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Journal articles on the topic 'Fiscal operations'

Author: Grafiati

Published: 2 June 2025

Last updated: 31 July 2025

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1

Benjamin-Alvarado, Jonathan, and Regina Chavis. "APSA's Financial Operations 2011–2012." PS: Political Science & Politics 46, no. 01 (2013): 173–77. http://dx.doi.org/10.1017/s1049096512001631.

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The purpose of this report is to inform APSA's membership about the association's financial health for the 2011–2012 fiscal year. This report provides an overview of APSA's assets and current financial operations.

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Thelen, Kathleen, and Regina Chavis. "APSA's Financial Operations 2012–2013." PS: Political Science & Politics 47, no. 01 (2013): 227–31. http://dx.doi.org/10.1017/s104909651300187x.

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The purpose of this report is to inform APSA's membership about the association's financial health for the 2012–2013 fiscal year. This report provides an overview of APSA's assets and current financial operations.

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3

Rybáček, Václav, and Julius Janáček. "On separation of monetary and fiscal operations in macroeconomics statistics." Financial Internet Quarterly 18, no. 4 (2022): 1–11. http://dx.doi.org/10.2478/fiqf-2022-0023.

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Abstract The aim of the paper is to discuss one of the major topical and controversial issues in contemporary statistics, which is the separation of monetary and fiscal operations in national accounts. This issue revolves mainly around the operation of public financial institutions mandated to carry out monetary as well as fiscal transactions on behalf of governments. After discussing the methodological dimension of the point at issue, the paper numerically demonstrates the impact on final figures given the existing data constraints. Admittedly, substantial changes to the current recporting ma

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4

Kurniawan, Wahyu Arga, and Akhmad Khisni. "Juridical Analysis of the Implementation on Project of National Agrarian Operations (PRONA) In the Regency of Blora." Jurnal Akta 6, no. 4 (2020): 747. http://dx.doi.org/10.30659/akta.v6i4.7593.

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Blora Regency is one of regencies in east end of Central Java province of the run National Agricultural Operations Program or commonly referred to PRONA. In fiscal year 2017 this amount PRONA in Blora Regency is one of the largest in Central Java province that is the number 25000 certification of land. Implementation of the National Agricultural Operations Program also involves various parties including the Government of Blora, Blora Regency Land Office and Regency Head / Head of Village related to the implementation of the National Agricultural Program's operation. Research methods which I us

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5

Idris, Miftahu, and Rosni Bakar. "Fiscal Operations and Macroeconomic Growth: The Nigerian Experience." International Journal of Social and Administrative Sciences 2, no. 1 (2017): 31–44. http://dx.doi.org/10.18488/journal.136.2017.21.31.44.

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Idris, M., and R. Bakar. "Fiscal operations and macroeconomic growth: The Nigerian experience." International Journal of Business Management and Social Research 3, no. 1 (2017): 162–78. http://dx.doi.org/10.18801/ijbmsr.030117.19.

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KUDRJASHOV, Vasyl. "Management of budget operations according to fiscal rules." Fìnansi Ukraïni 2018, no. 277 (2018): 31–51. http://dx.doi.org/10.33763/finukr2018.12.031.

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Boiţă, Marius, Florin Cornel Dumiter, Eduard Ajtay, and Ionela Mihaela Milutin. "Operations with Excise Goods, Sanctions Vs. Misdemeanors." Journal of Legal Studies 30, no. 44 (2022): 1–12. http://dx.doi.org/10.2478/jles-2022-0012.

