This book reveals how to create efficient institutions and coordinate policy on a transnational scale to ensure that European Union integration can best meet social needs. It offers a combined ...technocratic and humanist perspective on the discussion of public financial management.
The state, as part of its public policy, should seek to preserve our social and environmental values, yet there are mounting imbalances in society which point to the growing role of the state in minimising them. Under such circumstances, it is worth reflecting on how new challenges could require updated, more complex formulas, to deal with crises in current times and for social and economic policy making by states and the European Union generally, which would ensure their compatibility with the world financial markets.
The work offers an in-depth and unique performance analysis of European Union institutions compared to the national entities of EU Member States. It contributes to the ongoing debate on global public goods and the processes involved in managing their provision. Further, it discusses public finance management instruments, indicating their historical evolution in practice and their effectiveness measured with the Human Development Index. The author presents a proposal of how to manage global, European and national public goods across three areas: environmental protection, transnational infrastructure projects and social policy. The book analyses public financial management instruments used during the recent pandemic, making a distinction between “regular” and “emergency” instruments and assessing their effectiveness in specific economic situations.
This will be of interest to researchers and students of economics and finance, as well as decision makers and practitioners from governments, international organisations and specific non-governmental organisations concerned with issues of public finance management.
A partir de uma leitura contemporânea dos métodos adequados de solução de controvérsias no bojo do processo tributário, o artigo examina, com ênfase na arbitragem, os métodos mais apropriados para ...garantir o efetivo acesso à justiça que responda aos anseios sociais e, ao mesmo tempo, satisfaça a necessidade de recuperação dos entes federativos dos créditos inscritos em dívida ativa.
Tax Havens Palan, Ronen; Murphy, Richard; Chavagneux, Christian
12/2009
eBook
From the Cayman Islands and the Isle of Man to the Principality of Liechtenstein and the state of Delaware, tax havens offer lower tax rates, less stringent regulations and enforcement, and promises ...of strict secrecy to individuals and corporations alike. In recent years government regulators, hoping to remedy economic crisis by diverting capital from hidden channels back into taxable view, have undertaken sustained and serious efforts to force tax havens into compliance.
InTax Havens, Ronen Palan, Richard Murphy, and Christian Chavagneux provide an up-to-date evaluation of the role and function of tax havens in the global financial system-their history, inner workings, impact, extent, and enforcement. They make clear that while, individually, tax havens may appear insignificant, together they have a major impact on the global economy. Holding up to $13 trillion of personal wealth-the equivalent of the annual U.S. Gross National Product-and serving as the legal home of two million corporate entities and half of all international lending banks, tax havens also skew the distribution of globalization's costs and benefits to the detriment of developing economies.
The first comprehensive account of these entities, this book challenges much of the conventional wisdom about tax havens. The authors reveal that, rather than operating at the margins of the world economy, tax havens are integral to it. More than simple conduits for tax avoidance and evasion, tax havens actually belong to the broad world of finance, to the business of managing the monetary resources of individuals, organizations, and countries. They have become among the most powerful instruments of globalization, one of the principal causes of global financial instability, and one of the large political issues of our times.
This article deals with selected aspects of the Europeanization of public finance law. For this reason, the article focuses on some important sources of European public finance law and their impact ...on the budgetary discipline of member states. In this context, the attention is paid to the Treaty on Stability, Coordination and Governance in the Economic and Monetary Union (TSCG), which is not a normative act, but it is an international treaty outside the EU law whose provisions are binding on the member states that have signed this treaty. The article also presents a seeking for budgetary coherence within the European Union member states and then it presents an evolution of budgetary discipline of member states. The main aim of the article is to confirm or disprove the hypothesis that the compliance with the binding mechanisms of the budgetary discipline of the member states introduced after 2010 is always well enforceable. The scientific methods used in the article are analysis and synthesis, description and comparative methods.
This article deals with an analysis of the total tax burden, determined as the ratio of tax revenue to gross domestic product in the CEE countries. The total tax burden reflects the intensity with ...which revenue is collected from both individuals and corporations or from society as a whole through taxation. It shows how heavy the tax burden is on taxpayers. The tax burden indicator, measuring the total tax load on an economy as a percentage of the gross domestic product (GDP), is a crucial parameter in evaluating the fiscal performance and sustainability of nations. This study presents an analysis of the tax burden in 11 countries over a 10-year period, aiming to assess its implications on national economies. The data reveals that the tax burden varies significantly over time and between different countries, with no single country consistently bearing the highest burden. The study emphasizes the critical role of the tax burden in assessing fiscal efficiency and its significant impact on public finances and the overall economy. In conclusion, this study offers perspectives on the tax burden's dynamic nature and its implications for different economies. Keywords: tax burden, tax revenue, gross domestic product, tax, fiscal performance. JEL Classifications: G40, H21, H30.
