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The impact of fiscal decisions on local elections: an exploratory study of Portugal

Costa, Cláudia C.; Camões, Pedro
Fonte: European Group for Public Administration Publicador: European Group for Public Administration
Tipo: Conferência ou Objeto de Conferência
ENG
Relevância na Pesquisa
46.18%
The analysis of fiscal performance is a hot topic either to policy makers or researchers and fiscal discipline is a key value in public finance management at the national and local levels. This growing attention to discipline may be explained with fiscal crisis and strict resource limitations, since in the three last decades a large part of those governments had high and persistent deficits and public debt. Fiscal performance may also be an instrument that voters considered at the ballots. Elections are the main accountability instrument, used by voters to evaluate the incumbent’s performance. Voters elected the incumbents if they consider satisfactory their performance; or otherwise they elect opponent candidates. The objective of this paper is to analyze relationship between several dimensions of fiscal performance and the probability of incumbent re-election, focusing on 2005 municipal elections. Based on public finance and public choice literatures we test some well-known hypothesis such as fiscal illusion and fiscal conservatism of voters.

Uma contribuição ao estudo da incidência dos custos de conformidade às leis e disposições tributárias: um panorama mundial e pesquisa dos custos das companhias de capital aberto no Brasil; A contribution to the study of the incidence of compliance costs of taxation on the taxpayers. An overview of the world panorama and a research about the costs of public companies in Brazil.

Bertolucci, Aldo Vincenzo
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 10/12/2001 PT
Relevância na Pesquisa
46.36%
Os Custos de Conformidade à tributação ? compliance costs of taxation, em inglês ? correspondem ao custo dos recursos necessários ao cumprimento das determinações legais tributárias pelos contribuintes. Declarações relativas a impostos, informações ao fisco federal, estadual e municipal, inclusões e exclusões realizadas por determinações das normas tributárias, atendimento a fiscalizações, alterações da legislação, autuações e processos administrativos e judiciais, quanto custam os recursos que se dedicam a essas atividades nas empresas? Trata-se de tema relevante que, surpreendentemente, vem sendo estudado há pouco tempo no mundo e não há pesquisas no Brasil. Em nosso país, até a promulgação da Lei de Responsabilidade Fiscal, o administrador público tinha pouco ou nenhum compromisso com o equilíbrio fiscal ou com o controle de seu orçamento. Por esse motivo, os problemas de caixa foram constantes em todos os níveis da administração e, com freqüência, as soluções adotadas para resolve-los foram aumentos de impostos, por vezes ilegais, decididos em regime de emergência, sem as devidas cautelas para evitar altos Custos de Conformidade dos contribuintes. O conceito de federação e a multiplicidade de normas estaduais e municipais são fatores que agravam esse panorama. Com este quadro...

Budget Surpluses and the Fiscal Policy Debate

Levy, Mickey D.
Fonte: William E. Simon Graduate School of Business Administration, University of Rochester Publicador: William E. Simon Graduate School of Business Administration, University of Rochester
ENG
Relevância na Pesquisa
46.07%
The last time there was a debate about what to do with the fiscal surplus, in 1969, it ended quickly. Like today’s debate, it occurred following years of sustained economic expansion and rapid growth of tax revenues. Since then, many things have changed; today’s fiscal surplus likely will last longer, so the debate about what to do with it should be taken seriously. What underlies the budget improvement? Can the favorable trend be sustained? What should be done with the projected surpluses?

A Fiscal Policy Update

Levy, Mickey D.
Fonte: William E. Simon Graduate School of Business Administration, University of Rochester Publicador: William E. Simon Graduate School of Business Administration, University of Rochester
ENG
Relevância na Pesquisa
46.23%
In recent years, federal spending and deficits have declined significantly as a percent of GNP, the earlier sharp rise in the federal debt-to-GNP ratio has been halted, and the huge primary deficit (budget deficit excluding net interest outlays) has been eliminated. More progress on reducing the budget imbalance is projected, but frustration and political maneuvering has sidetracked the debate to such issues as social security and on-budget versus off-budget accounting. In addition, both the Administration and Congress are bracing for the reality that the Gramm-Rudman-Hollings (Balanced Budget Act, or GRH) deficit target of $64 billion in fiscal year 1991 will be impossible to achieve. Such concerns are unlikely to yield rational fiscal decisions. More attention must be paid to the important issues of the allocative impact of fiscal policies, and what the structure of spending and tax programs imply for the mix and level of short and long-run economic output.

