important aspect of intergovernmental relations. Constitutionally, local government is the third tier of government which exists as an independent entity, possessing some degree of autonomy and…

  12. Fiscal Restructuring in Nigeria: A Historical Review | Elekwa ...

    African Journals Online (AJOL)

    ... order to allay the growing internal contentions. This paper using the documentary method has tried to review the various commissions to identify whether their effort has responded to the demand for fairness and justice in revenue sharing formula in Nigeria. Keywords: Federalism, Fiscal Relation, Principle, Commissions.

  13. Nuclear test-experimental science annual report, Fiscal year 1990

    International Nuclear Information System (INIS)

    Struble, G.L.; Middleton, C.; Anderson, S.E.; Cherniak, J.; Donohue, M.L.; Francke, A.; Hedman, I.; Kirvel, R.D.

    1991-01-01

    Fiscal year 1990 was another year of outstanding accomplishments for the Nuclear Test-Experimental Science (NTES) Program at Lawrence Livermore National Laboratory (LLNL). We continued to make progress to enhance the experimental science in the Weapons Program and to improve the operational efficiency and productivity of the Nuclear Test Program

  14. State Outlook: Fiscal and State Policy Issues Affecting Postsecondary Education

    Science.gov (United States)

    American Association of State Colleges and Universities, 2010

    2010-01-01

    This publication provides a compilation of the issues affecting postsecondary education in America. The contents of this issue include: (1) Overview of Economic and Fiscal Dynamics; (2) Global and Domestic Growth Prospects; (3) Snapshot of Economic Indicators--November 2010; (4) Labor Market Conditions and Post-Recession Economic Impacts; (5)…

  15. The Fiscal Framework in the Easter Caribbean Currency Union

    DEFF Research Database (Denmark)

    Hallet, Andrew Hughes; Hougaard Jensen, Svend E.

    are superior to deficit targets or limits, and we propose an excess debt protocol to give enforceable form to those targets. To demonstrate how public sector debt targets provide a practical way to achieve such a set up, we use the idea of “fiscal space” to provide a mechanism for identifying the stable region...

  16. 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...

  17. Challenges to the implementation of fiscal sustainability measures

    NARCIS (Netherlands)

    Ehrenhard, Michel Léon; Muntslag, Dennis R.; Wilderom, Celeste P.M.

    2012-01-01

    Purpose: Fiscal sustainability is high on the global political agenda. Yet, implementing the needed performance-orientation throughout public-sector organizations remains problematic. Such implementation seems to run counter to deep-seated social structures. In this paper the aim is to shed light

  18. The impact of fiscal transfer on energy efficiency in Indonesia

    NARCIS (Netherlands)

    Syaifudin, N.; Sutrisno, A.; Setiawan, A.D.

    2015-01-01

    Conference and Exhibition Indonesia - New, Renewable Energy and Energy Conservation (The 3rd Indo-EBTKE ConEx 2014) IRSA-Indonesia 5, a bottom-up CGE model, was employed to analyze the impacts of fiscal support to the sub-national region to implement energy efficiency policy. By implementing several

  19. 22 CFR 231.07 - Fiscal Agent obligations.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Fiscal Agent obligations. 231.07 Section 231.07 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ARAB REPUBLIC OF EGYPT LOAN GUARANTEES ISSUED UNDER THE EMERGENCY WARTIME SUPPLEMENTAL APPROPRIATIONS ACT OF 2003, PUBLIC LAW 108-11-STANDARD TERMS AND...

  20. 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…

  1. Exploring Fiscal Policy at Zero Interest Rates in Intermediate Macroeconomics

    Science.gov (United States)

    Ramamurthy, Srikanth; Sedgley, Norman

    2013-01-01

    Since the financial meltdown of 2007, advanced macroeconomic theory has delved more deeply into the question of the appropriate fiscal policy when the nominal interest rate is close to or at zero percent. Such analysis is typically conducted with the aid of New Keynesian Dynamic Stochastic General Equilibrium models. The policy implications are,…

  2. Fiscal Policy and Economic Development in Nigeria (1960 - 2011 ...

    African Journals Online (AJOL)

    This study investigated the impact of fiscal policy measures on economic development in Nigeria. The Augmented Dickey-Fuller and Phillips-perron unit root test were first conducted. The cointe gration test was then performedusing Johansen Maximum Likelihood procedure. The granger causality test, the impulse response ...

