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Journal articles on the topic 'Illinois Economic and Fiscal Commission'

Author: Grafiati

Published: 4 June 2021

Last updated: 28 July 2025

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1

Pande, Harishankar, and Prof Sudhanshu Sekhar Rath. "Fiscal Reforms In Odisha: Insights From The 11th Finance Commission Onwards." IOSR Journal of Humanities and Social Science 29, no. 12 (2024): 26–33. https://doi.org/10.9790/0837-2912102633.

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This study examines the fiscal reforms undertaken in Odisha from the 11th Finance Commission onwards, focusing on the impact of Finance Commission recommendations on the state’s fiscal management. The analysis highlights efforts of the state to address fiscal challenges through the adoption of measures such as the Fiscal Responsibility and Budget Management (FRBM) Act, tax reforms, expenditure rationalization etc. Key fiscal indicators, including revenue and fiscal deficits, debt-to-GSDP ratio and developmental expenditure as a percentage of GSDP are analyzed to evaluate the state’s fiscal per

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Wu, Yonghong, and David Merriman. "Illinois’ Municipal Telecommunications Tax." Urban Affairs Review 47, no. 6 (2011): 838–60. http://dx.doi.org/10.1177/1078087411415507.

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In this article, the tax base elasticity and revenue potential of the municipal telecommunications tax in Illinois over the period 2004 to 2007 are studied. The hypothesis that the municipal telecommunications tax base is perfectly inelastic with respect to variation in the tax rate cannot be rejected. Under the assumption that the tax base is purely inelastic, the maximum revenue potential of this local option tax is estimated. This study suggests that municipal telecommunications taxes have the potential to provide much needed relief to the current and future fiscal stress of municipal gover

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Raza, Muhammad Asif. "Navigating Fiscal Federalism in Pakistan: Balancing Decentralization and Economic Stability Post-18th Amendment." Global Political Review IX, no. IV (2024): 80–91. https://doi.org/10.31703/gpr.2024(ix-iv).07.

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This paper critically examines Pakistan’s fiscal federalism and highlights the challenges posed by the 18th Constitutional Amendment 2010. The research is contextualized within the broader theoretical framework of fiscal federalism. Although intended to decentralize power and grant fiscal autonomy to provinces, the amendment has created structural fiscal issues, especially within the National Finance Commission. Locking of the provincial NFC share, lack of consensus building on the NFC Award since 2009, stagnant fiscal space and tax-to-GDP ratio, vertical fiscal imbalance, and absence of a joi

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Peters, Cees. "Tax Policy Convergence and EU Fiscal State Aid Control: In Search of Rationality." EC Tax Review 28, Issue 1 (2019): 6–17. http://dx.doi.org/10.54648/ecta2019002.

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The pending tax ruling constitute a new saga in the continuous political battle between the Member States and the European Commission about the limits of article 107 TFEU within the complex multi-level tax governance system of the EU. This article claims that the legal determination of these limits – as reflected in the distinction between general measures and fiscal state aids – cannot provide for a rational explanation concerning the balance of power between the Member States and the European Commission. Consequently, it cannot be maintained that the European Commission should merely monitor

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Kobyagda, Larba Issa, and Kouadio Yves Arnaud Binin. "Analysis of the potential and fiscal effort of the countries of the West African Economic and Monetary Union." African Multidisciplinary Tax Journal 2021, no. 1 (2021): 22–41. http://dx.doi.org/10.47348/amtj/2021/i1a2.

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This article aimed to analyse the fiscal potential of member countries of the West African Economic and Monetary Union Commission (WAEMU) space. This issue seems to be relevant insofar as fiscal resources are a function of the states’ budget. The method of analysis used in this paper is the stochastic frontier model of Kumbakar, Lien & Hardaker (2014) for the period 1987-2017. The results showed that the tax burden is determined by structural factors and that in most countries the tax potential can be further exploited. Similarly, the tax effort can be improved for a more visible performan

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Konc, Andraž. "Consequences of the deactivation of the European Union’s fiscal rules and their reinstatement." Oeconomica Jadertina 15, no. 1 (2025): 40–54. https://doi.org/10.15291/oec.4662.