Fiscal Policy Lacks Direction and Credibility

Levy, Mickey D.
Fonte: William E. Simon Graduate School of Business Administration, University of Rochester Publicador: William E. Simon Graduate School of Business Administration, University of Rochester
ENG
Relevância na Pesquisa
46.1%
The track record and credibility of fiscal policymakers continue to deteriorate...This lack of progress on reducing the deficit and the continued bias toward deficit spending for consumption-oriented entitlement programs rather than productivity-enhancing investment programs will have a mounting negative impact on national savings, the mix of output, and long-run potential growth. Moreover, the lack of direction in fiscal policy strains credibility and may induce undesirable monetary policy responses. Emerging trends in international finance heighten the need for a new direction in fiscal policy.

Projected Deficit Reduction but Not Fiscal Reform

Levy, Mickey D.
Fonte: William E. Simon Graduate School of Business Administration, University of Rochester Publicador: William E. Simon Graduate School of Business Administration, University of Rochester
ENG
Relevância na Pesquisa
46.05%
As President Clinton signed his economic program into law, he stated "When I presented this program to Congress, I had hoped for something quite different." We concur. The Budget compromise will reduce the deficit - although not as much as project - something the Bush Administration failed to accomplish. However, it will slow economic growth in the near term and does little to improve the foundations for long-run job growth or standards of living. As such, it is basically a plan for income redistribution.

The Challenges to Long Run Fiscal Sustainability in Romania

Canagarajah, Sudharshan; Brownbridge, Martin; Paliu, Anca; Dumitru, Ionut
Fonte: Banco Mundial Publicador: Banco Mundial
Relevância na Pesquisa
46.38%
Romania, along with many other countries in the European Union, faces daunting fiscal challenges. Fiscal balances deteriorated sharply following the global economic crisis, forcing Romania to implement a fiscal consolidation that was one of the largest in the European Union, but which may not be sustainable without a recovery of economic growth. Although the ratio of public debt to gross domestic product is still relatively modest, at around 35 percent, long-term fiscal solvency is threatened by the costs of funding the public pension system in the face of adverse demographic shifts over the next 50 years. Because of widespread tax evasion, the tax system in Romania is one of the least efficient in the European Union. Tax reforms that can reduce the amount of tax lost to evasion and fraud could make a major contribution to enhancing fiscal sustainability.

West Bank and Gaza Public Expenditure Review : From Crisis to Greater Fiscal Independence, Volume 2

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Relevância na Pesquisa
46.24%
This report examines the fiscal crisis facing the Palestinian Authority (PA) that could threaten its very existence. It looks at recent macroeconomic and fiscal developments and gives and analysis of key issues and challenges such as economic and fiscal trends. The report also goes in depth analysis of the public financial management issues, the challenges of civil service reform, reforming intergovernmental fiscal relations, the education sector, and social policy and social safety nets. The report is divided into two volumes with volume one giving an overview with conclusions and recommendations, while volume gives an in depth look at the topics.

Integration of Revenue Administration : A Comparative Study of International Experience

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
46.05%
Revenue administration is a major point of contact between government and the people. Good revenue administration thus becomes an important feature of good governance. This fact has made policy makers increasingly mindful of the need to promote voluntary tax compliance by reducing the costs incurred by taxpayers to comply with their tax obligation. Promoting voluntary compliance is achieved through a set of measures that includes: (i) a self-assessment system, (ii) a well-designed compliance strategy based on risk management, (iii) good taxpayer services to help and educate taxpayers to meet their obligations, and (iv) simple and harmonized procedures for collection of different taxes and contributions. In the effort to harmonize procedures and minimize the need for citizens to respond to multiple agencies, many countries have integrated their revenue administrations, either by merging tax and customs administration, or by unifying collection of tax and social security contributions, or by both. Their experiences indicate that integrating collection also entails modernizing the revenue administration so that the contact between the tax office and the taxpayer is no longer physical but virtual, thanks to the extensive use of information and communication technology. The book focuses on how to plan and manage integration successfully and avoid the risks of failure. By examining four successful country cases in depth...

