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Public Finance - Science topic

Public economics (or economics of the public sector) is the study of government policy through the lens of economic efficiency and equity. At its most basic level, public economics provides a framework for thinking about whether or not the government should participate in economics markets and to what extent its role should be.
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Publications related to Public Finance (10,000)
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In recent declarations, the Minister of Economy and Public Finance has stated: "While the production of potassium chloride has improved in terms of lithium and we have a scenario of putting our lithium carbonate plant into operation at the beginning of 2023". He recalled that "the price of a ton of lithium has gone from 5,000 dollars to 75,000 thou...
Article
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All issuers in China’s local government bond market, which is nascent but growing rapidly, have the same AAA ratings. However, we provide evidence that the credit rating agency’s reputation can certify differences in ratings’ reliability and further impact bond pricing. On the basis of a sample of 7941 local government bonds issued from 2015 to 202...
Article
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Fair allocation of diminishing natural resources is increasingly central to sustainability. This includes the allocation of costs related to providing access, such as dams, pipes and pumps delivering clean water. Water tariffs are often designed to both recover these costs, meet social needs of water services to the poor, and incentivise conservati...
Book
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Innovation. No other concept is so widely celebrated, yet so secretly dreaded. The reason: innovation requires managing through uncertainty. This is hard for any organization whether private or public, small or large. This book provides a roadmap for those who want to understand and manage innovation in all its aspects. It explains both the "how" a...
Article
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The main objective of this study was to analyze the degree of knowledge and compliance of Spanish pediatricians with the “do not do” recommendations of the Spanish Association of Pediatrics. A nationwide cross-sectional, descriptive study was carried out using a 25-item questionnaire among Spanish pediatricians. Univariate, bivariate, and multivari...
Article
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The present research aims to make a comparative study between the activities defined in the component Auditing and Internal Control of the Program of Modernization of the Internal Control of the State of Paraba--PR0M0CIN, coordinated by the Secretaria do Controle da Despesa Publica, and the defined guidelines launched by the process of Reform of th...
Article
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The research aims to identify the essential variables that cause the inefficiency of decisions to allocate public expenditures and that cause the inability to determine the optimal mix of aspects of public expenditure, in addition to providing a suggested approach to reduce these variables and rationalize allocation decisions. Through this research...
Preprint
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Current discussions and analyses of gender responsive budgeting generally are marked by several limitations. These are a tendency to narrow gender responsive budgeting thought and practice to the terms and categories of immediate, not very well considered, political and social action, a naive real-ism, as it were. This leads to a nearly exclusive c...
Article
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To address the distributional consequences of high inflation rates, measures are needed that target those most in need without distorting prices. The function of the price as scarcity signal is important to encourage energy saving. Direct price subsidies such as the fuel price rebate, on the contrary, are not helpful. In the medium term, supply-sid...
Article
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The study aims to know the role of pioneering leadership in achieving sustainable development, to come out with proposals and procedures that help develop the role of pioneering leaders in the knowledge economy and achieve its aspirations, through analysis and review of previous research and studies and educational literature that dealt with sustai...
Article
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Public procurement is an important part of public finances; therefore, its management is challenging for the quality of the citizen’s relationship with the public authorities. Existing electronic public procurement optimization tools are systematically attempting to standardize procedures by improving access to information and transparency in manag...
Article
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The efficient and effective management of the oil sector and the revenues derived from it, necessarily leads to the maximization of Iraq's wealth by relying on effective rules in this administration, which are included in a law issued by a free national will aimed at achieving economic stability and the welfare of the citizen, and giving priority t...
Article
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The study is part of considerations concerning the measurement of the financial condition of local government units (LGUs) and synchronization between the decentralization of public tasks and public finances. The authors assume that the stakeholders of information flowing from research on the financial condition of LGUs determine the use of appropr...
Article
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This article applies “administrative subcontract” to the relations between Shanxi piaohao and the Qing dynasty and the roles played by piaohao in public finance. The relations between piaohao and the Qing is multidimensional instead of clientelism. Since the 1860s, tax transfer and submission from local to central government worked within the frame...
Article
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Streszczenie. W artykule przedstawiono ewolucję koncepcji stabilności fiskalnej w kierunku zrównoważenia finansów publicznych. Celem opracowania jest włączenie się w dyskusję na temat czynników kształtujących stabilność fiskalną oraz weryfikacja ich znaczenia w czasie zaburzeń związanych z kryzysem finansowo-gospodarczym i oddziaływaniem pandemii C...