  3. Budget of the U.S. Government, Fiscal Year 2014

    Science.gov (United States)

    Office of Management and Budget, Executive Office of the President, 2013

    2013-01-01

    "Budget of the United States Government, Fiscal Year 2014" contains the Budget Message of the President, information on the President's priorities, budget overviews organized by agency, and summary tables. President Obama believes the country must invest in the true engine of America's economic growth--a rising and thriving middle class.…

  4. Budget of the U.S. Government, Fiscal Year 2017

    Science.gov (United States)

    Office of Management and Budget, Executive Office of the President, 2016

    2016-01-01

    "Budget of the United States Government, Fiscal Year 2017" contains the Budget Message of the President, information on the President's priorities, and summary tables. President Obama's 2017 Budget makes critical investments while adhering to the bipartisan budget agreement he signed into the previous fall, and it lifts sequestration in…

  5. Budget of the U.S. Government, Fiscal Year 2016

    Science.gov (United States)

    Office of Management and Budget, Executive Office of the President, 2015

    2015-01-01

    "Budget of the United States Government, Fiscal Year 2016" contains the Budget Message of the President, information on the President's priorities, and summary tables. The ideas offered by President Obama in this 2016 Budget are designed to bring middle-class economics into the 21st Century. They are intended to help working families…

  6. Variability in foraging behaviour and prey of the Common Fiscal ...

    African Journals Online (AJOL)

    Aspects of the foraging behaviour along an altitudinal gradient of four subpopulations Durban, Merrivale, Estcourt and Harrismith) of colour-banded Common Fiscals (Lanius collaris) were analysed in summer and winter in South Africa. ... items can be taken with little opportunity cost while waiting for better items to appear.

  7. A SIMPLE ASSESSMENT OF FISCAL SUSTAINABILITY FOR THE ROMANIAN ECONOMY

    Directory of Open Access Journals (Sweden)

    ALEXANDRU LEONTE

    2011-04-01

    Full Text Available The financial crisis has seriously impacted the economies around the world, emerging and developed alike. With interest rates at historical low levels, constrained in many cases by the zero lower bound, the emphasis is put on fiscal policy to restore the economies on the path of sustainable growth. This paper attempts to shed light on the issue of fiscal sustainability of the Romanian economy, by checking if the intertemporal fiscal constraint of the government is respected. According to the constraint, the current value of debt equals the sum of the discounted values of future government surpluses, which means that the government is not financing itself through a Ponzi scheme. I build on the econometric approach used in papers such as Hamilton and Flavin (1986, Hakkio and Rush (1991, Quintos (1995, Santos Bravo and Silvestre (2002, Bohn (2007. More specifically, I focus on the time series properties of government debt, revenue and expenditure, determining: i the order of integration for the government debt series; ii whether or not government revenue and expenditure are cointegrated. Thus I am able to evaluate the strength of the fiscal position of the Romanian economy and to see the impact of the financial crisis on this position.

  8. Zero base approach to fiscal management of the laboratory.

    Science.gov (United States)

    Boudreau, D A; Majonos, J S

    1985-08-01

    Lab administrators who face the challenge of providing quality care while cutting costs need a way to periodically re-evaluate all lab functions and services. The guidelines presented here, based on the Zero Base Budget approach, formulate a management strategy for the lab that could lead to better fiscal planning.

  9. Interactions between Monetary and Fiscal Policy via Open Market Operations

    NARCIS (Netherlands)

    Schabert, A.

    2004-01-01

    We examine interactions of monetary and fiscal policy in a sticky price model where public debt is non-neutral, as it provides transaction services. This property is brought about by a legal restriction on open market operations by which only government bonds are eligible. Debt creation eases access

  10. 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.

  11. The Use of Fiscal Policy at the National Level

    Directory of Open Access Journals (Sweden)

    Miron DUMITRESCU

    2014-06-01

    Full Text Available The purpose of this article is to present the evolution of the index of efficiency of direct and indirect taxes recorded in Romania in 2011 as well as to compare the effectiveness of fiscal policy situation of our country to the countries of Central and Eastern Europe.

  12. Hanford Site Groundwater Monitoring for Fiscal Year 2002

    Energy Technology Data Exchange (ETDEWEB)

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

    2003-02-28

    This report presents the results of groundwater and vadose zone monitoring and remediation for fiscal year 2002 on the U.S. Department of Energy's Hanford Site in Washington State. This report is written to meet the requirements in CERCLA, RCRA, the Atomic Energy Act of 1954, and Washington State Administrative Code.

  13. Planning to cheat: EU fiscal policy in real time

    NARCIS (Netherlands)

    Beetsma, R.; Giuliodori, M.; Wierts, P.

    2009-01-01

    Using real-time data from Europe's Stability and Convergence Programs, we explore how fiscal plans and their implementation in the EU are determined. We find that (1) implemented budgetary adjustment falls systematically short of planned adjustment and this shortfall increases with the projection

  14. Fiscal Policy and Local Government Administration in Nigeria

    African Journals Online (AJOL)

    Toshiba

    system of financial regulations put in place to curtail the degree of corruption at ..... state governors feel the impact of fiscal centralism. ... Treasurer to the Local Government and the Head of Internal Audit. ... and issuing of false certificate of job completion by an accounting .... Lagos: Federal Ministry of Information. p.19; 118.