Croatia - Regaining Fiscal Sustainability and Enhancing Effectiveness : A Public Expenditure and Institutional Review

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
46.22%
The report presents the macroeconomic setting, and fiscal developments in the 1990s in Croatia, a country facing an unparalleled opportunity towards sustainable growth, and integration into the European Union. Nonetheless, the country needs to sustain macroeconomic stabilization, and improve the investment climate. To this effect, public sector reform needs to be oriented to diminish the size of the state, and reduce the fiscal deficit to sustain macroeconomic stability in the medium term. Yet, the scope for reducing the deficit through revenue increases is limited, even though a decrease in the tax burden would be highly desirable. This means that most of the adjustment will need to be made in public expenditures, particularly by identifying, and implementing policies that will reduce the level of expenditures, while improving their effectiveness; thus, budgetary management improvement will be critical to this effort. The report analysis indicates that the current budget in Croatia is not a comprehensive measure of all fiscal activity...

Bosnia and Herzegovina - From Aid Dependency to Fiscal Self-Reliance : A Public Expenditure and Institutional Review

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
46.42%
Over the medium term, Bosnia and Herzegovina will go through a critical phase of fiscal adjustment and deeper economic reforms as it moves to orient its economy to the market and to increased integration with the rest of Europe. A key finding of this report is that the present size and scope of public spending cannot be sustained. This report is aimed at helping the authorities identify the priority fiscal policy and institutional issues and reform options on which the medium-term adjustment agenda will need to focus. The report is divided into five chapters. Chapter 1 describes the evolving governance framework and assesses its macroeconomic and fiscal stance. Chapter 2 examines government spending. Chapter 3 looks at present intergovernmental fiscal relations. Chapter 4 assesses public spending in the social sectors. Finally, chapter 5 analyzes public expenditure management and financial accountability systems.

Fiscal Decentralization in Developing and Transition Economies: Progress, Problems, and the Promise

Shah, Anwar
Fonte: World Bank, Washington, D.C. Publicador: World Bank, Washington, D.C.
EN_US
Relevância na Pesquisa
46.23%
The author discusses the revolution in public sector thinking that is transforming the public sectors of developing and transition countries. Countries are reconsidering their fiscal systems and searching for the right balance between central government control and decentralized governance. Political decentralization has advanced in most countries. Subnational expenditures in developing countries as a percentage of total public expenditures have also increased over the past two decades. However, the process is far from complete. In many countries, the central government is still involved in the delivery of local services, local governments have few sources of own-revenues, local governments have limited access to borrowing for capital projects, and the design of intergovernmental transfers does neither address regional fiscal equity nor convey appropriate incentives for fiscal discipline, improved service delivery performance, and accountability to citizens. Decentralized public governance can help realign public sector incentives through greater accountability to citizens...

Can Fiscal Rules Help Reduce Macroeconomic Volatility in the Latin America and Caribbean Region?

Perry, Guillermo
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
Relevância na Pesquisa
46.25%
The debate on fiscal policy in Europe centers on how to let automatic stabilizers work while achieving fiscal consolidation. There is significant agreement on the importance of using fiscal policy as a counter-cyclical instrument, as monetary policy can no longer play this role. In contrast, most of the discussion on fiscal policy in Latin America and the Carribean region (LAC) deals just on solvency issues, largely ignoring the effects of the economic cycle. This is surprising as LAC economies are much more volatile than their European counterparts and have been generally applying pro-cyclical fiscal policies that exacerbate volatility. Some analysts and policymakers appear to think that counter-cyclical fiscal policies are a luxury that only industrial countries can indulge in or, at least, that LAC countries (with the exception of Chile) that have successfully put in place a counter-cyclical fiscal policy need to deal first with pressing adjustment and solvency issues before they attempt to reduce the highly pro-cyclical character of their fiscal policies. The author argues that this is a major mistake because the costs of pro-cyclical fiscal policies in LAC are huge in growth and welfare terms...

