Relevant bibliographies by topics / Fiscal Incentives

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Academic literature on the topic 'Fiscal Incentives'

Author: Grafiati
Published: 4 June 2021
Last updated: 6 July 2024

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Journal articles on the topic "Fiscal Incentives"

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Jia, Li. "Can Fiscal Subsidies and Tax Incentives Stimulate High-quality Innovation in Strategic Emerging Industries?" Frontiers in Business, Economics and Management 9, no. 2 (June 5, 2023): 62–71. http://dx.doi.org/10.54097/fbem.v9i2.8998.

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This paper empirically examines the incentive effects of fiscal subsidies and tax incentives on the innovation activities of strategic emerging enterprises from the perspective of enterprise life cycle using data of listed companies in strategic emerging industries in China from 2010 to 2019. The results show that: in general, both fiscal subsidies and tax incentives promote the improvement of total factor productivity of strategic emerging enterprises; in terms of different stages of enterprise development, the incentive effects of fiscal subsidies and tax incentives on the innovation activities of strategic emerging enterprises in the growth stage are more obvious, but for enterprises in the maturity and decline stages, the incentive effects are not obvious; from the perspective of the types of fiscal subsidies and tax incentive policies, tax incentive policies are more conducive to the innovation activities of strategic emerging enterprises; the further sub-sample study reveals that fiscal subsidies and tax incentives significantly stimulate the innovation activities of non-state enterprises, manufacturing enterprises and enterprises in the eastern region in the growth stage; from the mechanism test, strategic emerging enterprises that receive fiscal subsidies and tax incentives have a more significant increase in R&D expenditure, which in turn promotes the innovation activities of enterprises. After replacing the explained variable, replacing the core explanatory variables and considering the endogeneity issue, the findings of this paper are still robust. The findings of this paper help to optimise the allocation of fiscal subsidy and tax incentive funds and improve the efficiency of the use of fiscal subsidy and tax incentive funds.
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Nugroho, Anda, and Hidayat Amir. "Analisis Dampak Insentif Fiskal Penetapan Harga Gas Bagi Industri Domestik Terhadap Perekonomian: Pendekatan Model CGE Dinamis." Kajian Ekonomi dan Keuangan 2, no. 1 (September 5, 2018): 39–51. http://dx.doi.org/10.31685/kek.v2i1.322.

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AbstrakOptimalisasi pemanfaatan gas bumi untuk kebutuhan domestik terkendala oleh mahalnya harga gas yang sampai di tangan industri pengguna gas domestik. Untuk mengatasi hal tersebut, pemerintah telah mengeluarkan insentif fiskal berupa Perpres nomor 40 tahun 2016 tentang Penetapan Harga Gas Bumi. Penelitian ini bertujuan untuk menganalis dampak dari insentif fiskal tersebut terhadap perekonomian nasional. Hasil simulasi dengan model Computable General Equilibrium (CGE) Fiskal Dinamis menunjukkan bahwa kebijakan penetapan harga gas bumi tertentu dapat meningkatkan kinerja perekonomian nasional. Hal tersebut ditandai dengan adanya peningkatan GDP pada kisaran 0,12% - 0,13% pada jangka menengah. Pada sisi industri, harga input gas yang lebih rendah akan memangkas biaya produksi sehingga membuat output industri menjadi lebih murah kompetitif. Industri yang mengalami peningkatan output antara lain industri besi baja, industri pupuk, industri keramik, industri kaca, industri barang-barang dari karet, industri pulp & kertas, dan industri makanan & minuman.AbstractExpensive domestic gas price has constrained the natural gas utilization by the domestic industry. To deal with this situation, the government has issued fiscal incentives of Presidential Regulation number 40 of 2016 on the Natural Gas Price Regulation. The purpose of this paper is to analyze the impact of the fiscal incentives to the economy. The Simulation result with Dynamic Fiscal CGE model shows that overall, the fiscal incentive will improve the performance of the national economy. The GDP increases in the range of 0.12% - 0.13% in the medium term. On the micro side, lower gas input prices will lower production costs, thus making industrial output cheaper and more competitive. The output of the following Industries are increasing: steel, fertilizer, ceramic, glass, rubber, pulp & paper, and food & beverage
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Wołowiec, Tomasz, and Marcin Marczuk. "Selected Aspects of the Financial Strategy of the Local Goverment Unit’s Oriented to the Development of Economic and Social Activity (Financial and Legal Analysis)." Teka Komisji Prawniczej PAN Oddział w Lublinie 16, no. 1 (June 30, 2023): 357–79. http://dx.doi.org/10.32084/tkp.5282.

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Fiscal burden, especially taxes, is undoubtedly one of the factors influencing business decisions. Taxpayers often prefer one location for their business to another based on the local fiscal policy. It can also lead to a decision to relocate the company’s headquarters or to start a branch or plant elsewhere. The intervention function (stimulative, incentive) of taxation is linked to its non-fiscal impact on taxpayers. The results of tax interventions depend on the proper selection of incentives and their intensity. Despite doubts that have been raised around the rationale for the use of taxes as a stimulus influencing economic decisions (due to the interference with the principle of fair competition), tax incentives are widely used in practice.
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Lima, Fernando Silva, and Mariano Yoshitake. "The Evidence of the Fiscal Incentive to Increase the HDI: The Case of Maranhão." International Journal of Business Administration 9, no. 4 (June 13, 2018): 214. http://dx.doi.org/10.5430/ijba.v9n4p214.

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This article is the result of an investigation about tax incentives in the State of Maranhão, where the purpose was to answer the question: what is the efficiency of tax incentives in relation to the impact on the state of employment? The hypothesis behind this research is that the idea of the Maranese government to create fiscal incentives to stimulate the generation of employment and income can not impact the regions with low human development index (HDI). The general objective of this article is to verify the relationship between the fiscal incentive and the balance of jobs between 2010 and 2016 in Maranhão in regions with lower HDI. The specific objectives are: to investigate the policy of granting the fiscal incentive "more companies" in Maranhão; compare the number of jobs generated with the number of companies that benefited from the tax incentive; to verify the evolution of the jobs generated in each mesoregion and to know the economic activities that generate more jobs in the state. This study is justified because it believes in the relevance it can bring to the academic environment and to the society that encompasses government, companies and professionals, since it presents a more comprehensive perspective regarding economic development in the local regional government of Maranhão. It considers the methodology of this study, a field research, but of quantitative-descriptive character. Among the results, it was identified that the fiscal incentive had no impact on job creation in the Meso-regions that have the lowest HDI indices in the state of Maranhão between 2010 and 2016.
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Willemsen, A. "Germany: Growth-promoting fiscal incentives." Intertax 14, Issue 10/11 (October 1, 1986): 225–28. http://dx.doi.org/10.54648/taxi1986073.

