Author: Robert A. Fippinger
Publisher:
ISBN:
Category : Bonds
Languages : en
Pages : 480
Book Description
The Securities Law of Public Finance
Author: Robert A. Fippinger
Publisher:
ISBN:
Category : Bonds
Languages : en
Pages : 480
Book Description
Publisher:
ISBN:
Category : Bonds
Languages : en
Pages : 480
Book Description
PUBLIC FINANCE: LEGAL ASPECTS
Author: Nadiia Pryshva
Publisher: Yevhen Marynchak
ISBN: 993457182X
Category : Business & Economics
Languages : en
Pages : 260
Book Description
Monograph “Public finance: legal aspects” is a paper written by the team of leading Ukrainian scholars in the sphere of finance law and initiated by Financial Law Center and Department of Financial Law of Taras Shevchenko National University of Kyiv. All monograph’s authors are representatives of Ukrainian financial law school which was founded by Lidiia Voronova. In memory of our Teacher, Financial Law Center was founded to study the problems of legal regulation of public finance, and this monograph was prepared. In the monograph, scholars presented their vision of solving the most topical problems at legal regulation of financial relationships. The concept of public financial activity is covered; the powers of bodies carrying out public financial activity in Ukraine are investigated; issues of the activities of local self-government bodies under the conditions of financial decentralization are considered; the concepts and features of public funds are determined; the content of public interest in tax law is presented, and the essence of the subject-matter of financial law is studied, etc. The monograph includes the following topics: Functions of financial law: theory and practice of the implementation (Emiliia Dmytrenko, Yurii Pyvovar); Modern world: a new approach to the legitimacy of public finance (Danil Getmantsev); Public interest and its realisation in tax law (Olena Hedziuk); Legal content of the concept “Public fund of means” (Nataliia Iakymchuk); Procedural norms in the financially-legal regulation (Liubov Kasianenko, Tamara Latkovska); Special aspects of legal status of state authorities that perform public financial activity (key challenges and the ways to address them) (Nataliia Kovalko); The financial nexus between an individual and a state (Yevhen Marynchak); General principles of financial law (Svitlana Nischymna); Basic theoretical problems of determining the place of financial law in the system of law (Sergii Ochkurenko); Target determination of financial and legal instrumentarium in the development of Ukrainian innovative policy (the issue of variable geometry) (Olena Orliuk); Finance and legal regulation of self-governing authorities activity under the conditions of decentralization (Nadiia Pryshva); Public and private financial control: limits of legal regulation (Lesia Savchenko); The emergence of central banks and finance-legal status of National Bank of Ukraine (Vladyslava Savenkova). The monograph will be useful to scholars, students and anyone who is interested in financial law issues. Recommended for publication by the Academic Council of Law Faculty of Taras Shevchenko National University of Kyiv
Publisher: Yevhen Marynchak
ISBN: 993457182X
Category : Business & Economics
Languages : en
Pages : 260
Book Description
Monograph “Public finance: legal aspects” is a paper written by the team of leading Ukrainian scholars in the sphere of finance law and initiated by Financial Law Center and Department of Financial Law of Taras Shevchenko National University of Kyiv. All monograph’s authors are representatives of Ukrainian financial law school which was founded by Lidiia Voronova. In memory of our Teacher, Financial Law Center was founded to study the problems of legal regulation of public finance, and this monograph was prepared. In the monograph, scholars presented their vision of solving the most topical problems at legal regulation of financial relationships. The concept of public financial activity is covered; the powers of bodies carrying out public financial activity in Ukraine are investigated; issues of the activities of local self-government bodies under the conditions of financial decentralization are considered; the concepts and features of public funds are determined; the content of public interest in tax law is presented, and the essence of the subject-matter of financial law is studied, etc. The monograph includes the following topics: Functions of financial law: theory and practice of the implementation (Emiliia Dmytrenko, Yurii Pyvovar); Modern world: a new approach to the legitimacy of public finance (Danil Getmantsev); Public interest and its realisation in tax law (Olena Hedziuk); Legal content of the concept “Public fund of means” (Nataliia Iakymchuk); Procedural norms in the financially-legal regulation (Liubov Kasianenko, Tamara Latkovska); Special aspects of legal status of state authorities that perform public financial activity (key challenges and the ways to address them) (Nataliia Kovalko); The financial nexus between an individual and a state (Yevhen Marynchak); General principles of financial law (Svitlana Nischymna); Basic theoretical problems of determining the place of financial law in the system of law (Sergii Ochkurenko); Target determination of financial and legal instrumentarium in the development of Ukrainian innovative policy (the issue of variable geometry) (Olena Orliuk); Finance and legal regulation of self-governing authorities activity under the conditions of decentralization (Nadiia Pryshva); Public and private financial control: limits of legal regulation (Lesia Savchenko); The emergence of central banks and finance-legal status of National Bank of Ukraine (Vladyslava Savenkova). The monograph will be useful to scholars, students and anyone who is interested in financial law issues. Recommended for publication by the Academic Council of Law Faculty of Taras Shevchenko National University of Kyiv
Public Finance and Parliamentary Constitutionalism
Author: Will Bateman
Publisher: Cambridge University Press
ISBN: 1108478115
Category : Business & Economics
Languages : en
Pages : 283
Book Description
Explores financial aspects of constitutional government, focusing on central banking, sovereign borrowing, taxation and public expenditure.
