Academic literature on the topic 'Fiscal policy Intergovernmental fiscal relations Finance'
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Journal articles on the topic "Fiscal policy Intergovernmental fiscal relations Finance"
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Lunina, Inna. "Options of Intergovernmental Fiscal Relations Reform in the Ukraine." Ekonomika 85 (January 30, 2009): 19–28. http://dx.doi.org/10.15388/ekon.2009.0.5120.
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Reform of the system of public finance is a key problem in the transformation processes of the Ukraine’s economy. Development of efficient methods of financial policy is especially important in the context of strategic challenges of economic growth, the competitiveness of the national economy, and convergence of the level of socio-economic development between different regions of the country. Most elements of the modern system of the Ukraine’s public finance were formed as far back as during the Soviet era, under the conditions of command and administrative economy, when neither the state budget, nor the local ones played any active role, but were a mere monetary reflection of the plans of socio-economic development. On the other hand, in market economies, public finance plays an important role in the provision of economic growth and efficient use of national economic resources, as well as in the solution of the problems related to social equity.During recent years, the attempt to reform intergovernmental fiscal relations in the Ukraine have failed either to create a well-balanced system for the distribution of powers between central state authorities and local government, or to elaborate adequate and transparent mechanisms for the formation of local budgets. The reason is that most problems of the local budgets are mostly treated by policy makers and local authorities in the context of the need to provide local budgets with “sufficient” financial resources.We emphasize that creation of an efficient budget system is not limited to a mere re-distribution of revenues between central and local budgets. Investigation of theoretic and methodological foundations of the development of the components of the system of public finance and intergovernmental fiscal relations in the Ukraine let us conclude that such development should be based on the use of economic principles and criteria as to the distribution of powers between the central authorities and local government. Furthermore, a consistent fiscal policy is needed, which would promote not only the convergence between the local budgets’ expenditures, but also, and first of all, the regions’ socio-economic development.
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Shevchuk, Oleg, and Valentyna Martynenko. "An integrated approach to assessing the level of fiscal policy decentralization." Investment Management and Financial Innovations 17, no. 1 (February 12, 2020): 49–63. http://dx.doi.org/10.21511/imfi.17(1).2020.05.
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The main purpose of this study is to introduce an integrated approach to the methodology of assessing the level of fiscal policy decentralization. It is proposed to evaluate the fiscal policy decentralization of the state according to three functional components: decentralization of the process of local budget revenues formation (includes five indicators); decentralization of local budget structure (includes six indicators); decentralization of intergovernmental budgetary relations (includes five indicators). The expediency of forming an integral indicator of the level of fiscal policy decentralization as the geometric mean of three sub-indexes formed by its main functional components is substantiated. It has been proved that the level of fiscal decentralization in Ukraine decreased at the end of 2017, compared to 2004, but was medium with acceptable risks of fiscal policy modernization. Instead, in 2014, the lowest numerical value of the decentralization level was recorded, which corresponded to the critical level of the integral indicator with significant obstacles to the modernization of fiscal policy. The results obtained confirm the feasibility of implementing the decentralization reform in Ukraine, which started in 2014, and demonstrate its effectiveness.
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Abuselidze, George. "The intergovernmental relations and their regulation in the context of decentralization of fiscal policy." E3S Web of Conferences 280 (2021): 02010. http://dx.doi.org/10.1051/e3sconf/202128002010.
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The suspension of economic relations as a result of the global pandemic has severely affected the country’s peripheries. Unequal development of territorial units and overcoming socio-economic problems is the biggest challenge of any country. To address these challenges, the country needs to mobilize large amounts of finance and make optimal allocations. Intergovernmental relations play an important role in the effective implementation of the transformation of the country’s economic and political system. The aim of the paper is to study the characteristics of revenue mobilization and distribution between the levels of the fiscal system. There are developed some recommendations for improving inter-budgetary relations based on the experience of different countries. The recommendations proposed as a result of the research analysis can be used for both theoretical (for lecture) and practical (for legislative) purposes.
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Rodden, Jonathan, and Erik Wibbels. "Beyond the Fiction of Federalism: Macroeconomic Management in Multitiered Systems." World Politics 54, no. 4 (July 2002): 494–531. http://dx.doi.org/10.1353/wp.2002.0016.