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This article examines the deactivation and the subsequent reinstatement of the European Union fiscal rules in response to the COVID-19 pandemic and its aftermath. It aimsto evaluate the macroeconomic and fiscal consequences of suspended fiscal rules and their role in addressing unprecedented economic challenges. A review-based methodology is employed, utilizing secondary data from authoritative sources, including the European Commission and Eurostat. The findings reveal that suspending fiscal rules enabled EU Member states to implement expansive fiscal measures, mitigating the pandemics econom

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Daianu, Daniel. "National Independent Fiscal Institutions Need to Be Stronger to Perform Effectively." Intereconomics 59, no. 2 (2024): 112–18. http://dx.doi.org/10.2478/ie-2024-0023.

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Abstract In April 2023, the European Commission issued a directive proposal on EU economic governance reform. The Council cut some tasks of Independent Fiscal Institutions (IFIs) that were in the Commission directive proposal; whether this cutting is justified is an open question. Early this year, the Council and the Parliament reached a provisional agreement on the proposed reform of the EU economic governance framework. The vision of the Commission that would involve IFIs in the assessment of fiscal-structural plans is not groundless. But structural reforms and investment analysis demand exp

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Shah, R. K. "Fiscal Federalism Model in Nepal: An Analytical Study." Tribhuvan University Journal 30, no. 2 (2016): 123–38. http://dx.doi.org/10.3126/tuj.v30i2.25559.

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The Constitution of Nepal as Federal Democratic Republic was promulgated on September 20, 2015 by the second CA. The primary objective of this study is to review the modality presented in the new constitution on the natural resources, economic rights and revenue allocation. The study finds that the fiscal decentralization initiatives have not been successful in minimizing the political, social, economic, regional and ethnic inequalities inherent for nearly 240 years of a unitary system of governance in Nepal. The study recommends that VAT and income taxes will have to be collected concurrently

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IDRIS, Prof ALIYU. "COMPARATIVE ANALYSIS OF FISCAL FRAMEWORKS AND REVENUE MOBILISATION: LESSONS FROM NIGERIA, EGYPT, AND AUSTRALIA." International Journal of Social Sciences and Management Review 08, no. 01 (2025): 34–51. https://doi.org/10.37602/ijssmr.2025.8103.

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Nigeria's fiscal framework has faced persistent challenges, particularly in mobilising revenues efficiently from its diverse economic sectors. Despite substantial natural resource endowments, revenue leakages and inefficiencies in mobilising oil and non-oil revenues have hindered economic stability and growth. This study conducts a comparative analysis of fiscal frameworks in Nigeria, Egypt, and Australia, focusing on revenue mobilisation strategies, governance structures, and institutional roles. It emphasises the pivotal role of the Revenue Mobilisation Allocation and Fiscal Commission (RMAF

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Triantafyllopoulou, Athanasia. "Local Government and Citizen in the Period of Crisis in Greece." Review of European Studies 9, no. 4 (2017): 42. http://dx.doi.org/10.5539/res.v9n4p42.

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Greece has been under fiscal surveillance since 2010, due to the economic recession and the fiscal adjustment program agreed between Greece, the European Commission, the European Central Bank and the International Monetary Fund. The economic recession and the measures taken as a result of this adjustment had a serious impact on Greek society, a large part of which is at risk of poverty or below the poverty line. Local government has suffered the consequences of the economic crisis, yet it has taken initiatives to coordinate actions of volunteer groups, that were activated during this period, t

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Prasad, Uma Shankar. "Nepal's Fiscal Federalism Model in the New Constitution: Agenda for Amendments." NRB Economic Review 27, no. 2 (2015): 91–108. http://dx.doi.org/10.3126/nrber.v27i2.52563.

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The first Constituent Assembly (CA) was dissolved without producing the constitution. The Constitution of Nepal as Federal Democratic Republic was promulgated on September 20, 2015 by the second CA. The primary objective of this study is to review the modality presented in the new constitution on the natural resources, economic rights and revenue allocation and recommend some amendments. The study finds that the fiscal decentralization initiatives have not been successful in minimizing the political, social, economic, regional and ethnic inequalities inherent for nearly 240 years of a unitary

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KUDAISYA, MEDHA. "Developmental Planning in ‘Retreat’: Ideas, instruments, and contestations of planning in India, 1967–1971." Modern Asian Studies 49, no. 3 (2014): 711–52. http://dx.doi.org/10.1017/s0026749x13000644.

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AbstractThis article concerns the history of economic planning in India in the late 1960s, when a vigorous debate took place on the institutions, instruments, and ‘personnel’ of developmental planning. Examining the years from 1967 to 1971, this article shows how dramatic attempts were made by warring politicians with the help of technocrats to decentralize economic planning, grant states more fiscal autonomy, and drastically reduce the powers of the Planning Commission. This article examines how these critical economic initiatives unfolded but were ultimately overshadowed by political power s

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Truger, Achim. "The fiscal compact, cyclical adjustment and the remaining leeway for expansionary fiscal policies in the Euro area." Panoeconomicus 62, no. 2 (2015): 157–75. http://dx.doi.org/10.2298/pan1502157t.