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Harvey, Anna. "Fiscal Incentives in Law Enforcement." American Law and Economics Review 22, no. 1 (2020): 173–210. http://dx.doi.org/10.1093/aler/ahaa001.

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Abstract In recent years, numerous observers have raised concerns about “policing for profit,” or the deployment of law enforcement resources to raise revenue rather than to provide public safety. However, identifying the causal effects of fiscal incentives on law enforcement behavior has remained elusive. In a regression discontinuity design implemented on traffic citation and accident data from Saskatchewan, Canada between 1995 and 2016, a fiscal rule reducing by 75% the share of traffic fine revenue captured by the province in towns above 500 in 1996 population is associated with increased rates of accidents, accident-involved vehicles, accident costs, and accident-related injuries in towns just above this threshold, relative to towns just below the threshold. Further, cited drivers in towns just below this threshold are given fewer days to pay their fines and are less likely to pay their fines on time, leading to higher risks of late fees and license suspensions. These findings suggest that fiscal incentives can indeed distort the allocation of law enforcement effort, with distributional consequences for both public safety and economic well-being.
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Thomson, Norman J. "Fiscal incentives for Australian bushland." Environmental Management 10, no. 5 (September 1986): 591–97. http://dx.doi.org/10.1007/bf01866763.

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Maqsudi, Achmad. "Sustainable Economics Education Curriculum as An Effort to Increase Fiscal Incentives for Sustainable Investment." QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama 14, no. 1 (June 28, 2022): 649–62. http://dx.doi.org/10.37680/qalamuna.v14i1.4637.

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Sustainable economic education (PEB) is an important aspect of creating understanding and awareness of the challenges and opportunities faced by society in the context of sustainability. This article explores the relationship between the PEB curriculum and efforts to increase fiscal incentives for sustainable investment. This research aims to identify and analyze the impact of the PEB curriculum on public understanding and support for fiscal incentives for sustainable investment. This research used a qualitative approach. The source of data in this study was obtained from interviews and official documents. The interview will be recorded to document the information more accurately. Document analysis was carried out by identifying the main findings related to the PEB curriculum and fiscal incentives. Qualitative data from interviews will be analyzed using a thematic approach. Data from document analysis will be compiled and analyzed to support interview findings. The results of the analysis show that exposure to PEB material that incorporates sustainable investment concepts can increase the level of public awareness of the importance of sustainability aspects in the economic context. This has the potential to increase public support for fiscal incentive policies aimed at encouraging sustainable investment.
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Weingast, Barry R. "Second generation fiscal federalism: The implications of fiscal incentives." Journal of Urban Economics 65, no. 3 (May 2009): 279–93. http://dx.doi.org/10.1016/j.jue.2008.12.005.

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Vartolomei, Mihaela. ""Accounting and Fiscal Agriculture Incentives Sustainability in Climate Change Conditions"." Scientific Bulletin of the Politehnica University of Timişoara Transactions on Engineering and Management 4, no. 2 (April 25, 2023): 7–10. http://dx.doi.org/10.59168/fgmb4072.

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The scope of the paper is to analyze the sustainability in irrigation field of fiscal incentives established by Governments in agricultural sector and the manner fiscal incentives are registered, especially the reduced VAT in Romanian firm accounting system for investments in irrigation field. The paper studies the impact on good-governance and the sustainability on the frame of climate change conditions and water resources management. The main results show fiscal incentives for specific assets don’t imply difficulty in accounting system and the impact of good-governance on water management or on the activity of the plant is significant. Keywords: eco-conflict, water resource management, climate change, sustainability, investment, fiscal incentives, accounting.
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Dissertations / Theses on the topic "Fiscal Incentives"

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Uyduranoglu, Ayse. "Fiscal incentives and transport externalities." Thesis, University of Exeter, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.302671.

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Marlow, Peter Bernard. "Investment incentives for shipping." Thesis, Cardiff University, 1989. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.254612.

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Motta, Luque Paola Patricia. "La deducción de los gastos de desarrollo de la ley de minería y su impacto en el fomento en la inversión de las mineras en el Perú. Caso: Compañía Minera Milpo S.A.A., período 2014- 2015." Bachelor's thesis, Universidad Ricardo Palma, 2017. http://cybertesis.urp.edu.pe/handle/urp/1381.

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Se decidió elaborar la presente Investigación, con el fin de establecer en qué medida la deducción de gastos de desarrollo de la Ley de Minería fomenta la inversión. Por ello fue importante la definición de gastos de desarrollo, revisar la Ley de Minería. Se analizó las normas publicadas en el Perú que buscan el incentivo a la inversión minera tomando como fuentes: tesis, trabajos de investigación, normas y leyes de otros países como Chile y España, donde nos da ejemplo de cómo realizando una depreciación acelerada de la inversión genera un incremento de aportes de capital y esto trae consigo considerar a un país propicio para la inversión. El objetivo de la presente investigación pretende determinar si la deducción de los gastos de desarrollo de la Ley de Minería fomenta la inversión de la Compañía Minera Milpo S.A.A en el periodo 2014-2015, revisando cual fue la finalidad de la Ley de Minería en establecer la deducción de la inversión de los gastos de desarrollo en uno o en dos años adicionales y porque en nuestro país no se aplica este incentivo al inversionista. Además de determinar la relación que existe entre gastos de desarrollo y fomento a la inversión en el sector minero en la investigación se utiliza el método descriptivo –correlacional. Tales correlaciones se sustentan en hipótesis sometidas a prueba. Finalmente como base para las conclusiones y recomendaciones, se realizó comparación de los Estados Financieros reales versus los propuestos a través del análisis financiero como los ratios, análisis vertical, horizontal y comparativo en la determinación del impuesto a la renta. It was decided to elaborate the present Investigation, in order to establish to what extent the deduction of expenses of development of the Law of Mining foments the investment. That is why it was important to define development costs, to review the Mining Law. The norms published in Peru are analyzed that seek the incentive to the mining investment taking as sources: thesis, research works, norms and laws of other countries like Chile and Spain, where it gives us example of how realizing an accelerated depreciation of the investment Generates an increase in capital contributions and this leads to consider a country conducive to investment. The objective of the present investigation is to determine if the deduction of the development expenses of the Mining Law encourages the investment of the Mining Company Milpo SAA in the period 2014-2015, reviewing what was the purpose of the Mining Law in establishing the Deduction of the investment of development expenses in one or two additional years and because in our country this incentive is not applied to the investor. In addition to determining the relationship between development expenditure and investment promotion in the mining sector in research, the descriptive -correlational method is used. Such correlations are based on hypotheses tested. Finally, as a basis for the conclusions and recommendations, a comparison was made between the actual and proposed financial statements through financial analysis such as ratios, vertical, horizontal and comparative analysis in determining income tax.
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Scherer, Tiago Vasconcelos. "A influência da política de incentivo fiscal nacional no desempenho inovativo das empresas beneficiárias." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2013. http://hdl.handle.net/10183/88084.

