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Добірка наукової літератури з теми "Government Fiscal Management Information System"

Автор: Grafiati

Опубліковано: 10 січня 2023

Оновлено: 31 липня 2025

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Статті в журналах з теми "Government Fiscal Management Information System"

1

SHON, Jongmin. "The Dilemma Between Fiscal Decentralization and Budget Balance." Transylvanian Review of Administrative Sciences, no. 67 E (October 28, 2022): 101–22. http://dx.doi.org/10.24193/tras.67e.6.

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"This paper explores the effects of the distribution of fiscal authority for fiscal decentralization on the U.S. state budget balance. Numerous scholars have pointed out that fiscal institutions play an important role in achieving budget balance, but their degree of authority fundamentally determines how fiscal insti tutions are authorized across the multi-level system in a federal government system. As an empirical ex ploration, this paper captures the authority of fiscal institutions through multiple dimensions of account ing and financial information. The results revealed that local governm

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2

Mateo, Kanthunkako. "Challenges of Integrated Financial Management Information System (IFMIS) on fiscal management of public funds in ministry departments." i-manager's Journal on Economics & Commerce 5, no. 1 (2025): 1. https://doi.org/10.26634/jecom.5.1.21261.

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This study examines the challenges of the Integrated Financial Management Information System (IFMIS) on fiscal management of public funds in ministry departments in Malawi. It also evaluates how public financial management systems can be improved through greater transparency and more equitable resource allocation. The study emphasizes the need for reforms that enhance the transparency of fiscal activities and ensure that resource distribution is aligned with the priorities of government departments. The research objectives were to identify challenges faced by IFMIS users, analyze optimal resou

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3

BOHDAN, Tetiana, and Ivan BOHDAN. "Explicit contingent liabilities of the Ukraine’s Government during the war and pandemic and management of their risks." Fìnansi Ukraïni 2023 (November 2, 2023): 7–23. http://dx.doi.org/10.33763/finukr2023.09.007.

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Introduction. The extraordinary conditions of public finances functioning raise the problems of the riskiness of government contingent liabilities and management of their volumes. Ukraine has not created so far a comprehensive system for monitoring fiscal risks and contingent liabilities, assessing their value, disclosing information, and holistic system for managing such liabilities. Problem Statement. The establishment of organizational and methodological pillars for analysis, evaluation, control and compilation of relevant reports on fiscal risks and contingent liabilities, are of great imp

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4

Sikabanga, Nanhiimbi, and Lubinda Haabazoka. "Evaluating the usage of Integrated Financial Management Information Systems (IFMIS) in enhancing Public Financial Management in Zambia." East African Finance Journal 4, no. 2 (2025): 1–17. https://doi.org/10.59413/eafj/v4.i2.1.

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Through reforms to its public Financial Management (PFM) system Zambia has made strides to promote transparency, accountability, and efficiency in the use of public resources. An example of this is the Integrated Financial Management Information System (IFMIS) project, a digital platform set up to enhance financial transactions as well as transaction recording, reporting, and expenditure controls, in government ministries. IFMIS is a tool for strengthening fiscal discipline by minimizing financial malpractices, alleviating corruption, and ensuring timely budgetary implementation. Nevertheless,

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5

Fitria, Fitria, Eko Nuriyatman, Latifah Amir, and Sitta Saraya. "Administrative Law and the Efficiency of Local Government Budgeting." As-Siyasi: Journal of Constitutional Law 5, no. 1 (2025): 147–61. https://doi.org/10.24042/as-siyasi.v51.27598.

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This article examines applying the general principles of good governance within the framework of administrative law as a strategy to promote more efficient and accountable regional budget management in the era of fiscal decentralization. This research aims to analyze how the General principles of good governance, as codified in Indonesian administrative legislation, can serve as a legal foundation to overcome normative and administrative barriers in realizing budget efficiency at the regional level. Using a normative legal research method through statutory and conceptual approaches, this artic

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6

Nugraha, Angga. "EVALUATION OF IMPLEMENTATION OF LOCAL GOVERNMENT INFORMATION SYSTEM (SIPD)." Review of Accounting and Taxation 1, no. 01 (2022): 33–46. http://dx.doi.org/10.61659/reaction.v1i01.132.