  15. Fiscal Adjustment in IMF-Supported Adjustment Programmes: The ...

    African Journals Online (AJOL)

    Fiscal adjustment is an essential element of macro-economic stability and economic growth. Given that economic growth is the most powerful weapon in the fight for higher living standards, poor growth performance in African countries, has been a challenge to economists, policy makers and international development ...

  16. Stock Market Reactions To Fiscal Policy Shocks: Empirical Evidence ...

    African Journals Online (AJOL)

    This study sets out to investigate the effect of fiscal policy on stock market performance in Nigeria. Specifically, the study examines if shocks in government expenditure and government debt affects stock market performance. The period of the study is from 1981-2012. Following the VAR estimates, the variance ...

  17. The macroeconomic effects of fiscal policy in Algeria | Kori Yahia ...

    African Journals Online (AJOL)

    In this paper, we analyze the impact of fiscal shocks on the Algerian economy using structural vector auto regression models (SVAR) recursive approach methodology during the period 1970- 2012. The results consistently show positive government spending shocks as having a positive effect on output around 0.10%.

  18. Fiscal deficits, financial fragility, and the effectiveness of government policies

    NARCIS (Netherlands)

    Kirchner, M.; van Wijnbergen, S.

    2012-01-01

    Recent macro developments in the euro area have highlighted the interactions between fiscal policy, sovereign debt, and financial fragility. We take a structural macroeconomic model with frictions in the financial intermediation process, in line with recent research, but introduce asset choice and

  19. Comparison of Fiscal and Regulatory Policies to Prevent Non ...

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

    India is facing a rising burden of cardiovascular disease and obesity-related diabetes due to ... As a result, fiscal and regulatory strategies such as food taxes have been ... L'Association internationale de ressources en eau (IWRA), en étroite ...

  20. Public Infrastructure Investment, Output Dynamics, and Balanced Budget Fiscal Rules

    NARCIS (Netherlands)

    Duarte Bom, P.R.; Ligthart, J.E.

    2011-01-01

    We study the dynamic output and welfare effects of public infrastructure investment under a balanced budget fiscal rule, using an overlapping generations model of a small open economy. The government finances public investment by employing distortionary labor taxes. We find a negative short-run

  1. 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.

  2. Tax-Credit Scholarships in Maryland: Forecasting the Fiscal Impact

    Science.gov (United States)

    Gottlob, Brian

    2010-01-01

    This study seeks to inform the debate over a proposal in Maryland to give tax credits to businesses for contributions to organizations that provide scholarships to K-12 private schools or which contribute to innovative educational programs in the public schools. The study constructs a model to determine the fiscal impact of a tax-credit…

  3. The Budget and Economic Outlook: Fiscal Years 2003-2012

    National Research Council Canada - National Science Library

    Crippen, Dan

    2002-01-01

    .... It satisfies the requirement of section 202(e) of the Congressional Budget Act of 1974 for CBO to submit to the Committees on the Budget periodic reports about fiscal policy and to provide five-year baseline projections of the federal budget...

  4. The Budget and Economic Outlook: Fiscal Years 2001-2010

    National Research Council Canada - National Science Library

    2000-01-01

    .... It satisfies the requirement of section 202(e) of the Congressional Budget Act of 1974 for CBO to submit periodic reports to the Committees on the Budget with respect to fiscal policy and to provide five-year baseline projections of the federal budget...

  5. CO2 emission trade from a fiscal perspective

    International Nuclear Information System (INIS)

    Klaassen, F.A.H.; Derksen, R.T.; Keijel, J.J.C.

    2004-06-01

    The report gives answers to questions as 'are CO2 emission permits assets or supplies?'; how to deal with forward contracts and options in CO2 emission permits 'fiscal-wise'; and 'which are the consequences of CO2 emissions trade for the rebate of pre-taxes?' Als attention is paid to trading system for NOx emission [nl

  6. Fiscal Challenge: An Experiential Exercise in Policy Making

    Science.gov (United States)

    Aguilar, Mike; Soques, Daniel

    2015-01-01

    In this article, the authors introduce a pedagogical innovation that is designed to enhance students' understanding of fiscal policy in general, and the national debt and deficit in particular. The innovation leverages the educational advantages offered through a competitive environment by pitting teams of students against one another with the…

  7. State Outlook: Fiscal and Public Policy Issues Affecting Postsecondary Education

    Science.gov (United States)

    American Association of State Colleges and Universities, 2010

    2010-01-01

    This publication provides a compilation of the issues affecting postsecondary education in America. The contents of this issue include: (1) Overview of Economic and Fiscal Policy Dynamics; (2) July 2010 Economic Snapshot; (3) State Economic Conditions and Budget Outlook; (4) State Budget Pressures; (5) State Budget Realignment Strategies; (6)…

  8. Fiscal developments and financial stress: a threshold VAR analysis

    Czech Academy of Sciences Publication Activity Database

    Afonso, A.; Baxa, Jaromír; Slavík, M.