Publisher: Cambridge University Press
ISBN: 1108478115
Category : Business & Economics
Languages : en
Pages : 283
Book Description
Explores financial aspects of constitutional government, focusing on central banking, sovereign borrowing, taxation and public expenditure.
State Aid Law and Business Taxation
Author: Isabelle Richelle
Publisher: Springer
ISBN: 3662530554
Category : Law
Languages : en
Pages : 283
Book Description
This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States’ legislation and administrative practice in the area of business taxation. Starting from a detailed analysis of the European Courts’ jurisprudence on Art.107 TFEU the authors lay out fundamental issues – e.g. on legal concepts like “advantage”, “selectivity” and “discrimination” – and explore current problems – in particular policy and practice regarding “harmful” tax competition within the European Union. This includes the Member States’ Code of Conduct on business taxation, the limits to anti-avoidance legislation and the options for legislation on patent boxes. The European Commission’s recent findings on preferential “rulings” are discussed as well as the general relationship between international tax law, transfer pricing standards and the European prohibition on selective fiscal aids.
Publisher: Springer
ISBN: 3662530554
Category : Law
Languages : en
Pages : 283
Book Description
This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States’ legislation and administrative practice in the area of business taxation. Starting from a detailed analysis of the European Courts’ jurisprudence on Art.107 TFEU the authors lay out fundamental issues – e.g. on legal concepts like “advantage”, “selectivity” and “discrimination” – and explore current problems – in particular policy and practice regarding “harmful” tax competition within the European Union. This includes the Member States’ Code of Conduct on business taxation, the limits to anti-avoidance legislation and the options for legislation on patent boxes. The European Commission’s recent findings on preferential “rulings” are discussed as well as the general relationship between international tax law, transfer pricing standards and the European prohibition on selective fiscal aids.
Public Finance and Public Policy
Author: Arye L. Hillman
Publisher: Cambridge University Press
ISBN: 1139475371
Category : Business & Economics
Languages : en
Pages : 861
Book Description
The second edition of Public Finance and Public Policy retains the first edition's themes of investigation of responsibilities and limitations of government. The present edition has been rewritten and restructured. Public choice and political economy concepts and political and bureaucratic principal-agent problems are introduced at the beginning for application to later topics. Fairness, envy, hyperbolic discounting, and other concepts of behavioral economics are integrated throughout. The consequences of asymmetric information and the tradeoff between efficiency and ex-post equality are recurring themes. Key themes investigated are markets and governments, institutions and governance, public goods, public finance for public goods, market corrections (externalities and paternalist public policies), voting, social justice, entitlements and equality of opportunity, choice of taxation, and the need for government. The purpose of the book is to provide an accessible introduction to the use of public finance and public policy to improve on market outcomes.
Publisher: Cambridge University Press
ISBN: 1139475371
Category : Business & Economics
Languages : en
Pages : 861
Book Description
The second edition of Public Finance and Public Policy retains the first edition's themes of investigation of responsibilities and limitations of government. The present edition has been rewritten and restructured. Public choice and political economy concepts and political and bureaucratic principal-agent problems are introduced at the beginning for application to later topics. Fairness, envy, hyperbolic discounting, and other concepts of behavioral economics are integrated throughout. The consequences of asymmetric information and the tradeoff between efficiency and ex-post equality are recurring themes. Key themes investigated are markets and governments, institutions and governance, public goods, public finance for public goods, market corrections (externalities and paternalist public policies), voting, social justice, entitlements and equality of opportunity, choice of taxation, and the need for government. The purpose of the book is to provide an accessible introduction to the use of public finance and public policy to improve on market outcomes.