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Abstract The present work analyzes the trade with excise goods and is addressed to traders of excise goods, entrepreneurs, as well as practitioners in the financial and accounting field, who, in the transactions made with excise goods, may violate the relevant legislation, and may be sanctioned as a contravention, or as the case may be, criminal. Given that the sale of excisable products represents a high fiscal risk, the fiscal authorities have introduced a series of laws, acts, and provisions, including the regulation to use electronic invoicing using the SAF-T (Standard Audit File for Taxat

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9

ALMEIDA CAMBRANO, Saira Magaly, Rosa María MARTÍNEZ JIMÉNEZ, and Lisbeth Jacinto Castillo. "IMPORTANCE OF THE MATERIALITY OF TAX OPERATIONS IN MEXICO." Sociálno-ekonomická revue 21, no. 1 (2023): 22–28. http://dx.doi.org/10.52665/ser20230103.

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The tax authorities in Mexico, due to the improper use of Digital Tax Receipts over the Internet and based on the electronic tax information issued by taxpayers that generate tax evasion, establishes the scheme of Simulated Operations with two aspects, the Companies that Bill Operations Simulated and the Companies that Deduct Simulated Operations, based on article 69-B of the Fiscal Code of the Federation, in which taxpayers are required to demonstrate the materiality of the acts they carry out, that is, the reality of their fiscal operations . The objective of the investigation is to demonstr

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10

Idris, Miftahu, Rosni Bakar, and Tunku Salha Tunku Ahmad. "The effects of fiscal operations on economic growth and stability in Nigeria: empirical evidence based on time series data." International Journal of Accounting and Economics Studies 6, no. 1 (2018): 36. http://dx.doi.org/10.14419/ijaes.v6i1.9258.

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This study examines the effects of fiscal operations on the economic growth and stability with the view to identifying its significance on real output growth and sustainable development. The study utilises an annual time series data covering the period of 1980 to 2015 and further adopts an ARDL model for estimation. The estimated model is sub-divided into two: the Baseline model and the Alternative model. While the former measures the effects of economic growth, the latter accounts for the effects of economic stability. The ARDL Bound testing show the existence of long-run relationship among t

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McDonald, Bruce D., and Craig S. Maher. "Do We Really Need Another Municipal Fiscal Health Analysis? Assessing the Effectiveness of Fiscal Health Systems." Public Finance and Management 19, no. 4 (2020): 270–96. http://dx.doi.org/10.1177/152397212001900402.

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One of the difficulties faced in the effective and efficient management of public organizations is the understanding of when the organization is showing symptoms of financial distress. Administrators and researchers alike have typically relied upon financial condition systems such as Brown's (1993) 10-point test and Wang, Dennis, and Tu's (2007) financial condition index (FCI). the evidence is mounting that these systems are ineffective at predicting fiscally distressed communities; however, previous studies are limited to either case studies or entities in a few states. in an attempt to gener

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12

BOUKHAROUBA, Keltoum. "CONTROL FISCAL (COMPARATIVE STUDY)‎." International Journal of Humanities and Educational Research 4, no. 3 (2022): 153–61. http://dx.doi.org/10.47832/2757-5403.14.10.

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The fiscal administration possesses a number of powers, which is known as the fiscal authority, which gives it the ability to monitor the validity of written declarations, and taxes paid by taxpayers. In order to carry out control operations, the Algerian legislator developed a set of legal and regulatory texts, to control and suppress tax evasion and fraud, and to ensure a fair distribution of the tax burden among individuals according to their contributing ability. fiscal administration.‎ Key words: The Fiscal Administration, The Fiscal Authority, Taxpayers, Tax Evasion and Fraud.

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13

Croitoru, Lucian. "The Liquidity Trap, Democracy and Central Bank Independence." Annals of the Alexandru Ioan Cuza University - Economics 61, no. 1 (2014): 16–29. http://dx.doi.org/10.2478/aicue-2014-0002.