Article
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The framing of ideas related to economic policy and implementation remains consequential. Failure to carefully examine economic plans can always cause the economy to slow down or contract. Kenya is entrapped in a debt cycle characterized by massive fiscal deficits, erratic tax changes, widening income inequality, and large levels of dependency. Thr...
Article
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The public sector has a constitutional mandate to deliver services in accordance with good financial governance principles and processes. Macro-level frameworks outline generally recognised principles and standards for public finance aimed at improving accountability and responsiveness while micro-level frameworks determine the internal financial a...
Article
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In this work, the participation of public finances in the development of the economy in Peru has been analyzed. Basic research was carried out, at a correlational level, with a quantitative approach, with a non-experimental cross-sectional design. The technique used to collect information was the survey and the data collection instrument was the qu...
Article
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In the last three decades, the Government of Uganda has put in place frameworks and executed reforms aimed at establishing an effective and participatory public finance management (PFM) system. This article examines the successes and failures of these reforms/frameworks. The main findings of this article are twofold. On the one hand, decent success...
Chapter
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During the Third Hellenic Republic (Metapolitefsi), that is over the last four decades, Greece has been characterized by severe political fiscal cycles. Regardless of how we measure political fiscal cycles, via the actual budget balance as percent of GDP or via the primary budget balance as percent of GDP, we consistently observe that, in the years...
Article
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Purpose: This article investigates the issue of local finance transparency in Algeria by exploring digital resources within the time range from June 1st to 19th June 2021. Design/methodology/approach: Data was collected from 39 official local authorities. The study focuses on two main areas, public procurement and local budget processes. The analys...
Article
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Education for sustainable development poses high challenges to governments and public finance. Compared with OECD countries, China’s local governments bear too much expenditure responsibilities with respect to compulsory education, which theoretically affects the high-quality equity of compulsory education. Through empirical analysis using cross-co...
Article
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This paper aims to present the results of implementing a new, multi-dimensional and cumulative tool that records the well-being of children in the 1st semester of the school year 2020–2021, which constitutes the fourth round of an ongoing research. The tool was implemented in Attica through questionnaires circulated in twenty-five schools and three...
Article
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The influence of the proposed macroeconomic and organizational factors on the uniformity of funding the activities in the approved budget programs over the past 10 years was analyzed. The uniform funding indicator is proposed and substantiated as a condition for the organizational efficiency of the budget programs implementation by their executors...
Article
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Sri Lanka is a small developing country that follows the Westminster style cabinet governments system of government.The concept of decentralization is not a new phenomenon in Sri Lanka.Since the British period, the process of decentralization and devolution has taken various forms to address changes in local socio-economic and political conditions....
Article
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Building on the well-established linkage between economic dynamics and political processes, we focus on the most important element of the political process, namely general (or national) elections, and look into their effects on public finance and the total output. Three are the main objectives of this paper. First, to investigate the existence of p...
Article
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Building on the well-established relationship between economic dynamics and political processes, we focus on the most important element of the political process, namely, general (or national) elections, and look into their effects on public finance and total economic output. In this vein, the present study has three objectives: (i) to investigate p...
Article
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Payments for eco-system services and nature (words are used synonymously) cannot be treated independently from spatial outlays. We adopt a modified “von Thünen” framework and ask for optimal land allocation in space in case of land rent change and regional preference. Yet, our approach is not circular; rather, we see provision of nature along trans...
Article
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Soda taxes are implemented in several cities across the United States (US) with the aim of reducing sugar intake from sugar sweetened beverages (SSBs). Sugar is linked to obesity and to higher risk of diabetes and cardiovascular conditions. Sodas are targeted with these taxes since they are the main source of sugar for consumers in the US. In prese...
Article
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Przedmiotem artykułu są zagadnienia związane ze stosowaniem prostego języka i jego upraszczaniem, ze szczególnym uwzględnieniem projektu „Ulga językowa”, który realizuje Krajowa Administracja Skarbowa wspólnie z Ministerstwem Finansów. Autor krytycznie ocenia powyższe działania i apeluje do „decydentów” z Krajowej Administracji Skarbowej oraz Minis...