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    Purpose - The purpose of this paper was to find out how the impact of the implementation of SIPD and to find out how the efforts of the Serang City DPRD Secretariat to continue to implement SIPD     Design/methodology/approach - The method used in this research is descriptive qualitative research methods. The technique used in data collection where the source of the data obtained is primary and secondary data     Finding - Secretariat DPRD Serang City has used SIPD in its fiscal management, starting f

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Permanasari, Tyasning, and Radian Salman. "Adipura: Good Environmental Governance Perspective and Fiscal Challenges." RSF Conference Series: Business, Management and Social Sciences 4, no. 1 (2024): 160–68. http://dx.doi.org/10.31098/bmss.v4i1.871.

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The research emphasizes the effectiveness of Adipura as an instrument for monitoring the performance of local governments in waste management from the perspective of good environmental governance. Focus study on public participation and fiscal challenges. This is a qualitative research. The main data source from the National Waste Management Information System (NSWMIS) and in-depth interviews with central and local government, members of the Adipura Advisory Board, and the communities. Also supported by secondary data relevant to the study. The purpose of research are to determine the extent o

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Mardian, Ike Roza, and Yurniwati Yurniwati. "Faktor-Faktor Yang Mempengaruhi Akuntabilitas Pengelolaan Keuangan Dana BTT Covid 19 Pemerintah Provinsi Sumatera Barat." Owner 6, no. 4 (2022): 3939–49. http://dx.doi.org/10.33395/owner.v6i4.1155.

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Accountability is an obligation to be responsible for the implementation of activities and final results to the community as the holder of the obligation, in accordance with the provisions of the legislation. The people through the DPR/DPRD give authority to the government to manage economic resources, therefore the government has the obligation to convey responsibility, report, present and disclose all activities and activities that are the responsibility of management. This research is to examine the effect of the Government's Internal Control System, information technology and organizationa

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Ratmono, Dwi, Arini Cholbyah, Nur Cahyonowati, and Darsono Darsono. "The problem of corruption in government organizations: Empirical evidence from Indonesia." Problems and Perspectives in Management 19, no. 4 (2021): 29–39. http://dx.doi.org/10.21511/ppm.19(4).2021.03.

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Corruption in government organizations is an important and relevant topic to study because of its impact on the state in terms of financial losses and a decrease in the quality of human development. This study is also relevant because previous analyses are still limited in their modeling and measuring comprehensive fiscal decentralization variables. This study aims to examine the effect of fiscal decentralization and quality of government on the level of corruption and the impact of corruption on the human development index. The sample of this paper comprises 113 local governments on the islan

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Nugraha, Nur Arif, and Agung Darono. "Discourses And Institutions In Tax Policy And Fiscal Sustainability: Evidence From Indonesia." Jurnal Pajak dan Keuangan Negara (PKN) 4, no. 1 (2022): 61–71. http://dx.doi.org/10.31092/jpkn.v4i1.1722.

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This research contends fiscal policy and the achievement of fiscal sustainability as institutions coming from texts and discourses that account for it. Applying an interpretive policy analysis approach, we reveal how various discourses of tax policy and the achievement of fiscal sustainability dialectics. This study highlights some series of text-discourse-institution that explains the interplay between fiscal policy and the achievement of fiscal sustainability so that they become as main part of Indonesian public finance management. This paper finds that tax policy as an institution associate

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Дисертації з теми "Government Fiscal Management Information System"

1

Learmonth, Rodney Douglas. "Microcomputer based information system planning and management in local government." Thesis, Queensland University of Technology, 1992.