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Recent research on federalism is extremely divided. While some tout the benefits of “market-preserving” federalism, others point to the fragmentation and incoherence of policy in federal states. This research bridges the divide by analyzing the political andfiscalstructures that are likely to account for the highly divergent economic experiences of federal systems around die world. To test these propositions, the authors use an original data set to conduct analyses of budget balance and inflation infifteenfederationsaround the world from 1978 through 1996. The empirical research suggests that the level of fiscal decentralization, the nature of intergovernmental finance, and vertical partisan relations all influence macroeconomic outcomes. The find- ings have broad implications for the widespread move toward greater decentralization and for the theoretical literatures on federalism and macroeconomics.
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Wellen, Richard, Paul Axelrod, Roopa Desai-Trilokekar, and Theresa Shanahan. "The Making of a Policy Regime: Canada's Student Finance System since 1994." Canadian Journal of Higher Education 42, no. 3 (December 31, 2012): 1–23. http://dx.doi.org/10.47678/cjhe.v42i3.2104.
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This paper examines the pattern of decision-making, lobbying, and influence that led to the landmark series of federal student assistance policies introduced by Jean Chrétien’s Liberal government in the late 1990s. The package of new initiatives—dubbed the Canada Opportunities Strategy—not only partially reversed an earlier period of fiscal restraint but also brought a new emphasis on direct forms of student assistance such as grants, bursaries, and tax credits. However, programs such as the Canada Millennium Bursaries and the Canada Education Savings Grants, despite their focused approach and innovative structure, came to be regarded as weak policy tools when measured against their ostensible goals of widening access to post-secondary education and efficiently targeting student assistance on the basis of need. The new policy regime also failed to fulfil nearly two decades of previous efforts by policy-makers to transform Canada’s student debt program into a systematic income-contingent loan program. We offer explanations of this pattern of policy inconsistency and incoherence by examining the awkward challenges of intergovernmental relations in the Canadian federal system as well as the fragmentation and competing goals now evident in student assistance policy networks. We contrast the student finance policy regime with the arguably more coherent set of research and innovation policies established by the federal government during the same period. We use policy network analysis as our theoretical framework, and we use data from our extensive interviews with higher education stakeholders and policy-makers to provide empirical support.
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Zdražil, Pavel, and Bohuslav Pernica. "Property Tax and Quality of Life in the Czech Municipalities: Does the Policy of Raising Local Coefficient Imply Potential or Risk for Development?" Review of Economic Perspectives 18, no. 2 (June 1, 2018): 123–36. http://dx.doi.org/10.2478/revecp-2018-0007.
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Abstract Since the 1990s, the Czech intergovernmental fiscal relations have been undergoing a transformation. One of the measurements strengthening the autonomy of local authorities was the introduction of the instrument of the local coefficient in 2009 which provided the municipalities with the possibility to raise real estate tax in order to maximize their revenues. The aim of this article is to statistically analyse the impact of this instrument on the quality of life in a sample of Czech municipalities which have changed the local coefficient from 1 up to 5. The empirical analysis consists of two parts - a non-parametrical correlation analysis and paired difference testing. It is carried out in context of population ageing versus population growth, and the availability of basic public services (education, health care, communication, public safety). The analysis proves that there are great differences between the municipalities that have increased the real estate taxes and municipalities that have not. In the second case, the municipalities are more threatened by population ageing as they face the growth of population while the number of working age citizens is declining together with the provision of public services. Meanwhile, the municipalities that have increased the coefficient of real estate taxes have experienced increase in both population and working age population sizes. Such municipalities do not face the problem of shrinking of public services. Also, the policy of raising local coefficient implies a potential for ongoing development of districts.
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Shieh, Shawn, and Roy Bahl. "Fiscal Policy in China: Taxation and Intergovernmental Fiscal Relations." CrossRef Listing of Deleted DOIs 30, no. 2 (2000): 113. http://dx.doi.org/10.2307/3331090.
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Mello, Luiz R. "Intergovernmental Fiscal Relations: Coordination Failures and Fiscal Outcomes." Public Budgeting Finance 19, no. 1 (March 1999): 3–25. http://dx.doi.org/10.1046/j.0275-1100.1999.01154.x.
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GORDIN, JORGE P. "Intergovernmental Fiscal Relations, ‘Argentine Style’." Journal of Public Policy 26, no. 3 (October 30, 2006): 255–77. http://dx.doi.org/10.1017/s0143814x06000535.
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This study assesses the explanatory power of two competing views about intergovernmental fiscal transfers; one emphasizing the traditional neoclassical approach to federal-subnational fiscal relations and the other suggesting that transfers are contingent on the political fortunes and current political vulnerability of each level of government. These models are tested using data from Argentina, a federation exhibiting one of the most decentralised fiscal systems in the world and severe imbalances in the territorial distribution of legislative and economic resources. Over-represented provinces ruled by governors who belong to parties different to that controlling the national executive can bring into play their representational advantages to attract shares of federal transfers beyond social welfare criteria. This finding suggests that decision makers in federal countries must pay close heed to the need to synchronize institutional reforms and fiscal adjustment.