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Fiscal policy in the Euro area is still dominated by austerity measures implemented under the institutional setting of the ?reformed? stability and growth pact, and the even stricter ?fiscal compact?. At the same time, calls for a more expansionary fiscal policy to overcome the economic crisis have become more frequent, recently. Therefore, the article tries to assess the remaining leeway for a truly expansionary fiscal policy within the existing institutional framework. Special emphasis is put on the method of cyclical adjustment employed by the European commission in order to assess member s

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Stewart, LaShonda M., Jeremy N. Phillips, and Steve Modlin. "An Evaluation of the Connection between Economic Volatility and Governmental Savings Levels for Illinois, North Carolina, and Mississippi Counties." Public Finance and Management 13, no. 4 (2013): 361–82. http://dx.doi.org/10.1177/152397211301300405.

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Local governments are continually facing challenges that can drastically influence savings levels and service provisions. From deteriorating fiscal environments to escalating internal costs, maintaining adequate undesignated revenue streams becomes increasingly difficult. The authors evaluate the connection between economic volatility and governmental savings levels. They find that volatility influences counties’ level of saving, but there are differences in how volatility in specific revenue sources affects the size of savings. The findings indicate that counties in Illinois, North Carolina,

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15

Goldbach, Roman, and Christian Fahrholz. "The euro area's common default risk: Evidence on the Commission's impact on European fiscal affairs." European Union Politics 12, no. 4 (2011): 507–28. http://dx.doi.org/10.1177/1465116511413950.

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Sovereign creditworthiness within the euro area hinges upon the credibility of the Stability and Growth Pact (SGP). We analyse whether political events that worsen the SGP's credibility result in a shared default risk premium for all euro members, therefore leading to a joint deterioration of creditworthiness. We especially examine the decisions and statements of the Commission and the Council of Economic and Finance Ministers. Analysing daily data through the 1999–2005 period with an ARMA-GARCH model, we find the Commission plays a decisive role in affecting investor evaluations, where its cr

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Statovci, Bedri, and Shefket Jakupi. "Fiscal Policy Reforms in Kosovo." International Journal of Management Excellence 8, no. 3 (2017): 985–90. http://dx.doi.org/10.17722/ijme.v8i3.897.

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Fiscal policy represents one of the most important components of economic policy and as such it should be treated in its context.For this there are at least two reasons:First, economic policy defines the goals and criteria of fiscal policy in order to assess its contribution to the implementation of economic policies, andSecond, defining the connection between the objectives and instruments, theory of economic policy explains the process of fulfilling the objectives of economic policy, part of which process is fiscal policy itself. Therefore, in the following, in a quite direct manner, we will

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Sacher, Martin. "Avoiding the Inappropriate: The European Commission and Sanctions under the Stability and Growth Pact." Politics and Governance 9, no. 2 (2021): 163–72. http://dx.doi.org/10.17645/pag.v9i2.3891.

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Fiscal policy surveillance, including the possibility to impose financial sanctions, has been an important feature of Economic and Monetary Union since its inception. With the reform of fiscal rules in the aftermath of the financial and sovereign debt crisis, coercive provisions have been made stricter and the Commission has formally gained power vis-à-vis the Council. Nevertheless, sanctions under the Stability and Growth Pact for budgetary non-compliance have so far not been imposed. This article asks why the Commission has until now refrained from proposing such sanctions. Using minimalist

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Belke, Ansgar. "Towards a Genuine Economic and Monetary Union—Comments on a Roadmap." Politics and Governance 1, no. 1 (2013): 48–65. http://dx.doi.org/10.17645/pag.v1i1.90.

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The Van Rompuy Report and also additional proposals made by the European Commission outlined steps for a 'genuine Economic and Monetary Union'. This article explains, assesses and comments on the proposals made. Moreover, it outlines what could be recommendations in order to achieve a 'genuine Economic and Monetary Union'. For this purpose, details of the Interim Report are systematically evaluated. We also deal with different governance visions emerging from the ongoing euro area crisis and starts from different views of the 'North and the South' of the euro area on this issue. This contribut

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Babin, Mihajlo, Iva Ivanov, and Miloš Erić. "The long-lasting post-covid symptom: The case for the EU fiscal rules reform?" Pravni zapisi 13, no. 1 (2022): 76–92. http://dx.doi.org/10.5937/pravzap0-37462.