Article
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We examine the relationship between the risk premium markets demand to hold the Treasury Bonds of a given country and the sustainability of the public finances of the country. We inquire to what extent do markets use the dynamic evolution of the public-debt-to-gdp ratio as an indication of the likelihood of a public debt default. Specifically, our...
Article
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Climate catastrophe insurance is an important tool for advancing China's comprehensive disaster prevention and mitigation efforts and an important part of modernizing China's national emergency management capabilities. Based on the understanding of the definition of catastrophe and China's climate catastrophe, this paper systematically analyzes the...
Article
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This theme-based book review considers four recent titles related to the intersection of business and government: Outsourcing in the UK: Politics, Practices and Outcomes, by Janice Morphet; Public Financial Management in the European Union: Public Finance and Global Crises, by Marta Postula; Handbook of Business and Public Policy, edited by Aynsley...
Article
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One of the main effects of the COVID-19 pandemic is a significant aggravation of the debt burden in most countries of the world, due to increased costs to support the economies. In Kazakhstan, similar problems also caused a significant increase in the volume of public debt and expenses for its servicing, while due to the specifics of the country’s...
Article
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International public finance plays an increasingly prominent role in global efforts to combat climate change and, as it grows, it faces a familiar challenge: governance. Global organizations not only disburse climate funding, but are also expected to ensure the “good governance” of climate programs in recipient countries. Many of these same organiz...
Article
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In the growing literature on the importance of household balance sheets to macroeconomic developments, the relationship between housing wealth and fiscal outturns needs consideration given the likely links between housing market developments and particular tax headings. We adopt the housing net worth model for this purpose. Using a panel dataset of...
Article
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This paper examines the factors that influence the effectiveness of fiscal governance in the EU through a panel of 19 Eurozone countries for the period 1999–2019 using an OLS method. The results show the positive effects of economic growth, inflation and the change in the general government balance on the fiscal forecast error. Furthermore, the fis...
Article
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Background: Local governments are considered an essential part of interpreting and integrating laws and policies at the local level. There is a growing realisation that the success of local government is vital to alleviating poverty and delivering services to communities. However, financial mismanagement as per audit reports has affected a number o...
Article
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Background One of tools to tackle growing problem of overweight and obesity are the taxation mechanisms applied to sugar-sweetened beverages, which are expected to influence the common eating behaviors, but also they have impact on the market and public finances. The solution is therefore highly entangled in the complex of social and intersectoral...
Article
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The COVID-19 pandemic, an unprecedented global health crisis, rapidly transferred into a global economic and social crisis. The pandemic has threatened the world's commitment to achieve Sustainable Development Goals (SDGs) by 2030 as governments in developing countries have shifted their priorities from attaining SDGs, to providing urgent financial...
Article
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The influence of national health level in the stability and sustainable development of national society is increasingly prominent. The purpose of this study is to examine whether, when, and how national fitness policies exert influence on national health. Panel data from 2008 to 2017 of 30 Chinese provinces (cities) (except the Tibet autonomous reg...
Article
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Le trafic de médicaments contrefaits est une pratique qui se développe dans les villes gabonaises. De nature illicite, elle trouve son fondement dans les différentes crises économiques que le Gabon a subies depuis une trentaine d’années. Les facteurs qui concourent à son développement sont la porosité des frontières et la faiblesse des sanctions pé...
Article
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Background The economic slowdown affects the population's health. Based on a social gradient concept, we usually assume that this detrimental impact results from a lower social status, joblessness, or other related factors. Although many researchers dealt with the relationship between economy and health, the findings are still inconsistent, primari...
Preprint
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Political economy occupies a unique place at the intersection of economics and political science, being an essential part of both disciplines, as well as an area that offers special insight into issues of continuing importance in public finance and policy. This article uses journal publications to rank institutions by research productivity in polit...
Technical Report
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The Local Public Finances Report 2021 provides a detailed overview of local revenues and expenditures, indicators of decentralization and the events that characterized local self-government following the two challenging years (as a result of natural disasters). The overlapping of earthquake consequences with the COVID-19 pandemic disruption threw a...
Book
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Alcanzar cero emisiones netas es necesario para limitar el calentamiento global a menos de 2 C y cerca de 1,5 C, que son los objetivos de temperatura del Acuerdo de París. Más de 50 países de todo el mundo han establecido objetivos para alcanzar emisiones netas cero, generalmente para 2050; y la mayoría de los demás están trabajando en objetivos si...
