Academic literature on the topic 'Fiscal position'
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Journal articles on the topic "Fiscal position"
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Weale, Martin. "COMMENTARY: FISCAL POLICY AND THE FISCAL POSITION." National Institute Economic Review 208, no. 1 (April 2009): 4–8. http://dx.doi.org/10.1177/0027950109338641.
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Pikhart, Zdeněk. "Possible Evaluation of Fiscal Position and Stabilization Fiscal Policy." Politická ekonomie 61, no. 6 (December 1, 2013): 795–813. http://dx.doi.org/10.18267/j.polek.931.
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Cao, Xun. "Global Networks and Domestic Policy Convergence: A Network Explanation of Policy Changes." World Politics 64, no. 3 (June 27, 2012): 375–425. http://dx.doi.org/10.1017/s0043887112000081.
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National economies are embedded in complex networks such as trade, capital flows, and intergovernmental organizations (IGOs). These globalization forces impose differential impacts on national economies depending on a country's network positions. This article addresses the policy convergence-divergence debate by focusing on how networks at the international level affect domestic fiscal, monetary, and regulatory policies. The author presents two hypotheses: first, similarity in network positions induces convergence in domestic economic policies as a result of peer competitive pressure. Second, proximity in network positions facilitates policy learning and emulation, which result in policy convergence. The empirical analysis applies a latent-space model for relational/dyadic data and indicates that position similarity in the network of exports induces convergence in fiscal and regulatory policies; position similarity in the network of transnational portfolio investments induces convergence in fiscal policies; and position proximity in IGO networks is consistently associated with policy convergence in fiscal, monetary, and regulatory policies.
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Soni, Kalkikumar S. "An Assessment of Fiscal Imbalance Position of the Central Government of India." International Journal of Scientific Research 3, no. 7 (June 1, 2012): 116–18. http://dx.doi.org/10.15373/22778179/july2014/38.
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Young, Garry. "Fiscal Report." National Institute Economic Review 171 (January 2000): 29–35. http://dx.doi.org/10.1177/002795010017100104.
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The public finances were transformed in the second half of the 1990s as the economy recovered from recession, a range of fiscal measures were implemented and there was unexpected buoyancy in revenues from existing taxes. The budget surplus that this produced looks set to continue for a number of years, provided that the economy does not suffer any major unfavourable shocks. Indeed, the underlying budgetary position is sufficiently strong that it would take a serious adverse macroeconomic shock to raise the deficit to threatening levels.
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Đurović-Todorović, Jadranka, and Marija Vuković. "Empirical Evaluation of the Fiscal Position in Serbia." Economic Themes 54, no. 2 (June 1, 2016): 217–32. http://dx.doi.org/10.1515/ethemes-2016-0011.
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Abstract The paper evaluates the size of the cyclical and structural components of the fiscal deficit of the Republic of Serbia for the period from the first quarter of 2002 to the second quarter of 2014. The method of the European Central Bank was used, where it is assumed that cyclically sensitive elements of state are budget income tax, profit tax, value added tax on the value, excises, social security contributions and unemployment benefits. Elasticity of cyclically sensitive elements relative to their macroeconomic bases are estimated using the VEC model with error correction. The results suggest that automatic stabilizers generally played a more prominent role than consistent countercyclical discretionary fiscal policy, which means that the discretionary measures were late or were not well targeted.
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Young, Garry. "Fiscal Report." National Institute Economic Review 163 (January 1998): 27–36. http://dx.doi.org/10.1177/002795019816300106.
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There has been a substantial improvement in the financial position of the public sector over the past year. The PSBR is expected to fall from 3 per cent of GDP in 1996/97 to about 1¼ per cent of GDP in the current fiscal year. The restrictive policy promised over a number of years, together with the effects of the economic cycle, is now having the desired effect. Further action by the new government to raise the tax burden has also improved the outlook for the public finances. Public borrowing is expected to continue to fall and the public sector balance sheet should begin to improve from the start of this year.
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Santos de Oliveira Pontes, Amanda, and André Luís Cabral de Lourenço. "POLÍTICA FISCAL DISCRECIONAL EN BRASIL, 1995-2017: DESCOMPOSICIÓN Y EVOLUCIÓN." Investigación Económica 79, no. 313 (June 15, 2020): 51. http://dx.doi.org/10.22201/fe.01851667p.2020.313.76065.
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<p>Este artículo tiene como objetivo evaluar la orientación general (expansionista o contraccionista) del componente discrecional de la política fiscal brasileña en el periodo 1995-2017, así como verificar su posición respecto al ciclo económico (procíclica o anticíclica). Con este fin, proponemos y aplicamos una nueva metodología para separar el impulso fiscal discrecional de la parte del resultado fiscal que se obtiene de la activación de los estabilizadores fiscales automáticos. Concluimos que la política fiscal: 1) generó una posición mayormente procíclica (desestabilizadora) de su componente discrecional, lo que la llevó a amplificar en lugar de amortiguar los ciclos económicos; 2) no pudo evitar que la relación deuda pública/PIB entrase en una trayectoria insostenible al final del periodo. Se hacen algunas sugerencias para mejorar su rendimiento.</p><p><strong> </strong></p><p align="center">DISCRETIONARY FISCAL POLICY IN BRAZIL, 1995-2017: DECOMPOSITION AND EVOLUTION</p><p align="center"><strong>ABSTRACT</strong><strong></strong></p>This article aims to evaluate the general (expansionist or contractionist) orientation of the discretionary component of Brazilian fiscal policy in the period 1995-2017, as well as to verify its position in relation to the economic cycle (procyclical or anticyclical). To this end, it proposes and applies a new methodology to separate the discretionary fiscal impulse from the part of the fiscal result arising from the operation of automatic fiscal stabilizers. It concludes that fiscal policy: 1) generated a mostly procyclical (destabilizing) position of its discretionary component, leading it to amplify rather than dampen economic cycles; 2) failed to prevent the public debt/GDP ratio from entering the unsustainable path at the end of the period. Suggestions are made to improve its performance.
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McKibbin, Warwick J., and Andrew B. Stoeckel. "Global Fiscal Consolidation." Asian Economic Papers 11, no. 1 (January 2012): 124–46. http://dx.doi.org/10.1162/asep_a_00126.
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The buildup in government debt in response to the “great recession,” has raised a number of policy dilemmas for individual countries as well as the world as a whole. The recent need for a change of fiscal policy stance has fuelled debates about the impact of fiscal consolidation on domestic economies that are tightening, the flow-on effects to the world economy, and also about how much tightening there should be and how quickly it should happen. This paper explores these issues in a global framework focusing on the national and global consequences of coordinated fiscal consolidation. It explores the implications this fiscal adjustment might have on country risk premia and what happens if all countries coordinate their fiscal adjustment except the United States. A coordinated fiscal consolidation in the industrial world that is not accompanied by U.S. actions is likely to lead to a substantial worsening of trade imbalances globally as the release of capital in fiscally contracting economies flows into the U.S. economy, appreciates the U.S. dollar, and worsens the current account position of the United States. The scale of this change is likely to be sufficient to substantially increase the probability of a trade war between the United States and other economies. To avoid this outcome, a coordinated fiscal adjustment is clearly in the interest of the global economy.
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Sheldon, Marie, Martin Weale, and Garry Young. "Fiscal Report." National Institute Economic Review 160 (April 1997): 26–35. http://dx.doi.org/10.1177/002795019716000103.