    2011-01-01

    Roč. 2011, č. 1319 (2011), s. 1-60 ISSN 1725-2806 Institutional research plan: CEZ:AV0Z10750506 Keywords : fiscal policy * financial markets * threshold VAR Subject RIV: AH - Economics http://library.utia.cas.cz/separaty/2011/E/baxa-0364091.pdf

  9. Tax-Credit Scholarships in Nebraska: Forecasting the Fiscal Impact

    Science.gov (United States)

    Gottlob, Brian

    2010-01-01

    This study seeks to inform the debate over a proposal in Nebraska to give tax credits for contributions to organizations that provide scholarships to K-12 private schools. The study constructs a model to determine the fiscal impact of tax-credit scholarships on the state and on local school districts. The author estimates the impact that…

  10. Fiscal Stress: Worldwide Trends in Higher Education Finance

    NARCIS (Netherlands)

    Vossensteyn, Johan J.

    2004-01-01

    While higher education is regarded of high priority in boosting economic development, public budgets to sustain expansion of higher education systems remain limited around the globe. In practice, this situation of fiscal stress creates an impetus for governments to develop various strategies to meet

  11. 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.

  12. 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

  13. EXONERACIONES Y EXENCIONES FISCALES EN NICARAGUA

    Directory of Open Access Journals (Sweden)

    Jenny del Socorro Villanueva

    2014-11-01

    Full Text Available La tributación, se ha originado a través del tiempo de diversas maneras, destacándose siempre la existencia del poder que ejercen unos sobre otros, es decir cómo obtener parte de las riquezas, de su renta o trabajos personales que se les impone. Las exoneraciones y exenciones, parte de los beneficios que los gobiernos conforme leyes tributarias y constitucional, dispensan del pago de tributo a las empresas privadas así como a los entes gubernamentales, con el fin de contribuir a reactivar la economía del país, generar empleos, mejorar la tecnología y atraer las inversiones. El propósito de esta investigación es analizar las exoneraciones y exenciones fiscales en Nicaragua. Además para el desarrollo de la investigación, la metodología implementada fue la investigación documental, haciendo uso de información Bibliográficas, hemerográficos o archivísticas, que garantizaron la obtención de los datos impresos, el procesamiento se complementó con técnicas de localización y fijación de datos. El diseño de la investigación fue de carácter no experimental, porque no hubo manipulación de las variables independientes, observándose el fenómeno tal y cual sucede en su contexto natural. Concluyendo que a pesar de conceder por doquier exenciones y exoneraciones, estas no han incidido de forma negativa en la economía, más bien los ingresos tributarios han experimentado un crecimiento positivo, lográndose un crecimiento económico positivo, conllevado a realizar más inversiones en infraestructuras tales como: carreteras, puentes, escuelas, caminos, beneficiando de forma general a la sociedad.

  14. A endogeneidade da crise fiscal do estado

    Directory of Open Access Journals (Sweden)

    Pichai Chumvichitra

    1985-11-01

    Full Text Available In the wake of the sharp and sudden petroleum price increase in 1973, Brazil opted to pursue a high rate of economic growth as a main strategy, managing the consequent strain on the balance of payments through a combination of renewad import substitution, export subsidies, and foreign borrowing However in order to reach this objective in the minimum period, there was an increase in the participation of the government activity to influence aggregate demand, besides its monetary and fiscal activities. The intervention of the government in the process of economic adjustment has been active for several years and continuously increases its role. Therefore, there was a big increase in a function of the public, acting through a large variety of subsidized credit programs, tax incentives, tariff preferences, etc., as well as its own direct investments, progressively substituted for the market as the principal allocator of investment in the economy. The consequence of this activity weakened the overall budgetary control of the central economic authorities and did not yield the desired results after 1980.Um dos fatores principais influenciando o problema de iliquidez na atual economia brasileira é a intervenção estatal na atividade econômica. Inicialmente a intervenção do Estado pode ser vista sob dois prismas: como regulador da economia com suas atividades de política econômica, e como empresário, quer participando diretamente como produtor e agente financeiro, quer participando indiretamente como implementador de programas setoriais da atividade econômica. Na aplicação de sua estratégia de crescimento, o setor público, agindo por meio de uma grande variedade de programas de crédito subsidiado, incentivos fiscais, preferências tarifárias, etc, e com seus próprios investimentos diretos, substituiu progressiva-mente o mercado como principal distribuidor do investimento na economia. A conseqüente proliferação e crescimento da institui

  15. 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.

  16. 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.

  17. 42 CFR 412.211 - Puerto Rico rates for Federal fiscal year 2004 and subsequent fiscal years.

    Science.gov (United States)

    2010-10-01

    ... payment system for which payment may be made under Medicare Part A. (b) Geographic classifications. (1... standards are set forth in the notice of final revised standards for classification of MSAs published in the... each discharge classified within a DRG, CMS establishes for the fiscal year a Puerto Rico prospective...