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The paper investigates compliance with the EU fiscal rules in the period 1992-2020. The EU fiscal rules are prescribed as guidelines and represent a typical example of the soft law approach. The negative impact of the soft law approach is more visible after the periods of economic crisis (2008-2009; 2020-2022). The non-compliance with the prescribed ceilings on the level of the budgetary deficit and public debt create instability and various adverse economic effects. In the paper it is shown that existing rules are not adequate for the job they were made for. It is shown that the design and en

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Golubović, Srđan. "The application of the European Union fiscal rules in the COVID-19 pandemic crisis." Zbornik radova Pravnog fakulteta Nis 61, no. 96 (2022): 15–28. http://dx.doi.org/10.5937/zrpfn1-40633.

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The paper examines the application of the European Union fiscal rules in the conditions of disturbances caused by the COVID-19 pandemic. Faced with a severe economic crisis, the European Union (EU) institutions for the first time activated a "general escape clause", which allows for temporary deviation from the budgetary requirements set by the Stability and Growth Pact in March 2020. The clause was introduced as part of the 2011 fiscal rules reform (six-pack) and it allows member states to temporarily derogate from fiscal constraints due to severe economic disruptions. By activating the claus

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Markowski, Łukasz. "Implementation of the Stabilizing Function of a Fiscal Policy in the Eurozone Countries." Olsztyn Economic Journal 17, no. 1 (2022): 97–113. http://dx.doi.org/10.31648/oej.8697.

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The implementation of a stabilizing fiscal policy is of particular importance to the eurozone countries, which do not have the ability to make autonomous decisions in the scope of their monetary policy in order to ease fluctuations of an economic cycle. The aim of this research was to evaluate the implementation of a discretionary fiscal policy in selected countries of this bloc. The ex post analysis of the approaches to national fiscal policies, with a division into two research sub-periods, was conducted with statistical methods. Based on the official forecasts by the European Commission, a

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Heinemann, Friedrich. "Die Währungsunion benötigt eine Fiskalunion – aber welche? Eine Analyse der Euro-Reformblockade." integration 43, no. 2 (2020): 101–20. http://dx.doi.org/10.5771/0720-5120-2020-2-101.

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Although the euro area looks back at a phase of comprehensive reforms, its fiscal institutions still lack a consistent shape. The article analyses how the competition between two distinct models of a European Fiscal Union (EFU) has created the current reform deadlock. This is the struggle between a centralised EFU with its broad arsenal of new European fiscal instruments that stress the idea of mutual insurance on the one hand, and a decentralised EFU that puts the emphasis on market discipline through sovereign insolvency procedures and national fiscal self-responsibility on the other hand. T

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Çağdaş, V., A. Kara, P. van Oosterom, et al. "AN INITIAL DESIGN OF ISO 19152:2012 LADM BASED VALUATION AND TAXATION DATA MODEL." ISPRS Annals of Photogrammetry, Remote Sensing and Spatial Information Sciences IV-2/W1 (October 5, 2016): 145–54. http://dx.doi.org/10.5194/isprs-annals-iv-2-w1-145-2016.

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A fiscal registry or database is supposed to record geometric, legal, physical, economic, and environmental characteristics in relation to property units, which are subject to immovable property valuation and taxation. Apart from procedural standards, there is no internationally accepted data standard that defines the semantics of fiscal databases. The ISO 19152:2012 Land Administration Domain Model (LADM), as an international land administration standard focuses on legal requirements, but considers out of scope specifications of external information systems including valuation and taxation da

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Postuła, Marta, Justyna Sobolewska, and Jacek Tomkiewicz. "CONVERGENCE PROGRAMMES AS AN ECONOMIC POLICY TOOL WITHIN THE EUROPEAN UNION." Acta Scientiarum Polonorum. Oeconomia 17, no. 4 (2018): 123–31. http://dx.doi.org/10.22630/aspe.2018.17.4.59.

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The article presents the results of research indicating to what extent the convergence programmes submitted to the European Commission prove country’s willingness to improve the fiscal policy in a desired way and to what extent they constitute a mere fulfilment of a formal duty without any actual intent to achieve the indicated macroeconomic parameters. The conducted analyses allow to conclude that the European countries, while preparing the prognostic documents, have a tendency to hide the scale of the fiscal imbalance that reflects a lack of consistency between the current balance of the sec

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Domańska, Wiesława. "Wdrażanie strategii Europa 2020." Wiadomości Statystyczne. The Polish Statistician 2011, no. 9 (2011): 11–18. http://dx.doi.org/10.59139/ws.2011.09.2.

