Catalogue Search | MBRL
Are you sure you want to remove the book from the shelf?
{{itemTitle}}
5,576
result(s) for
"FISCAL ADMINISTRATION"
Sort by:
Fiscal capacity and the colonial state in Asia and Africa, c. 1850-1960
\"This book examines the evolution of fiscal capacity in the context of colonial state formation and the changing world order between 1850 and 1960. Until the early nineteenth century, European colonial control over Asia and Africa was largely confined to coastal and island settlements, which functioned as little more than trading posts. The officials running these settlements had neither the resources nor the need to develop new fiscal instruments. With the expansion of imperialism, the costs of maintaining colonies rose. Home governments, reluctant to place the financial burden of imperial expansion on metropolitan taxpayers, pressed colonial governments to become fiscally self-supporting. A team of leading historians provides a comparative overview of how colonial states set up their administrative systems and how these regimes involved local people and elites. They shed new light on the political economy of colonial state formation and the institutional legacies they left behind at independence\"-- Provided by publisher.
Book
Effectiveness and Efficiency of Administrative Appeal Procedures: a Case Study on Tax Disputes in Romania
The aim of this article is to evaluate the effectiveness and efficiency of (internal) administrative appeal in tax or fiscal matters in Romania, in comparison to the more time and resource consuming court action against an administrative decision imposing fiscal obligations. In order to evaluate the effectiveness and efficiency of administrative appeals, we analysed data from the reports and documents issued by the Romanian National Agency for Fiscal Administration (NAFA) regarding efficiency related indicators, as well as dispute settlements and the amount of collected tax as effectiveness criteria. Furthermore, data regarding the results of the administrative procedure is compared to the results of the judicial procedure in terms of the number of admitted legal actions that annulled fiscal obligations. The results show that at least in the 2013–2017 period, the administrative procedure was both inefficient and ineffective since, on average, less than 7% of fiscal disputes were solved/settled in favour of the appellant. Moreover, the procedure was rather time consuming – although the disputes should have been settled in 45 days, the answer was provided after 70 days. Hence, the administrative procedure is often seen as a mere stepping stone toward subsequent legal/court actions, with no possibility to provide a satisfactory solution and thus lessen the workload of the court. Surprisingly, the taxpayers seem to consider the courts as a more favourable/efficient means as more than half of legal actions brought against fiscal administrative acts were settled in favour of the taxpayer, i.e. the fiscal obligations were annulled. The effectiveness of the preliminary administrative procedure was further analysed from multiple perspectives pertaining to the players that have a direct or indirect legitimate interest in this procedure. These are (i) the courts, which should/could benefit from a reduced workload if the procedure was effective, (ii) the taxpayers filing administrative appeals, which could have a feasible alternative to the time and resource consuming judicial means, and (iii) the fiscal bodies that issued fiscal administrative acts or that must respond to the appeals. The fact that this procedure is a mandatory predecessor of the judicial one and not an alternative means of dispute resolution seems to significantly impede its efficiency and effectiveness. The results can serve as a basis to analyse and compare the respective data in other countries with similar legal and tax systems.
Journal Article
The Ne Bis In Idem Principle in Tax Law: European and Italian Frameworks
In the national and supranational legal area, the need to address the ne bis in idem principle is justified by the growing interest aroused by the most recent pronouncements of the European Courts. The principle prohibits anyone who has already been acquitted or convicted in a previous trial from being tried again. Moreover, it has become a fundamental right enshrined in the European Convention on Human Rights and the Charter of Fundamental Rights of the EU. The interest in the issue also derives from the need to understand whether the approach of the Italian legal system – or any other similar national order – can be considered compliant with European tax law and case law, based on the definitions of criminal and tax offences. Thus, talking about a European legal space means rethinking the idea of punitive power in a dimension that tends to be ‘solidarity-based’. The State can consider itself impervious to repressive demands from outside but is instead called to cooperate actively to safeguard its own guarantees. The traditional self-referential conception of criminal repression effectively summarised in the expression ‘punitive sovereignty’ gives way to an idea of jurisdiction that draws directly from the principle of mutual recognition. In this scenario, the profile of the protection of the individual from the risk of a duplication of the exercise of punitive power for the same fact in different states assumes the role of the first magnitude. Hence, there is a need to act on two levels at the same time: to seek solutions aimed at resolving possible conflicts of jurisdiction (prohibition of competing prosecutions for the same fact), and to attribute, within each Member State, preclusive effects to the previously judged foreigner (ne bis in idem).
Journal Article
Tax Compliance and Corporate Income Tax – The Case of Slovenia
In this paper, we examine corporate income tax compliance dependence in the case of Slovenia by applying regression analysis. We have found that both penalty activities and audits are statistically significant. Moreover, in terms of the most important variables, both of the tax administration’s activities had varying effects. While penalties showed a positive impact and fell behind the macroeconomic explanatory variables, we could also observe that the effects of audit measures had a negligible influence on the dependant variable. Such a result is not in accordance with the results of other studies that investigated the influence of audits on the level of tax compliance.