  18. 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...

  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. Eutanasia, estado constitucional y democracia: la validez de los argumentos religiosos en las decisiones de la Corte Constitucional Colombiana a la luz de la propuesta de Habermas sobre el rol de la religión en la esfera pública

    OpenAIRE

    Aguirre Román, Javier; Universidad Industrial de Santander, Bucaramanga; Silva Rojas, Alonso; Universidad Industrial de Santander, Bucaramanga; Pabón Mantilla, Ana Patricia; Universidad Autónoma de Bucaramanga

    2015-01-01

    El producto de investigación que se presenta gira alrededor de la pregunta por la postura de la Corte Constitucional de Colombia en relación con los argumentos religiosos a la hora de fundamentar y expresar sus decisiones en algunos casos controvertidos. Para analizar dicho problema se ha propuesto abordar una interpretación sistemática y crítica de un aspecto concreto de la filosofía de JürgenHabermas, a saber, su propuesta acerca del rol de la religión en la esfera pública. La reflexión con...

  1. 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...

  2. 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...

  3. 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...

  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. Thermal Shock Tests on UO{sub 2} Small Spheres; Essais de choc thermique sur des elements spheriques de UO{sub 2}; Ispytaniya nebol'shikh sharikov iz UO{sub 2} teplovykh udarom; Ensayo de pequenas esferas de UO{sub 2} por choque.termico

    Energy Technology Data Exchange (ETDEWEB)

    Perona, G.; Brutto, E.; Galbusera, U.; Palladino, G.; Sesini, R. [Centro Informazioni Studi Esperienze, Milan (Italy)

    1963-11-15

    elements a des contraintes analogues a celles qu'ils subissent dans la pile. Les auteurs exposent un procede dans lequel les elements spheriques sont soumis a un choc thermique et ils indiquent la maniere dont on parvient a simuler des contraintes directement comparables a celles qui existent dans le reacteur. Comme il s'agit de spheres de petite dimension, la difficulte consiste a produire des refroidisseurs dont le coefficient de transmission superficielle est tres eleve. Les auteurs exposent les methodes experimentales utilisees et les resultats obtenus. Le procede decrit par les auteurs presente un interet particulier dans le domaine de la recherche technologique, car il permet d'ameliorer les caracteristiques des spheres de l'UO{sub 2} au moyen de produits d'addition. En fait, il permet de controler par une seule operation de mesure l'effet global auquel on s'interesse. (author) [Spanish] Si en un reactor-se utilizan como combustible pequenas esferas de UO{sub 2} en contacto con el refrigerante, es preciso conocer el valor maximo de la tension termica que. debido a las condiciones de trabajo en el reactor, las pequenas esferas son capaces de soportar sin romperse. Estas condiciones pueden evaluarse si se conocen las propiedades fisicas del material. Pero en razon del considerable numero de propiedades que intervienen, y habida cuenta de la incertidumbre que siempre existe respecto de cada una de ellas, es preferible ensayar directamente las esferas sometiendolas a tensiones analogas a las que estan expuestas en el reactor. En la memoria se estudia un metodo de ensayo de dichas esferas por choque termico y se indican las condiciones en que tal metodo permite reproducir tensiones termicas directamente comparables con las reinantes en el reactor. En cuanto a las pequenas esferas, la dificultad estriba en lograr condiciones de refrigeracion en las que el coeficiente de transmision superficial de calor sea muy elevado. Se describen los metodos experimentales aplicados y se

  6. 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.

  7. Fiscal Sustainability: Does EU Membership Change Policy Behavior? Empirical Evidence from Central and Eastern Europe

    Directory of Open Access Journals (Sweden)

    Bettina Bökemeier

    2017-12-01

    Full Text Available This paper studies fiscal policy behavior with regard to sustainability for the group of the eight eastern new member states which joined the European Union in 2004. Using the approach of Bohn (1995, 998 the fiscal reaction function is estimated for the years 1996 until 2013. Further, separating the response in periods before and after accession studies potential changes in fiscal sustainability. The results of the panel regressions reveal a positive statistically significant reaction coefficient, indicating sustainable behavior. Moreover, once the responses are split in 2004 the reaction coefficient is somewhat larger in size ahead of the accession. Accounting for the crisis reveals that these years challenge fiscal sustainability.

  8. Financial Management: Improper Payments Reported in Fiscal Year 2000 Financial Statements

    National Research Council Canada - National Science Library

    2001-01-01

    ...). Specifically, it provides information on the amount of improper payments' that federal agencies reported in their fiscal year 2000 financial statements and identifies some current improper payment...

  9. 75 FR 30687 - Organization; Eligibility and Scope of Financing; Funding and Fiscal Affairs, Loan Policies and...