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The article provides an overview of work on implementation of the new EU strategy Europe 2020 adopted by the European Council on 17 June 2010. Europe 2020 is a strategy to help Europe emerge stronger from the crisis and prepare the EU economy for the next decade. Under the new Strategy, headline targets, which have been set by the European Council, will guide the efforts of the Member States in achieving their individual national targets. The new economic governance scheme has been implemented, namely ”European Semester” — an annual cycle of the economic and fiscal policy coordination. ”Europe

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Nicolaides, Phedon. "Fiscal State Aid in the EU: The Limits of Tax Autonomy." World Competition 27, Issue 3 (2004): 365–96. http://dx.doi.org/10.54648/woco2004021.

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<p>This article reviews the application of the European Community’s State aid rules to tax measures. It updates and extends a previous review published in this Journal in 2001 and evaluates critically recent policy trends.</p><p>Although there is no doubt that State aid rules apply to national tax measures even where there are no specific Community fiscal provisions, during the past couple of years the Commission has widened the scope of application of State aid rules. The Commission has recently found a number of national measures to be incompatible with State aid rules on t

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Wiliński, Witold. "Changes in the fiscal policy of EU states after the 2008 crisis." International Journal of Management and Economics 55, no. 1 (2019): 52–65. http://dx.doi.org/10.2478/ijme-2019-0004.

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Abstract The aim of this article is an extensive presentation of the fiscal policy conducted by the EU states in the years 2008–2015. The analysis concerns the legal regulations introduced at the EU level by the European Parliament and the Council, as well as the fiscal policies of governments of particular states. The first part of the article analyzes basic macroeconomic data in EU states concerning the level of debt, the level of gross domestic product (GDP) redistribution, and the level of economic growth in the analyzed period. The second part discusses the legal acts adopted by the Europ

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Dr., Meenu Soni. "Punjab's Fiscal Scene: Gathering Clouds of Crisis?" RESEARCH REVIEW International Journal of Multidisciplinary 03, no. 05 (2018): 170–73. https://doi.org/10.5281/zenodo.1253448.

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State governments play an important role in economic activities in a federal setup like India. The critical role of state finances in the realignment and restoration of the macro balance in the economy is well recognized particularly in the context of economic restructuring. Punjab a predominantly agricultural economy has the highest per capita income in the past among all the major Indian states. It seems that it is becoming increasingly difficult to maintain the pace of growth that Punjab witnessed in the seventies and the eighties. There are several reasons for the faltering performance of

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Yadok, Nandak, Abdulazeez Ismaila, and Nkiruka Anene. "IMPACT OF FISCAL DISCIPLINE ON PLATEAU STATE GOVERNMENT EXPENDITURE." International Journal of Operational Research in Management, Social Sciences, and Education 8, no. 1 (2022): 108–25. http://dx.doi.org/10.48028/iiprds/ijormsse.v8.i1.08.

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The main objective of the public sector as part of the macro-economy is the provision of necessary government services to the public in order to achieve macro-economic stabilisation. Fiscal discipline is the application of fiscal rules to achieve deficit reduction and long-term fiscal consolidation. The aim of the study was to examine the impact of fiscal discipline on Plateau state government expenditure and to determine, given the existence of fiscal discipline, if a significant relationship exists between state government expenditure and the following demographic and economic variables: dis

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Oręziak, Leokadia. "Fiscal federalism and a separate budget for the euro area." International Journal of Management and Economics 54, no. 2 (2018): 85–98. http://dx.doi.org/10.2478/ijme-2018-0012.

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Abstract The core objective of this paper is to determine the main political and economic conditions and challenges related to the possible evolution of the integration process in the euro area toward fiscal federalism and fiscal union as a way to increase the capacity of the area to cope with future economic and financial crises. The issue of a separate budget for this area is of particular interest in this article. The idea of such a budget has recently become the subject of lively public debate in the European Union and has been a factor in encouraging the European Commission to propose new

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Sevilla Torres, Jorge. "Tax harmonization policies in the European Union: analysis compared." Semestre Económico 13, no. 1 (2024): 10–21. http://dx.doi.org/10.26867/se.2024.v13i1.157.