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Hickey, Alison. "HIV/AIDS Spending Policy and Intergovernmental Fiscal Relations." South African Journal of Economics 70, no. 7 (September 2002): 597–605. http://dx.doi.org/10.1111/j.1813-6982.2002.tb01193.x.
Full textDissertations / Theses on the topic "Fiscal policy Intergovernmental fiscal relations Finance"
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Delage, Benoit. "Three essays on policy function assignment in a federation." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1997. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/nq25040.pdf.
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Kemmet, Lynndee Ann. "Intergovernmental fiscal policy in California: The 1993 property tax shift." CSUSB ScholarWorks, 1994. https://scholarworks.lib.csusb.edu/etd-project/912.
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Bakar, Ismail H. "Fiscal federalism : the study of federal-state fiscal relations in Malaysia." Thesis, University of Hull, 2004. http://hydra.hull.ac.uk/resources/hull:5603.
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The subject of fiscal federalism has been associated for many years with economics, in particular with the study of public finance. However, its political dimension is often neglected. This is the case in the conventional study of fiscal federalism in Malaysia, which focuses on the economic perspective. The aim of this thesis is to examine the design, implementation and problem of fiscal federalism in Malaysia as a political process in promoting national integration and the unity of the federation. This research is based on an intrinsic case study approach as the subject of fiscal federalism attracts strong public interest, which requires an in-depth study of the case. In doing this research, a combination of narrative report, statistical analysis and interview has been used. One of the significant findings of this research is that the design of fiscal federalism in Malaysia is essentially based not on the federal spirit, but on the strong central government theme imposed by the colonial authority concomitant to the historical and political background to the formation of the federation. As a result, today, fiscal federalism displays a federal bias and mounting centripetal forces, even to the extent of coercion on the states, making the federal government grow bigger and more dominant, financially and politically. Thus, the working of fiscal federalism depends not on what is enshrined in the Constitution and federal spirit but on centre-state political interactions. If states' politics are not affiliated with the ruling political party that control the federal government, federal-state fiscal relations will be strained. The effects are felt in petroleum royalties payments, disbursement of grants, borrowing and other form of fiscal 'sanction' imposed by federal executive supremacy. On the other hand, if the states are ruled by the same political party, they become financially complacent. To all intents and purposes, the exclusive control of revenue sources by the centre has enabled the federal government to prevent most states from falling to the opposition party, thus ensuring a majority in parliament. The outcome is that the states are subordinated and subservient to the centre and hence the futures of the states are subject to the federal government's 'unilateral action'. In the long run, Malaysia is moving towards becoming a unitary state. This is the antithesis of the federal spirit, and thus becomes a threat to the federation. Therefore, fiscal federalism is a crucial acid test of the viability of any federation. Fortunately, thus far, Malaysian federalism had passed the test, though the states find more pain than gain. In the final analysis, this thesis suggests that structural reform of the federal-states' financial arrangements should be undertaken in order to strengthen the states' finances and subsequently reduce the states' dependence on the largesse of the federal government for funds.
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Vo, Duc Hong. "The economics of measuring fiscal decentralisation." UWA Business School, 2008. http://theses.library.uwa.edu.au/adt-WU2008.0210.
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This thesis investigates economic aspects of the measurement of fiscal decentralisation to establish how a nation's fiscal arrangements can be consistently measured, so they can be compared internationally. A new index of fiscal decentralisation is developed that reflects two key elements of the theory of fiscal decentralisation: the fiscal autonomy of subnational governments; and their fiscal importance. The role of fiscal inequality in subnational governments' public finances is also considered. The thesis consists of nine chapters which are distinct but closely related. These nine chapters can be divided into the three
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Tochkov, Kiril. "Fiscal decentralization and regional stabilization during transition evidence from China /." Diss., Online access via UMI:, 2005.
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Kwada, Zachariah Daniel. "A fiscal decentralisation strategy for innovative local government financial management in Botswana." Thesis, Stellenbosch : Stellenbosch University, 2007. http://hdl.handle.net/10019.1/85388.