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2

Guclu, Aydin Nusret. "Modeling And Assessment Of Theeffectiveness Of Government Information Systems." Phd thesis, METU, 2011. http://etd.lib.metu.edu.tr/upload/12613274/index.pdf.

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In the context of evaluating effectiveness of information systems, the public sector requires a specific approach for measuring indirect benefits such as strategic / political value. There is not yet a holistic approach and no unified adaptive and time-variant model addressing the problem. In this thesis, Strategic Management Model developed and partially applied at the Ministry of Finance, Turkey, is described. The model is based on the public value delivery chain, from strategic goals to accountability reporting. Public Financial Management Value Space is built step by step, and a method is

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3

Van, Zyl Pierre. "A description of information system technologies and implementations of project information management systems for use in the South African Government." Thesis, Stellenbosch : Stellenbosch University, 2002. http://hdl.handle.net/10019.1/49714.

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Thesis (MEng)--University of Stellenbosch, 2002.<br>ENGLISH ABSTRACT: This thesis focuses on information systems for project management in the South African Government with special attention to the Consolidated Municipal Infrastructure Programme. Project data exchange standards and the suitability of these standards for project information management in the South African Government is reviewed. Information system technologies applicable to project management, with reference to computer programming languages, markup languages, communication technologies, Internet technologies, database t

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4

Mdlazi, David Thembalikayise Francis. "An appropriate financial management and budgeting system to support transition in South Africa." Thesis, Stellenbosch : Stellenbosch University, 2000. http://hdl.handle.net/10019.1/51590.

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Thesis (MAdmin)--Stellenbosch University, 2000.<br>ENGLISH ABSTRACT: The study is devoted to the determination of an appropriate financial management and budgeting system to support a transforming South Africa. Given the challenges and opportunities presented by the new political dispensation, both locally and abroad, the evolution of financial management and budgeting systems is analysed. Specifically, elements of each budgetary system that stood the test of time to the present, are studied. International case studies of countries that have undergone (or are undergoing) the transformat

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Knuppe, Peter Johan. "An evaluation of e–Government as a support system in public schools / Knuppe P.J." Thesis, North-West University, 2011. http://hdl.handle.net/10394/7356.

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The objective of the study was to develop a framework for the implementation of a Business Information Management System in order to increase the efficiency of the knowledge management strategy in the ultimate quest to deliver administrative support to public schools at the Gauteng Department of Education within the Sedibeng East District Office geographical area. A literature investigation was done on the concepts of e–Government, eplatforms, information technology and enablers to determine if Government models are working effectively and efficiently. Based on the findings of the literature s

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Wicander, Gudrun. "Mobile Supported e-Government Systems : Analysis of the Education Management Information System (EMIS) in Tanzania." Doctoral thesis, Karlstads universitet, Avdelningen för informatik och projektledning, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-8419.

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e-Government systems are considered by both governments and international organisations to improve administration and management. In Tanzania, an e-government system for education administration, EMIS, is partly implemented but shows several limitations. Statistical data is collected but the process is resource demanding and much of the collected data are never put into the system, and therefore remain inaccessible from this electronic system. The overall aim of this study is to propose an approach to designing more efficient e-government systems within the education sector. The focus is on pu

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7

Thomas, Patricia. "Information systems success and technology acceptance within a government organization." Thesis, University of North Texas, 2008. https://digital.library.unt.edu/ark:/67531/metadc9023/.

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Numerous models of IS success and technology acceptance their extensions have been proposed and applied in empirical. This study continues this tradition and extends the body of knowledge on the topic of IS success by developing a more comprehensive model for measuring IS success and technology acceptance within a government organization. The proposed model builds upon three established IS success and technology acceptance frameworks namely the DeLone and McLean (2003), Venkatesh et al.'s (2003) unified theory of acceptance and use of technology (UTAUT), and Wixom and Todd (2005). The finding

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8

Mviko, Vuyiseka Nosipho. "Critical analysis of the implementation of government-wide monitoring and evaluation system in Eastern Cape municipalities - case study of Chris Hani District Municipality." Thesis, University of Fort Hare, 2016. http://hdl.handle.net/10353/2877.