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Within the framework of the European Union (EU), tax harmonization has become an issue of crucial importance to promote economic cohesion and equity among member states. The following article is a historical-comparative study of tax policies in the European Union. It focuses on analyzing the harmonization process that has taken place in the elaboration of these policies, with the focus of study on the Corporate Tax, a fiscal tool of great relevance for companies and national governments. In addition, the different positions and oppositions that have arisen in the face of tax harmonization refo

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Szymańska, Agata. "National fiscal frameworks in the post-crisis European Union." Equilibrium 13, no. 4 (2018): 623–42. http://dx.doi.org/10.24136/eq.2018.030.

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Research background: The latest economic and financial crisis has seriously injured European Union Member States, affecting the condition of their public finances. In the face of the crisis, the EU made a special effort to increase the effectiveness of national fiscal frameworks, e.g. by improving the compliance with legislation. The post 2009 reforms were aimed at providing a solid economic foundation for the national fiscal frameworks, especially in the high-debt euro area countries. Purpose of the article: The goal of this research is twofold. Firstly, it aims to provide an outline of

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Butmalai, Valentina, Alina-Florentina Săracu, Irina Susanu, and Bahareh Abedin. "Forced Fiscal Regulation: Impact Factors and Efficiency." Valahian Journal of Economic Studies 15, no. 1 (2024): 27–38. http://dx.doi.org/10.2478/vjes-2024-0003.

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Abstract Tax regulation issues have been the focus since the COVID-19 crisis and the subsequent EU energy crisis. From the Keynesian approach, the expansionary fiscal policy of states can contribute to stimulating aggregate demand and, as a consequence, economic growth, on the other hand, the post-crisis macroeconomic policy trend has become fiscal compression (budget consolidation), corresponding to the neoliberal paradigm. This policy has been actively promoted by the supranational institutions of EU, which, with the help of various instruments of fiscal regulation, have effectively imposed

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Kosterna, Urszula. "The European Union fiscal policy framework and fiscal sustainability: challenges for the post-crisis environment." Central European Review of Economics & Finance 33, no. 2 (2021): 67–82. http://dx.doi.org/10.24136/ceref.2021.008.

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The fiscal policy framework in the European Union was originally agreed upon in the Maastricht Treaty 30 years ago. In the following years it has been supplemented (Stability and Growth Pact) and modified, influenced by the experience of its application practice and external shocks, such as the financial crisis. However, the essence of this framework remained the same - member states are obliged to conduct a disciplined fiscal policy, which, in a nutshell, is assessed by comparing the ratio of budget deficit and public debt to GDP in a given country to the reference values. Even before the out

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Kamase, Haryono Pasang, Gilbert Pore, M. Ikbal Abdullah, and Nina Yamin. "The impact of corruption on local revenue in Indonesia’s fiscal decentralization era." Integritas: Jurnal Antikorupsi 10, no. 2 (2025): 187–96. https://doi.org/10.32697/integritas.v10i2.1292.

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This research investigates the impact of corruption on local own-source revenue at the provincial level in Indonesia during the fiscal decentralization era, highlighting its significance for economic policy and governance. The study contributes to a deeper understanding of how corruption influences economic outcomes in decentralized governance systems, posing the hypothesis that corruption may facilitate economic activities by expediting bureaucratic processes. Using secondary data from the Ministry of Finance and the Corruption Eradication Commission (KPK) of Indonesia from 2017 to 2019, the

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Beloborodko, A. "Transformation of financial institutions of the states-members of the Eurasian economic union during the COVID-19 pandemic." Siberian Financial School, no. 2 (June 10, 2021): 42–51. http://dx.doi.org/10.34020/1993-4386-2021-2-42-51.

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The search for a balance between reproduction and consu-mption, the need to correct expenditures and the interconnection of national financial institutions have become one of the aspects of further economic integration of the EAEU countries in the period 2020-2021. The governing body of the Eurasian Economic Union (EAEU), the Eurasian Economic Commission (EEC), proposed a fiscal reform to increase the economic growth rate of the union, which predetermined the need for a structural transformation of financial institutions aimed at stimulating innovation in the countries of the Eurasian region.

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Paul, Lucian. "The Objectives of the Europe 2020 Strategy and Romania’s Achievements." Studies in Business and Economics 17, no. 2 (2022): 195–215. http://dx.doi.org/10.2478/sbe-2022-0033.