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The new government will inherit an unhealthy fiscal position, with public sector borrowing higher than would normally be expected at this stage of the economic cycle. Chart 1 shows the public sector financial deficit as a proportion of GDP when compared with an estimate of the cyclically adjusted deficit. This shows for each date an estimate of what the deficit would have been if the economy had been operating at full capacity, as in early 1973 and late 1988, and achieved a level of output higher than has been normal over the past twenty five years.(1) In cyclically adjusted terms, the budget was in surplus throughout the 1980s but went strongly into deficit around the time of the 1992 election. Since this also coincided with the recession, the actual budget deficit deteriorated sharply around this time, reaching a peak at the beginning of 1994. Since then there has been a decline in both the actual and the cyclically adjusted deficit.
Dissertations / Theses on the topic "Fiscal position"
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Aubrège, Marie-Laurence. "L'articulation entre les dispositions fiscales internationales et le droit fiscal interne : la position du juge français." Saint-Etienne, 1999. http://www.theses.fr/1999STETT051.
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La constitution de la Ve République française pose clairement, en son article 55, le principe de primauté du droit international. Bien que réticent dans un premier temps à admettre ce principe pour toute confrontation entre normes de droit interne et international, quelles que soient leurs dates respectives d'entrée en vigueur, le juge français - administratif comme judiciaire - affirme aujourd'hui cette suprématie, dans toutes les branches du droit. Le droit international fiscal, malgré une grande complexité, liée tant à la multiplication des dispositions internationales applicables qu'a son implication sur les politiques économiques nationales, ne fait pas exception à la règle. Pourtant, si le juge, au risque de s'opposer parfois aux autorités administratives, législatives et exécutives, reconnait la primauté du droit international fiscal, il dispose également de diverses techniques jurisprudentielles lui permettant d'assurer un recours au droit national; qu'il s'agisse de faire application de la contingence, la subsidiarité ou du principe très controversé de non aggravation. Il est cependant difficile de considérer qu'il y a antinomie entre ces deux positions, dans la mesure où le "refus" du juge français de faire prévaloir les stipulations conventionnelles internationales s'apparente en général, à une interprétation conforme à l'esprit du droit international, parfois qualifiée d'effet négatif des conventionsThe constitution of the French fifth republic clearly lays down the primacy of international law. First the judge has been reserved in admitting this principle, considering the latest "coming into force date" was the only criterion of law primacy. But nowdays, all trench jurisdictions affirm this primacy, whichever the branch of law may be concerned. The international fiscal law - although it is a very complicated subject because of the number of rules that may be applied and because it is directly linked to economic policies - is not an exception to this rule. However, if the judge, sometimes even in contradiction to the position of the administration, the executive or the legislature, acknowledges primacy of international law, he also uses jurisdictional principles that allow him to have recourse to internal law. It might be because primacy is linked to essential conditions, bound by subsidiarity or because international rules cannot result in an increase in taxation. There is no contradiction between those two positions, because what makes the judge refuse to give priority to international treaties is the way those rules may be interpreted, so that this refusal produces the desired effect
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梁嘉豪. "澳門經濟發展定位與財政政策研究 =A study on economic development position and fiscal policy of Macau." Thesis, University of Macau, 2018. http://umaclib3.umac.mo/record=b3953548.
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Fauvelle-Aymar, Christine. "Analyse positive de la politique fiscale." Paris 1, 1996. http://www.theses.fr/1996PA010005.
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Cette thèse développe une approche positive de la politique de prélèvement qui intègre l'ensemble des déterminants économiques et politiques de la fiscalité. Ce travail à la fois théorique et empirique s'intéresse conjointement à l'ensemble des pays développés et en développement. La première partie traite de la logique du comportement gouvernemental et la seconde analyse les politiques publiques. Le chapitre 1, consacré à l'étude d'un gouvernement dont l'objectif est la maximisation des recettes fiscales, aborde les phénomènes économiques ou financiers liés à la fiscalité ainsi que le problème de la contrainte administrative. Le chapitre présente les principaux modèles positifs de la fiscalité (ou l'objectif du gouvernement est d'assurer sa survie politique s'intéresse à l'influence de la contrainte politique sur les choix fiscaux du gouvernement (conséquences redistributives fiscalité, problème de la contrepartie des prélèvements). Dans le chapitre 3, on s'attache à développer un modèle de gouvernement qui permet d'intégrer simultanément les déterminants économiques et politiques de la fiscalité et qui soit valable dans tout type d'économie et de régime politique. L'objectif de ce gouvernement est de maximiser, sous contraint politique, son surplus discrétionnaire, c'est-à-dire l'ensemble des moyens financiers qu'il peut dépenser en toute autonomie politique. Le chapitre 4 s'intéresse aux politiques de répression fiscale et politique ainsi qu'à la politique de persuasion qui vi modifier l'opinion des contribuables à l'égard de la politique de prélèvement (recherche d'illusion budgétaire). Le chapitre est consacré aux actions redistributives du gouvernement visant à accroitre son soutien politique (politique électorale partisane) et à l'étude de l'influence des groupes de pression. Le chapitre 6 propose une analyse empirique en coupe instantanée portant sur 67 pays en développement. Ce test vise à cerner l'influence de la capacité politique des gouvernements (mesurée par le degré d'instabilité politique, la fréquence mouvements d'opposition) sur leur capacité fiscale (niveau et structure des prélèvements)This thesis propounds a positive analysis of tax policy which embodies political and economic determinants of taxation. Both theoretical and empirical, this work concerns the whole developed and developing coutries. The first part deals wit governmental behaviour and the second part with the study of public policies. Chapter 1, which analysis the behaviour of a government whose objective is to maximise tax revenue, examines the economic and financial aspects of taxation and the problem of administrative constraint. Chapter 2 describes the main positive models of tax policy (where governemental objective is to ensure his political survival) and studies the effect political constraint on governmental tax choices (i. E. The redistributive consequences of taxation, the problem of tax counterpart). In chapter 3, we propose a model of governement which accounts for both economic and political determinant of taxation and which is aplicable to any economic system and any political regime. In this model, the objective of the governement, constraints by his political environment, is to maximise his discretionary surplus, which corresponds to th of financial means that can be used in complete political autonomy. Chapter 4 deals with fiscal and political repression policies as well as with persuasion policy which aims at modifying way taxpayers view the levying policy (by creating fiscal illusion). Chapter 5 analysis redistributive actions governeme takes in order to increase his political support (electoral and partisan policy). It also includes study of interest gro influence. The final chapter (chapter 6) proposes a cross section analysis concerning 67 developing coutries. This empirical study scrutinizes the effect of the political capacity of a government (measured by the degree of political instability, the f of opposition movements) on its fiscal capacity (tax level and structure)
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Veronese, Giulio Paolo <1977>. "Carbon nanotubes and nanoporous alumina in the development of a high resolution position detector." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2007. http://amsdottorato.unibo.it/354/.
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Macedo, Diego Ximenes. "Fisher information and Shannon entropy of oscillators with position dependent mass." Universidade Federal do CearÃ, 2017. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=18902.
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Conselho Nacional de Desenvolvimento CientÃfico e TecnolÃgicoIn this work we study from both classical and quantum point of view the position dependent mass harmonic oscillator (PDMHO). Classically, we use the Legendre transformation to find the Hamiltonian of the system. Next, we define two functions, and , to simplify the hamiltonian of the PDMHO. By using the Poisson algebra we find the expressions for the position and moment. At last, by using a canonical transformation we relate the equations of the PDMHO to those of the simple harmonic oscillator (SHO). Quantically, we write the Hamiltonian of the PDMHO in terms of the operators and . Next, we consider that these operators satisfy the same algebra that those of the SHO. By assuming that both the classical and quantum PDMHO have the same form, we are able to find a simple form for the PDMHO Hamiltonian. Finally, by transforming the SchrÃdinger equation (SE) of the PDMHO into that of the SHO, we can write the wave function of the PDMHO in terms of that of the SHO. We will study two time-dependent systems, namely and , we observe that as , they tend to a simple harmonic oscillator. For each system we find the position and momentum (classical study), as well as the wave-function (quantum study). For both systems we analyze the the position e momentum uncertainty, the product uncertainty, the fisher information and Shannon entropy, for the ground state, as a function of the parameter .