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Thesis (MPA)--Stellenbosch Univeristy, 2007.ENGLISH ABSTRACT: Decentralisation is a growing phenomenon worldwide. However, the detail of its implementation determines whether desired objectives are achieved or not. The thesis extensively interrogates this concept from economic, philosophical and political theoretical perspectives, with emphasis on the economic rationale. An international perspective has also been utilised for informing the investigation. Reference is made, in this regard, to both federal and unitary states of the developed and developing world. Botswana, a unitary and developing African country, has been found to be facing more or less the same challenges that undermine the desired benefits of fiscal decentralisation in all developing countries. However, political maturity (which is a prerequisite for decentralisation reforms) - a predictably stable commodity in Botswana -sets it apart from most other developing, if not all, African countries. With regards to decentralisation, a number of considerations framed the analysis. Firstly, the established consecutive approach to Botswana 's centralised economic planning and management has been found to be counter-productive to the financial decentralisation process. This has resulted in an over-regulated local public sector that is not conducive for taking stock of local initiative and being innovative in local affairs, mainly due to an ambiguous institutional framework. Secondly, an ad hoc financial transfer mechanism, that is neither stable nor predictable, clearly undermines integrated financial management and strategic fiscal planning at municipal level. Thirdly, a one-size-fits-all approach to the assignment of expenditure responsibilities to all municipalities, small and large, as well as urban and rural, serves as another constraint. Finally, a lack of stable and buoyant sources of own revenues, as well as inadequate capacity to utilise fully the already existing internal revenues, has created grant economies that survive on a principle of beggar-thyneighbour to actualise their mandates. This? in turn undermines their? significance for the electorates at local level who turn to the national government even for minor local issues that should be addressed within the areas of local jurisdiction.The thesis concludes with recommendations regarding a redesign of the institutional framework, intergovernmental financial transfers, expenditure assignments and generation of internal revenue. It is critically important that the Government of Botswana should develop a strong policy framework, build a strong consensus within the political and bureaucratic circles and coordinate and integrate these reforms through strong capacity-building mechanisms at local governments. Finally, the capacity of the national government to monitor the process cannot be overemphasised. That is, the decentralisation process should initially be centralised with gradual decentralisation processes to allow for flexibility well aware of the fact that decentralisation structures are always in transition.
AFRIKAANSE OPSOMMING: Desentralisasie is wel 'n wereldwye verskynsel, maar suksesvolle implementering vereis aandag aan detail. Die desentralisasiekonsep word in hierdie tesis grondig ondersoek vanuit 'n ekonomiese, filosofiese, sowel as politieke perspektief. Die rol van ekonomiese beginsels in die desentralisasieproses geniet spesiale verwysing. Om die ondersoek so omvattend moontlik te maak is internasionale bronne geraadpleeg, afkomstig vanuit sowel federale as unitere state asook uit ontwikkelde en ontwikkelende lande. Botswana, 'n ontwikkelende Afrika land met 'n unitere staatsvorm, ondervind uitdagings wat, soos in enige ander ontwikkelende land, die voordele van fiskale desentralisasie ondermyn. Politieke volwassenheid en stabiliteit is van die voorvereistes waaraan 'n staatsbestel moet voldoen om desentralisasie suksesvol toe te pas. Gelukkig skiet Botswana in die opsig geensins tekort nie, inteendeel, dit is juis hierdie eienskap wat hom van die meeste - indien nie alle ander - Afrikalande onderskei. Heelwat oorweging is geskenk aan die bepalende faktore rondom desentralisasie. Botswana se gevestigde gesentraliseerde ekonomiese beplanning- en bestuurstelsel is gei'dentifiseer as die belangrikste teenproduktiewe struikelblok wat die finansiele desentralisasieproses ontspoor. Kenmerkend van 'n sentralistiese institusionele raamwerk is 'n oorgereguleerde plaaslike openbare sektor wat nie die skep van eie inisiatief en ondernemende bestuur bevorder of ag op die belangrikheid daarvan slaan nie. Tweede in belangrikheid is 'n onstabiele, ad hoc finansiele oordragmeganisme waarop daar nie peil getrek kan word nie en wat pogings om gei'ntegreerde finansiele bestuurspraktyke en strategiese fiskale beplanning op munisipale vlak te vestig, belemmer. Die derde hindernis is die owerhede se onwilligheid om te besef dat daar geen pasklare benadering bestaan wat by al die uiteenlopende tipes (in terme van grootte en ligging, plattelands tot stedelik) plaaslike besture verantwoordelik bestedingspraktyke sal vestig nie. Laastens is 'n wydlopende gebrek aan stabiele en lewenskragtige, eie inkomstebronne, sowel as onvoldoende kapasiteit om reeds beskikbare, interne belastinginkomste doeltreffend aan te wend, nadelig vir plaaslike regering. Pogings om te verseker dat 'n eie plaaslike raad so 'n groot as moontlike toekenning uit die staatskas ontvang, veroorsaak dat aanliggende rade dan nie hulle regmatige deel ontvang nie. Plaaslike rade se oormatige afhanklikheid van die sentrale regering vir finansiele oorlewing, ondermyn die legitimiteit van plaaslike politici. Laasgenoemde soek gewoon te maklik die oplossing vir 'n plaaslike probleem by die sentrale regering, eerder as om dit self aan te durf Die tesis sluit met aanbevelings oor 'n herontwerpte institusionele raamwerk wat kan lei tot sinvoller finansiele tussenregeringsoordragte, taakgedrewe uitgawes en die skepping van eie, interne belastingbron. Dit is van kritieke belang dat die regering van Botswana 'n stewige beleidsraamwerk ontwikkel en dan konsensus daaroor verkry tussen die politici en burokrasie. Die integrasie en ko-ordinasie van hierdie hervormings kan slegs geskied indien dit gepaard gaan met lewenskragtige kapasiteitsontwikkeling op plaaslike bestuursvlak. Die sentrale regering sal egter eweneens eie kundigheid moet ontwikkel om die proses te monitor, want die desentralisasieproses sal aanvanklik vanaf die middelpunt geskied en geleidelik uitkring. Dit sal buigsaamheid en begrip verg omdat desentralisasie in wese voortdurende oorgang impliseer.