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O Brasil esta em defasagem tecnológica na corrida pela inovação, principalmente se comparado às economias mais desenvolvidas. O incentivo fiscal à inovação, introduzido pela Lei do Bem – Lei 11.196/05, é uma das principais políticas públicas voltadas a P,D&I. Junto a um conjunto de incentivos diretos e indiretos às empresas nacionais, intensificados a partir de 2004, o incentivo fiscal visa desonerar os gastos das organizações com as atividades de P&D, fomentando a inovação para que o país seja mais competitividade pelo incremento de valor dos produtos desenvolvidos em seu território. O Ministério da Ciência, Tecnologia e Inovação é responsável pelo acompanhamento do gozo do incentivo, tendo às empresas beneficiárias a obrigação de prestar informações anualmente. O MCTI publica informações como valores de dispêndios com P&D e os valores de renúncia fiscal concedido pela Lei, que somou 1,4 bilhão de reais em 2011 para 767 empresas beneficiárias. No entanto, não existem informações sobre a melhoria do desempenho inovativo destas organizações. Neste sentido, esta dissertação buscou avaliar o impacto dos incentivos fiscais à inovação sobre o desempenho inovativo das empresas beneficiárias. Para isso foi utilizado método survey com envio de questionários a cada empresa que esteve presente em todos os anos nas listas de beneficiárias da Lei. As questões buscavam avaliar a percepção do entrevistado sobre diferentes indicadores de P,D&I, identificados na revisão bibliográfica e agrupados em três blocos de indicadores (tradicionais, de valor e de processo). A pesquisa também identificou as características das empresas beneficiárias e a percepção de importância para os principais incentivos da Lei, sendo confirmado o perfil de grandes e tradicionais empresas como as principais usuárias dos incentivos. A pouca amplitude dos incentivos é creditada a exigência da empresa ser optante do Lucro Real e pela dificuldade de interpretação da Lei, potencializada por divergências dos principais órgãos de governo responsáveis pelo acompanhamento e fiscalização. No entanto, as analises convergem para uma percepção da existência de impacto positivo do incentivo sobre o aumento de investimentos e estrutura para P&D, do número de novos e melhorados produtos e seu grau de ineditismo. Este aumento se deve ao mais importante incentivo da Lei do Bem identificado, a desoneração dos valores de dispêndio em P&D. Com base nas correlações de dados o presentes no trabalho se identificou que a percepção de aumento de receita e lucratividade esta relacionada à adição de investimentos em P&D que resultam no desenvolvimento de maior número de produtos novos e melhorados e de seu grau de ineditismo, validando o efeito additionality da Lei e consequente geração de valor nas empresas com base em inovação. O trabalho também identificou o aprimoramento dos processos organizacionais para inovação, como a estruturação de setores de P&D e a melhor comunicação entre as diferentes áreas envolvidas nos projetos, que estão relacionadas a operação e controle exigidos para o gozo do incentivo. O trabalho alerta para a necessidade de atenção do governo aos processos de registro de patente e colaboração entre empresas e universidades, pouco intensificadas pela Lei em virtude de problemas históricos para estes indicadores. Assim, este estudo avança no conhecimento da política de incentivo fiscal à inovação, seus diferentes impactos para as empresas beneficiárias e contribui para a discussão e melhoria das políticas públicas à inovação no Brasil.
Brazil has a technological deficit regarding innovation race, especially when compared to more developed economies. The tax incentive for innovation, introduced by Lei do Bem - Law 11,196/05, is one of the major public policies concerning R, D & I. With a range of direct and indirect incentives to domestic companies, intensified after 2004, the tax incentives aim to relieve the expenses of the organizations with R & D, encouraging innovation for the country to be more competitive by increasing the value of products developed in their territory. The Ministry of Science, Technology and Innovation is in charge for monitoring the incentive, having the benefiting companies the obligation to provide information annually. The MCTI publishes information as values of expenditures on R&D and the values of tax waiver granted by the Law, which amounted to 1.4 billion reais in 2011 to 767 beneficiary companies. However, no information on improving the innovative performance of such organizations is given. In this sense, the following research aimed to assess the impact of tax incentives for innovation on the innovative performance of recipient firms. Survey method has been applied with sending questionnaires to every company that was present in all the years in the lists of beneficiaries of the Law. The issues aimed to assess the interviewees' perception of different indicators of R, D & I, identified in the literature review and grouped into three blocks of indicators (traditional, value, and process). The survey also identified the characteristics of the recipient firms and the perception of importance to the main incentives of Law, and confirmed the profile of large and traditional companies as the main users of the incentives. The low amplitude of incentives is credited to company requirement be opting of taxable income and the difficulty of interpreting the law, enhanced by differences of the principal organs of government responsible for monitoring and supervision. However, the analysis converge to a perception that there is a positive impact on encouraging increased investment and R&D structure, number of new and improved products and their degree of uniqueness. This increase is due to the most important incentive of the Lei do Bem identified the exemption values for expenditure on R&D. Based on data correlations in the present research, it was identified that the perception of increased revenue and profitability is related to the addition of investments in R&D resulting in the development of a greater number of new and improved products and their degree of originality, validating the effect additionality of the Law, consequently adding value to companies based on innovation. The study also identified the improvement of organizational processes for innovation, such as the structuring of R&D sectors and better communication between the different departments involved in the projects, which are related to operation and control required for the enjoyment of encouragement. The work points to the need of government attention to patent registration processes and collaboration between companies and universities, some intensified by law because of historical problems for these indicators. Thus, this study advances on the knowledge of the policy tax incentives for innovation, their different impacts on the beneficiaries and contributes to the discussion and improvement of public policies for innovation in Brazil.
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Martins, Filho Luiz Nestor. "A política fiscal para micro e pequenos empreendimentos e o imposto sobre a circulação de mercadorias e serviços." Escola de Administração da Universidade Federal da Bahia, 2012. http://repositorio.ufba.br/ri/handle/ri/17345.