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Abstract In the wake of the financial crisis, central banks in developed countries performed unconventional operations that are fiscal in nature. On one hand, we support the view that such operations, which are not fully democratic, might lead to loss of central bank operational independence and discuss some difficulties that central banks might face when reversing quantitative easing. On the other hand, we show that, in the middle of a financial crisis, such operations are best performed by central banks. To avoid this potential conflict, the society needs to identify the best means by which

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Cazacu, Vitalie, and Alexandru Marit. "International instruments and procedural aspects in the process of avoiding double taxation in terms of the application of international treaties in the Republic of Moldova." International Relations Plus, no. 1(21) (2022): 112–26. http://dx.doi.org/10.52327/1857-4440.2022.1(21).14.

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The conventions are the norms superior to signatory states’ laws. The object of the fiscal conventions is the restriction of the fiscal super tasks that result from operations that imply outcome transfers as well as, the promotion of development of economic relations with a foreign state. The double international fiscal taxation must be examined according to the fiscal policy peculiarities and the ways of taxation used by different states. That’s why, in order to achieve this goal, we use instruments and means that lead to the double taxation avoidance.

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15

Auerbach, Alan J., and Maurice Obstfeld. "The Case for Open-Market Purchases in a Liquidity Trap." American Economic Review 95, no. 1 (2005): 110–37. http://dx.doi.org/10.1257/0002828053828473.

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Prevalent thinking about liquidity traps suggests that the perfect substitutability of money and bonds at a zero short-term nominal interest rate renders open-market operations ineffective for achieving macroeconomic stabilization goals. We show that even were this the case, there remains a powerful argument for large-scale open market operations as a fiscal policy tool. As we also demonstrate, however, this same reasoning implies that open-market operations will be beneficial for stabilization as well, even when the economy is expected to remain mired in a liquidity trap for some time. Thus,

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16

Jenny, Hans H. "The Economics of American Universities: Management, Operations, and Fiscal Environment." Journal of Higher Education 62, no. 2 (1991): 234–37. http://dx.doi.org/10.1080/00221546.1991.11774121.

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17

Schabert, Andreas. "Interactions of Monetary and Fiscal Policy via Open Market Operations." Economic Journal 114, no. 494 (2004): C186—C206. http://dx.doi.org/10.1111/j.0013-0133.2004.00205.x.

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18

Jenny, Hans H., Stephen A. Hoenack, and Eileen L. Collins. "The Economics of American Universities: Management, Operations, and Fiscal Environment." Journal of Higher Education 62, no. 2 (1991): 234. http://dx.doi.org/10.2307/1982151.

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19

Tymoigne, Eric. "Government monetary and fiscal operations: generalising the endogenous money approach." Cambridge Journal of Economics 40, no. 5 (2016): 1317–32. http://dx.doi.org/10.1093/cje/bew012.

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20

Haryono, Haryono. "The Relationship between Public Debt, Government Efficiency, and Corruption Control on Fiscal Sustainability in Indonesia." West Science Journal Economic and Entrepreneurship 3, no. 02 (2025): 301–9. https://doi.org/10.58812/wsjee.v3i02.1943.

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This study explores the relationship between public debt, government efficiency, and corruption control in the context of fiscal sustainability in Indonesia. Using a normative qualitative research approach, the study analyzes legal frameworks, government policies, and institutional reports to assess how these three factors interact and affect fiscal health. The findings indicate that while Indonesia’s public debt remains within manageable limits, challenges in government efficiency and corruption control undermine the optimal use of public resources and exacerbate fiscal deficits. The analysis

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21

Costa, Marcelo Vilela de Carvalho, and Marcos Roberto Vasconcelos. "Uma estimativa do impacto das instituições orçamentárias sobre o equilíbrio fiscal dos países da América do Sul: 1975-2017." Research, Society and Development 10, no. 10 (2021): e420101019101. http://dx.doi.org/10.33448/rsd-v10i10.19101.