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Chaka, Lister Lutombi. "The effect of centralization of fiscal powers on developmental activities of the Okavango Regional Council." Thesis, Stellenbosch : Stellenbosch University, 2000. http://hdl.handle.net/10019.1/51965.
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Thesis (MPA)--Stellenbosch University, 2000.ENGLISH ABSTRACT: This theoretically guided qualitative and quantitative study aims at investigating the extent to which centralization of fiscal powers in the Namibian State has been detrimental to development activities of the Okavango Regional Council. A further aim is to make recommendations and suggest balanced inter-governmental fiscal relations between central and regional governments in Namibia. The significance" of this study lies in the fact that, since the abolition of homelands in Namibia by the incumbent goven:rrnent in the 1990s, no comprehensive study has been carried out to analyze the socio-economic implications of such centralization of powers by central government. The study demonstrates that the degree of autonomy afforded to regional governments in Namibia stagnates their role as socio-economic development agents/facilitators. The study also examines the causes of disparities between centnil and regional governments. Important among the causes is the legal framework, which does not specify a fixed sharing formula. A number of corrective measures are suggested by the study. Among these measures are the decentralisation of functions that can be efficiently performed by regional governments, assignment of taxes to regional governments and amendment of existing legislation to allow for a balanced inter-governmental relations policy. The study further suggests that decentralization of functions to regions needs to be carefully planned and implemented because to lack of resource endowment and experienced personnel in the regions.
AFRIKAANSE OPSOMMING: Hierdie teoreties-gefundeerde kwalitatiewe en kwantitatiewe studie is daarop gemik om te bepaal tot watter mate die sentralisering van fiskale magte in die Namibiese regering 'n nadelige effek op die ontwikkelings-aktiwiteite van die Okavango Streeksraad gehad het. Nog 'n doelwit (van die studie) is om aanbevelings en voorstelle te maak vir die daarstelling van gebalanseerde inter-regeringsverhoudings tussen sentrale- en streeksowerhede in Namibië. Die waarde van hierdie studie lê in die feit dat, sedert die afskaffing van tuislande in Namibië deur die huidge regering in die 1990s, geen omvattende ondersoek nog gedoen is om die sosio-ekonomiese implikasies van so 'n sentralisering van magte deur die sentrale regering te ontleed nie. Die studie dui aan dat die mate van selfbestuur wat aan streeksowerhede in Namibië toegeken is, hulle rol as die agente/fasiliteersders van sosio-ekonomiese ontwikkeling kniehalter. Die studie ondersoek ook die oorsake van die verskille wat tans tussen sentrale- en streeksowerehede bestaan. Een van die hoofredes hiervoor blyk te wees die feit dat die bestaande resraamwerk/statutêre nie 'n vaste formule (vir die deling van mag) bepaal nie. 'n Aantal korrektiewe maatreëls word deur die studie aan die hand gedoen. Die aanbevelings sluit onder andere in maatreëls om dié funskies te densentraliseer wat effektief deur streeksowerhede gedoen kan word, die toekenning van belasting aan streeksowerhede en die wysiging van bestaande wetgewing om voorsiening te maak vir 'n gebalanseerde interregeringsverhoudingsbeleid. Die studie beveel verder aan dat die desentralisering van funkies na streke noukeurig beplan en geimplementeer moet word in die lig van 'n gebrek aan middele en ervare personneel in die streke.