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South Africa is faced with enormous backlog of service delivery which is attributed to the apartheid government and performance challenges especially in areas like Eastern Cape. It was then identified that there was no uniform system to monitor and evaluate performance of government institutions and the impact of the services they render to the community. The government then adopted a monitoring and evaluation system called Government - Wide Monitoring and Evaluation System for all government departments and municipalities. This study analysed the implementation of this Government-Wide Monitor

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9

Decker, Sandra Kay. "Comparing the managerial and administrative benefits of the construction project management information system (CPMIS) to the E-Government environment of today." CSUSB ScholarWorks, 2003. https://scholarworks.lib.csusb.edu/etd-project/2298.

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The purpose of the project is to compare the managerial and administrative benefits of the Construction Project Management Information System (CPMIS) implemented at the San Bernardino County Medical Center Replacement Project (SBCMCRP) with the E-Government environment.

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10

Hassebroek, Pamela Burns. "Institutionalized Environments and Information Security Management: Learning from Y2K." Diss., Available online, Georgia Institute of Technology, 2007, 2007. http://etd.gatech.edu/theses/available/etd-06192007-111256/.

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Thesis (Ph. D.)--Public Policy, Georgia Institute of Technology, 2008.<br>Rogers, Juan D., Committee Chair ; Klein, Hans K., Committee Member ; Bolter, Jay David, Committee Member ; Nelson-Palmer, Mike, Committee Member ; Kingsley, Gordon, Committee Member.

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Книги з теми "Government Fiscal Management Information System"

1

Hashim, Ali. Information systems for government fiscal management. World Bank, 1999.

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2

United States. General Accounting Office. Accounting and Information Management Division, ed. Financial management: Information on agencies' fiscal year 1997 and 1998 FFMIA remediation plans. The Office, 2000.

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3

United States. General Accounting Office. and United States. Congress. House. Committee on Government Reform and Oversight. Subcommittee on Government Management, Information, and Technology., eds. U.S. government financial statements: Results of GAO's fiscal year 1997 audit : statement of Gene L. Dodaro, Assistant Comptroller General, Accounting and Information Management Division, before the Subcommittee on Government Management, Information, and Technology, Committee on Government Reform and Oversight, House of Representatives. U.S. General Accounting Office, 1998.

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4

United States. General Accounting Office. and United States. Congress. House. Committee on Government Reform and Oversight. Subcommittee on Government Management, Information, and Technology., eds. U.S. government financial statements: Results of GAO's fiscal year 1997 audit : statement of Gene L. Dodaro, Assistant Comptroller General, Accounting and Information Management Division, before the Subcommittee on Government Management, Information, and Technology, Committee on Government Reform and Oversight, House of Representatives. U.S. General Accounting Office, 1998.

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5

United States. General Accounting Office., ed. Tax systems modernization: Comments on IRS' fiscal year 1994 budget request : statement of Howard G. Rhile, Director, General Government Information Systems, Information Management and Technology Division, before the Subcommittee on Treasury, Postal Service, and General Government, Committee on Appropriations, House of Representatives. U.S. General Accounting Office, 1993.

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6

United States. General Accounting Office., ed. Tax systems modernization: Comments on IRS' fiscal year 1994 budget request : statement of Howard G. Rhile, Director, General Government Information Systems, Information Management and Technology Division, before the Subcommittee on Treasury, Postal Service, and General Government, Committee on Appropriations, House of Representatives. U.S. General Accounting Office, 1993.

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7

United States. General Accounting Office., ed. Tax systems modernization: Comments on IRS' fiscal year 1994 budget request : statement of Howard G. Rhile, Director, General Government Information Systems, Information Management and Technology Division, before the Subcommittee on Treasury, Postal Service, and General Government, Committee on Appropriations, House of Representatives. U.S. General Accounting Office, 1993.