Neste trabalho estudamos clÃssica e quanticamente o oscilador harmÃnico com massa dependente da posiÃÃo (OHMDP). Na parte clÃssica, utilizamos a transformaÃÃo de Legendre para encontrar a hamiltoniana do sistema. A seguir definimos duas funÃÃes e para escrevermos a hamiltoniana do OHMDP de uma forma mais simples. Utilizando a Ãlgebra de Poisson encontramos as expressÃes para a posiÃÃo e o momento. Por fim, atravÃs de uma transformaÃÃo canÃnica veremos como relacionar as equaÃÃes do OHMDP com aquelas do oscilador harmÃnico simples (OHS). Na parte quÃntica, escrevemos a hamiltoniana do OHMDP em termos de operadores e . Em seguida, vamos supor que estes operadores satisfaÃam a mesma relaÃÃo de comutaÃÃo que os operadores abaixamento e levantamento do OHS. Analisando que condiÃÃo deve ser satisfeita para que os osciladores OHMDP clÃssico e quÃntico tenham o mesmo potencial, encontramos uma forma simplificada da hamiltoniana do OHMDP. Em seguida, transformamos a equaÃÃo de SchrÃdinger (ES) para o OHMDP na ES para o OHS. Assim, obtemos a funÃÃo de onda do OHMDP em termos da funÃÃo de onda do OHS. Estudaremos dois sistemas com massa dependente da posiÃÃo, a saber: e , vemos que quando , recaÃmos no OHS. Para cada sistema encontraremos a posiÃÃo e o momento (estudo clÃssico), bem como a funÃÃo de onda (estudo quÃntico). Para os dois sistemas analisaremos tambÃm o comportamento da incerteza na posiÃÃo, incerteza no momento, produto de incerteza, informaÃÃo de Fisher e entropia de Shannon, para o estado fundamental, em funÃÃo do parÃmetro de deformaÃÃo .
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Gavaldão, Junior Jayr Viégas. "Imposto sobre a renda e resultados positivos de controladas e coligadas no exterior." Pontifícia Universidade Católica de São Paulo, 2008. https://tede2.pucsp.br/handle/handle/8100.
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Previous issue date: 2008-05-27This paper aims at analyzing the effectiveness of the current normative system which determines the inclusion of amounts related to profits gained abroad by controlled or colligated corporations in the calculation basis of the Brazilian income tax. For this purpose, it is created an interpretative proposal which considers the Law to be a text, and enforces the role of the reader/interpreter as a participant in making sense within the communicational process. The proposal is preceded by the Law genesis approach, as a cultural object and resulting in the need of preserving the social life. At this point, it is given special attention to the understanding of the Law as a language for guiding behaviors, which essence lies in must-be, acting on prevailing values. Assuming this role, the prescriptive language promotes conscious stimulations on its receivers, as says Jhering. After the delimitation of the methodological premises, there is the contact with the Positive Law text, and such stage starts with analyzing the constitutional taxation system, going to the incidence structural rule and to the income tax regime, within the constitutional and National Taxation Code texts. Within the latter, the concept availability is approached, explaining its uselessly for the definition of income tax, which is constitutionally resolved. It is also observed, in such legal text, for treating the profits earned abroad. Later, it is visited the international experience in which is the transparency rule model. Then, the Brazilian normative treatment is analyzed, provided the positive results of foreign controlled or colligated, since the opening adoption period of the universality criteria, for corporation. Finally, the text present in the Art. 74 of the Provisory Measure 2.158/2001, disconsidering the subject to which the reader is conducted by the textual instructions. It results in the discovery of the hidden speech with a different meaning, from which it is build the invalid tax rule, distant from the system
Visa o presente trabalho aferir a validade do regime normativo vigente que determina a inclusão, na base de cálculo do imposto sobre a renda, de valores correspondentes a lucros auferidos no exterior por controladas ou coligadas de pessoas jurídicas domiciliadas no país. Formula-se, com esse objetivo, uma proposta interpretativa que assume o direito como texto e realça o papel do leitor/intérprete como participante da construção do sentido, no processo comunicacional. Precede o aperfeiçoamento da proposta a abordagem da gênese do direito, tomado como objeto cultural, resultado da necessidade premente do homem de preservar a vida social. Nesse ponto, tem especial importância a compreensão do direito como linguagem voltada à regulação de condutas, cuja essência está no dever-ser, impregnado dos valores prevalecentes. Assumindo essa feição, a linguagem prescritiva promove estímulos na consciência de seus destinatários, que se move em virtude da finalidade, como explica Jhering. Delimitadas as premissas metodológicas, passa-se ao contato com o texto do Direito Positivo, estágio que se inicia com o exame do sistema constitucional tributário, passando à estrutura da regra-matriz de incidência e ao regime do imposto sobre a renda, no texto constitucional e no texto do Código Tributário Nacional. Neste último, aborda-se o conceito disponibilidade , esclarecendo-se sua inutilidade para a definição do conceito de renda, que tem assento constitucional. Atenta-se também, naquele diploma, para o tratamento dos rendimentos auferidos no exterior. Visita-se, na seqüência, a experiência internacional, onde se construiu o modelo de norma de transparência. Procede-se, então, à análise do tratamento normativo dado aos resultados positivos de controladas ou coligadas no exterior, desde o período inaugural da adoção do critério da universalidade, para as pessoas jurídicas. Finalmente, procura-se penetrar no texto do art. 74 da MP 2.158/2001, desprezando-se o referente a que é induzido o leitor pelas instruções textuais. O resultado é a descoberta do discurso oculto, com outro sentido, do qual se constrói norma jurídica inválida, distante do sistema
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Zucman, Gabriel. "Trois essais sur la répartition mondiale des fortunes." Paris, EHESS, 2013. http://www.theses.fr/2013EHES0071.