Decentralization or Fiscal Autonomy? What Does Really Matter? Effects on Growth and Public Sector Size in European Transition Countries

Meloche, Jean-Philippe; Vaillancourt, Francois; Yilmaz, Serdar
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
ENGLISH; EN_US
Relevância na Pesquisa
46.17%
This paper examines the importance of fiscal autonomy in the analysis of decentralization. Using new data published by the OECD (2001 and 2002), it reproduces several indicators and proposes new measures of decentralization that take into consideration su-bnational governments' autonomy over their revenues. Two models are reproduced: Davoodi and Zou (1998) on decentralization and economic growth, and Oates (1985), on decentralization and public sector size. Some evidence suggests that fiscal autonomy positively affects economic growth. Also, it seems to affect the size of the state, but evidence on this relation is limited. Despite some statistical weaknesses, there are sufficient indications to argue that sub-national governments' fiscal autonomy should be a major concern when measuring decentralization.

Peru - Restoring Fiscal Discipline for Poverty Reduction : A Public Expenditure Review

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
46.48%
This public expenditure review is produced jointly by the World Bank and the Inter-American Development Bank, and focuses on social sectors spending and leaves aside infrastructure and other sectors. This report, finalized in June 2002 and discussed with Authorities in mid-August 2002, does not take into account policy developments occurring after this time. The report is organized as follows: Chapter 1 presents a synthesis of Peru's public expenditure reform agenda from the Bank's perspective. It is based on, and distills, the thematic chapters that make up this report. Chapters 2-4 examine the core functions of public expenditure management: macro fiscal aggregates, resource allocations to strategic sectors, and microeconomic efficiency of public spending. Chapters 5-8 explore selected themes, such as the decentralization of public administration and the social sectors; civil service reform; governance and corruption; and and mining fiscal and environmental issues. These chapters are, in turn, supported by fifteen topic-specific background papers...

Restoring Fiscal Discipline for Poverty Reduction in Peru : A Public Expenditure Review

World Bank; Inter-American Development Bank
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
Tipo: Publications & Research :: Publication; Publications & Research :: Publication
ENGLISH; EN_US
Relevância na Pesquisa
46.4%
This public expenditure review is produced jointly by the World Bank and the Inter-American Development Bank, and focuses on social sectors spending and leaves aside infrastructure and other sectors. This report, finalized in June 2002 and discussed with Authorities in mid-August 2002, does not take into account policy developments occurring after this time. The report is organized as follows: Chapter 1 presents a synthesis of Peru's public expenditure reform agenda from the Bank's perspective. It is based on, and distills, the thematic chapters that make up this report. Chapters 2-4 examine the core functions of public expenditure management: macro fiscal aggregates, resource allocations to strategic sectors, and microeconomic efficiency of public spending. Chapters 5-8 explore selected themes, such as the decentralization of public administration and the social sectors; civil service reform; governance and corruption; and mining fiscal and environmental issues. These chapters are, in turn, supported by fifteen topic-specific background papers...

Monitoring Fiscal Risks of Subnational Governments

Ma, Jun; Polackova, Hana
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Brief; Publications & Research
ENGLISH
Relevância na Pesquisa
46.2%
Growing experience with decentralization indicates that a country's public finance system suffers when subnational governments expose themselves to excessive risk. But central governments often lack the information needed to monitor the fiscal risks of subnational governments. Several countries, having experienced subnational fiscal crises, have established systems to monitor such risks. These systems assess subnational fiscal health and call for central government attention-and possible intervention-if preset indicators of fiscal imprudence are exceeded. In developing countries such systems also provide useful information for subnational credit ratings. This note describes several country experiences with indicators of subnational fiscal risks, identifies some limitations of such indicators, and suggests alternative indicators.