Legal Aspects of Trade Finance
Author: Charles Chatterjee
Publisher: Routledge
ISBN: 1317481437
Category : Law
Languages : en
Pages : 225
Book Description
Trade finance is of great importance in the commercial world, for both students (undergraduate and postgraduate) and practitioners. The choice of countries in export trade is often perception-based: trade with government departments or public institutions is seen as much safer than with private entities and the choice of countries is often based on that perception of risk. This book: addresses issues and topics which are relevant to all jurisdictions in the world explains the various types of trade finance, how they may be raised and the legal issues pertaining to them Value for those wanting to understand the legal issues of sources of trade finance in both the developed and developing countries, this book will interest students studying the interaction between law and commerce.
Publisher: Routledge
ISBN: 1317481437
Category : Law
Languages : en
Pages : 225
Book Description
Trade finance is of great importance in the commercial world, for both students (undergraduate and postgraduate) and practitioners. The choice of countries in export trade is often perception-based: trade with government departments or public institutions is seen as much safer than with private entities and the choice of countries is often based on that perception of risk. This book: addresses issues and topics which are relevant to all jurisdictions in the world explains the various types of trade finance, how they may be raised and the legal issues pertaining to them Value for those wanting to understand the legal issues of sources of trade finance in both the developed and developing countries, this book will interest students studying the interaction between law and commerce.
The International Handbook of Public Financial Management
Author: Richard Allen
Publisher: Springer
ISBN: 113731530X
Category : Business & Economics
Languages : en
Pages : 1125
Book Description
The Handbook is a virtual encyclopedia of public financial management, written by topmost experts, many with a background in the IMF and World Bank. It provides the first comprehensive guide to the subject that has been published in more than ten years. The book is aimed at a broad audience of academics/students, government officials, development agencies and practitioners. It covers both bread-and-butter topics such as the macroeconomic and legal framework for budgeting, budget preparation and execution, procurement, accounting, reporting, audit and oversight, as well as specialist subjects such as government payroll systems, local government finance, fiscal transparency, the management of fiscal risks, sovereign wealth funds, the management of state-owned enterprises, and political economy aspects of budgeting. The book sets out numerous examples and case studies describing good practice in public financial management, and is highly relevant for use in both advanced and developing countries.
Publisher: Springer
ISBN: 113731530X
Category : Business & Economics
Languages : en
Pages : 1125
Book Description
The Handbook is a virtual encyclopedia of public financial management, written by topmost experts, many with a background in the IMF and World Bank. It provides the first comprehensive guide to the subject that has been published in more than ten years. The book is aimed at a broad audience of academics/students, government officials, development agencies and practitioners. It covers both bread-and-butter topics such as the macroeconomic and legal framework for budgeting, budget preparation and execution, procurement, accounting, reporting, audit and oversight, as well as specialist subjects such as government payroll systems, local government finance, fiscal transparency, the management of fiscal risks, sovereign wealth funds, the management of state-owned enterprises, and political economy aspects of budgeting. The book sets out numerous examples and case studies describing good practice in public financial management, and is highly relevant for use in both advanced and developing countries.