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8

United States. General Accounting Office., ed. Tax systems modernization: Comments on IRS' portion of President's request for fiscal year 1993 supplemental funds : statement of Howard G. Rhile, Director, General Government Information Systems, Information Management and Technology Division, before the Subcommittee on Treasury, Postal Service, and General Government, Committee on Appropriations, House of Representatives. The Office, 1993.

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9

Office, General Accounting. Financial management: Federal Financial Management Improvement Act results for fiscal year 1999 : report to congressional committees. The Office, 2000.

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Office, General Accounting. Financial management: Federal Financial Management Improvement Act results for fiscal year 1997 : report to Congressional Committees. The Office, 1998.

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Частини книг з теми "Government Fiscal Management Information System"

1

Mondragon Regalado, Jose Ricardo, Grimaldo Heredia Pérez, Jaime Mundaca Araujo, et al. "Government Management and Inventory System." In Communications in Computer and Information Science. Springer Nature Switzerland, 2024. https://doi.org/10.1007/978-3-031-78516-0_32.

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Ito, Masatsugu. "Central and Local Government Relations." In Governance and Public Management. Springer International Publishing, 2024. http://dx.doi.org/10.1007/978-3-031-58610-1_3.

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AbstractIn this chapter, the historical development of the relationship between the central and local governments in Japan will be analyzed in terms of three aspects – administration, finance, and politics – and the characteristics of the relationship between the central and local governments in Japan will be clarified by setting a framework of interfusion and separation. When modernizing, Japan studied the local government systems in place throughout the European continent and chose to adopt the interfusion model of the relationship between central and local governments, whereby the central g

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3

Befa, Maria, Efstratios Kontopoulos, Nick Bassiliades, Christos Berberidis, and Ioannis Vlahavas. "Deploying a Semantically-Enabled Content Management System in a State University." In Electronic Government and the Information Systems Perspective. Springer Berlin Heidelberg, 2010. http://dx.doi.org/10.1007/978-3-642-15172-9_24.

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Jatkiewicz, Przemyslaw. "Identifying Factors of an Information Security Management System of Local Self-government Bodies." In Information Systems: Development, Learning, Security. Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-40855-7_5.

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Wang, Shuguang, and Ruiqing Jin. "Analysis of Government Information Disclosure System Under the Background of Big Data." In Proceedings of the 2023 4th International Conference on Education, Knowledge and Information Management (ICEKIM 2023). Atlantis Press International BV, 2023. http://dx.doi.org/10.2991/978-94-6463-172-2_33.

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Arribe, Edo, Noorshella Che Nawi, and Siti Afiqah Zainuddin. "Human Competency Effect on the Usage of Government School Information System “DAPODIK” in Pekanbaru City: A Conceptual Paper." In Contributions to Management Science. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-27296-7_36.

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Chen, Shujun, and Jinpeng Tian. "Research on Information Sharing Application of Collaborative Government Affairs System Based on Blockchain." In Proceedings of the 2022 2nd International Conference on Public Management and Intelligent Society (PMIS 2022). Atlantis Press International BV, 2022. http://dx.doi.org/10.2991/978-94-6463-016-9_65.

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Rezende, Fernando, Alexandre Cialdini, and Bernardo Motta. "Brazil." In The Forum of Federations Handbook of Fiscal Federalism. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-030-97258-5_2.

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AbstractThe article provides an overview of Brazilian fiscal federalism, covering some of its basic aspects (and flaws) with regard to the structure of government and the distribution of resources and responsibilities between the three levels of government, the intergovernmental transfer system and the interaction between some aspects of Brazilian fiscal federalism and macroeconomic management. In the last section, we examine some of the challenges that must be faced to reach a broad understanding of the proposals for a new model of fiscal federalism, addressing issues such as the high degree

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Mabugu, Ramos Emmanuel, and Eddie M. Rakabe. "South Africa." In The Forum of Federations Handbook of Fiscal Federalism. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-030-97258-5_8.