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Cette thèse présente trois essais sur la répartition mondiale des fortunes. Le premier chapitre, « La richesse manquante des nations: l'Europe et les Etats-Unis sont-ils débiteurs ou créditeurs nets? » chercher à mesurer les fortunes détenues par les hauts patrimoines dans les paradis fiscaux, en utilisant des données suisses uniques et en exploitant des anomalies systématiques dans les positions internationales des pays. Le résultat principal est qu'environ 8 % de la richesse financière nette des ménages est détenue offshore, et qu'au moins les trois-quarts de ce total ne sont pas enregistrés. La prise en compte de la richesse offshore non enregistrée transforme le second plus grand débiteur net de la planète, la zone euro, en un créditeur net, et améliore significativement la position net du plus grand débiteur, mondial, les Etats-Unis. Le second chapitre, « La fin du secret bancaire? Une évaluation de la lutte du G20 contre les paradis fiscaux», co-écrit avec Niels Johannesen; cherche à analyser l'efficacité des actions récentes pour contrer la fraude fiscale. Au lendemain de la crise financière, les pays du G20 ont forcé les paradis fiscaux à signer des traités d'échange d'informations bancaires à la demande. En utilisant une base de données très riche de la Banque des règlements internationaux, le chapitre montre que la signature des traités n'a pas provoqué de rapatriement de fonds massifs, mais a simplement conduit à une relocalisation des fortunes au sein des paradis fiscaux, au profit des moins coopératifs. Le dernier chapitre, « Le capital est de retour: les ratios capital/revenu dans les pays riches, 1700-2010 », co-écrit avec Thomas Piketty, chercher à documenter et à expliquer l'évolution de long terme des ratios agrégés patrimoine / revenuThis PhD dissertation gathers three essays on the world distribution of wealth. The first chapter, "The Missing Wealth of Nations: Are Europe and the U. S. Net Debtors or net Creditors?" attempts to measure the wealth held by rich individuals in offshore tax havens, using unique Swiss statistics and systematic anomalies in the international investment data of countries. The main finding is that about 8\% of the world's financial wealth of households is he Id offshore, of which at least three-quarters go unrecorded in the official data. Accounting for this missing wealth can turn the world's second largest net debtor, the Eurozone, into a net creditor, and significantly improves the net position of the world's largest net debtor, the U. S. The second chapter, "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown", written with Niels Johannesen, investigates whether recent policy initiatives aimed at curbing tax evasion has been effective. In the aftermath of the financial crisis, G20 countries compelled tax havens to sign bilateral tax treaties providing for the exchange of bank information upon request. Based on a rich dataset from the Bank for International Settlements, the chapter shows that the signature of treaties has not provoked any substantial repatriation of wealth onshore but so far has led to a relocation of offshore fortunes to the benefit of the least compliant tax havens. The last chapter, "Capital is Back: Wealth-Income Ratios in Rich Countries, 1700-2010", written with Thomas Piketty, attempts to document and explain the long run evolution of aggregate wealth to income ratios
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Chaves, Ellen Cristina. "Obrigações tributárias acessórias: aspectos positivos e negativos de sua instituição." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/5401.
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Previous issue date: 2010-10-26The objective of this thesis is to study Brazilian s accessory tax obligations system focusing on its nature, history and formal structure, its positive and negative aspects, while analyzing some specific accessory obligations and related court decisions. The author chose to review this subject mainly due to its current nature and growing importance in Brazilian´s revenue collection system for instance the introduction of taxation by electronic means that improved gross collection figures and enabled superior scrutiny while increasing the burden for taxpayers. The research included books and journal articles on the matter from well-known authors, data collected from the website of the Brazilian Internal Revenue Service, Federal Supreme Court and the Superior Court of Justice as well as a study from PriceWaterhouseCoopers and World Bank Group written in 2010. The result of the thesis illustrates both the theoretical and practical approaches on the subject, in order to analize the positive and negative aspects of the institution of accessory tax obligations
O objetivo deste trabalho é estudar as obrigações tributárias acessórias, sobretudo a natureza, fonte e a estrutura formal do instituto; seus aspectos positivos, negativos e consequentes limites de imposição; bem como analisar algumas obrigações tributárias acessórias em espécie e decisões judiciais sobre o assunto. A escolha do estudo justifica-se em razão da atualidade e importância do tema, pois crescente a imposição de deveres instrumentais no cenário brasileiro, principalmente por meios eletrônicos, o que por um lado facilita a atividade arrecadatória e fiscalizatória da Administração Tributária, mas por outro implica cada vez maiores exigências e ônus para os administrados. A pesquisa do tema baseou-se principalmente em obras doutrinárias e artigos de periódicos; também houve coleta de dados no sítio eletrônico da Receita Federal do Brasil, do Supremo Tribunal Federal e do Superior Tribunal de Justiça, bem como estudos da PriceWaterhouseCoopers e do Banco Mundial em 2010. O resultado do trabalho revela a abordagem tanto de aspectos teóricos quanto práticos sobre o assunto, a fim de analisar os aspectos positivos e negativos da instituição das obrigações tributárias acessórias
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Guerra, Giorgia. "Taratura di un calibratore di attività per radionuclidi emettitori di positroni a brevissimo tempo di dimezzamento." Bachelor's thesis, Alma Mater Studiorum - Università di Bologna, 2014. http://amslaurea.unibo.it/6666/.
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I calibratori di attività sono strumenti fondamentali in medicina nucleare, utilizzati da ogni struttura al fine di quantificare l’attività di radiofarmaco da somministrare al paziente. L'accurata taratura di questi strumenti richiederebbe la disponibilità di sorgenti di riferimento certificate per ciascun radionuclide di interesse; tuttavia vi è una importante serie di casi in cui questo metodo non è praticabile a causa delle caratteristiche del radionuclide, come ad esempio il brevissimo tempo di dimezzamento. Lo scopo di questo studio è stato determinare il fattore di taratura per un radioisotopo PET a brevissimo tempo di dimezzamento, il 11C, per il quale non sono commercialmente reperibili delle sorgenti certificate, eseguendo un’accurata misura dell’efficienza di rivelazione di un moderno rivelatore per spettrometria allo specifico valore di energia di 511 keV dei fotoni di annichilazione. Lo strumento utilizzato è un nuovo rivelatore a CZT (tellururo di cadmio-zinco), il Kromek GR1, un rivelatore compatto che opera a temperatura ambiente, caratterizzato da una interessante risoluzione energetica e da una efficienza di rivelazione contenuta, quest’ultima adeguata per l’analisi di campioni che hanno un’attività relativamente elevata, come di frequente accade nei siti di produzione dei nuclidi radioattivi. Le misure sperimentali sono state eseguite cercando di ottimizzare ogni passaggio al fine di minimizzare le incertezze, in modo da ottenere una stima accurata del fattore di taratura, secondo una modalità tracciabile ad uno standard accreditato NIST e riproducibile per qualunque altro radioisotopo PET. Potranno quindi essere constatati i fattori di taratura noti di altri radionuclidi e successivamente stimati i fattori per radioisotopi sperimentali anche mediante diversi modelli di calibratori.
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Thofehrn, Claudia. "Efeitos da aplicação da EPAP sobre a tolerância ao esforço em indivíduos portadores de insuficiência cardíaca." Universidade do Estado de Santa Catarina, 2012. http://tede.udesc.br/handle/handle/250.
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Patients with heart failure (HF) are often limited by dyspnea and fatigue, often aggravated by pulmonary congestion present in this syndrome. Efficacy of Positive Expiratory Pressure Airway (EPAP) has been tested in diverse populations, as in the postoperative period of CABG surgery, stable chronic obstructive pulmonary disease and obstructive sleep apnea, providing effects such as variation in intraocular pressure alveolar, increased functional residual capacity, redistribution of extravascular fluid and decreased intrapulmonary shunt. In an attempt to reduce dyspnea and respiratory work in patients with HF using the EPAP is a therapeutic alternative in view of its beneficial effects and considering the changes in lung function are related to pulmonary edema. The aim of this study was to evaluate the effects of the use of EPAP on exercise tolerance in patients with HF, functional class II and III (NYHA). For the sample, we selected 28 patients with LVEF <40%, which conducted three tests of 6-minute walk (6MWT): learning with and without use of EPAP use of it. To generate a positive expiratory pressure, adapted to the mask expiratory resistor by a spring loaded set to offer a pressure of 8 cmH2O. The comparison between the data obtained was performed by paired t test or Wilcoxon test, depending on the normality of the data. As a result, it was found that the use of EPAP increased without significant minute volume and the perception of effort was increased after 6MWT that the associated use of positive pressure. With regard to oxygen saturation, the use of EPAP in 6MWT increased significantly the same, despite the finding baseline saturations were within normal parameters before testing. It was concluded that the use of EPAP did not increase exercise tolerance in patients with HF in the 6MWT, but there is a need for additional studies to test different levels of the same long-term training and / or analyze patients with degrees of clinic more pronounced.