Preprint
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Can citizen-led protests lead to meaningful economic redistribution and nudge governments to increase redistributive efforts of fiscal resources? We study the effects of protests on fiscal redistribution using evidence from Nigeria. We digitized twenty-six years of public finance data from 1988 to 2016 to examine the effects of protests on intergov...
Article
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The COVID-19 pandemic has intensified the issue of strengthening the financial support of human capital development and enhancing its impact on economic growth. This study aims to assess the impact of financial support of human capital development in terms of public spending on health and education on economic growth. Economic-statistical methods a...
Article
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Forest fire occurs globally on various scales every year, causing economic, social, ecological, and environmental damage. In a developing country like Nepal, a critical review of policy envisions and its translation concerning the prevailing wildfire scenarios is lacking which is crucial for sustainable forest fire management. We examine the existi...
Book
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Este trabajo estudia las finanzas públicas de la provincia de Buenos Aires para el periodo que cubre casi un siglo y medio (1885-2019)1. La atención se centra en la evolución de gastos, ingresos corrientes propios e ingresos de origen nacional (coparticipación de impuestos y otras transferencias nacionales), deuda pública y empleo. Se estudia la ev...
Article
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JEL Kodları D31 O10 C33 Mali sürdürülebilirlik, tüm dünyada olduğu gibi AB ülkeleri için de özellikle borç krizi sonrası dönemde önemli konular arasındadır. Özellikle 2008 küresel finansal kriz ve 2019 Covid pandemisi, dünyada hemen hemen tüm ülkeleri etkilediği gibi AB ülkelerini de ciddi şekilde etkilemiştir. Bu kapsamda maliye politikası araçlar...
Article
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This research aims to provide an empirical assessment of the relationship between fiscal policy sustainability factors, like fiscal deficit and economic growth in the Western Balkan countries and East European Union Countries, using panel-level data for the yearly time span from 2000-2021. The empirical model provides the impact of fiscal deficit,...
Article
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The US spends two times more than the OECD average in health expenditure but has a much smaller portion of public health spending to total health expenditure than other OECD countries. While it has been suggested that public health and social services spending is crucial to promoting health outcomes, less is known about what drives variations in pu...
Article
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Drawing boundaries in federal systems is often a practical and constitutional challenge for public finance and the delivery of higher education. This paper studies arrangements between national and provincial governments as they affect post-secondary performance in Canada. The study investigates several categories of interaction between levels of g...
Article
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Background Internationally, government policies mandating schools to provide students with opportunities to participate in physical activity are poorly implemented. The multi-component Physically Active Children in Education (PACE) intervention effectively assists schools to implement one such policy. We evaluated the value of investment by health...
Article
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The article is aimed at studying the nature and benefits of gender approach in the budget process. After all, today Ukraine is on the path of reforms and transformations, the progress of which is very tangible. One of the important directions is to reform the public financial management system. Reforming the public finance system based on the use o...
Conference Paper
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After 2019, there has been an increase in public finance transparency interest in Algeria. A new citizenship demand, according to the young society, which needs inclusive tools for better local governance. For that, the official portals become the main source of information, as they provide an opportunity for the citizens to track the officials ele...
Article
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Public finance plays an important role in the development and construction of the country. Public finance is derived from and used by the people. On the one hand, public finance mainly comes from national taxes and the income of some state-owned enterprises or state-owned assets. On the other hand, public finance is used for national infrastructure...
Article
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The project report deals with the research topic "A STUDY ON FINANCIAL STATEMENT ANALYSIS OF NATIONAL INSURANCE COMPANY LTD". Finance is a term for matters regarding the management, creation, and study of money and investments. Finance can be broadly divided into three categories: Public finance, corporate finance and Personal Finance. The particul...
Article
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The process of managing institutions of the public finance sector should be subject to improvement and therefore should also be subject to ongoing control and periodic comprehensive audits. In units of the public finance sector, given the need of improving the efficiency of public tasks implementation, a significant role is played by management con...
Article
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Resumo O objetivo deste estudo foi identificar e descrever os reflexos da pandemia da COVID-19 nas finanças públicas de pequenos municípios dos Vales do Jequitinhonha e do Mucuri, estado de Minas Gerais. Como lócus de pesquisa foram selecionados três municípios do Baixo e Médio Jequitinhonha e do Vale do Mucuri (Águas Formosas, Caraí e Rubim), por...