    Science.gov (United States)

    2010-06-02

    ...; Eligibility and Scope of Financing; Funding and Fiscal Affairs, Loan Policies and Operations, and Funding... INFORMATION CONTACT: Elna Luopa, Senior Corporate Analyst, Office of Regulatory Policy, Farm Credit...

  10. 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.

  11. Budget institutions and fiscal performance of the Brazilian Federal Government

    Directory of Open Access Journals (Sweden)

    Ana Carolina Giuberti

    2015-05-01

    Full Text Available This article aims to assess the impact of federal budget institutions on the primary deficit of the Brazilian Federal Government from 1985 to 2009, a period marked by important changes in these institutions. Based on the methodology established in the literature on political economy that is linked to the macroeconomic mainstream, three sets of budget indices and their respective sub-indices are constructed, and their behaviour over the period of analysis indicate that the changes made have resulted in institutions that induce greater fiscal discipline. Regarding the effect of these institutions on the fiscal performance, the results allow us to conclude that the institutional changes have contributed to a lower government deficit.

  12. 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.)

  13. A Retrospective Analysis of the Development of Fiscal Decentralization

    Directory of Open Access Journals (Sweden)

    Rekova Nataliia Yu.

    2017-12-01

    Full Text Available The study forms the theoretical basis for the implementation of fiscal decentralization in Ukraine on the basis of determining the correspondence between the evolution of scientific approaches to the formation of an effective model of public administration and the degree of power centralization at a particular stage of the development of society. The views of thinkers of the ancient states of Egypt, Mesopotamia, India, China, Rome, Greece are generalized, and the priority of centralized public administration without segregation of centralization forms is determined. The degree of centralization in the period of development of feudal states is characterized. The scientific views of representatives of the neoinstitutional direction of economic thought are analyzed in detail, and the stages of the formation of decentralization, in particular fiscal, as a separate theory, are defined. The stages of and the corresponding organizational and legislative documents for the implementation of decentralization in Ukraine are outlined, and its results are characterized.

  14. 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

  15. 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.)

  16. Perspectives On Accounting and Fiscal Law of Crowdfunding in Romania

    Directory of Open Access Journals (Sweden)

    Delia David

    2017-04-01

    Full Text Available This paper aims to analyse the accounting and fiscal regime of crowdfunding and the legal framework for such operations in Romania. Crowdfunding provides support to project developers by enabling them to access finance in a simple and inexpensive manner. Thus we refer to the following: current state of crowdfunding operations and existing legal background for conducting such operations in Romania as well as possible directions for its improvement. We will also highlight the accounting and fiscal issues encountered by both companies that hold online crowdfunding platforms and those benefiting from the sums collected through this financing method. This paper is based on case study research method. Considering the fact that in Romania the functioning of the crowdfunding platforms is not yet regulated, the information and views set out in this article are those of the authors.

  17. 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

  18. 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.

  19. EMPLOYEES STIMULATION POLICIES FROM ACCOUNTING AND FISCAL PERSPECTIVE

    Directory of Open Access Journals (Sweden)

    Cristian Drăgan

    2015-09-01

    Full Text Available More and more frequently, the negotiation of the said wage of the employees is accompanied by the possibility to get additional bonuses by the nature of food vouchers, distributed profits, rewards granted by various circumstances, advantages in nature of other similar elements. The specialty literature defines the assembly of the elements mentioned through the concept of wage packet. At the level of the entity's management we can find, on one hand, the awareness of the fact that the proposal of some attractive wage packet represents an important factor for the increase of financial performances, but, on the other hand, it can be also noticed a reservation regarding the effective implementation determined, among others, by the fiscal implications related to these.This paper aims the approach of the mentioned aspects both in terms of the accounting treatment applied and in terms of the fiscal implications related.

  20. AVST Morphing Project Research Summaries in Fiscal Year 2001

    Science.gov (United States)

    McGowan, Anna-Maria R.

    2002-01-01

    The Morphing project at the National Aeronautics and Space Agency's Langley Research Center is part of the Aerospace Vehicle Systems Program Office that conducts fundamental research on advanced technologies for future flight vehicles. The objectives of the Morphing project are to develop and assess advanced technologies and integrated component concepts to enable efficient, multi-point adaptability in air and space vehicles. In the context of the project, the word "morphing" is defined as "efficient, multi-point adaptability" and may include micro or macro, structural or fluidic approaches. The current document on the Morphing project is a compilation of research summaries and other information on the project from fiscal year 2001. The focus of this document is to provide a brief overview of the project content, technical results and lessons learned from fiscal year 2001.

  1. 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.

  2. A Discussion on the European Debt Crisis by Fiscal Sociology

    Directory of Open Access Journals (Sweden)

    Chia-Jen Chang

    2013-10-01

    Full Text Available The purpose of this article is that discuss thereasons of European debt crisis. Every European country adopts austeritypolicy, which cannot solve government debt problems and further lead toeconomic exacerbation and continuous recession, based on the neoclassicaleconomic theory. In order to realize the root of European debt crisis, thisarticle adopts the reaseach method of fiscal sociology. In this study, wethink that the government debt problem is the result of economic profitsconflict based on the Fiscal Sociology. The economic profits conflict ofinvestment, consumption, international business and labor market will haveinfluence on the government’s revenue and expenditure. Furthermore, the root ofthe European debt crisis is the uneven income distribution by financializationand neoliberalism.