A Good Tax
Author: Joan Youngman
Publisher:
ISBN: 9781558443426
Category : Local finance
Languages : en
Pages : 260
Book Description
In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
Publisher:
ISBN: 9781558443426
Category : Local finance
Languages : en
Pages : 260
Book Description
In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
Public Financial Management and Its Emerging Architecture
Author: Mr. M. Cangiano
Publisher: International Monetary Fund
ISBN: 1475512198
Category : Business & Economics
Languages : en
Pages : 468
Book Description
The first two decades of the twenty-first century have witnessed an influx of innovations and reforms in public financial management. The current wave of reforms is markedly different from those in the past, owing to the sheer number of innovations, their widespread adoption, and the sense that they add up to a fundamental change in the way governments manage public money. This book takes stock of the most important innovations that have emerged over the past two decades, including fiscal responsibility legislation, fiscal rules, medium-term budget frameworks, fiscal councils, fiscal risk management techniques, performance budgeting, and accrual reporting and accounting. Not merely a handbook or manual describing practices in the field, the volume instead poses critical questions about innovations; the issues and challenges that have appeared along the way, including those associated with the global economic crisis; and how the ground can be prepared for the next generation of public financial management reforms. Watch Video of Book Launch
Publisher: International Monetary Fund
ISBN: 1475512198
Category : Business & Economics
Languages : en
Pages : 468
Book Description
The first two decades of the twenty-first century have witnessed an influx of innovations and reforms in public financial management. The current wave of reforms is markedly different from those in the past, owing to the sheer number of innovations, their widespread adoption, and the sense that they add up to a fundamental change in the way governments manage public money. This book takes stock of the most important innovations that have emerged over the past two decades, including fiscal responsibility legislation, fiscal rules, medium-term budget frameworks, fiscal councils, fiscal risk management techniques, performance budgeting, and accrual reporting and accounting. Not merely a handbook or manual describing practices in the field, the volume instead poses critical questions about innovations; the issues and challenges that have appeared along the way, including those associated with the global economic crisis; and how the ground can be prepared for the next generation of public financial management reforms. Watch Video of Book Launch
PEFA, Public Financial Management, and Good Governance
Author: Jens Kromann Kristensen
Publisher: World Bank Publications
ISBN: 146481466X
Category : Business & Economics
Languages : en
Pages : 168
Book Description
This project, based on the Public Expenditure and Financial Accountability (PEFA) data set, researched how PEFA can be used to shape policy development in public financial management (PFM) and other major relevant policy areas such as anticorruption, revenue mobilization, political economy analysis, and fragile states. The report explores what shapes the PFM system in low- and middle-income countries by examining the relationship between political institutions and the quality of the PFM system. Although the report finds some evidence that multiple political parties in control of the legislature is associated with better PFM performance, the report finds the need to further refine and test the theories on the relationship between political institutions and PFM. The report addresses the question of the outcomes of PFM systems, distinguishing between fragile and nonfragile states. It finds that better PFM performance is associated with more reliable budgets in terms of expenditure composition in fragile states, but not aggregate budget credibility. Moreover, in contrast to existing studies, it finds no evidence that PFM quality matters for deficit and debt ratios, irrespective of whether a country is fragile or not. The report also explores the relationship between perceptions of corruption and PFM performance. It finds strong evidence of a relationship between better PFM performance and improvements in perceptions of corruption. It also finds that PFM reforms associated with better controls have a stronger relationship with improvements in perceptions of corruption compared to PFM reforms associated with more transparency. The last chapter looks at the relationship between PEFA indicators for revenue administration and domestic resource mobilization. It focuses on the credible use of penalties for noncompliance as a proxy for the type of political commitment required to improve tax performance. The analysis shows that countries that credibly enforce penalties for noncompliance collect more taxes on average.
Publisher: World Bank Publications
ISBN: 146481466X
Category : Business & Economics
Languages : en
Pages : 168
Book Description
This project, based on the Public Expenditure and Financial Accountability (PEFA) data set, researched how PEFA can be used to shape policy development in public financial management (PFM) and other major relevant policy areas such as anticorruption, revenue mobilization, political economy analysis, and fragile states. The report explores what shapes the PFM system in low- and middle-income countries by examining the relationship between political institutions and the quality of the PFM system. Although the report finds some evidence that multiple political parties in control of the legislature is associated with better PFM performance, the report finds the need to further refine and test the theories on the relationship between political institutions and PFM. The report addresses the question of the outcomes of PFM systems, distinguishing between fragile and nonfragile states. It finds that better PFM performance is associated with more reliable budgets in terms of expenditure composition in fragile states, but not aggregate budget credibility. Moreover, in contrast to existing studies, it finds no evidence that PFM quality matters for deficit and debt ratios, irrespective of whether a country is fragile or not. The report also explores the relationship between perceptions of corruption and PFM performance. It finds strong evidence of a relationship between better PFM performance and improvements in perceptions of corruption. It also finds that PFM reforms associated with better controls have a stronger relationship with improvements in perceptions of corruption compared to PFM reforms associated with more transparency. The last chapter looks at the relationship between PEFA indicators for revenue administration and domestic resource mobilization. It focuses on the credible use of penalties for noncompliance as a proxy for the type of political commitment required to improve tax performance. The analysis shows that countries that credibly enforce penalties for noncompliance collect more taxes on average.