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No intuito de promover o equilíbrio do desenvolvimento socioeconômico entre as diferentes regiões do País, foi estabelecida, a partir de bases constitucionais, uma política de incentivos aos micro e pequenos empreendimentos via regimes especiais e simplificados de tributação. Nesse sentido, buscamos discutir essa questão do desenvolvimento e do desequilíbrio econômico regional no Brasil a partir da Política Tributária instaurada a partir do SIMPLES Nacional, tendo por foco a relação de intercâmbio comercial realizado entre empreendimentos situados nos estados “produtores” do Sudeste e os estados “consumidores” do Nordeste. Em face da inovação legal, para ilustrar os efeitos decorrentes da Política Tributária de incentivos fiscais para micro e pequenos empreendimentos em estados “consumidores” apresentamos os efeitos sofridos pelos contribuintes do ICMS do Estado da Paraíba. Para tanto, respondemos à seguinte pergunta de partida: A partir das inovações legislativas trazidas pela LC. n° 123/2006 ao ICMS, quais foram os efeitos fiscais e tributários impostos pelo SIMPLES-N, durante os exercícios de 2007 a 2010 e suas implicações como política de incentivos fiscais para o desenvolvimento e combate ao desequilíbrio econômico regional no Estado da Paraíba? Para responder ao problema de partida, apresentamos as seguintes hipóteses, posteriormente comprovadas: 1ª – No que se refere à fiscalização e arrecadação do ICMS, com o advento da LC n° 123/2006 houve, para os contribuintes que ingressaram no regime, a título de benefício tributário, uma diminuição nominal de alíquotas. Em contrapartida, proibiu-se a aplicação integral do princípio da não cumulatividade na sistemática de apuração do tributo, acarretando: 1.) Para os contribuintes do estado “consumidor”, optantes do regime simplificado, a despeito da diminuição de alíquotas: 1.1) Que transacionem com outros contribuintes do SIMPLES-N, aumento indireto da carga tributária, em função da tributação cumulativa sob a cadeia produtiva e introdução de exceções legais ao regime, que diminuem ou anulam o beneficio fiscal concedido. 1.2) Que transacionem com contribuintes não optantes, aumento indireto dos custos, em função da adoção da não transferência plena de créditos. 2) Para os contribuintes do estado “consumidor”, sob o regime “normal”, que transacionem com contribuintes optantes do SIMPLES-N, aumento indireto da carga tributária, por transferência, em função da proibição (ou limitação) ao crédito fiscal. 3) Para a cadeia econômica de contribuintes do ICMS, independentemente do regime tributário, em função da cumulatividade do SIMPLES-N, aumento da carga tributária e sua redistribuição, sem observância aos princípios tributários da Competência, Isonomia, Neutralidade e da Capacidade contributiva, acarretando em violação ao princípio da Justiça (Equidade) Fiscal. In order to promote the balance of socio-economic development between different regions of the country, was established, based on constitutional grounds, a policy of incentives to micro and small enterprises through special schemes and simplified tax. In this sense we discuss this issue of development and regional economic imbalance in Brazil from the Tax Policy introduced from the SIMPLES Nacional It focuses on the relationship of commercial exchanges between enterprises located in the states of southeastern states and consumers in the Northeast . In the face of legal innovation, to illustrate the effects of the Tax Policy of tax incentives for micro and small businesses in 'consumers' states we present the effects of ICMS incurred by the taxpayers of the state of Paraiba. For this purpose, we answer the following question of departure: From the legislative innovations brought by LC n° 123/2006 to ICMS, what were the effects of fiscal and tax imposed by SIMPLES-N during the years 2007 to 2010 and its implications as a policy of tax incentives for development and combating regional economic imbalance in the state of Paraiba? To answer the problem of departure, we present the following hypothesis, later confirmed: 1st - As regards the supervision and collection of ICMS, with the advent of LC n ° 123/2006 was, for taxpayers who joined the scheme, as an tax benefit, a reduction of nominal rates. In return it was forbidden the full implementation of the principle of non-cumulative in the system for calculating the tax, resulting in: 1.) For taxpayers in the "consumer” state, that opted for the simplified scheme, despite the decrease in rates: 1.1) What transact with other contributors to the SIMPLES-N, increased indirect taxes, as a function of cumulative taxation under chain and introduction of statutory exceptions to the rules, which reduce or eliminate the tax benefit granted. 1.2) SIMPLES-N taxpayers that transact with “normal” taxpayers, increased indirect costs, due to the adoption of non-full transfer of credits. 2) For taxpayers in the state "consumer" under the “normal” regime of ICMS that transact with the SIMPLES-N taxpayers, increased indirect taxes, by transfer, due to the ban (or limitation) the tax credit. 2.1) suffer increased indirect costs, due to the adoption of non-full transfer of credits. 2.2) For taxpayers in the “consumer” state under the “normal” regime of ICMS that transact with the SIMPLES-N taxpayers, increased indirect taxes, by transfer, due to the ban (or limitation) the tax credit. 3.) For the economic chain of the ICMS taxpayers, regardless of the tax regime, due to the accumulation of SIMPLES-N regime, increased tax burden and redistribution, without observing the principles of tax jurisdiction, isonomy, neutrality and capacity to pay, resulting in violation of the principle of Justice Fiscal.
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Pereira, Júlio César. "Incentivo fiscal à cultura: do do-in antropológico à iconoclastia." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-17112011-134109/.