  3. Laboratory directed research development annual report. Fiscal year 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-05-01

    This document comprises Pacific Northwest National Laboratory`s report for Fiscal Year 1996 on research and development programs. The document contains 161 project summaries in 16 areas of research and development. The 16 areas of research and development reported on are: atmospheric sciences, biotechnology, chemical instrumentation and analysis, computer and information science, ecological science, electronics and sensors, health protection and dosimetry, hydrological and geologic sciences, marine sciences, materials science and engineering, molecular science, process science and engineering, risk and safety analysis, socio-technical systems analysis, statistics and applied mathematics, and thermal and energy systems. In addition, this report provides an overview of the research and development program, program management, program funding, and Fiscal Year 1997 projects.

  4. 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.)

  5. The Reliability of EMU FIscal Indicators: Risks and Safeguards

    OpenAIRE

    Fabrizio Balassone; Daniele Franco; Stefania Zotteri

    2007-01-01

    The reliability of EMU�s fiscal indicators has been questioned by recent episodes of large upward deficit revisions. This paper discusses the causes of such revisions in order to identify ways to improve monitoring. The computation of EMU�s deficit indicator involves the assessment of accrued revenue and expenditure and the identification of transactions in financial assets. Both can open margins for opportunistic accounting. However, crosschecks between deficit and changes in gross nomin...

  6. Fiscal developments and financial stress: a threshold VAR analysis

    Czech Academy of Sciences Publication Activity Database

    Afonso, A.; Baxa, Jaromír; Slavík, M.

    2018-01-01

    Roč. 54, č. 2 (2018), s. 395-423 ISSN 0377-7332 R&D Projects: GA ČR(CZ) GBP402/12/G097 Institutional support: RVO:67985556 Keywords : Fiscal policy * Financial markets * Threshold VAR Subject RIV: AH - Economic s OBOR OECD: Applied Economic s, Econometrics Impact factor: 0.645, year: 2016 http://library.utia.cas.cz/separaty/2018/E/baxa-0488303.pdf

  7. The role of sovereign credit ratings in fiscal discipline

    OpenAIRE

    Duygun, Meryem; Ozturk, Huseyin; Shaban, Mohamed

    2016-01-01

    This paper investigates several aspects of the relationship between sovereign credit ratings and fiscal discipline. The analysis of over one thousand country–year observations for 93 countries during the 1999–2010 period reveals that a country’s debt level is likely to increase with higher ratings, confirming the existence of pro–cyclicality and path dependence of ratings. In addition, the study finds no evidence to support the theory of Political Business Cycle, which implies that political ...

  8. 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.

  9. The use of tax expenditures in times of fiscal consolidation

    OpenAIRE

    Lovise Bauger

    2014-01-01

    Against the background of recovering growth and remaining fiscal consolidation needs, reforming tax expenditures may offer a promising avenue to raise revenue and, at the same time, improve efficiency of the tax systems. The workshop, held by DG ECFIN on 23 October 2013, addressed the economic and budgetary aspects of tax expenditures, including reporting practices, and discussed the rationale for business tax incentives and the distributional effects of tax reliefs in personal income taxatio...

  10. 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

  11. Tax policy: The fiscal revenue effects of international tax planning

    OpenAIRE

    Beznoska, Martin; Hentze, Tobias

    2016-01-01

    In the course of the 'Panama Papers' discussion, questions arise concerning the fiscal effects of international profit shifting and tax avoidance. A recent OECD study estimates the worldwide corporate tax losses to lie between 4 and 10 percent of the revenues. Applied to Germany, this would reflect between 3 and 7 billion Euro or maximum 1 percent of total tax revenues. However, the estimation underlies questionable assumptions and therefore severe uncertainties.

  12. Fiscal Effectiveness and Debt Illusion in a Rational Expectations Model

    OpenAIRE

    Basil A. DALAMAGAS

    1993-01-01

    The question of how substitution of debt for taxes affects private sector wealth and consumption has long been an unresolved macroeconomic theory and policy dispute. The present study attempts to address this problem within a modified fiscal-illusion setting, by utilizing an explicit rational expectations optimizing model of consumer behaviour for a sample of six developed countries. The empirical evidence presented is strongly supportive of the assertion that consumers make their consumption...

  13. 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.

  14. Macroeconomic Effects of Fiscal Policy in Ecuador 1993-2009

    OpenAIRE

    Carrillo, Paul A.