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Abstract The Europe 2020 strategy comes amid a deep economic crisis and long-term challenges: globalization, pressure on resource use and climate change. The Europe 2020 strategy seeks solutions to the 2008 crisis through action at an European level, based on the broad coordination of economic and fiscal policies among member states. The solutions adopted by the European Commission involve a number of common objectives, which do not take into account the level of development of each Member State. However, the Commission leaves it to Member States to set a national level of targets which may di

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Animashaun, Oyesola, and Howard Chitimira. "A legal analysis of the Nigerian National Inspector General for Tax Crimes Commission Bill, 2022." South African Mercantile Law Journal 36, no. 2 (2024): 203–17. https://doi.org/10.47348/samlj/v36/i2a4.

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The number of Ministries, Departments and Agencies (‘MDAs’) listed on the Nigerian Federal Civil Service official website is 1316. Although this figure is unwieldy, the cost of governance and the debt profile of these civil services are equally astounding. This prompted the Federal Government of Nigeria to set up the Oronsaye Presidential Committee on the Reduction and Rationalization of Federal Government Parastatals, Commissions and Agencies to consolidate the MDAs and reduce governance costs. However, the Nigerian National Assembly is currently deliberating on the National Inspector General

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Shah, R. K. "Fiscal Federalism in Nepal: Challenges and Opportunities." Research Nepal Journal of Development Studies 2, no. 1 (2019): 151–70. http://dx.doi.org/10.3126/rnjds.v2i1.25279.

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The Constitution of Nepal was formally promulgated and it declared the country as a Federal Democratic Republic on September 20, 2015 by the Second CA. Fiscal powers were shared among the federal government, the state governments and the local governments. The Constitution further defined the framework of fiscal federalism within the pattern of income and resource distribution. The primary objectives of this study is to review the modality presented in the new Constitution on the natural resources, economic rights and revenue allocation. The study finds that the fiscal decentralization initiat

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Sharp, Elaine B. "The Politics and Economics of the New City Debt." American Political Science Review 80, no. 4 (1986): 1271–88. http://dx.doi.org/10.1017/s0003055400185107.

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This paper contrasts nonguaranteed city debt with taxation and general obligation debt. Drawing upon Bureau of the Census, Advisory Commission on Intergovernmental Relations (ACIR) and Municipal Year Book data, the analysis shows that both per capita tax revenue and outstanding general obligation debt are best explained by background factors such as total population, functional scope, and region, while fiscal strain plays a secondary role. Political structures, in the shape of legal constraints on taxation and debt and of form of government, do not account for patterns of these traditional rev

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Luja, Raymond H. C. "EU Fiscal State Aid Rules and COVID-19: Will One Survive the Other?" EC Tax Review 29, Issue 4 (2020): 147–57. http://dx.doi.org/10.54648/ecta2020043.

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In order to facilitate tax relief to deal with the ramifications of the Corona virus, the European Commission temporarily eased the EU’s state aid framework. This contribution will provide a first glance of some of the tax-related measures taken both within and outside of the scope of state aid rules. Their range is wide, from tax filing and payment deferrals to changes to personal and corporate income taxes, VAT and property taxes. Some Member States still struggle with the remaining requirements not to provide tax advantages (other than deferrals) to companies already in financial difficulty

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Ara, Iffat, and Muhammad Sabir. "Decentralisation of GST Services and Vertical Imbalances in Pakistan." Pakistan Development Review 49, no. 4II (2010): 479–95. http://dx.doi.org/10.30541/v49i4iipp.479-495.

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It is generally believed that the 7th National Finance Commission (NFC) Award and 18th Constitutional Amendment have taken a major step towards much needed fiscal decentralisation. While these two delegate more fiscal autonomy and transfers additional resources towards provinces, it seems difficult that tax decentralisation options provided in these two can practically be implemented. This assertion is based on historical tax decentralisation debate in Pakistan, which has made it a very complex issue in management of public finances. There are arguments both in favour and against tax decentral

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Lux, Michael. "The Ambitious Customs Reform Package Proposed by the EU Commission." Global Trade and Customs Journal 18, Issue 11/12 (2023): 399–425. http://dx.doi.org/10.54648/gtcj2023049.

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The EU Commission has presented to the European legislator (Parliament and Council) a proposal for the reform of the Union Customs Code (UCC) (as well as amendments of several other legal acts). The main features of the reform are: the creation of an EU Customs Data Hub (which will gradually replace the IT import and export clearance systems of the EU Member States), and of an EU Customs Authority responsible, inter alia, for this data hub and risk analysis based on the data thus made available, a shift from the responsibility and financial liability of the socalled declarant (who lodges the c

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Bhandari, Laveesh, Rajat Verma, and Dhruva Teja Nandipati. "Compensating for the Fiscal Loss in India’s Energy Transition." Indian Public Policy Review 6, no. 1 (2025): 55–77. https://doi.org/10.55763/ippr.2025.06.01.002.