Journal Article
Evaluating State Fiscal Health in the U.S: A New Model and Its Application
In efforts to better understand the financial condition of state and local government and to be better prepared for fiscal exigencies during crises, practitioners and academics alike strive to find a better way to assess governmental financial condition. Several models have been developed to evaluate state and local government over the past several decades, with significant limitations. We propose a more comprehensive framework to evaluate the fiscal health of state government based on these models. Further, we utilize the data from the annual comprehensive financial reports of state governments in the U.S. for 2003 to 2018 to demonstrate the applicability and usefulness of the modified model. The results are useful for state administrators and financial managers in their efforts to assess financial condition and fiscal administration and add to the literature on state fiscal health.
Journal Article
The Impact of Intermunicipal Cooperation on Local Public Spending
The purpose of this paper is to assess the effects of intermunicipal fiscal cooperation on municipal public spending, based on the French experience. A model of municipal spending choice is estimated using panel data and spatial econometrics for municipalities over the period 1994—2003. Two main results are provided. First, intermunicipal cooperation has no significant impact on the level of municipal public spending, which suggests that cooperation does not achieve its goal of reducing municipal spending by the sharing of local responsibilities. Second, there are no spending interactions between municipalities belonging to the same intermunicipal community. This is in line with the goal assigned to cooperation in terms of internalisation of spatial externalities. However, the results show that benefit spillovers remain highly significant outside intermunicipal communities.
Journal Article
What should fiscal councils do?
Fiscal watchdogs, so-called fiscal councils, have been proposed as a method to counter deficit bias of fiscal policy. The paper analyses theoretically what role fiscal councils could play and surveys empincally the activities of existing councils. Case studies of the Swedish Fiscal Policy Council and the UK Office for Budget Responsibility are done. It is concluded that fiscal councils should be advisory, rather than decision-making, and work as complements, rather than substitutes, to fiscal rules. Although no panacea, fiscal councils could play a useful role by at the same time strengthening fiscal discipline and allowing rules-based fiscal policy to be more flexible. A key issue is their political fragility and how their long-run viability should be secured. Three ways of guaranteeing their independence are suggested: (1) reputation-building; (2) formal national rules; and (3) international monitoring.
Journal Article
Globalization and Corporate Taxation
This paper analyzes the extent to which the degree of international economic integration, both financial and trade, affects corporate tax rates. It explores this issue in the context of strategic behavior by countries, taking into account other global and domestic political economy factors. Tax rates are analyzed using a unique tax dataset for advanced and developing economies extending over five decades. We report a number of novel results: there is no general negative relationship between financial globalization and corporate tax rates and revenues-results vary according to country grouping with OECD countries showing a positive relationship; the United States exhibits a \"Stackelberg\" type of leadership on other countries; trade integration is inversely correlated with tax rates; and public sentiment and ideology affect tax rates. The policy implications of these findings, particularly given budgetary pressures in the aftermath of the global crisis, are noted.
eBook
Braki kadrowe” w Krajowej Administracji Skarbowej – wybrane następstwa
Background: The study presents the negative human resources consequences of the quasi-reform of public law levies’ administration, consolidating the tax, fiscal and customs administration into the National Revenue Administration. The considerations undertaken were supported by the report of the Supreme Chamber of Control entitled “Correctness and effectiveness of control, tax and enforcement proceedings of the National Fiscal Administration authorities for 2020–2022”, together with a polemic on the corrective solutions indicated therein, implemented by the Minister of Finance in the area of the National Revenue Administration. Research purpose: The research objective seeks to establish why the ʽgovernmental reformʼ entitled the National Revenue Administration has not had positive consequences in the area of broadly defined public law tax resources.Methods: The publication uses a dogmatic-legal method, a historical-legal method and an empirical-analytical method. Conclusions: In the authorʼs opinion, the consequence of the so-called ʽgovernmental reformʼ of the administration of public and state levies, consolidating the tax, fiscal and customs administration into the National Revenue Administration, has been the staff chaos that ʽdevastatedʼ the tax, fiscal and customs services in Poland, which led, among other things, to the protraction of ongoing tax and customs inspections along with tax proceedings.
Journal Article
Why is There No Race to the Bottom in Capital Taxation?
This article emplains the absence of a race to the bottom in capital taxation by analyzing fiscal competition under budget rigidities and tax equity constraints (fairness norms). We outline a political economic model of tax competition that treats the outcome of tax competition as one argument in the governments utility function, the others being public expenditure and tax equity. In accordance with previous theoretical research, tax competition tends to cause a reduction in taxes on mobile capital and an increase in the tax rates on relatively immobile labor in our model. Yet, our model predicts that governments do not fully abolish taxes on mobile capital. Instead, the government being least restricted by budget constraints and equity norms cuts tax rates to levels slightly below the lowest tax rates of those countries, in which governments are more constrained, where effective constraints are country size, budget rigidities and fairness norms. Analyzing data from 23 Organization for Economic Co-operation and Development countries between 1975 and 2004 we find empirical support for the hypotheses derived from our theoretical model.
Journal Article