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AbstractThis chapter focuses on contemporary issues in South Africa’s evolving and unique system of quasi-federal governance. In what appears to be an unending and polymorphous federal reforms further complicated by the ongoing COVID-19 imposed fiscal pressures, the chapter explores the rationale and effectiveness of constitutional and fiscal institutions underpinning South Africa’s multi-level governance. Coming from a difficult apartheid past, the country was able to install a “compromised” intergovernmental relations system, constituted by the Constitution as three spheres of government tha

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(Mary) Tai, Hsueh-Yung, and Shwu-Huey Wu. "Infrastructure of the Medical Information System." In Digital Health Care in Taiwan. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-05160-9_6.

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AbstractThis chapter explains how Taiwan has utilized its strong ICT industry to construct the National Health Insurance (NHI) medical information system, as well as the solid information security management and data protection mechanism behind it. The NHI medical information system was constructed to enable providers to make claims through a digital platform and ensure automated claim review. Then, it introduced the revolutionary centralization of medical records to the “National Health Insurance MediCloud System (NHI MediCloud System)”, which collects 12 categories of medical information. It

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Тези доповідей конференцій з теми "Government Fiscal Management Information System"

1

Korzun, Joel. "Corrosion Control Information Management System (CCIMS)." In Paint and Coatings Expo (PACE) 2008. SSPC, 2008. https://doi.org/10.5006/s2008-00032.

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Abstract Corrosion Control Information Management System (CCIMS) is a US Navy partnership success story which consolidates corrosion control databases. Historically naval activities used various preservation databases to record the conditions of in-service coating systems, track material conditions and provide inspection and repair lists for components. Lack of a central database degraded the Navy’s ability to maintain data integrity. Consolidation of databases solved facility connectivity, data transfer, and communication problems and improved data accessibility, consistency and reliability.

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Al Dzaky Bewasana, Dzakwan, Jeckson Sidabutar, Septia Ulfa Sunaringtyas, and Tiyas Yulita. "Designing Information Security Risk Management Policies in an E-Government System Using TOGAF Enterprise Architecture." In 2024 12th International Conference on Cyber and IT Service Management (CITSM). IEEE, 2024. https://doi.org/10.1109/citsm64103.2024.10775503.

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Al Dzaky Bewasana, Dzakwan, Jeckson Sidabutar, Septia Ulfa Sunaringtyas, and Tiyas Yulita. "Designing Information Security Risk Management Policies in an e-Government System Using TOGAF Enterprise Architecture." In 2024 12th International Conference on Cyber and IT Service Management (CITSM). IEEE, 2024. https://doi.org/10.1109/citsm64103.2024.10775627.

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Qu, Jilin, and Yicai Zhu. "Government Governance, Fiscal Transparency, and Government Accounting Information Sharing: Realization Mechanism and Path." In Proceedings of the 2019 International Conference on Economic Management and Cultural Industry (ICEMCI 2019). Atlantis Press, 2019. http://dx.doi.org/10.2991/aebmr.k.191217.143.

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5

Lin, Zhen, and Yunsheng Huang. "Fiscal and Financial Policy Design on Entrepreneurial Economic Development Government Supports." In 2015 International conference on Engineering Management, Engineering Education and Information Technology. Atlantis Press, 2015. http://dx.doi.org/10.2991/emeeit-15.2015.43.

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6

Bi Ruixiang. "Fiscal revenue forecasting system research." In 2010 International Conference on Future Information Technology and Management Engineering (FITME). IEEE, 2010. http://dx.doi.org/10.1109/fitme.2010.5654754.

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7

Chen, Maonan, and Yujun Ye. "Research on the Relationship between E-government, Fiscal Transparency and Government Corruption: Evidence from Random Effects Model." In Proceedings of the 3rd International Conference on Big Data Economy and Information Management, BDEIM 2022, December 2-3, 2022, Zhengzhou, China. EAI, 2023. http://dx.doi.org/10.4108/eai.2-12-2022.2328681.