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Entender os fatores que influenciam o desempenho fiscal de um país se revela imperativo para alcançar uma política fiscal equilibrada e sustentável no longo prazo. Assim, com esse trabalho a proposta é responder essa questão analisando o impacto das instituições e regras fiscais sobre o resultado primário para uma amostra de países da América do Sul. Para tal objetivo foi utilizado a aplicação de modelo econométrico. O resultado revela o impacto das instituições e regras fiscais, e ainda de outras variáveis econômicas e políticas de controle. A conclusão é de que as instituições fiscais contri

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22

Gurvich, E., I. Belyakov, and I. Prilepskiy. "Oil supercycle and fiscal policy." Voprosy Ekonomiki, no. 9 (September 20, 2015): 5–30. http://dx.doi.org/10.32609/0042-8736-2015-9-5-30.

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Long-term trends in oil price are discussed in the article. We find out that both short- and long-term projections mainly extrapolate into the future current developments in hydrocarbon prices. Meanwhile both historical data and analysis of fundamental economic mechanisms reveal supercycles - price waves with large amplitude and length amounting to several decades. Implications for fiscal policy from oil price swings are considered. We demonstrate in particular that these swings ensure high returns on the oil fund operations due to substantial gap between exchange rates at the periods of fund

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23

Sims, Christopher A. "Paper Money." American Economic Review 103, no. 2 (2013): 563–84. http://dx.doi.org/10.1257/aer.103.2.563.

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Drastic changes in central bank operations and monetary institutions in recent years have made previously standard approaches to explaining the determination of the price level obsolete. Recent expansions of central bank balance sheets and of the levels of richcountry sovereign debt, as well as the evolving political economy of the European Monetary Union, have made it clear that fiscal policy and monetary policy are intertwined. Our thinking and teaching about inflation, monetary policy, and fiscal policy should be based on models that recognize fiscal-monetary policy interactions. (JEL E31,

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24

Hime, Shawn, and Jeffrey Maiden. "The Impact of the Inequity of Capital Improvement Revenue on the Equity of Current Educational Expenditures among Oklahoma School Districts." Journal of Education Finance 45, no. 1 (2019): 80–96. http://dx.doi.org/10.1353/jef.2019.a747806.

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abstract: The purpose of this study was to examine the extent to which students in districts that have moderate or significant levels of capital funding through building and bond funds are placed at a relative resource advantage compared to students in districts with fewer funds from these two sources. Additionally, the study examines the extent to which crossover funding impacts the equity of current education fiscal support. The results indicate that current operations funding in the state are distributed with a relatively high degree of fiscal equity, whereas capital funding is inequitably

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25

Delia, David, and Nicolaescu Cristina. "Perspectives On Accounting and Fiscal Law of Crowdfunding in Romania." Studia Universitatis „Vasile Goldis” Arad – Economics Series 27, no. 1 (2017): 1–14. http://dx.doi.org/10.1515/sues-2017-0001.

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Abstract 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 ben

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26

Jose Manuel Calderón Carrero. "Irlanda/Comisión y Apple Sales International y Apple Operations Europe: COMENTARIO A LA SENTENCIA DEL TRIBUNAL GENERAL DE LA UE, DE 15 DE JULIO DE 2020. Asunto: T-778/16 y T-892/16." Revista Técnica Tributaria 4, no. 131 (2021): 237–42. http://dx.doi.org/10.48297/rtt.v4i131.598.

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Ayudas de Estado en materia fiscal-Tax Rulings & APAs-Ventajas fiscales selectivas concedidas por una Administración tributaria-Atribución de beneficios a establecimientos permanentes-Utilización del Soft-law OCDE (arm 's length principle)

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27

Xu, Haoyang, Tao Shi, and Haoming Xu. "Preliminary Exploration of the Monetization of Land Tax in the Mid-Ming Dynasty's Western Shandong Region from an HGIS Perspective." International Journal of Social Sciences and Public Administration 3, no. 1 (2024): 294–308. http://dx.doi.org/10.62051/ijsspa.v3n1.42.