Pacientes portadores de Insuficiência Cardíaca (IC) frequentemente são limitados pela dispnéia e fadiga, muitas vezes agravadas pela congestão pulmonar presentes nesta síndrome. A eficácia da Pressão Positiva Expiratória nas Vias Aéreas (EPAP) já foi testada em diversas populações, como em pós-operatório de cirurgia de revascularização miocárdica, doença pulmonar obstrutiva crônica estável e apneia obstrutiva do sono, proporcionando efeitos como a variação na pressão intra-alveolar, aumento da capacidade residual funcional, redistribuição do líquido extravascular e diminuição do shunt intrapulmonar. Na tentativa de reduzir a dispnéia e o trabalho ventilatório em portadores de IC o uso da EPAP é uma alternativa terapêutica, tendo em vista seus efeitos benéficos e considerando que as alterações na função pulmonar estão relacionadas à edema pulmonar. O objetivo desta pesquisa foi avaliar os efeitos da utilização da EPAP sobre a tolerância ao esforço em indivíduos portadores de IC, classe funcional II e III (NYHA). Para a amostra, foram selecionados 28 pacientes com FEVE < 40%, os quais realizaram três testes de caminhada de 6 minutos (TC6 ): aprendizado, com uso da EPAP e sem uso da mesma. Para gerar a pressão positiva expiratória, adaptou-se à uma máscara um resistor expiratório por carga de mola ajustado para oferecer uma pressão de 8 cmH2O. A comparação entre os dados obtidos foi realizada por meio de teste t pareado ou teste de Wilcoxon, conforme a normalidade dos dados. Como resultado, verificou-se que o uso da EPAP aumentou sem significância o volume minuto, porém a percepção de esforço foi maior após o TC6 que associou o uso da pressão positiva. Com relação à saturação de oxigênio, o uso da EPAP no TC6 elevou a mesma significativamente, apesar das saturações basais encontrarem-se dentro de parâmetros normais antes da realização do teste. Concluiu-se que o uso da EPAP não promoveu aumento na tolerância ao esforço em indivíduos portadores de IC no TC6 , porém, há a necessidade de estudos adicionais que testem níveis diferentes da mesma no treinamento a longo prazo e/ou analisem pacientes com graus de descompensação clínica mais acentuada.
Books on the topic "Fiscal position"
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Auditor-General, New Zealand Office of the. Commentary on affording our future: Statement on New Zealand's long-term fiscal position. [Wellington]: Office of the Controller and Auditor-General, 2013.
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Canegrati, Emanuele. Economics of taxation: Normative and positive theories. Hauppauge, NY: Nova Science Publishers, 2011.
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Brandner, Peter. Structural budget deficits and sustainability of fiscal positions in the European Union. Wien: Oesterreichische Nationalbank, 1998.
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Studies in positive and normative economics. Aldershot, Hants, England: Edward Elgar Pub., 1992.
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Battaglini, Marco. Fiscal policy over the real business cycle: A positive theory. Cambridge, MA: National Bureau of Economic Research, 2008.
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Domingue, Richard-Philippe. Marchés financiers et politiques gouvernementales: Arguments soutenant que les premiers ont une influence positive sur les secondes. Ottawa, Ont: Bibliothèque du Parlement, Service de recherche, 1996.
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W, French Ronald, and Henderson Hester, eds. Positive behavior management strategies for physical educators. Champaign, IL: Human Kinetics, 1997.
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Anshori, Abdul Ghofur. Pembentukan bank syariah melalui akuisisi dan konversi: Pendekatan hukum positif dan hukum Islam. Yogyakarta: UII Press, 2010.
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Slagter, W. J. Macht en onmacht van de aandeelhouder: Beschouwingen over de juridische, economische en fiscale positie van de aandeelhouder, mede in het licht van onvriendelijke overnames. Deventer: Kluwer, 1988.
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Durán, L. María Ribó. Diccionario de derecho: Los conceptos del derecho positivo, con sus variedades terminológicas en la América hispana y con referencias a la sistemática del derecho civil, mercantil, constitucional administrativo, fiscal, laboral, penal, comunitario y procesales. Barcelona: Bosch, 1987.
Find full textBook chapters on the topic "Fiscal position"
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Eichengreen, Barry, and Lawrence H. Goulder. "The U.S. Basic Industries in the 1980s: Can Fiscal Policies Explain their Changing Competitive Position?" In Productivity Growth and the Competitiveness of the American Economy, 9–70. Dordrecht: Springer Netherlands, 1989. http://dx.doi.org/10.1007/978-94-009-2494-9_2.
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Carlberg, Michael. "Positive Spillovers of Fiscal Policy." In Policy Competition and Policy Cooperation in a Monetary Union, 118–29. Berlin, Heidelberg: Springer Berlin Heidelberg, 2004. http://dx.doi.org/10.1007/978-3-540-24796-8_17.
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Gumata, Nombulelo, and Eliphas Ndou. "Do Positive Tax Revenue Shocks Impact Financial and Credit Conditions?" In Labour Market and Fiscal Policy Adjustments to Shocks, 433–45. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-66520-7_30.
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Gumata, Nombulelo, and Eliphas Ndou. "How Does a Positive Borrowing Costs Shock Impact Price Stability?" In Labour Market and Fiscal Policy Adjustments to Shocks, 523–33. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-66520-7_37.
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Gumata, Nombulelo, and Eliphas Ndou. "Does Price Stability Benefit from a Positive Shock in the Labour Force Participation Rate?" In Labour Market and Fiscal Policy Adjustments to Shocks, 57–67. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-66520-7_4.
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Jihal, Houda, Soumaya Ounacer, Soufiane Ardchir, and Mohammed Azouazi. "Clustering Model of False Positive Elimination in Moroccan Fiscal Fraud Detection." In Advances in Intelligent Systems and Computing, 125–30. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-36671-1_12.
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Gumata, Nombulelo, and Eliphas Ndou. "The Labour Market Conditions Channel in the Transmission of Positive Inflation and Inflation Expectation Shocks to the Repo Rate Reaction." In Labour Market and Fiscal Policy Adjustments to Shocks, 215–32. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-66520-7_13.
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von Weizsäcker, Carl Christian, and Hagen M. Krämer. "Introduction: Private Wealth and Public Debt." In Saving and Investment in the Twenty-First Century, 1–13. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-75031-2_1.
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AbstractIn the economic area comprising the OECD countries plus China, almost half of private wealth consists of net public debt. Private wealth is nearly twice the size of private real assets. Due to the continuing rise in life expectancy, the share of public debt in private wealth is growing. As long as public debt does not become too great, real interest rates can be low, but positive in the twenty-first century. The main reason for this is private retirement planning in light of high life expectancy. Investment cannot keep up with increasing private saving. In the twenty-first century, public debt is a macroeconomic steering instrument. Fiscal policy uses it to ensure that a positive, but low real interest rate level continues to prevail.
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Killian, Sheila, Philip O’Regan, Ruth Lynch, and Martin Laheen. "Tax Experts’ Response to Regulatory and Institutional Triggers." In Combating Fiscal Fraud and Empowering Regulators, 215–35. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780198854722.003.0012.
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This chapter explores the situations in which tax experts are most likely to take an innovative or aggressive tax position, focusing on the self-perception of the experts themselves of the factors that may influence them in taking such a position. The results highlight the micro-influences on tax experts that may move them along the spectrum of tax avoidance, which has been acknowledged as posing a significant risk to public welfare, equality of opportunity, and the common good. The chapter presents findings from an international survey of tax professionals and experts and highlights some key risk factors. The factors that lead tax experts to take a position that pushes the envelope of regulation are explored in aggregate and compared across the jurisdictional boundary of high or low levels of financial secrecy. The findings have the potential to empower both regulators and professional bodies in addressing the problem of tax avoidance.