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8

"Analysis on the Influence of Local Government Behavior on Regional Economic Development under the Current Fiscal System." In 2019 International Conference on Arts, Management, Education and Innovation. Clausius Scientific Press, 2019. http://dx.doi.org/10.23977/icamei.2019.008.

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9

Qiyuan, Hou. "Government Management Information System Based on J2EE." In 2015 International Conference on Intelligent Transportation, Big Data & Smart City (ICITBS). IEEE, 2015. http://dx.doi.org/10.1109/icitbs.2015.115.

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10

Wu, Long, and Youyou Liu. "International Comparison of Government Accounting System." In 2021 7th International Conference on Information Management (ICIM). IEEE, 2021. http://dx.doi.org/10.1109/icim52229.2021.9417136.

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Звіти організацій з теми "Government Fiscal Management Information System"

1

Anderson, Barry. The OECD/World Bank Budget Database: The Current Database and Plans for the Future. Inter-American Development Bank, 2005. http://dx.doi.org/10.18235/0006766.

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Анотація:

This presentation discusses the contents of the current OECD/World Bank Database which consists of the following parts: 1) General Information; 2) Formulation;3) Budget Execution; 4) Accounting, Control & Monitoring Systems; 5) Budget Documentation & Performance Management; 6) Fiscal Relations Among Levels of Government; 7) Special Relationships/Issues. Also discussed are changes planned for the update of the database and next steps. This document was presented by the Public Management and Transparency Network of the Regional Policy Dialogue for the 6th Hemispheric Meeting held on May

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2

Kwon, Heeseo Rain, HeeAh Cho, Jongbok Kim, Sang Keon Lee, and Donju Lee. International Case Studies of Smart Cities: Anyang, Republic of Korea. Inter-American Development Bank, 2016. http://dx.doi.org/10.18235/0007013.

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This case study is one of ten international studies developed by the Korea Research Institute for Human Settlements (KRIHS), in association with the Inter-American Development Bank (IDB), for the cities of Anyang, Medellin, Namyangju, Orlando, Pangyo, Rio de Janeiro, Santander, Singapore, Songdo, and Tel Aviv. At the IDB, the Competitiveness and Innovation Division (CTI), the Fiscal and Municipal Management Division (FMM), and the Emerging and Sustainable Cities Initiative (ESCI) coordinated the study. This project was part of technical cooperation ME-T1254, financed by the Knowledge Partnersh

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3

Young, Shelton R., Kimberley A. Caprio, Tilghman A. Schraden, Kathryn L. Palmer, and Walter S. Bohinski. Information System Security: Government Information Security Reform Act Implementation: Defense Security Assistance Management System. Defense Technical Information Center, 2002. http://dx.doi.org/10.21236/ada407864.

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4

Schreiner, Clara. International Case Studies of Smart Cities: Rio de Janeiro, Brazil. Inter-American Development Bank, 2016. http://dx.doi.org/10.18235/0006533.

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Анотація:

This case study is one of ten international studies developed by the Inter-American Development Bank (IDB), in association with the Korean Research Institute for Human Settlements (KRIHS), for the cities of Anyang, Medellin, Namyangju, Orlando, Pangyo, Rio de Janeiro, Santander, Singapore, Songdo, and Tel Aviv. At the IDB, the Competitiveness and Innovation Division (CTI), the Fiscal and Municipal Management Division (FMM), and the Emerging and Sustainable Cities Initiative (ESCI) coordinated the study. This project was part of technical cooperation ME-T1254, financed by the Knowledge Partners

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5

Qiao, Baoyun, Xiaoqin Fan, Hanif Rahemtulla, Hans van Rijn, and Lina Li. Critical Issues for Fiscal Reform in the People’s Republic of China Part 1: Revenue and Expenditure Management. Asian Development Bank, 2022. http://dx.doi.org/10.22617/wps220575-2.

