Browse

You are looking at 1 - 10 of 80 items :

  • Asia and the Pacific x
  • Economics - Macroeconomics x
Clear All
6 A Comparative Perspective on Expenditure Assignments

6 A Comparative Perspective on Expenditure Assignments »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

Principles Expenditure assignments influence the effective provision of certain services, as well as macroeconomic policy, but have important distributional implicati...

Appendix I Hydrocarbon- and Mineral-Rich Countries, 2000–05

Appendix I Hydrocarbon- and Mineral-Rich Countries, 2000–05 »

Source: Guide on Resource Revenue Transparency (2007)

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 October 2007

ISBN: 9781589064638

Keywords: fiscal policy, eiti, fiscal transparency, fiscal regime, resource-rich countries

Table 1. Hydrocarbon-Rich Countries, 2000–05 1, 2...

Appendix II Revised Code of Good Practices on Fiscal Transparency (2007)

Appendix II Revised Code of Good Practices on Fiscal Transparency (2007) »

Source: Guide on Resource Revenue Transparency (2007)

Series: Manuals & Guides

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 19 October 2007

ISBN: 9781589064638

Keywords: fiscal policy, eiti, fiscal transparency, fiscal regime, resource-rich countries

I. Clarity of Roles and Responsibilities 1.1 The government sector should be distinguished from the rest of the public sector and from the rest of the economy, and policy and managem...

11 Basic Issues of Decentralization and Tax Assignment

11 Basic Issues of Decentralization and Tax Assignment »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

This chapter deals with an issue normally referred to as the tax assignment problem. A government is responsible for performing various functions. It needs to raise...

Bonne gestion des affaires publiques et développement durable

Bonne gestion des affaires publiques et développement durable »

Source: Aspects budgétaires du développement durable : Le Sommet mondial sur le développement durable

Series: Pamphlet Series

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 31 October 2002

Language: French

ISBN: 9781589061606

Keywords: fiscal policy, public spending, expenditure, sustainable development, public expenditure, primary education, forest, health care, government expenditure, government spending

La mauvaise gestion publique pose de nombreux obstacles au développement humain 52 . La corruption favorise l’affectation des ressources budgétaires à des programmes improductifs e...

5 Budget Laws, Control, Review, and Management in China

5 Budget Laws, Control, Review, and Management in China »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

The development of a framework of budget laws in China is important in clarifying and managing the financial resources of the government and is crucial in establishi...

The Budget, Macroeconomic Control, and Legal Framework

The Budget, Macroeconomic Control, and Legal Framework »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

...

4 Budget Policy in China

4 Budget Policy in China »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

Budget policy in conjunction with the planning mechanism was the most powerful instrument available to governments in socialist economies. Its importance was magnifi...

3 China’s Financial Policies for Minority Nationalities and Poor Areas

3 China’s Financial Policies for Minority Nationalities and Poor Areas »

Source: Reforming China's Public Finances

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 September 1995

ISBN: 9781557755117

Keywords: expenditure, expenditures, taxation, budget law, tax system

At present, China is devoting itself to setting up and perfecting a socialist market economy system, by using the successful experiences of other countries. A series...

17 Depreciation, Amortization, and Depletion

17 Depreciation, Amortization, and Depletion »

Source: Tax Law Design and Drafting, Volume 2

Series: Books

Author(s): Victor Thuronyi

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 25 June 1998

ISBN: 9781557756336

Keywords: taxation, tax treaties, tax administration, tax system, tax liability

Strictly speaking, the calculation of income demands complete revaluation of all assets and obligations at the end of every period. Practically, the question is: How...