    2010-01-01

    Fiscal policy is particularly relevant in dollarized economies. For the case of Ecuador, we analyze the effects of taxes and public spending on the overall performance of the economy for the period 1993-2009. To do this, we use a structural autoregressive vector model (SVAR) incorporating the stylized facts of Ecuador estimated on Gachet et al. (2010). The main results are: i) the taxes have only temporary effects on the ecuadorian economy, ii) the increase in indirect taxes affect negatively...

  15. FISCAL POLICY'S INFLUENCE ON ECONOMIC GROWTH IN THE EUROPEAN UNION

    OpenAIRE

    MIHAIU Diana Marieta; OPREANA Alin

    2012-01-01

    In this paper we study the impact of the fiscal policy on the economic growth for European Union, for the period 2000-2009. This subject represents a very debated problem in the economic literature. Our findings shows that, from the analysis of correlation between economic growth rate and total rate of taxation, there is generally an inverse relationship, meaning that an increase in the tax rate adversely affects economic growth. Continuing the analysis of the correlation between economic gro...

  16. 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...

  17. On the Security of Mexican Digital Fiscal Documents

    OpenAIRE

    González García, Vladimir; Rodríguez Henríquez, Francisco; Cruz Cortés, Nareli

    2008-01-01

    In January 2005, the Mexican Tributary Administration System (SAT) introduced an official norm that stipulates how to generate electronic invoices that were termed by SAT, Comprobante Fiscal Digital (CFD). Supporting the CFD service implies the exchange of confidential information over Internet and other communication channels that are intrinsically highly vulnerable. Therefore, it becomes indispensable to incorporate to this service reliable and sound information security mechanisms. In the ...

  18. Fiscal Policy Problems Under Conditions Of Financial Liberalization

    Directory of Open Access Journals (Sweden)

    Valentina Urazayeva

    2014-01-01

    Full Text Available The article under the title deals with the difficulties in pursuing national fiscal policy in conditions of international financial liberalization. The author analyzes the nature of liberalization of international capital flows and its positive and negative consequences for the economies of the countries which participate in global capital movement. The author especially highlights the fact that international financial liberalization often leads to economic crises and what is even more important to their rapid spread between countries due to their growing financial interdependence. The author distinguishes two groups of fiscal policy problems in conditions of international financial liberalization. The first group includes problems arising due to quick spread of the crises due to eliminating restrictions on crossborder capital flows. These are reduction in taxes and at the same time increase in budget spending, which often happens unexpectedly and substantially impedes fiscal policy. To illustrate these points the author refers to the statistics on Spain, the USA and the OECD as a whole. Moreover countries face another range of problems regardless of the business cycle phase. In the short term it is the necessity of large scale structural economic reforms to achieve the required level of financial liberalization, which often is a heavy burden on the state budget. In the long term the attention is paid to the problem of tax competition between countries, which affects the instruments of fiscal policy. The author notes that the negative consequences of global financial liberalization are relevant not only for recipient countries but for donor countries as well and emphasizes such a burning issue as "capital flight".

  19. FISCAL POLICY PROBLEMS UNDER CONDITIONS OF FINANCIAL LIBERALIZATION

    Directory of Open Access Journals (Sweden)

    Valentina Urazayeva

    2014-01-01

    Full Text Available The article under the title deals with the difficulties in pursuing national fiscal policy in conditions of international financial liberalization. The author analyzes the nature of liberalization of international capital flows and its positive and negative consequences for the economies of the countries which participate in global capital movement. The author especially highlights the fact that international financial liberalization often leads to economic crises and what is even more important to their rapid spread between countries due to their growing financial interdependence. The author distinguishes two groups of fiscal policy problems in conditions of international financial liberalization. The first group includes problems arising due to quick spread of the crises due to eliminating restrictions on crossborder capital flows. These are reduction in taxes and at the same time increase in budget spending, which often happens unexpectedly and substantially impedes fiscal policy. To illustrate these points the author refers to the statistics on Spain, the USA and the OECD as a whole. Moreover countries face another range of problems regardless of the business cycle phase. In the short term it is the necessity of large scale structural economic reforms to achieve the required level of financial liberalization, which often is a heavy burden on the state budget. In the long term the attention is paid to the problem of tax competition between countries, which affects the instruments of fiscal policy. The author notes that the negative consequences of global financial liberalization are relevant not only for recipient countries but for donor countries as well and emphasizes such a burning issue as "capital flight".

  20. EU MEMBER STATES AND FISCAL DECENTRALIZATION– EMPIRICAL COMPARISON

    OpenAIRE

    Žan Oplotnik; Mateja Finžgar

    2013-01-01

    The purpose of an article is to compare systems of fiscal decentralization in EU member states according to selected quantitative criteria and European Charter of Local Self-Government principles. The results show that a higher number of lower levels of government usually indicate a greater share of local finance within the total public finance, however, this finding does not confirm the inverse link. Even though the structure of expenditures in EU countries is similar, the shares of funds fo...