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This paper examines revenue and expenditure management in the People’s Republic of China (PRC) and recommends ways to cut risk and strengthen the resilience of the fiscal system. The paper outlines the PRC’s fiscal reforms and the impact of COVID-19. It notes the financing gap facing subnational governments that play a key role in providing public investment in infrastructure. The authors discuss the PRC’s need to adjust its focus on economic growth to tackle its fiscal imbalance, improve the sustainability of local government finances, and address inequality and environmental degradation. Thi

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6

Pak, Kimchoeun, and David Craig. Accountability and Public Expenditure Management in Decentralised Cambodia. Cambodia Development Resource Institute, 2008. https://doi.org/10.64202/wp.38.200807.

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Cambodia is entering a new phase of decentralisation and deconcentration (D&D), aiming to restructure sub-national administration, particularly at the provincial level. The reform seeks to establish unified provincial and district administrations accountable to both the central government and local populations, supported by transparent allocation of functions and funding. However, the mechanisms for achieving accountable fiscal relationships remain unclear, and provincial public finance arrangements are poorly understood. Drawing on three years of research within a broader study on sub-nat

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7

Santiso, Carlos, and Marco Varea. Strengthening the Capacities of Parliaments in the Budget Process. Inter-American Development Bank, 2013. http://dx.doi.org/10.18235/0008433.

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In the past decade, parliaments have shown increasing activism in the budget process by demanding more information about the government's performance in managing public resources. Nevertheless, in Latin America and the Caribbean (LAC), parliaments face important challenges, taking an effective part in the budget process and in fiscal policy management. Their capacity to influence budgetary matters and more generally fiscal policy and public financial management is hindered not only by the centralized nature of the budget process, but also by the lack of technical and institutional capacity of

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8

Lozano-Espitia, Ignacio, and Fernando Arias-Rodríguez. The Relationship between Fiscal and Monetary Policies in Colombia: An Empirical Exploration of the Credit Risk Channel. Banco de la República, 2022. http://dx.doi.org/10.32468/be.1196.

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This paper aims to provide evidence on the relationship between fiscal and monetary policy in Colombia through an empirical exploration of the credit risk channel. Under this approach, fiscal policy plays an important explanatory role in the sovereign risk premium, which, in turn, could aﬀect the exchange rate and inﬂation expectations. The Central Bank reacts to inﬂation expectations using the policy interest rate; consequently, such reaction could be indirectly inﬂuenced by fiscal behavior. Using monthly data from January 2003 to December 2019, we estimate both jointly and independently the

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9

Smoke, Paul, David Gómez-Álvarez, Andrés Muñoz Miranda, and Axel Radics. The Role of Subnational Governments in the Covid-19 Pandemic Response: Are There Opportunities for Intergovernmental Fiscal Reform in the Post-Pandemic World? Inter-American Development Bank, 2022. http://dx.doi.org/10.18235/0004391.

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In early 2020, once the severity was recognized on a global scale, the COVID-19 pandemic quickly became the most immediately pressing crisis. In addition to the general demands the pandemic created for strong and competent national and international response, it also raised numerous issues and generated tensions around the sharing of responsibilities and resources among levels of governments in many countries around the world. A number of comparable health and economic issues have emerged fairly universally, but they have manifested in different ways and the responses and results have been div

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10

Occhiali, Giovanni, and Olivia Okello. Taxation of Fisheries in Kenya: Neither Improving Management nor Raising Revenue? Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.084.

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The Kenyan government believes fisheries have significant potential for development. Yet their development faces many challenges – some of which are connected to a lack of the data needed to ensure their effective management. We do not, for example, have reliable information on the total annual catch. It is therefore impossible to establish whether the existing system of levies and charges is broadly right from the perspective of revenue collection and long-term sustainability of fisheries. This study uses a review of guiding legal documents, in-depth interviews, and analysis of data on domest

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