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Transportation and retention are among the most important elements of the fiscal system during the Ming Dynasty, categorized as types of tax allocations used in the collection of the land tax, reflecting the fiscal relations between central and local governments. Thus, transportation and retention are central to the fiscal operations of the Ming Dynasty. This paper compiles fiscal data from the Western Shandong Region during the Ming Dynasty and discusses the transportation, retention, and the monetization issues of the land tax during the Wanli Reform. Using Geographic Information Systems, th

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28

ASURU, CHIKANELE. "MONEY SUPPLY AND INFLATION NEXUS IN NIGERIA: THE ROLE OF EXPECTATIONS AND FISCAL OPERATIONS." Global Journal of Communication and Humanities 1, no. 1 (2022): 16–44. https://doi.org/10.5281/zenodo.7038498.

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Here, the inspiration of ‘money supply on inflation in Nigeria’ was studied by making reference to the sway of expectations and fiscal operations of the government. The paper put to use data that considered thirty-five (35) years data point ranging from 1986 through 2020. The study utilized the ‘autoregressive distributed lag’ (ARDL) technique and ‘Granger Causality’ test in analysing the data. Given the ARDL result, we observed that expectation has a substantial sway on the present inflation. Further, the F-Bounds test result reported that cointegration exi

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Restrepo-Carmona, Jaime A., Juan C. Zuluaga, Manuela Velásquez, et al. "Smart Supervision of Public Expenditure: A Review on Data Capture, Storage, Processing, and Interoperability with a Case Study from Colombia." Information 15, no. 10 (2024): 616. http://dx.doi.org/10.3390/info15100616.

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Effective fiscal control and monitoring of public management are critical for preventing and mitigating corruption, which in turn, enhances government performance and benefits citizens. Given the vast amounts of data involved in government operations, applying advanced data analysis methods is essential for strengthening fiscal oversight. This paper explores data management strategies aimed at enhancing fiscal control, beginning with a bibliometric study to underscore the relevance of this research. The study reviews existing data capture techniques that facilitate fiscal oversight, addresses

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30

KNODELL, JANE. "Profit and duty in the Second Bank of the United States' exchange operations." Financial History Review 10, no. 1 (2003): 5–30. http://dx.doi.org/10.1017/s0968565003000015.

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The Second Bank of the United States (1816–36) faced a potential trade-off between the private profits it was expected to produce for shareholders and the ‘free’ yet costly fiscal services it was mandated to provide to the Federal government during an era of westward expansion and primitive transportation networks. This article shows that the bank's large-scale dealings in domestic and foreign exchange transformed this potential trade-off into a positive synergy between the bank's private and public obligations. The bank was financially successful because it found a market niche – the provisio

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Zhang, Jean X., and Kevin T. Rich. "Municipal audit committees and fiscal policies." Journal of Public Budgeting, Accounting & Financial Management 28, no. 4 (2016): 436–66. http://dx.doi.org/10.1108/jpbafm-28-04-2016-b002.

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We investigate whether council audit committees relate to municipal fiscal policies. We find that municipalities with audit committees are associated with greater levels of own-source revenue, in that they finance municipal operations with locally raised revenues driven by charges and fees compared to municipalities without audit committees. Furthermore, municipalities with audit committees are associated with less new debt than those without audit committees, indicating more conservative use of external financing. Overall, our results are consistent with municipal audit committees, in additio

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Teslya, S., Ya Bavdyk, and M. Hlutkovskyy. "INTERNATIONAL INVESTMENT OPERATIONS AS A SOURCE OF FISCAL RISKS FOR UKRAINE." Visnyk of the Lviv University. Series Economics, no. 57 (December 18, 2019): 184–92. http://dx.doi.org/10.30970/ves.2019.57.0.4020.

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33

Gitlin, Melvin C. "Strategic Planning, Operations Management, and Fiscal Analysis and Control: Organizational Imperatives." Pain Medicine 4, no. 4 (2003): 308–10. http://dx.doi.org/10.1111/j.1526-4637.2003.03050.x.