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Zimmermann, Gustavo 1950. "40 anos de finanças municipais no Brasil." [s.n.], 2009. http://repositorio.unicamp.br/jspui/handle/REPOSIP/286365.
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Orientador: Carlos Américo PachecoTese (doutorado) - Universidade Estadual de Campinas, Instituto de Economia
Made available in DSpace on 2018-08-17T04:44:46Z (GMT). No. of bitstreams: 1 Zimmermann_Gustavo_D.pdf: 1939316 bytes, checksum: 950886ef302cb42ad6c2a8915bdd7eae (MD5) Previous issue date: 2009
Resumo: Esse trabalho é dedicado às finanças públicas municipais e tem como fio condutor a evolução do sistema tributário brasileiro, de seus primeiros arranjos coloniais aos dias atuais. Objetiva, por um lado, reunir elementos históricos das finanças dessa esfera de governo e, por outro, identificar e analisar os precedentes do desenho tributário vigente e destacar algumas de suas características e problemas atuais. Nesse percurso se procurou juntar diversas experiências do autor, buscando contribuir com o registro da trajetória e dos fenômenos da política fiscal dos municípios no Brasil nas últimas décadas do século passado. Da longa caminhada se constatou que as mudanças tributárias, contemplaram novas correlações de força ou necessidades econômicas, mas sempre conservaram elementos dos arranjos anteriores. Assim, apesar da esfera municipal ter sido a verdadeira origem do direito tributário brasileiro e ter sido muito variada suas possibilidades de arrecadação, a história da tributação municipal no Brasil é a história da crescente prevalência das fontes tributárias urbanas sobre as rurais e do esvaziamento de seu potencial de arrecadação em favor das esferas superiores de poder. Com a intensificação da urbanização, a cada nova reformulação, mais era ampliava o sistema de transferência intergovernamental de recursos. Paradoxalmente, ao mesmo tempo em que as finanças municipais foram progressivamente se circunstancial vendo aos fatos urbanos, cresceram as dificuldades jurídicas infraconstitucionais contra a cobrança de taxas ao fornecimento de serviços públicos prestados (iluminação pública, coleta de lixo, combate à sinistros, varrição de ruas etc.). A análise feita evidenciou inúmeras dificuldades para a tributação municipal e particularmente os impactos devastadores da inflação sobre a arrecadação dessa esfera de governo. Evidenciou também as principais dificuldades do sistema de transferências intergovernamentais de recursos em cumprir com seus objetivos de mitigar as desigualdades entre as unidades federativas. A análise dessa realidade prevalecente nas últimas décadas evidenciou nas finanças municipais as marcas de ciclos políticos administrativos que afetam de diversas maneiras sua fiscalidade.
Abstract: This paper is dedicated to municipal finance and is guiding to the evolution of the Brazilian fiscal system from early colonial arrangement to today. The first aim is to gather historical elements of this sphere of government finances and, secondly, to identify and analyze the previous structure of existing tax and highlight some of its characteristics and problems. Sought to throughout the research join several experiences of the author, seeking to help with recording the history and with phenomena of the fiscal policy of the municipals in Brazil in the last decades of the last century. After the search was found that the tax changes, was contemplated to a new force correlations or economics necessities, but always retained elements of earlier arrangements. Thus, despite the municipal level have been the true origin of the Brazilian tax law and have been very varied collection of its possibilities, the history of municipal taxation in Brazil is the story of the increasing prevalence of tax sources on the urban and rural and emptying collection?s potential in favor of the higher spheres of power. With the intensification of urbanization, with an each new revision, more was amplified the intergovernmental transfer system resources. Paradoxically, at the same time that municipal finances were circumstantial gradually the urban facts, also were increasing the difficult of legal infra constitutional against the charging fees to the provision of public services (street lighting, garbage collection, combat casualties, street sweeping etc). The analysis revealed numerous difficulties for the municipal taxation and in particularly showed the devastated impact of inflation on the collection of this sphere of government. Also showed mains challenges to intergovernmental system resources to fulfill the objectives of mitigating the inequalities between the federal units. The analysis of this reality is prevailing in recent decades and showed that in municipal finances the marks of administrative political cycles is affecting their control of the fiscal system in several ways.
Doutorado
Teoria Economica
Doutor em Ciências Econômicas
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Udeh, Alozie Donatus. "Intergovernmental cooperation and coordination at the local government level: The case of economic development in Riverside County." CSUSB ScholarWorks, 1994. https://scholarworks.lib.csusb.edu/etd-project/144.