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A partir de pontos específicos da teoria bakhtiniana e de elementos da semiótica da cultura traçados pela Escola de Tártu-Moscou, o presente trabalho reúne fundamentos para desenvolver uma concepção de cultura em consonância com o preconizado pela Constituição Federal. A construção da noção de cultura estimulável, pela precípua análise dos enunciados constitucionais, objetiva à superação de uma concepção antropológica de cultura, passadista e incompatível com os postulados da igualdade e da liberdade. Neste intento, ingressa-se no estudo dos modos de intervenção estatal na sociedade e, mais especificamente, das normas atinentes ao estímulo fiscal à cultura objeto imediato do presente trabalho. A classificação dos incentivos fiscais, bem como o escrutínio da legislação ordinária revelam o viés analítico do tratamento dispensado ao tema. Por sua vez, a investigação semântica de expressões como incentivo fiscal, cultura nacional, cultura popular, todas encontradas em dispositivos constitucionais, assoalha a preocupação hermenêutica e possibilita que se faça a devida crítica da doutrina especializada. Concluir-se-á que o conceito de cultura supera o dado, a memória. A cultura será tomada em seu sentido praticamente avesso às noções correntes de herança e tradição. Para fazer jus ao incentivo fiscal, a cultura deverá carnavalizar a ordem será a vez do rompimento icástico.
From particular points in Bakhtinian theory and elements of semiotics of culture outlined by the School of Tartu-Moscow, this paper presents the basis for the development of a culture conception in agreement with the provisions of the Federal Constitution. The construction of the concept of inducible culture by means of the essential analysis of constitutional propositions aims to overcome an anthropological conception of culture, outdated and incompatible with the postulates of equality and freedom. In this regard, this study advances into the forms of state intervention in society and, more specifically, into the rules relating to the fiscal incentives to culture, which is the immediate object of this study. The tax incentives classificationl, as well as the scrutiny of ordinary legislation, reveal the bias of the analytical treatment of the subject. On its turn, the semantical research of terms such as \"tax incentives\", \"national culture\", \"popular culture\", all found in constitutional provisions, are the basis of hermeneutic concerns and allows that the appropriate criticism to specialized doctrine is effected. It will be concluded that the concept of culture exceeds the data, the memory. Culture will be considered under concepts opposite to the current notions of \"heritage\" and \"tradition\". To be eligible to fiscal incentives, culture shall carnivalize order it will be the turn of the iconic break.
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Ghosh, Gangotree. "Fiscal incentives, additional taxes and problems of management of corporate taxes in India." Thesis, University of North Bengal, 2013. http://hdl.handle.net/123456789/1575.

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M'Barek, Sassi Amine. "Tax incentives and inter-state fiscal competition : the search for a regulatory framework." Thesis, University of Manchester, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.488365.

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The thesis represents a contribution to the debate on the regulation of inter-state fiscal competition. The study coincides with the mounting scepticism expressed towards the regulatory frameworks devised and implemented by the EU and OECD. This thesis offers a new and comprehensive approach to the regulatory dilemma. It looks at tax competition from a legal perspective and aspires at laying down the foundations of a balanced regulatory framework by sharing the burden of regulation amongst all parties involved in the process of fiscal competition. It also investigates the validity of the traditional arguments in the light of recent developments. Moreover, it tackles the one issue that is common to any regulatory framework, that is, the identification of tax incentives. The thesis contends that unless a common understanding is reached on what is meant by tax incentives, one may not seriously contemplate the regulation of inter-state fiscal competition.
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Frank, Jonas. "Decentralization in Ecuador actors, institutions, and incentives /." Baden-Baden [Germany] : Nomos, 2007. http://catalog.hathitrust.org/api/volumes/oclc/154685356.html.

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Morrell, William. "Fiscal policy incentives for minerals exploration : what South Africa can learn from the Canadian experience." Diss., University of Pretoria, 2008. http://hdl.handle.net/2263/23219.

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South Africa has a long history of mineral resource exploitation. As a result of accelerated economic growth in emerging markets in the last decade, the demand for metals and minerals has grown rapidly. Several countries have profited from this demand-supply imbalance while others have lagged behind. This research investigates the factors affecting this situation with the objective of making recommendations to improve the competitiveness of the South African minerals sector. A literature review identifies the potential reasons from a firm and state perspective for specific mineral resource influenced countries thriving. These factors were explored further through a qualitative research process which sampled perceptions of relevant companies listed on the Toronto Stock Exchange. Emerging from this study and in support of the factors identified in the literature review was the importance of fiscal incentives. A quantitative study was then conducted to develop an understanding of the relationships between fiscal incentives and value (market capitalisation). The potential for the application of these methods to South Africa was then assessed. The research identified the importance of an enabling environment to the sustained competitiveness of a minerals sector. Several key factors emerged, with specific reference to tax incentives for mineral exploration. A model of the interrelationship between entrepreneur, mineral resources and the role of the state was developed to provide guidance for policy makers. If implemented, this could catalyse the mineral exploration and subsequently the extractive industries in South Africa. Copyright
Dissertation (MBA)--University of Pretoria, 2008.
Gordon Institute of Business Science (GIBS)
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Books on the topic "Fiscal Incentives"

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Bhutan. Department of Revenue & Customs. Fiscal incentives, 2010. Thimphu: Department of Revenue & Customs, Ministry of Finance, [Government of Bhutan], 2010.

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Anwar, Shah, ed. Fiscal incentives for investment and innovation. Washington, D.C: World Bank, 2004.

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Aggarwal, Pawan K. Fiscal incentives and balanced regional development. New Delhi: Vikas Pub. House, 1991.

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Anwar, Shah, ed. Fiscal incentives for investment and innovation. Oxford [England]: Oxford University Press, 1995.

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Institute, Indian Tax, ed. India, fiscal incentives for environmental protection. Delhi: Indian Tax Institute, 1997.

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Mintz, Jack M. Incentives for public investment under fiscal rules. Washington, D.C: World Bank, 2006.

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Parepare, Indonesia Badan Pengelola Kawasan Pengembangan Ekonomi Terpadu. Peraturan insentif fiskal di wilayah Kapet: Fiscal incentive regulation in Kapet Parepare. Parepare, South Sulawesi, Indonesia: Integrated Economic Development Zone Parepare, 2009.

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Buti, Marco. Fiscal policy in EMU: Rules, discretion and political incentives. Brussels: Directorate-General for Economic and Financial Affairs, 2004.

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Coopers & Lybrand (Firm) and Joseph Rowntree Foundation, eds. Fiscal incentives to regenerate the private rented sector. London: Coopers and Lybrand, 1993.