Article
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Resumen Los estudios entorno a las finanzas públicas municipales han sido abordados en la literatura, sin embargo, los empobrecidos resultados de estos gobiernos se han manifestado por décadas, esto motiva a comprender que el problema yace en los términos de los convenios del pacto fiscal, en este sentido la presente investigación pretende establec...
Article
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In this article, we highlight comprehensive and up-to-date information on the analysis of the central public administration that addresses how the authorities, institutions and central public entities with responsibilities in preventing and combating the spread of the COVID-19 pandemic in Romania have used public funds allocated in this purpose. Ro...
Article
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The treasury analogy is widely used in most countries in the execution of fiscal policies striving to match taxation with public expenditure while, at the same time, the central banks tinker with interest rates and reserve requirements and conduct open market operations for regulating money supply. This paper investigates the relevance of those pol...
Article
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The nexus between local governments’ budgets and regional growth is a complex one, with organic interconnections, ideally offering better outcomes, both in the matter of (local) fiscal consolidation and the welfare of societies. In this study, we analyze the impact of local fiscal consolidation efforts (as reflected by the budget indicators regardi...
Technical Report
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Local public finances developments in 2021
Conference Paper
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Neoliberal professional ecologies are among the main drivers behind the state's disinvestment in Brazil's infrastructure. This policy agenda has been dominant since the 2016 coup d'état, which ousted the former president Dilma Rousseff. This work will bring together two datasets to access this agenda. On the one hand, a set of macroeconomic data fr...
Technical Report
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Local public finances developments in 2021
Article
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In Brazil, it is observed that the researchers in the field of Administration keep a certain distance to studies of National Defense. In this direction, the scope of this study is that there is an incapability between the strategic actions provided for in the National Defense Strategy (NDS) and the capabilities of the Defense Industry Base (DIB). I...
Article
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The entry of the Bulgarian lev in the Exchange Rate Mechanism II (ERM II) in July 2020 opens the door to entry in the euro area. The article assesses the feasibility of fulfilling the Maastricht quantitative economic criteria, with a focus on the criteria for price stability and sound public finances which are found to have been the most problemati...
Article
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This paper examined the implementation dynamics and its impact on TSA in Nigeria. The descriptive survey design was adopted and convenience sampling technique was employed in selecting 520 employees from finance and administration units in federal government ministries, departments and agencies (MDAs) in Bayelsa State, Nigeria. Descriptive and infe...
Article
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Corporatization—arguably as important as privatization regarding public service reform—remains an under-researched topic in Public Administration. In this paper, we explore the extent to which the implementation of different types of corporatization strategies can be explained by the ideology of the ruling party in the Spanish public healthcare sec...
Article
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Public corporations have grown in popularity over the last 30 years, but the conditions that lead governments to create them are still debated. In this study, we draw on an original dataset of public organizations at the federal and provincial levels in Canada to test the prevalence of corporatization and the conditions associated with the creation...
Article
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The paper aims to present the movement of the Belgrade Stock Exchange index from the beginning of the epidemic in the Republic of Serbia until the middle of 2021, as well as a review of the movement of the most important indices in the world. The global crisis, caused by the spread of the virus, but also by rigorous measures introduced by the entit...
Article
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Tax procedures aim at collecting public finances to cover societal needs but also protect taxpayers. Hereby, a collision between transparency and privacy occurs. The goal of the research was twofold; to identify the relation between transparency and privacy in theory and legislation, and to detect gaps between law by the book and practice in tax ma...
Article
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This study is devoted to the analysis of the geography of migration of the population of Ukraine over the last decade on the basis of the Global Index of Migrant Integration Policy (MIPEX) and the identification of factors that attract the population of Ukraine to migrate to other countries. According to European Commission statistics since 2014, t...
Article
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Há exato um século, em 1922, o Brasil adotou um Código de Contabilidade Pública que pavimentou o caminho para a maioridade do país na área fiscal. Esse aniversário centenário deveria inspirar inovação e competência para reconstrução do arcabouço fiscal brasileiro, abalado nos últimos anos por uma sucessão de equívocos, retrocessos e fracassos. Em u...
Conference Paper
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The past two years, the significant deterioration of the global economic environment and the decline in external demand caused by the health crisis affected the activity of domestic export companies and industrial production, remittances and foreign direct investment. Restrictive measures to prevent the spread of coronavirus in the country have...