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The purpose of this study is to encourage intergovernmental cooperation and coordination at the local government level and to foster joint ventures, while hoping to discourage duplication of efforts for unjustified and unwise reasons - WRCOG. Also, being a part will break down barriers to IGC-CALG and limit fierce competition among agencies.
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Ring, Irene. "Economic Instruments for Conservation Policies in Federal Systems." Doctoral thesis, Universitätsbibliothek Leipzig, 2011. http://nbn-resolving.de/urn:nbn:de:bsz:15-qucosa-72649.
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This habilitation thesis consists of seven published journal articles and one published book chapter.
Part I, consisting of chapter 1, introduces the overarching theme of environmental policy instruments and discusses the current use of and prospects for economic instruments in conservation policies. A number of research gaps are identified which are addressed in the subsequent chapters.
Part II, consisting of chapters 2–5, encompasses four papers focused on a single type of policy instrument: intergovernmental fiscal transfers. Although well documented in public finance literature, intergovernmental fiscal transfers remain a somewhat neglected instrument in environmental policy. Despite being well suited to address the spillover benefits that often accrue with conservation policies, there is scant research literature on ecological fiscal transfers compared to other economic instruments such as environmental taxes or tradable permits. In fact, very few countries make practical use of them to achieve conservation objectives. Thus intergovernmental fiscal transfers are an innovative instrument in conservation policies in particular, so that advances in both theory and applied research may prove especially beneficial here.
Part III, consisting of chapters 6–9, combines a number of articles in integrative biodiversity research and applied biodiversity governance, themes that are often neglected in the economic analysis of environmental policy instruments. However, when implementing policy instruments in societal settings, interdisciplinary research bridging the natural and social sciences is as much a prerequisite as policy-relevant research that responds to the needs of decision makers and other stakeholders. Both policy design and policy evaluation yield the best outcomes when they involve ecologists, economists, legal and other social scientists, as this ensures that consideration is given to ecological effectiveness, economic efficiency, administrative feasibility, social acceptance, and perception by stakeholders. Policy-relevant research also responds to current societal developments and prospective changes in legislation which may provide windows of opportunity to propose new instruments. Meanwhile, sound empirical research and case study design are indispensable in making concrete policy recommendations, taking into account existing formal and informal institutions.
Books on the topic "Fiscal policy Intergovernmental fiscal relations Finance"
1
Cuevas, Alfredo. Reforming intergovernmental fiscal relations in Argentina. [Washington, D.C.]: International Monetary Fund, Fiscal Affairs Department, 2003.
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2
Rao, M. Govinda. Report of the Thirteenth Finance Commission conundrum in conditionalities. New Delhi: Publications Unit, National Institute of Public Finance and Policy, 2010.
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3
Krishna, Sudhir. From centre to State: Finance commission transfers in India. New Delhi: Centre for Federal Studies in association with Manak Publications, 2007.
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4
Economics, Madras School of, ed. Finance Commission and the southern states: Overview of issues. Chennai: Madras School of Economics, 2009.
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5
1947-, Rao Hemlala, ed. Finance Commission and centre-state financial relations. New Delhi: Ashish Pub. House, 1986.
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6
Dillinger, William R. Intergovernmental fiscal relations in the new EU member states: Consolidating reforms. Washington, D.C: World Bank, 2007.
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7
Fiscal federalism in Nigeria. Nsukka, Nigeria: Great Ap Express Publishers Ltd., 2006.
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8
Soft budget constraints in German fiscal federalism: Lessons for fiscal governance. Baden-Baden: Nomos, 2010.
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9
Otter, Nils. Fiskalföderalismus im Vergleich: Möglichkeiten und Grenzen der Messung fiskalischer Dezentralität. Speyer: Deutsches Forschungsinstitut für Öffentliche Verwaltung, 2006.
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10
Dean, James M. What type of financial institutions would be needed to incorporate the Northwest Territories into the Canadian federation?: Fiscal policies for the future. Lewiston: E. Mellen Press, 1996.
Find full textBook chapters on the topic "Fiscal policy Intergovernmental fiscal relations Finance"
1
Evans, William N., Sheila E. Murray, and Robert M. Schwab. "Toward Increased Centralization in Public School Finance." In Intergovernmental Fiscal Relations, 139–72. Dordrecht: Springer Netherlands, 1997. http://dx.doi.org/10.1007/978-94-011-5352-2_5.
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McGuire, Therese J. "Intergovernmental Fiscal Relations and Social Welfare Policy." In Intergovernmental Fiscal Relations, 173–98. Dordrecht: Springer Netherlands, 1997. http://dx.doi.org/10.1007/978-94-011-5352-2_6.