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34

Nazeri, Mahmoud, Mercedes Maroto-Valer, and Edward Jukes. "The Fiscal Metering of Transported CO2-Rich Mixtures in CCS Operations." Energy Procedia 114 (July 2017): 6766–77. http://dx.doi.org/10.1016/j.egypro.2017.03.1808.

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35

Stewart, Jim. "Fiscal incentives, corporate structure and financial aspects of treasury management operations." Accounting Forum 29, no. 3 (2005): 271–88. http://dx.doi.org/10.1016/j.accfor.2005.03.001.

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ADAMA, Joseph Ibrahim, Bright Onoriode OHWOFASA, and Victor Ahmed AYODELE. "FISCAL DEFICIT AND THE GROWTH OF DOMESTIC OUTPUT IN NIGERIA." Theoretical and Practical Research in the Economic Fields 10, no. 2 (2019): 150. http://dx.doi.org/10.14505/tpref.v10.2(20).08.

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The study focuses on the relationship between fiscal deficit and domestic output (using agricultural output as a proxy) in Nigeria. In other to have a robust model, other parameters of fiscal operations were included as explanatory variables namely, government revenue, government expenditure and government total debt stock. The study argued that even though there are no shortages of theoretical justifications on the impact of fiscal deficit on the national domestic output, empirical probe of the issue is scarcely pursued most especially for the agricultural sector. The model was estimated usin

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37

Rupali, Kadam. "JAVA In Real Time And Its Applications." International Journal of Advance and Applied Research S6, no. 23 (2025): 92–95. https://doi.org/10.5281/zenodo.15193551.

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<em>Java has established itself as a protean and platform-independent programming language, extensively used in colorful disciplines, including real- time systems. Real- time Java extends the capabilities of standard Java by offering deterministic prosecution, predictable response times, and enhanced memory operation. The preface of the Real- Time Specification for Java (RTSJ) has enabled Java to meet the strict conditions of real- time operations, similar as minimum scrap collection hindrance and precedence- grounded scheduling.This paper explores the part of Java in real- time surroundings,

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Silva Arraes, Jeremias Pereira da, José Matias-Pereira, and João Abreu Faria Bilhim. "Fiscal Pedal: Fraud or Creative Accounting? A Theoretical Understanding of the Dangerous Fiscal Cycles that Affected the Brazilian Economy." International Journal of Economics and Finance 15, no. 12 (2023): 16. http://dx.doi.org/10.5539/ijef.v15n12p16.

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This essay aims to discuss, in a theoretical way, how creative accounting is presented in Brazil in the years 2014 and 2015, which resulted in an impeachment process and affected the Brazilian economy. The methodology is qualitative with the application of content and document analysis techniques. The basis of the accounting information is taken from the analyzes of the special impeachment commission and the Federal Court of Auditors in relation to the accusation of a crime of fiscal responsibility to the detriment of the president of the republic. The research discusses the accounting operati

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Farina, Crystel L., and Kellie Bryant. "Simulation-Based Operations." Annual Review of Nursing Research 39, no. 1 (2020): 181–200. http://dx.doi.org/10.1891/0739-6686.39.181.

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Simulation pedagogy and the operations of simulation-based experiences have become an integral part of healthcare education. Academic and healthcare institutions constructed simulation centers or dedicated simulation spaces to provide simulation-based experiences for multiple health professions. Architectural designs resemble acute care settings that have the flexibility to change or include virtual reality and enhanced technology. Professional organizations have standards of best practice, credentialing requirements, and accreditation standards that support the need for high-quality, high-fid

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Farina, Crystel L., and Kellie Bryant. "Simulation-Based Operations." Annual Review of Nursing Research 39, no. 1 (2020): 181–200. http://dx.doi.org/10.1891/0739-6686.39.181.