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Enbaby, Hoda El, and Hoda Selim. "Fiscal Outcomes in Bahrain." In Institutions and Macroeconomic Policies in Resource-Rich Arab Economies, 329–55. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198822226.003.0011.
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This chapter argues that political economy factors, rather than oil wealth, shape the budgetary process and outcomes in Bahrain. Fiscal volatility and excessive current spending (in the form of wages, social welfare, and subsidies) leading to unsustainable non-oil deficits are not fully derived from oil price volatility. Weak institutions, including those underlying the budgetary process, have contributed to some fiscal laxity. These have allowed rulers to use current spending as a channel for the redistribution of oil rents and to secure political stability and allegiance to the regime in a turbulent sociopolitical environment. The budgetary process has been undermined by the structure of the bicameral parliament, while the absence of restrictions on parliament to amend the budget weakens the position of the executive. In the general context of limited transparency and accountability, the government may also be exercising its discretionary powers over the budget execution but this cannot be known.
Conference papers on the topic "Fiscal position"
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Albu, Ion, and Doina-Cezara Albu. "Agricultura Republicii Moldova: probleme economice și perspective." In International Scientific Symposium "Plant Protection – Achievements and Prospects". Institute of Genetics, Physiology and Plant Protection, Republic of Moldova, 2020. http://dx.doi.org/10.53040/9789975347204.20.
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The agricultural sector holds a significant position in the economy of the Republic of Moldova, which requires permanent studies of the problems created and finding solutions to solve them. A common problem in the agricultural sector is the risks caused by weather variations, pest attack, irregular rainfall affecting agricultural products. Thus, it is important to promote the option of covering possible losses by insuring risks in agriculture. Agricultural insurance is a way to encourage farmers to get good results and to promote their well-being. For many countries with a stable market economy, fiscal measures targeting agriculture remain largely unchanged, and for the Republic of Moldova, which is in the process of transitioning to a market economy, fiscal reforms continue.
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Ulusoy, Ahmet, and Mehmet Ela. "The Macroeconomic Effects of European Debt Crisis and Turkey." In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01363.
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European sovereign debt crisis is the period that because of low interest rates, government and private debt increased substantially and also financial crisis transform private debt to high sovereign debt. In this period, low interest rates made government borrowing cost cheap and so sovereign debt increased considerably. In same period, private sector consumption and debt rose and this induced the housing bubbles. The expansionary fiscal policy against the effects of global financial crisis and bail-outs given to banks which are problematic made the sovereign debt highest and debt burden unsustainable for some countries. European sovereign debt crisis affect the world globally with the financial and economic links. Countries implemented fiscal and monetary policies against the recession and unemployment. In this respect, it is worthwhile researching the European sovereign debt crisis which is multifaceted and complex and offering suggestions for Turkey. Turkey must maintain the strong fiscal position and increased country resilience against crisis. And Turkey must also maintain banking regulation and supervision which are intended to steady financial sector.
The aim of this paper is analyzing the development of European sovereign debt crisis and its effects; and also emphasizing the actions Turkey can take and offering suggestions for Turkey.
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Khachaturian, Raisa. "SUPPLY-DEMAND SHOCKS AND GOVERNMENT RESPONSE TO PANDEMIC ISSUES (EXAMPLE OF GEORGIA)." In Proceedings of the XXIII International Scientific and Practical Conference. RS Global Sp. z O.O., 2020. http://dx.doi.org/10.31435/rsglobal_conf/25112020/7240.
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In this article, it is discussed the main threats and consequences of the cause of the modern economic crisis - the coronavirus pandemic - that have affected the macroeconomic situation in different countries and regions of the world. The focus is on the radical international economic changes that have caused supply and demand shocks, which have conditioned the structural nature of the crisis. The negative consequences of the pandemic in different sectors of the world are analyzed and general tendencies related to foreign trade, protectionism, employment, fiscal, monetary and other policies are listed. It describes the anti-crisis economic plan developed by the Georgian government and provides examples related to corporate tax shelters. Finally, the conclusion stresses that the priority of the post-crisis economic plan should be to position the country well after the end of the pandemic, as well as to overcome macroeconomic problems such as current account deficits, public debt, unemployment and poverty, rapid economic growth, competitiveness and etc.
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Basta, Stefano, Fabio Fassetti, Massimo Guarascio, Giuseppe Manco, Fosca Giannotti, Dino Pedreschi, Laura Spinsanti, Gianfilippo Papi, and Stefano Pisani. "High Quality True-Positive Prediction for Fiscal Fraud Detection." In 2009 IEEE International Conference on Data Mining Workshops (ICDMW). IEEE, 2009. http://dx.doi.org/10.1109/icdmw.2009.59.
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Yılmaz, Durmuş. "Global Economy and Turkey: 2016 and Beyond." In International Conference on Eurasian Economies. Eurasian Economists Association, 2016. http://dx.doi.org/10.36880/c07.01815.
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Irrespective of whether advanced economies (AEs) or emerging market economies (EMEs), the number one problem of the global economy is not being able to generate a satisfactory growth. Income levels is in some countries are barely above the per-crisis level. Despite ample liquidity due to quantitative monetary policies, consumption and investment demands are weak. Because high level of indebtedness deter economic agents from using credit. Credit markets still do not function well either.
Quantitative easing policies have been successful in containing further deterioration. Despite ample liquidity inflation has not risen, but it did delivered the expected growth. Because banking system in AEs is weak and monetary transmission mechanisms are not functioning well. As for EMEs, commodity prices and World trade appears to be weak; economic growth are slowing down, capex is visibly falling in heavy industrial sectors due to already existing excess capacity.
The academia as well as the business community are worried about the appropriateness of the present policies in case another recession comes, central banks will have little ammunition to deal with it. The option being talked of now is what is dubbed as “helicopter Money”.
Turkey being an open economy, has been and will be effected by the developments in the global economy through trade, capital flows and expectation channels.
By international standards, Turkey have a reasonable growth rate of 3 to 4 %, implying a new growth era where high growth cycle ended due to changing global financial conditions and its structural problems. Future growth performance will depend on the level of investments and savings to finance it. As her own saving is low, foreign capital flows is crucial.
High inflation and interest rate are the two negatives, but it has a strong fiscal position, debt / GDP is 32.3%, the budget is almost balanced, producing primary surplus which proved it is resilience in the face of recent failed coup and the negative attitudes displayed by the rating agencies.
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Davydenko, Nadiia, Svitlana Boiko, Alina Вuriak, and Inna Demianenko. "Development of rural areas through fiscal decentralization." In 22nd International Scientific Conference. “Economic Science for Rural Development 2021”. Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2021. http://dx.doi.org/10.22616/esrd.2021.55.010.