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Elali, André. Incentivos fiscais internacionais: Concorrência fiscal, mobilidade financeira e crise do Estado. São Paulo: Editora Quartier Latin do Brasil, 2010.

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Book chapters on the topic "Fiscal Incentives"

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Farey, Paul. "Carbon Reduction and Fiscal Incentives for Sustainable Design." In Design Economics for the Built Environment, 152–76. Chichester, UK: John Wiley & Sons, Ltd, 2015. http://dx.doi.org/10.1002/9781118944790.ch11.

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Doraisarni, Anita, and Rajah Rasiah. "Fiscal Incentives for Promotion of Manufactured Exports in Malaysia." In Southeast Asia's Industrialization, 247–62. London: Palgrave Macmillan UK, 2001. http://dx.doi.org/10.1057/9781137002310_9.

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Layton, Michael D. "The Influence of Fiscal Incentives on Philanthropy across Nations." In The Palgrave Handbook of Global Philanthropy, 540–57. London: Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137341532_31.

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Lilford, Eric, and Pietro Guj. "Corporate Income Tax Provisions and Fiscal Incentives Specific to Mining." In Mining Taxation, 71–100. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-49821-4_5.

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Ahmadov, Tarlan, Wolfgang Gerstlberger, and Gunnar Klaus Prause. "Fiscal Incentives for Circular Economy: Insights from the Baltic States." In Business Models for the Circular Economy, 219–39. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-08313-6_9.

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Dinis, Ana Arromba. "Promoting Fiscal Incentives for Urban Regeneration: Local Government Digital Presence." In Lecture Notes in Networks and Systems, 335–43. Cham: Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-60328-0_34.

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Guzman, Tatyana, and Natalia Ermasova. "Preventative Treatment and Federal, State, and Local Incentives for Unhealthy Municipalities." In Municipal Fiscal Stress, Bankruptcies, and Other Financial Emergencies, 44–71. New York: Routledge, 2022. http://dx.doi.org/10.4324/b23117-3.

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Efobi Uchenna, Rapuluchukwu, Belmondo Tanankem Voufo, and Beecroft Ibukun. "Exploring Multidimensional Fiscal Incentives and Firms’ Productivity in a Developing Country." In Governance for Structural Transformation in Africa, 221–49. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-03964-6_7.

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Rajan, Ramkishen S. "Attracting Foreign Direct Investment: The Role of Financial and Fiscal Incentives." In Emerging Asia, 145–49. London: Palgrave Macmillan UK, 2011. http://dx.doi.org/10.1057/9780230306271_24.

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Shah, S. M. S., and J. F. J. Toye. "Fiscal Incentives for Firms in Some Developing Countries: Survey and Critique." In Taxation and Economic Development, 269–96. London: Routledge, 2023. http://dx.doi.org/10.4324/9781003417071-17.

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Conference papers on the topic "Fiscal Incentives"

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"Fiscal Incentives and Urban Regeneration." In 2005 European Real Estate Society conference in association with the International Real Estate Society: ERES Conference 2005. ERES, 2005. http://dx.doi.org/10.15396/eres2005_349.

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Espinola, Oswaldo, Fernando Nunez, and Pedro Tomas Malibran. "Proposal EOR Fiscal Incentives to Increase the Recovery Factor in Mexican Fields Implementing Enhanced Oil Recovery Methods through Sensitivity Analysis with Different Contracts." In SPE Trinidad and Tobago Section Energy Resources Conference. SPE, 2021. http://dx.doi.org/10.2118/200916-ms.

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Abstract The current business strategy of Operators in Mexico has considered finance Enhance Oil Recovery projects. Moreover, the potential in Mexico for EOR is represented by 80% of the total production coming from mature fields. However, these projects are difficult to be executed below current circumstances, oil prices and existing fiscal terms. For this reason, there is an opportunity to evaluate how to switch the situation and generate scenarios where it might be possible to perform such as complex project. Therefore, this study presents a methodology from a technical and economical perspective that includes the selection of a representative reservoir, evaluating different production forecast scenarios below EOR schemes, comparing fiscal models and running sensitivity analysis to end up with an incentive adjustment, to evaluate the potential benefits of fiscal incentives and how they could be applied effectively to EOR implementation projects. To demonstrate the potential of these projects in Mexico, a reservoir with specific characteristics had been selected to simulate the performance of a mature field where thermal pilot projects are conceptualized. Nevertheless, the focus of this study is to evaluate the current fiscal terms and taxes versus innovative fiscal terms with applied incentives. This work pursuits to find a window of opportunity for complex projects that embraces current oil prices, appropriate fiscal terms, tax incentives, and technical considerations. Overall, the proposed methodology defines how to apply the appropriate incentive in combination with several parameter to enable the execution of these projects. Finally, as a result of this study, it had been demonstrated that at given conditions and adding a package of incentives, there is a win-win schema where the Government and the Operators obtain higher returns than the conditions of exploiting the fields only with natural depletion. These proposed conditions can be used to promote economic benefits that encourage EOR projects and attract investment in Mexico, and consequently, increase recovery factor of mature fields.
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Vybihal, Vaclav. "FISCAL EFFECTIVENESS OF THE PROVISION OF INVESTMENT INCENTIVES." In 2nd International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2015. Stef92 Technology, 2015. http://dx.doi.org/10.5593/sgemsocial2015/b23/s7.037.

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Vybíhal, Václav. "THE FISCAL EFFECTIVENESS OF THE PROVISION OF INVESTMENT INCENTIVES." In 33rd International Academic Conference, Vienna. International Institute of Social and Economic Sciences, 2017. http://dx.doi.org/10.20472/iac.2017.33.073.

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Adegun, Adedamola, Justine Mdondo, Chidozie Agbo, and Pheeyedi Samuel. "The Impact of the Petroleum Industry Act on the Economics of Small and Stranded Gas Fields in Nigeria." In SPE Nigeria Annual International Conference and Exhibition. SPE, 2022. http://dx.doi.org/10.2118/212013-ms.