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Simulation pedagogy and the operations of simulation-based experiences have become an integral part of healthcare education. Academic and healthcare institutions constructed simulation centers or dedicated simulation spaces to provide simulation-based experiences for multiple health professions. Architectural designs resemble acute care settings that have the flexibility to change or include virtual reality and enhanced technology. Professional organizations have standards of best practice, credentialing requirements, and accreditation standards that support the need for high-quality, high-fid

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41

Silva, Leinad de Carvalho, Daiane Pias Machado, and Alexandre Costa Quintana. "Índice de risco fiscal municipal (IRFM): um instrumento para gestão de riscos em governos locais." Research, Society and Development 11, no. 8 (2022): e32011831003. http://dx.doi.org/10.33448/rsd-v11i8.31003.

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O objetivo desse estudo é estabelecer um Índice de Risco Fiscal Municipal (IRFM), construído por indicadores contábeis, capaz de sinalizar a condição econômico-financeira gerada pelas decisões fiscais tomadas no curto e médio prazo; diferente de outros índices encontrados na literatura, que valorizam aspectos estritamente orçamentários na avaliação do Risco Fiscal de entidades públicas. Para elaborar o IRFM, foi desenvolvida uma metodologia de cálculo que utilizou os indicadores contábeis: endividamento geral; endividamento de curto prazo; endividamento financeiro imediato; participação das dí

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42

Repousis, Spyridon. "Greek fiscal crisis and measures to safeguard financial stability." Journal of Financial Regulation and Compliance 23, no. 4 (2015): 415–30. http://dx.doi.org/10.1108/jfrc-12-2014-0050.

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Purpose – The purpose of this paper is to present measures and policies followed during the Greek fiscal crisis to safeguard financial stability. Design/methodology/approach – Greece since 2009 was subjected to the Excessive Deficit Procedure and a government debt crisis due to the arrival of the global economic crisis leading to a major economic and banking crisis. Two huge bailout loans and programs helped Greece avoid default. However the second bailout loan and participation of banks in the Private Sector Involvement caused losses to the banking system that amounted to €37.7 billion. To de

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43

Loboda, N. O., O. М. Chabaniuk, and T. I. Spodaryk. "RSO as a Way to Organize Primary Account Data: The Fiscal Aspect." Business Inform 1, no. 528 (2022): 302–8. http://dx.doi.org/10.32983/2222-4459-2022-1-302-308.

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The processes of production and application of the registrar of settlement operations (RSO) in the field of cash circulation and settlement operations are very much relevant, because in the context of an increase in the amount of information processed by enterprises, the question arises about the speed, quality and accuracy of accounting, reporting and analysis of the results of activities and control over its implementation by regulatory authorities. Of particular importance are studies of the use of RSO as one of the means of regulating money circulation by economic entities for making effec

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Odueneka, Ebere Anagha, and Anagha Emiemu Odunek. "The Impact of Fiscal Deficit and Nigeria’s Economic Development." International Journal of Scientific Research and Management (IJSRM) 13, no. 07 (2025): 9324–31. https://doi.org/10.18535/ijsrm/v13i07.em03.

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This study descriptively appraised the impact of fiscal deficit and its implication on Nigeria’s economic development from 1990 to 2025. It was observed that Nigeria’s fiscal operations for about 37 years had resulted in deficit in 35 years and surpluses for only two years. Surprisingly, the increasing fiscal deficit had been skewed in favour of recurrent expenditure at the expense of capital expenditure. This pattern of deficit expenditure that is heavily recurrent in nature is not capable of driving economic development in the long run as advocated by economic theorists. Specifically, the st

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Coelho, Nirleide Saraiva, Raimir Holanda Filho, Mauricio Benegas, and George Henrique de Moura Cunha. "Primary result: a study on the fiscal capacity of the government of the state of Ceará, Brazil." IOSR Journal of Business and Management 27, no. 6 (2025): 07–12. https://doi.org/10.9790/487x-2706120712.