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The ratification of the European Charter of Local Self-Government and the adoption of the Concept of the Reform of Local Self-Government and the Territorial Organization of Power in Ukraine in April, 2014 laid the groundwork for the approval of fiscal decentralization and the creation of fiscal frameworks for the development of rural areas. One of the defining conditions of fiscal decentralization is the provision of the local government with financial resources in an amount sufficient to perform their tasks for development of rural areas. Therefore, the purpose of the article is to study the peculiarities of rural development of Ukraine in terms of fiscal decentralization, identify the main problems, and present an argument for the directions towards enhancing the positive impact of fiscal decentralization on the social and economic development of rural areas. The methodological basis of the article is general scientific and special methods of research, in particular: economic and statistical; analysis and synthesis; tabular and graphical. The conducted research has made it possible to establish that the implementation of fiscal decentralization has resulted in greater interest of village council in increasing revenues to local budgets by transferring the right to receive more tax revenues and non-tax revenues, finding contingency local budgets, improving the efficiency of tax administration and fees. The study gives grounds for proposing approaches to increase the effectiveness of fiscal decentralization in the context of rural development, including expanding of the list of taxes and fees in budget revenues of united territorial community (e.g. corporate income tax, personal income tax, environmental tax); improving the mechanism for providing local budgets with inter-budget transfers from the State Budget of Ukraine; optimization of budget expenditures under the condition that a guaranteed and affordable level of public services is provided; increasing the accountability of local governments in order to prevent corruption; involvement of the population in active participation in development policy of rural areas.
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Çevik, Savaş, Ahmet Ay, and Mahamane Moutari Abdou Baoua. "Natural Resources Revenue, Fiscal Policy and Economic Growth: Panel Data Analysis for Sub-Saharan Africa Countries." In International Conference on Eurasian Economies. Eurasian Economists Association, 2017. http://dx.doi.org/10.36880/c09.02005.
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The main purpose of this study is to examine the relationship between natural resources revenue, fiscal policy and economic growth for 35 selected Sub-Saharan African countries. The panel data covering the periods of 1986-2014 was analyzed by using the fixed/random effect model estimation and the panel causality test. We also performed the panel unit root test in order to insure that our variables are stationary. The empirical results indicate that there is insignificant negative effect of natural resources revenue and bad fiscal policy on the economic growth. However, there is significant positive effect of capital formation on economic growth. We also found a bidirectional causality relationship between Natural resources rents and economic growth. There is also unidirectional causality link from government final consumption expenditure to Natural resources revenue and from Natural resources revenue to capital formation. These empirical results mean that Sub-Saharan African countries apply bad fiscal policy to improve the natural resource sector which does not efficiently contribute to the economic growth. This study suggests that countries of Sub-Saharan Africa must apply improved fiscal policy in order to add tax revenue to their total revenue; and they must also use the natural resources revenue in order to invest in other sectors such as education, manufacturing and agriculture.
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Velkovska, Ivana. "THE COST OF NEGATIVE INCOME TAX AS A FISCAL MEASURE TO TACKLE POVERTY IN NORTH MACEDONIA." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2020. http://dx.doi.org/10.47063/ebtsf.2020.0002.
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This paper makes an effort to evaluate the cost of negative income tax as a fiscal measure aiming to tackle the persistent high poverty rate in Macedonia. Poverty, income inequality and unemployment are expected to rise all around the world due to the pandemic corona virus outbreak and the subsequent economic crisis. Governments around the world have already implemented measures similar to universal basic income with the purpose of increasing household consumption and stimulating aggregate demand but also to mitigate the devastating effects that the recent unfavorable economic developments have on the citizens living in poverty or are at the risk of poverty. However, shrinking fiscal spaces of small economies could be an obstacle to implement such policies. Compared to universal basic income, negative income tax is a less costly policy option that targets the population living in poverty instead of providing payments to everyone regardless of their income. The analysis based on the available data is indicating that implementing such policy would cost as much as 9.7 billion MKD per year, which is 4% of the planned state budget revenues for Y2020, 8% of the planned social transfers for Y2020 and 29% of the funds that the state has made available for tackling the COVID 19 crisis so far. In addition, the negative income tax could trigger various positive effects on the economy. Since poor people spend almost all of their income, it could be expected that implementing negative income tax would rise household consumption. According to the empirical analysis in this paper, household consumption is in highest correlation to GDP growth in Macedonia compared to the other explanatory variables (government consumption, investments, import and export).
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Baigonushova, Damira. "Testing the Twin Deficit Hypothesis for Kyrgyzstan Economy." In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01413.
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Twin deficits hypothesis suggests that there is a positive relationship between budget and current account deficits. The present study examines Twin Deficits Hypothesis over the period of 2005:01–20013:12 in Kyrgyzstan by using Vector Autoregressive Model technique. The results show that there are relationships between government expenditure, export and import. The causalities are from government expenditure to export and import. These results confirm the Keynesian view, which asserts the existence of twin deficits, meaning that the state budget deficit at weak real economy, in an open economy, increase imports, which is the cause of twin deficits in the economy of Kyrgyzstan. To solve the problem of twin deficits, the state must pursue an active foreign trade policy in addition to fiscal policy, as it is proven empirically the state budget deficit has a big impact on trade deficit, but not the main factor of trade deficit.
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BEKTAŞ, Belkıs, and Özhan ÇETİNKAYA. "An Assessment of the Public Financial Indicators with Budget Data in Turkey: Review post- 2000." In Current Trends in Public Sector Research. Brno: Masaryk University Press, 2020. http://dx.doi.org/10.5817/cz.muni.p210-9646-2020-1.
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There have been changes in public financial indicators in Turkey after the year of 2000. In this paper, these changes were evaluated together with the budget data. In this context, this paper aims to reveal positive or negative effects of budget data on public financial indicators. The 2008 global financial crisis formed the external direction of the negativity in public financial indicators. In particular, before and after 2008, negative developments have been experienced in public financial indicators except for some years. The 2008 global financial economic crisis had also negative impacts on public financial indicators. Moreover, both general and local elections are a negative factor in public spending discipline in Turkey. Since the local elections, the ruling government has chosen extender budget policies as fiscal policies to win the elections. According to the findings of this study, it was determined that Turkey moved away from the Maastricht criteria after 2008, which stemmed from negative developments in budget data.
Reports on the topic "Fiscal position"
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Battaglini, Marco, and Stephen Coate. Fiscal Policy over the Real Business Cycle: A Positive Theory. Cambridge, MA: National Bureau of Economic Research, May 2008. http://dx.doi.org/10.3386/w14047.
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Alesina, Alberto, and Guido Tabellini. A Positive Theory of Fiscal Deficits and Government Debt in a Democracy. Cambridge, MA: National Bureau of Economic Research, July 1987. http://dx.doi.org/10.3386/w2308.
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Ndulu, Benno, Cornel Joseph, and Karline Tryphone. Fiscal Regimes and Digital Transformation in Sub-Saharan Africa. Digital Pathways at Oxford, March 2021. http://dx.doi.org/10.35489/bsg-dp-wp_2021/01.
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In this paper we investigate how the fiscal authorities, through tax policies or fiscal incentives, can play an important role in supporting digitalisation of the economy (digital transformation) to exploit its opportunities. Our approach is to track the influence of these policies indirectly through relevant determinants of internet adoption (connectivity and user enablers). Hence, we first establish empirically the influence of these enablers on internet use by estimating a reduced form equation of determinants of internet adoption (both demand- and supply-side factors). Then we assess the influence of a country’s fiscal policy stance on some of these enablers or determinants (direction and extent) throughout the internet value chain. Using these transmission mechanisms, we estimate the influence of the fiscal regime on digitalisation. We draw on our own empirical analysis and other relevant studies to support our recommendations to the fiscal authorities. Our findings emphasise the importance of trade-offs between short-term revenue objectives and the longer-term opportunity costs of higher revenue, enabled by the large positive externality effects of the sector, generating higher social returns than those accruing privately.
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Knotek-Smith, Heather, and Jeffrey Gerald. Environmental Quality Requirements Model Program Objective Memorandum Fiscal Years 2021–2025. Engineer Research and Development Center (U.S.), December 2020. http://dx.doi.org/10.21079/11681/39101.