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Abstract Nigeria's vast natural gas resources of over 600tcf are largely undeveloped and spread across the Niger Delta, Dahomey, Anambra and Benue basins. The Niger Delta basin is more developed but has been largely constrained by ‘oil-centric’ fiscal policies, ambiguous regulatory direction, and the preponderance of small (low reserves) and stranded (distant from infrastructure) fields. The gas (LNG) export business has flourished in Nigeria because it has benefitted from fiscal and legal incentives exogenous to the existing legal framework until the Petroleum Industry Act. With the enactment of the Petroleum Industry Act in 2021, the legal, fiscal and regulatory landscape of the industry changed. An omnibus legislation, it encompasses new ‘gas-centric’ policies, introduces targeted incentives, provides improved regulatory clarity and commercial steer particularly for the gas industry. The act created a distinct regulator for the gas industry, revised the incentives in the Associated/Non-Associated Gas Framework, detailed domestic pricing methodologies, reinforced government commitment to domestic supply obligation amongst others. In this paper, we analysed the Petroleum Industry Act, detailed the key drivers for gas business and assessed the impact on the viability of small and stranded gas fields. We highlighted the impact of the new fiscal terms on gas projects compared to the erstwhile terms and identified opportunities for government and investors to maximise value and meet gas production targets.
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Ünlükaplan, İlter, Volkan Yurdadoğ, and Ebru Canıkalp. "Fiscal Rules, Creative Accounting and Fiscal Transparency: An Evaluation on the Transition Economies." In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01324.

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An anonymous idea is observed in the public finance literature that includes where fiscal rules, i.e numerical rules on the fiscal indicators, are strict and stringent, policy executives will have incentives to recourse to creative accounting implementations to overcome these numerical limits. Creative accounting is applied for demonstrating economic, especially fiscal indicators better than the originals to reach the necessary fiscal limit, even if they are primarily conducted by private firms. Many countries applied these illusory implementations to hide their reported budget deficits especially in the last global crisis period. With this manner, creative accounting violates the basic principles of governance in public finance. In this context, governments should have to establish statistical classification structure and government accounting system that aims to prevent creative accounting. With this dimension, fiscal transparency will prevent from creative accounting implementations. In this study, the relationship between fiscal rules and creative accounting on the public finance administration level will be determined and fiscal transparency suggestions that prevent these frauds in the economies will be evaluated. As a result, the practice of good governance in public finance should be implemented to provide financial transparency. In addition, the reforms about transparency in the legislation should be consider as an important proposal.
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Li, Huimin. "Africa Petroleum Fiscal Evolvement and Impacts on Foreign Investment: Illustrations from Nigeria." In SPE/AAPG Africa Energy and Technology Conference. SPE, 2016. http://dx.doi.org/10.2118/afrc-2567973-ms.

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ABSTRACT With plenty of latest discoveries witnessed from East Africa, the petroleum atlas reshaping is expected where some new faces (e.g. Mozambique, Kenya, Tanzania, etc.) may play emergent roles besides traditional oil countries in Africa. Due to general lack of infrastructure construction and capital investment, it still need some time for large-scale commercial production and the involvement of international oil companies is indispensable in the process. Dramatic price drop has tremendously stricken both governments and international oil companies (IOC) in oil-producing countries since 2014. The effectiveness in which governments and IOCs adjust to this reality will determine the extent and the pace of future development of these countries’ oil sectors. Most IOCs were struggling to cut capital expenditure and control operating cost to survive, and how to maintain and attract investment is regarded as huge challenges by many governments in the downward scenario. Apart from resource factors, petroleum fiscal terms are one of the key factors in the investment decision for IOCs. The attractiveness of fiscal contracts has a fundamental effect on profitability of petroleum projects, and thus an important indicator for evaluating investment feasibility in the country. The paper gives an overview on fiscal transformation in most Africa oil countries, some of them were trying to increase government share in oil profits to support social expenditures, and others have provided fiscal incentives to absorb further investment in the oil sector. It shows that fiscal policies in the countries where national economy relies more on oil revenues are less stable during the past decade. Some upstream projects in Nigeria are illustrated to show the impacts of different contract terms on economic benefits. Thus with new government's coming into power, most IOCs are holding back further investment and expecting negotiation with the authorities for confirmation on fiscal terms applied in their assets to avoid potential contractual risks, like PIB, Side letter, etc. The implications regarding petroleum regime are summarized based on the experience from Nigeria for emerging countries in East Africa, relatively stable fiscal policy with some incentives to encourage exploration activities would be helpful to petroleum industry. Lastly, investment suggestions are presented with priorities to promote business development in the area.
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Gorgol, Andrzej. "Agricultural tax incentives to stimulate economic investment in Poland." In The XX International Scientific Conference "Functioning of Investments Financed from State Resources and from Other Sources in The Countries of Central And Eastern Europe". Temida 2, 2022. http://dx.doi.org/10.15290/ipf.2022.22.

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To induce a taxpayer to act in a manner consistent with the objectives of the tax policy of the state, it is necessary to apply appropriate tax instruments, which are measures for the implementation of the incentive function of agricultural tax. Th ese primarily include tax exemptions and reliefs. The subject of this study includes issues related to the use of tax instruments to stimulate the economic investments of agricultural taxpayers. The author’s research intention is to demonstrate the truthfulness of the thesis that the effectiveness of these incentives is not optimal and can be increased by eliminating legal measures not adapted to the needs of fiscal stimulation. To achieve this objective, it is necessary to determine in the first place what is characteristic of each preference aimed at increasing economic investment in the farm. On this basis, in the second place, further groups of stimuli may be distinguished following the analysis of their features, both common and separate. Thanks to this, the disadvantages of the legal provisions applicable to stimulation preferences in the strict and largo sense are presented in separate chapters of this study
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Andrioaia, Ioana, and Cipriana Mihai. "Analysis of the relationship between the tax burden rate and the level of foreign direct investment in Romania." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.18.

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Countries seeking to attract foreign direct investment (FDI), including Romania, use various instruments to influence the allocation decision of foreign investors, including tax incentives. However, the effects associated with the provision of these incentives are often questioned, particularly in the light of the need to achieve at least a minimum level of business attractiveness. The main purpose of the present study was to analyze the influence of GDP, the strict tax burden and the corruption control indicator on FDI. Three objectives were set to achieve this goal: objective 1 - review of the literature covering FDI and fiscal pressure; objective 2 - calculation of the strict-line fiscal pressure in Romania for the period 2012-2021, as well as identification of the corruption control indicator; objective 3 - econometric analysis of the results of the calculations, as well as GDP and the corruption control indicator on FDI. The research findings may draw the attention of state institutions to the effects of the country's tax system on FDI, as well as future investors interested in conducting economic activities on the territory of Romania.
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Adeyinka, Temitope, and David Aron. "Review of Fiscal Incentives on the Development of the Domestic Gas Market in Nigeria." In SPE Nigeria Annual International Conference and Exhibition. Society of Petroleum Engineers, 2018. http://dx.doi.org/10.2118/193480-ms.