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Fox, William F., and Matthew N. Murray. "Intergovernmental Aspects of Growth and Stabilization Policy." In Intergovernmental Fiscal Relations, 241–87. Dordrecht: Springer Netherlands, 1997. http://dx.doi.org/10.1007/978-94-011-5352-2_8.
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Fisher, Ronald C. "Intergovernmental Fiscal Relations: Policy Developments and Research Prospects." In Intergovernmental Fiscal Relations, 1–18. Dordrecht: Springer Netherlands, 1997. http://dx.doi.org/10.1007/978-94-011-5352-2_1.
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Veiga, Linda Gonçalves, Mathew Kurian, and Reza Ardakanian. "Issues of Accountability and Policy Outcomes: Key Lessons from Recent International Experience." In Intergovernmental Fiscal Relations, 47–69. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-06296-9_3.
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Kenyon, Daphne A. "Tax Policy in an Intergovernmental Setting: Is it Time for the U.S. to Change?" In Intergovernmental Fiscal Relations, 61–97. Dordrecht: Springer Netherlands, 1997. http://dx.doi.org/10.1007/978-94-011-5352-2_3.
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Nyström, Hans. "The budgetary policy framework in Sweden and its implication for intergovernmental fiscal relations." In OECD Fiscal Federalism Studies, 217–25. OECD, 2015. http://dx.doi.org/10.1787/9789264246966-13-en.
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Popescu, Gheorghe H. "The Reform of EU Economic Governance." In Agricultural Management Strategies in a Changing Economy, 100–118. IGI Global, 2015. http://dx.doi.org/10.4018/978-1-4666-7521-6.ch005.
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The main objective of this chapter is to explore and describe the EU's management of the economic and financial crisis, the leading role of the European Council in economic governance, the governmental and parliamentary institutions involved in EU economic governance, and the democratic character of the new system of economic governance. Applying new conceptual and methodological approaches, this study advances to the next level research on the political relevance of EU-level coordination in the area of economic governance, the new governance of fiscal discipline, the dynamic of building sovereignty at the EU level, and the economic governance of the Euro area. This chapter discusses the major trends in scholarship about the evolution of EU economic governance, the changing decision-making agenda of EU economic governance, the deficiencies in EU economic governance exposed by the crisis, and the slowness of the European measures on the regulation and governance of finance. The authors is specifically interested in how previous research investigated the categorization and exercise of EU competences, the economic government of the Euro area, supranational modes of policymaking, and the tendency of EU economic governance towards intergovernmental policy coordination.
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Quinn, Jane. "Sustaining Community Schools: Learning from Children’s Aid Society’s Experience." In Community Schools in Action. Oxford University Press, 2005. http://dx.doi.org/10.1093/oso/9780195169591.003.0024.
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Before The Children’s Aid Society (CAS) opened its first two community schools in Washington Heights (1992–1993), our staff and board had already begun to address the issue of sustainability—that is, how to plan for the long-term development, implementation, assessment, and institutionalization of this new line of work. Internal strategic planning led to decisions by CAS board and staff leadership to realign existing resources in support of this new work, while external planning resulted in explicit partnership agreements, forged in 1990, with the New York City Board of Education and Community School District 6 (see appendix to Coltoff, ch. 1 in this volume) that also set the stage for long-term sustainability. As CAS’s assistant executive director for community schools, my responsibilities include planning and overseeing our sustainability efforts. This chapter describes CAS’s experience in raising funds for its community schools and offers suggestions for how other practitioners might proceed. CAS views sustainability as involving not only aggressive fundraising but also public relations, constituency building, and advocacy, using a conceptual framework developed by the Finance Project, a national research and policy organization. These four components are interrelated; work in one area supports and complements efforts in the other three. For fiscal year 2003–2004, the operating budget for CAS’s 10 community schools totaled almost $13 million, which included approximately $8.6 million for the extended-day, summer camp, teen, parent, and adult education components and $2.8 million for health services (medical, dental, and mental health). In addition, two sites have Early Head Start and Head Start programs operated by CAS; the costs for these programs are covered entirely by federal grants totaling approximately $1.4 million. Because the programs differ, each school has a different budget, but the estimated additional cost per student per year of a fully developed community school is $1,000. CAS generates support for its community schools from a wide variety of sources. During the initial years, core support came primarily from private sources, including foundations, corporations, and individuals; the exception was the health and mental health services, which were financed partially by Medicaid and Child Health Plus (federally supported children’s health insurance), as well as by other public and private sources.