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This document describes the methodology used to evaluate the costs incurred by organizations involved in planning, programming, budgeting, and execution of the Army’s environmental programs and estimating those costs for future year planning cycles, this model is referred to as the Environmental Quality Requirements Model (EQRM). The EQRM is used to develop the budget positions as presented to Congress to obtain the Operations and Maintenance appropriations. These appropriations fund the Environmental Quality Program which includes Compliance, Conservation and Pollution Prevention requirements. The model encompasses the commands under the funding structure of the Deputy Chief of Staff – G9 Installations which includes the following: Installation Management Command, the Army National Guard, the Army Reserve Command, and the Army Materiel Command.
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Valencia, Oscar, Matilde Angarita, Juan Santaella, and Marcela De Castro. Do Immigrants Bring Fiscal Dividends?: The Case of Venezuelan Immigration in Colombia. Inter-American Development Bank, December 2020. http://dx.doi.org/10.18235/0002993.
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This paper analyzes the effects of recent Venezuelan immigration to Colombia on the fiscal balance, the labor market, and economic growth. For this purpose, we built a dynamic general equilibrium model with a search and matching structure in the labor market. The higher fiscal spending to address immigration negatively impacts the government's budget in the short term, which is offset by higher output, consumption, and employment level, increasing the government's revenues mainly through indirect tax collection. The effect on the labor market is different for unskilled workers--whose higher supply generates a negative effect on wages and an increase in the unemployment rate--and skilled workers, who benefit from higher wages and lower unemployment. These changes in the labor market affect the government's revenue, resulting, in the long term, in positive fiscal dividends of migration.
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van den Boogaard, Vanessa, Wilson Prichard, Rachel Beach, and Fariya Mohiuddin. Strengthening Tax-Accountability Links: Fiscal Transparency and Taxpayer Engagement in Ghana and Sierra Leone. Institute of Development Studies, November 2020. http://dx.doi.org/10.19088/ictd.2020.002.
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There is increasingly strong evidence that taxation can contribute to expanded government responsiveness and accountability. However, such positive connections are not guaranteed. Rather, they are shaped by the political and economic context and specific policies adopted by governments and civil society actors. Without an environment that enables tax bargaining, there is a risk that taxation will amount to little more than forceful extraction. We consider how such enabling environments may be fostered through two mixed methods case studies of tax transparency and taxpayer engagement in Sierra Leone and Ghana. We highlight two key sets of findings. First, tax transparency is only meaningful if it is accessible and easily understood by taxpayers and relates to their everyday experiences and priorities. In particular, we find that taxpayers do not just want basic information about tax obligations or aggregate revenue collected, but information about how much revenue should have been collected and how revenues were spent. At the same time, taxpayers do not want information to be shared with them through a one-way form of communication, but rather want to have spaces for dialogue and interaction with tax and government officials, including through public meetings and radio call-in programmes. Second, strategies to encourage taxpayer engagement are more likely to be effective where forums for engagement are perceived by taxpayers to be safe, secure, and sincere means through which to engage with government officials. This has been most successful where governments have visibly demonstrated responsiveness to citizen concerns, even on a small scale, while partnering with civil society to foster trust, dialogue and expanded knowledge. These findings have significant implications for how governments design taxpayer education and engagement programmes and how civil society actors and development partners can support more equitable and accountable tax systems. Our findings provide concrete lessons for how governments can ensure that information shared with taxpayers is meaningful and accessible. Moreover, we show that civil society actors can play important roles as translators of tax information, enablers of public forums and dialogues around tax issues, and trainers of taxpayers, supporting greater tax literacy and sustained citizen engagement.
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Ralentización de la recuperación del empleo y el mercado laboral de jóvenes. Banco de la República, August 2021. http://dx.doi.org/10.32468/rml.19.
Full textAbstract:
En los primeros meses de 2021 la recuperación que venía registrando el empleo total desde mediados de 2020 se detuvo. Buena parte de este fenómeno habría estado relacionado con las olas de contagio de Covid-19, que involucraron tanto respuestas de autocuidado por parte de los individuos como la implementación de medidas de restricción a la movilidad en varias ciudades para mitigar el contagio. Ambas circunstancias produjeron fuertes caídas mensuales del empleo en enero y en abril. En mayo la prolongación de la tercera ola de contagios y la situación de orden público por la que atravesó el país volvieron a limitar la recuperación del número de ocupados. En medio de este panorama, un hecho favorable lo registró el empleo asalariado y formal que, a diferencia de su contraparte no asalariada e informal, presentó crecimientos sutiles. La expansión en este segmento, que suele ser menos rápida por los mayores costos de contratación, se observa no solo en la encuesta de hogares sino también en los registros administrativos, y está favorecida por un mayor número de vacantes disponibles y tasas de separación en niveles muy bajos. Por ramas de actividad el comportamiento del empleo ha sido heterogéneo, y en la mayoría de los sectores se registran recuperaciones del empleo más lentas que las de la actividad económica, lo que ha implicado, al menos en términos contables, aumentos de la productividad laboral. Por otro lado, la salida de la inactividad se detuvo, por lo que la participación laboral se mantuvo relativamente estable en los últimos meses. Así las cosas, la incipiente recuperación del empleo y la estabilidad de la oferta laboral conllevaron a que las tasas de desempleo (TD) de mayo se ubicaran en niveles similares a lo observado en lo corrido de 2021: 15,2% y 16,5% en el total nacional y las trece ciudades, respectivamente. Al descomponer dichas tasas por grupos poblacionales se observan aún importantes disparidades, en particular en las mujeres y los jóvenes. Además, se registran tendencias ascendentes en el número de desempleados que permanecen varios meses en el desempleo y de los inactivos que transitan al desempleo. Finalmente, por el lado de los ingresos, los del segmento no asalariado urbano, los más golpeados durante la pandemia, se han seguido recuperando, y sus horas trabajadas ya casi se encuentran en los niveles previos a la pandemia. Dado lo anterior, en este reporte se estima que la TD empezará a mostrar reducciones en lo que queda de 2021, aunque moderadas. Se espera que la TD nacional se ubique en promedio en 2021 entre el 13,7% y 15%, con 14,4% como valor central, en cuyo caso cerraría el año alrededor del 13,8%. Las estimaciones de la TD de largo plazo consistente con una inflación estable (Nairu) sugieren una brecha de la TD positiva de alrededor de 2,3 puntos porcentuales (pp) para 2021, por lo que la holgura del mercado laboral continuaría, presionando a la baja la inflación vía costos salariales. Como es usual, este reporte se divide en dos secciones. En la primera se examinan en detalle los principales hechos coyunturales del mercado laboral. En la segunda se estudia la evolución reciente del mercado laboral de los jóvenes, los cuales han sido protagonistas de las manifestaciones registradas en el país durante mayo, y se analizan los efectos que han tenido programas para dinamizar la creación de empleo juvenil implementados en el pasado. En particular, se estiman los efectos de la Ley del Primer Empleo de 2010 y se recopilan los resultados encontrados en la literatura sobre el programa Jóvenes en Acción. Se encuentra que ambas políticas son complementarias y efectivas en reducir el desempleo juvenil, pero conllevan costos fiscales, los cuales requieren estrategias de financiación sostenibles. Adicionalmente, a partir de la estimación realizada, se efectúa una cuantificación aproximada de los efectos de eliminar los impuestos de nómina para los jóvenes. Este ejercicio proporciona un punto de referencia para diagnosticar los posibles efectos que el Decreto 668 de 2021, promulgado recientemente por el Gobierno, y consistente en un subsidio temporal a la nómina de nuevos empleados jóvenes, tendría sobre el desempleo juvenil.