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Reports on the topic "Fiscal Incentives"

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Cullen, Julie Berry. The Impact of Fiscal Incentives on Student Disability Rates. Cambridge, MA: National Bureau of Economic Research, June 1999. http://dx.doi.org/10.3386/w7173.

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Köhler, Christian, Philippe Laredo, and Christian Rammer. The Impact and Effectiveness of Fiscal Incentives for R&D. University of Manchester, January 2012. http://dx.doi.org/10.22163/fteval.2012.91.

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Canto, Patricia, ed. Incentives for investment in clean technologies. Universidad de Deusto, 2024. http://dx.doi.org/10.18543/sbem3499.

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The fulfilment of the commitment to decarbonization at a global level implies the need to invest in clean technologies on a global scale that requires large volumes of financing in a complex context where there are significant technological uncertainties, and the distribution of resources is not homogeneous around the world. Against this backdrop, incentives for investment in clean technologies are an instrument that, when properly designed, can boost private investment to achieve environmental goals. This report addresses the funding needs for investment in clean technologies, the current financing gap to move towards environmental sustainability, and conceptualizing the term investment incentive. It proposes classifying the different incentives into six broad categories: economic, financial, fiscal, market, regulatory, and of knowledge and collaboration, and then describes how they are being implemented in the United States, the European Union, China, Canada, India and the United Kingdom. Finally, conclusions and reflections are presented on the elements and dimensions to consider when designing, implementing, monitoring and evaluating the impacts of incentives for investment in clean technologies.
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Bastos, Fabiano, and Emilio Pineda. Fiscal Space of Brazilian States. Inter-American Development Bank, August 2013. http://dx.doi.org/10.18235/0006972.

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We estimate the fiscal space of Brazilian States defined as the difference between a State's actual debt and the theoretical debt limit implied by the historical behavior of its policymakers. We estimate fiscal reaction functions and debt limits using publicly available data between 2000 and 2011 for the 26 Brazilian States and the Federal District. The results suggest that, after a decade of fiscal consolidation, a number of States have fiscal space but there remains significant heterogeneity across States. Going forward, enhancing the role of market incentives and strengthening rules-based approaches governing subnational debt build-up would contribute to a prudent and effective use of existing fiscal space.
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Corderi, David, Grégoire Garsous, and Mercedes Velasco. Tax Incentives and Job Creation in the Tourism Industry of Brazil. Inter-American Development Bank, November 2015. http://dx.doi.org/10.18235/0011706.

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In recent decades, a significant number of developing countries have implemented fiscal incentives programs for the tourism industry as part of their regional development policies. The main objective of these programs is to increase local investment and employment, as tourism activities are labor intensive. Little evidence is available, however, to assess the effect of these policies on job creation. This paper analyzes a fiscal incentives program that the Brazilian federal government introduced in 2002 to develop the tourism industry in the undeveloped region of Northeast Brazil. It provides evidence that income tax credits had a significant positive effect on job creation. We find that local employment in the tourism industry was on average 34 percent higher in those municipalities that benefited from the program.
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Haughton, Jonathan. Trade Agreement and Tax Incentives: The Irish Experience. Inter-American Development Bank, September 2002. http://dx.doi.org/10.18235/0008539.

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Trade liberalization played an important role in the transformation of the Irish economy, starting in the early 1960s. Tax relief and industrial subsidies were also significant. This document explains why the Irish case is relevant for Latin America; summarize the main explanations for Ireland's recent economic success; provide a chronology of Irish trade policy; explain how the loss of tariff revenue was handled; outline the subsidies and tax measures used to encourage investment, particularly from overseas; and discuss the fiscal implications of this industrial policy and the changes in taxation that have been made over time in the search for an efficient and high-yield tax system.
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Hall, Bronwyn, and John van Reenen. How Effective are Fiscal Incentives for R&D? A New Review of the Evidence. Cambridge, MA: National Bureau of Economic Research, April 1999. http://dx.doi.org/10.3386/w7098.

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Roca, Jerónimo. Evaluation of the Effectiveness and Efficiency of Tax Benefits. Inter-American Development Bank, June 2010. http://dx.doi.org/10.18235/0006626.

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This paper analyzes the role of fiscal incentives in developing countries and provides a theoretical evaluation of benefits and costs of certain taxes. It also reviews the most notable characteristics of tax incentives frequently granted in Latin America are revised. Special attention is paid to their effectiveness, administration costs, and distortions in allocating resources.
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Souza, Saulo, Carlos Pereira, and Marcus André Melo. The Political Economy of Fiscal Reform in Brazil: The Rationale for the Suboptimal Equilibrum. Inter-American Development Bank, February 2010. http://dx.doi.org/10.18235/0010929.

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This project examines fiscal reforms in Brazil since the 1990s, particularly in taxation, budgeting, and fiscal federalism. While recentralizing fiscal authority and massively expanding the extractive capacity of the state, policymakers chose not to revamp an inefficient tax system that has nonetheless proven capable of generating high levels of revenue. In budgeting, the economic crises of the mid-1990s prompted the government to rein in subnational fiscal imbalances but discouraged policymakers from introducing major changes in the tax system. As the executive derives utility from fiscal stability and inflation control because of electoral incentives and credibility gains in international markets, reform initiatives can generate political benefits for incumbent politicians. The paper finally argues that the Achilles heel of the sustainability of the Fiscal Responsibility Law is its enforcement technology: the -Tribunais de Contas-.
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Steiner, Roberto, Alberto Carrasquilla, and Alberto Alesina. Decentralization in Colombia. Inter-American Development Bank, September 2002. http://dx.doi.org/10.18235/0008531.

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This working paper focuses on four issues: (i) the rules of allocation of fiscal resources to different localities; (ii) the rules concerning how localities can spend fiscal transfers from the center; (iii) the rules concerning the balance of local governments' budgets; and (iv) issues concerning incentives for local politicians. This working paper is organized as follows: Section 2 describes the current situation and problems related to fiscal decentralization in Colombia. Section 3 discusses the policy issues related to fiscal federalism with an 'eye' focused on those more relevant for Colombia. Section 4 illustrates our proposal for reforms.
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