Budget public hearings are spaces for transparency and social participation. These spaces can be considered synchronous accountability forums, where the rendering of accounts and the attribution of ...responsibilities can co-occur, raising concerns for the responsible parties about possible accountability models. This qualitative and interpretative research analyzed the dynamics of public budget hearings organized by Brazilian municipalities using semi-structured interviews with public managers. The results indicate that those responsible for public hearings adopt strategies minimizing reputational and accountability risks at different times: (i) in the preparation stage, with the definition of participation rules and the use of an informational filter; (ii) during execution, in the form of the presentation of information and in directing the public's attention; and, (iii) in the post-hearing stage, through low transparency and document manipulation. The research contributes to understanding hearings as forums of expected accountability, in which the expectation of the authorities can direct the dynamics of public hearings, transforming them into a theater performance. The results have implications for the courts of accounts and the legislative branch, which could exercise greater control and inspection of the hearings; for society, which could act in a more active and organized way; and also for the legislation in force, which could establish clear guidelines for holding hearings. Keywords: budget public hearings; synchronous accountability forums; transparency; strategic use of information; local governments. As audiencias publicas orcamentarias sao espacos de transparencia e participacao social. Esses espacos podem ser considerados foruns de accountability sincrona, em que a prestacao de contas e a responsabilizacao podem ocorrer no mesmo momento, o que gera preocupacao para o prestador de contas quanto as possiveis formas de responsabilizacao. Esta pesquisa teve como objetivo analisar como ocorre a dinamica das audiencias publicas orcamentarias organizadas pelas prefeituras municipais. Foi realizada uma pesquisa qualitativa interpretativista, por meio de entrevistas semiestruturadas com gestores publicos como principal fonte de coleta. Os resultados indicam que os responsaveis pelas audiencias publicas adotam estrategias para minimizar os riscos reputacionais e de responsabilizacao. As estrategias ocorrem em diferentes momentos: (i) na etapa de preparacao, com a definicao das regras de participacao e o uso de filtro informacional; (ii) durante a sua realizacao, na forma de apresentacao das informacoes e no direcionamento de atencao do publico; e (iii) na etapa pos-audiencia, por meio de baixa transparencia e ate manipulacao de documentos. A pesquisa contribui para o entendimento das audiencias como foruns de accountability esperada, em que a expectativa do prestador de contas pode direcionar a dinamica das audiencias publicas, transformando-as em um teatro. Os resultados trazem implicacoes para os Tribunais de Contas e o Poder Legislativo, que poderiam exercer maior controle e fiscalizacao das audiencias; para a sociedade, que poderia atuar de forma mais ativa e organizada; e, ainda, para a legislacao em vigor, que poderia estabelecer diretrizes claras para a realizacao das audiencias. Palavras-chave: audiencias publicas orcamentarias; foruns de accountability sincrona; transparencia; uso estrategico da informacao; governos locais. Las audiencias publicas presupuestarias son espacios de transparencia y participacion social. Estos espacios pueden considerarse como foros de accountability sincronicos, en los que la rendicion de cuentas y la responsabilizacion pueden ocurrir al mismo tiempo, lo que genera preocupaciones para el rendidor de cuentas sobre las posibles formas de responsabilizacion. Esta investigacion tuvo como objetivo analizar como ocurre la dinamica de las audiencias publicas de presupuesto organizadas por los municipios. Se realizo una investigacion cualitativa e interpretativa, utilizando como principal fuente de recoleccion de datos entrevistas semiestructuradas a gestores publicos. Los resultados indican que los responsables de las audiencias publicas adoptan estrategias, minimizando los riesgos reputacionales y de responsabilizacion. Las estrategias ocurren en diferentes momentos: (i) en la etapa de preparacion, con la definicion de las reglas de participacion y el uso del filtro informativo; (ii) durante su ejecucion, en la forma de presentar la informacion y dirigir la atencion del publico; y, (iii) en la etapa posterior a la audiencia, a traves de la baja transparencia e incluso manipulacion de documentos. La investigacion contribuye a la comprension de las audiencias como foros de esperada rendicion de cuentas, en los que la expectativa del rendidor de cuentas puede orientar la dinamica de las audiencias publicas, transformandolas en un teatro. Los resultados tienen implicaciones para los Tribunales de Cuentas y el Poder Legislativo, que podrian ejercer un mayor control e inspeccion de las audiencias; para la sociedad, que podria actuar de forma mas activa y organizada; y tambien para la legislacion vigente, que podria establecer lineamientos claros para la celebracion de audiencias. Palabras clave: audiencias publicas presupuestarias; foros de accountability sincronicos; transparencia; uso estrategico de la informacion; gobiernos locales.
Full text
Available for:
IZUM, KILJ, NUK, PILJ, PNG, SAZU, UL, UM, UPUK
Ekonomik aktörlerce yerine getirilmeyen yükümlülüklerin bir kısmı ya da tamamı hukuki düzenlemeler aracılığıyla kaldırılabilir. Literatürde mali af olarak anılan bu düzenlemeler, ekonomik aktörlerin ...karşılaşılacağı yaptırımların kaldırılmasını veya hafifletilmesini ifade etmektedir. Bu çalışmanın amacı, mali af programlarının belirli bir dönemde tahakkuk eden ve tahsil edilen kamu gelirleri üzerinde oluşturduğu etkileri ampirik olarak belirlemektir. Araştırma sürecinde Türkiye'deki 81 il örnekleminde 2004 ile 2020 yılları arasındaki dönem esas alınmıştır. Oluşturulan veri seti aracılığıyla farklı kapsamlarla uygulamaya konulan altı mali affın vergi sistemi üzerindeki etkileri sınanmıştır. Elde edilen bulgulara göre belirli bir dönemdeki mali af programı tahsil ve tahakkuk tutarlarını kısa dönemde pozitif etkilemektedir. Uzun dönemde ise vergi aflarının özellikle tahsil tutarları üzerinde negatif yönlü etkisi vardır. Bunun yanında af programları, vergi uyumunun makro ekonomik ölçekteki göstergelerinden biri olan tahsil-tahakkuk oranını da hem kısa hem de uzun dönemde etkilemektedir. Yine bulgulara göre, tekrar eden vergi afları ile vergi sistemi üzerindeki kısa dönemli genişletici etkiler azalmakta, buna karşılık uzun dönemli negatif etkiler ise artmaktadır. Çalışmada kullanılan yöntem ve elde edilen sonuçlar, mali afların mikro ve makro ölçekteki olumlu ve olumsuz etkilerinin betimlenebilmesine olanak vermektedir. Bu yönüyle çalışma, kısa ve uzun vadede izlenecek politikalar için görgül bir öneri zemini sunmaktadır.
PDF