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This study analyzes the fiscal capacity and management of the Government of the State of Ceará, Brazil, between 2018 and 2023, focusing on compliance with the primary result targets stipulated by the Fiscal Responsibility Law (LRF). Using data from the Budgetary Guidelines Law (LDO) and the Summarized Report on Budget Execution (RREO), the research evaluates the relationship between fiscal planning and budget execution. The results demonstrate that in every year of the period, the State achieved primary surpluses, consistently exceeding the established targets, including in the years when a de

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Saeed, Khalid. "Taxation of Fiat Money Using Dynamic Control." Systems 10, no. 3 (2022): 84. http://dx.doi.org/10.3390/systems10030084.

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The treasury analogy is widely used in most countries in the execution of fiscal policies striving to match taxation with public expenditure while, at the same time, the central banks tinker with interest rates and reserve requirements and conduct open market operations for regulating money supply. This paper investigates the relevance of those policy actions to the ubiquitous use of fiat money tokens which in addition to meeting public expenditure and paying taxes also facilitate transactions in the economy. A parsimonious model of the macroeconomic system subsuming the prevalent fiscal and m

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Shehu, Maimuna M., and Ibrahim M. Adamu. "Determinants of Budget Deficit in Nigeria." Journal of International Business, Economics and Entrepreneurship 6, no. 1 (2021): 1. http://dx.doi.org/10.24191/jibe.v6i1.14199.

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This paper investigates the factors governing the determination of budget deficit in Nigeria from 1981q1 through 2016q4. Our methodology is based on Johansen cointegration and Vector Error Correction model (VECM) approach. The result from the Johansen cointegration test suggests one cointegrating vector, which indicates the existence of a long run cointegrating relationship. Evidence from the long run and short run parameters suggest that exchange rate, interest rate and one year lag of budget deficit are the major determinants of budget deficit. Therefore, to achieve a realistic fiscal surplu

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KUDRYASHOV, Vasyl. "RULES AND ADJUSTMENT OF FISCAL POLICY." Economy of Ukraine 2018, no. 11-12 (2018): 47–59. http://dx.doi.org/10.15407/economyukr.2018.11.047.

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The issue of using fiscal rules in budget policy implementation is covered (namely, one of the innovative mechanisms aimed at limiting fiscal imbalances and enhancing positive impacts on economic and social development). An analysis of approaches to determining the content of fiscal rules is carried out. The content’s interpretation is proposed, which reflects not only restrictive, but also corrective functions. The IMF recommendations on application of fiscal rules and supranational regulation of budget policy in the framework of integration associations, as well as their positive and negativ

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Chelliah, Raja J. "Financial and Fiscal Sector Reforms in Asian Countries." Asian Development Review 11, no. 02 (1993): 47–71. http://dx.doi.org/10.1142/s0116110593000089.

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In the late seventies and eighties fiscal and financial sector reforms have been an integral and complementary part of the overall structural reform of the economies in several Asian countries. Apart from the obvious need to increase the efficiency of operations in the financial sector, including attempts to improve the efficiency and productivity of the real sector of the economy, reforms in the financial sector were also called for to make that sector capable of serving the emerging multiple needs of the growing real sector…

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KUDRJASHOV, Vasyl. "Application of fiscal rules in the period of overcoming the consequences of the war." Fìnansi Ukraïni 2023, no. 10 (2023): 51–72. http://dx.doi.org/10.33763/finukr2023.10.051.

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Introduction. During the period of overcoming the consequences of the COVID-19 pandemic and the full-scale Russian invasion of Ukraine, the risks of compliance with fiscal rules have intensified. Fiscal policy restrictions imposed by them restrained the active budget expansion necessary to increase spending and attract resources to finance adopted state programs. The task of revising the application of fiscal rules, determining rational levels of state budget financing, and preventing critical levels of the state debt from exceeding has arisen. Problem Statement. The negative effects of the pa

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