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India has committed to ambitious targets, aiming to achieve net-zero emissions by 2070; however, this transition away from fossil fuels presents significant fiscal and institutional challenges, that warrant careful examination. This study primarily explores the dynamics of tax revenues and the fiscal implications of India's transition. As fossil fuel consumption declines over time, government revenues generated from fossil fuels are also expected to decrease relative to GDP. The research delves into the institutional challenges related to enhancing existing tax systems, and considers the viabi

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Le Dressay, Andre, Normand Lavallee, and Jason Reeves. "Moving at the Speed of Business: A Possible Path to First Nation Prosperity Starts with Efficiency." Journal of Aboriginal Economic Development 14, no. 2 (2024): 69–107. http://dx.doi.org/10.29173/jaed478.

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First Nation economic self-determination strategies are constrained by high investment facilitation transaction costs and high jurisdictional implementation switching costs. This paper summarizes a First Nation-led strategy to overcome these constraints. This strategy, which began 55 years ago, uses federal legislation such as the First Nations Fiscal Management Act (FMA) and the Framework Agreement on First Nations Land Management (FA). It is supported by First Nation institutions such as the First Nations Tax Commission, First Nations Financial Management Board, First Nations Land Management

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

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

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Deringer, William Peter. "Finding the Money: Public Accounting, Political Arithmetic, and Probability in the 1690s." Journal of British Studies 52, no. 3 (2013): 638–68. http://dx.doi.org/10.1017/jbr.2013.113.

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Abstract“Finding the money”—whether money lost, hidden, or needed—became a defining practical and epistemological problem in the decade after the 1688 Revolution. It was a problem that linked together actors in fiscal administration, parliamentary politics, and economic theory, and drove innovative new applications of numerical calculation to political reasoning. In the debates on monarchical revenues that arose in 1689, a crisis of knowledge engulfed Parliament as MPs discovered how few among them had any insight into the nation's fiscal well-being. A parliamentary Commission of Public Accoun

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van der Veer, Reinout A., and Markus Haverland. "Bread and butter or bread and circuses? Politicisation and the European Commission in the European Semester." European Union Politics 19, no. 3 (2018): 524–45. http://dx.doi.org/10.1177/1465116518769753.

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Does domestic contestation of European Union legitimacy affect the behaviour of the European Commission as an economic and fiscal supervisor? We draw on theories of bureaucratic responsiveness and employ multilevel and topic modelling to examine the extent to which the politicisation of European integration affects the outputs of the European Semester: the Country-Specific Recommendations. We develop two competing sets of hypotheses and test these on an original large-N data set on Commission behaviour with observations covering the period 2011–2017. We detect a twofold effect on the Commissio

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IEFYMENKO, Tetiana. "SYSTEM OF PUBLIC FINANCE MANAGEMENT IN UKRAINE: PROBLEMS OF ECONOMIC SECURITY." Economy of Ukraine 2018, no. 11-12 (2018): 28–46. http://dx.doi.org/10.15407/economyukr.2018.11.028.

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Countering threats to the security of the national economic space should be accompanied by the protection of financial sovereignty by the authorities. The unconditional implementation of the medium-term goals to reduce the growth rates of the country’s total debt (in perspective), improvement of the government regulatory mechanisms for allocating limited resources, a better quality of constitutionally guaranteed public services and support for investment in the real economy sector should be a key guideline for the Public Finance Management System (PFMS). The author analyses institutional, macr

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Sosnowski, Michał. "Fiscal Efficiency of VAT in the EU Countries." Studia Sieci Uniwersytetów Pogranicza 8 (2024): 222–44. https://doi.org/10.15290/sup.2024.08.16.

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Goal – This study aims to analyse value-added tax (VAT) as a key component of state tax revenue, focusing on factors influencing fiscal efficiency. It examines VAT’s performance in EU countries from 2008 to 2021 by analysing the relationship between VAT Total Tax Liability (VTTL) receipts and GDP and comparing these with the VAT Revenue Ratio (VRR) to identify the VAT collection gap. Research methodology – The study is based on a quantitative and descriptive approach, using primary and secondary data from Eurostat, OECD, and the European Commission to analyse VAT performance between 2008 and 2

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