Study on Private Participation in Infrastructure in Tunisia; Tunisie - Etude sur la participation privee dans les infrastructures en Tunisie

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Infrastructure Study; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
46.15%
The study provides a detailed analysis of experiences in different countries, regarding private participation in key infrastructure sectors, examines the judicial and financial framework, and its impact (and incidence) on infrastructure private participation (IPP). The analysis provided a set of recommendations and actions to be taken to facilitate the Government's elaboration of a strategy for IPP, as well as a medium- and long-term plan of action. Such recommendations were presented, and discussed at a workshop held in Tunisia on December 2003 (volume 2). The study was implemented in two phases: 1) diagnostic phase at the sectoral level; and, 2) the second phase, covering the horizontal levels of IPP, and the preparation of an IPP strategy and plan of action. Overall, the objectives to be achieved call for improved quality and cost management of public services, accelerated infrastructure development to support growth and employment, improved fiscal administration, knowledge transfer concerning technology innovation and its management...

Fiscal Note Model 2 Project Overview and Documentation

Wollaston, Martin; Condliffe, Simon
Fonte: Institute for Public Administration Publicador: Institute for Public Administration
Tipo: Relatório
EN_US
Relevância na Pesquisa
46.07%
The methodology explained in this report will assist local efforts to better understand the fiscal impacts resulting from proposed development activities. Chapter 1 describes the purpose and appropriate use of the ???Fiscal Note 2 Model??? and introduces key characteristics and attributes of the model. Chapter 2 addresses the selection and processing of municipal expenditure items for inclusion in the model while Chapter 3 addresses the same for municipal revenue items. Chapter 4 provides the basics for running the model, including the data inputs and information that should mostly be available from the comprehensive plan. Chapter 5 provides a short summary of the data that should be updated and incorporated into the model to ensure the model???s assumptions are kept current. Chapter 6 provides a step-by-step case study example of applying the model to a municipal comprehensive plan. Finally, Chapter 7 provides conclusions learned over the couple of years it took to develop this pilot project model and recommendations for improving it.; Delaware Office of Management and Budget (OMB), Office of State Planning Coordination

O custo de arrecadação de tributos federais; The cost of federal taxation

Bertolucci, Aldo V; Nascimento, Diogo Toledo do
Fonte: Universidade de São Paulo. Escola de Economia, Administração e Contabilidade Publicador: Universidade de São Paulo. Escola de Economia, Administração e Contabilidade
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; ; ; ; Formato: application/pdf
Publicado em 01/08/2006 POR
Relevância na Pesquisa
46.15%
Há um aspecto da tributação que não tem despertado a atenção dos pesquisadores e que é representado pelos custos operacionais tributários que são os custos com que Fisco e Contribuintes têm que arcar para que os tributos sejam pagos e também sejam cumpridas todas as obrigações acessórias da tributação. Já se verificou que os custos dos contribuintes - os custos de conformidade à tributação - correspondem a 0,75% do PIB na média das companhias abertas e pode alcançar 5,82% do PIB nas companhias abertas com receita bruta anual de até R$ 100 milhões por ano. Enfoca-se, neste trabalho, outro custo operacional tributário que é o custo que a União tem para administrar tributos federais. São apresentados os custos de vários países e o resultado da pesquisa no Brasil que busca refletir quais são os custos dos órgãos da União relacionados à arrecadação de tributos federais. A pesquisa de campo demonstrou que o Poder Público tem, ainda, grandes dificuldades com o controle adequado de suas contas, tendo-se constatado falta de uniformidade e de transparência. Outro aspecto verificado é o fato de ser o Poder Público parte em mais de 90% dos processos em andamento nos tribunais federais, sendo, portanto, o grande causador da lentidão da Justiça Federal. Os custos de arrecadação apurados correspondem a 1...