987 resultados para Fraude fiscal


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This exploratory case study examined the role of social influence in the decision-making process to increase public library funding in the Canadian province of Alberta in the 2009–10 fiscal year. Using Robert Cialdini’s theory of factors of influence (i.e., commitment and consistency, authority, liking, social proof, scarcity, and reciprocity) as a framework for analysis, findings show that consistency and commitment and authority were relevant and that liking was also important. These findings are consistent with Cialdini’s theory, which suggests that the quality of relationships is one factor that can most strongly influence a decision maker. This study gives insight into the factors motivating those involved in public library funding allocation decisions. No prior studies have examined the construct of influence in decision making about funding for public libraries at any level of government.

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This paper studies mechanisms to compensate local government for the public provision of environmental services using the theory of optimal fiscal transfers in India. Especially, we analyzed the role of intergovernmental fiscal transfers in achieving the environmental goal. Simply assigning the functions at appropriate levels does not ensure optimal provision of environmental services. Optimality in resource allocation could be achieved by combining the assignment system with an appropriate compensation mechanism. Intergovernmental fiscal transfers would be a suitable mechanism for compensating the local governments and help in internalizing the spillover effects of providing environmental public goods. Illustrations are also provided for India.

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Economic and Monetary Union can be characterised as a complicated set of legislation and institutions governing monetary and fiscal responsibilities. The measures of fiscal responsibility are to be guided by the Stability and Growth Pact, which sets rules for fiscal policy and makes a discretionary fiscal policy virtually impossible. To analyse the effects of the fiscal and monetary policy mix, we modified the New Keynesian framework to allow for supply effects of fiscal policy. We show that defining a supply-side channel for fiscal policy using an endogenous output gap changes the stabilising properties of monetary policy rules. The stability conditions are affected by fiscal policy, so that the dichotomy between active (passive) monetary policy and passive (active) fiscal policy as stabilising regimes does not hold, and it is possible to have an active monetary - active fiscal policy regime consistent with dynamical stability of the economy. We show that, if we take supply-side effects into ac-count, we get more persistent inflation and output reactions. We also show that the dichotomy does not hold for a variety of different fiscal policy rules based on government debt and budget deficit, using the tax smoothing hypothesis and formulating the tax rules as difference equations. The debt rule with active monetary policy results in indeterminacy, while the deficit rule produces a determinate solution with active monetary policy, even with active fiscal policy. The combination of fiscal requirements in a rule results in cyclical responses to shocks. The amplitude of the cycle is larger with more weight on debt than on deficit. Combining optimised monetary policy with fiscal policy rules means that, under a discretionary monetary policy, the fiscal policy regime affects the size of the inflation bias. We also show that commitment to an optimal monetary policy not only corrects the inflation bias but also increases the persistence of output reactions. With fiscal policy rules based on the deficit we can retain the tax smoothing hypothesis also in a sticky price model.

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This licentiate's thesis analyzes the macroeconomic effects of fiscal policy in a small open economy under a flexible exchange rate regime, assuming that the government spends exclusively on domestically produced goods. The motivation for this research comes from the observation that the literature on the new open economy macroeconomics (NOEM) has focused almost exclusively on two-country global models and the analyses of the effects of fiscal policy on small economies are almost completely ignored. This thesis aims at filling in the gap in the NOEM literature and illustrates how the macroeconomic effects of fiscal policy in a small open economy depend on the specification of preferences. The research method is to present two theoretical model that are extensions to the model contained in the Appendix to Obstfeld and Rogoff (1995). The first model analyzes the macroeconomic effects of fiscal policy, making use of a model that exploits the idea of modelling private and government consumption as substitutes in private utility. The model offers intuitive predictions on how the effects of fiscal policy depend on the marginal rate of substitution between private and government consumption. The findings illustrate that the higher the substitutability between private and government consumption, (i) the bigger is the crowding out effect on private consumption (ii) and the smaller is the positive effect on output. The welfare analysis shows that the less fiscal policy decreases welfare the higher is the marginal rate of substitution between private and government consumption. The second model of this thesis studies how the macroeconomic effects of fiscal policy depend on the elasticity of substitution between traded and nontraded goods. This model reveals that this elasticity a key variable to explain the exchange rate, current account and output response to a permanent rise in government spending. Finally, the model demonstrates that temporary changes in government spending are an effective stabilization tool when used wisely and timely in response to undesired fluctuations in output. Undesired fluctuations in output can be perfectly offset by an opposite change in government spending without causing any side-effects.

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Resumen: El objetivo de este trabajo es analizar la estrategia política del presidente Roberto M. Ortiz durante el período en actividad (1938-1940) para combatir el fraude electoral y normalizar las prácticas electorales e institucionalidad democrática de la Argentina de fines de los años treinta. Se presume que el presidente orientó su proyecto político de una manera aperturista y de diálogo sincero con la Unión Cívica Radical (UCR). Para ello promovió dos estrategias claras: lograr el apoyo de los sectores liberales del Ejército, e intervenir las provincias con prácticas fraudulentas. Su política contra el fraude provocó una situación inédita de erosión de la coalición de partidos oficialistas, base de sustentación del Poder Ejecutivo. Sin apoyo partidario, Ortiz quedó aislado y en clara confrontación con el Senado, dominado por grupos conservadores.

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Resumen: La cuestión central que este artículo busca responder es como la política monetaria puede afectar el comportamiento de equilibrio de primas por riesgo soberano y cesación de pagos. El artículo se basa en el modelo de “una-tasa-interés”. La deuda pública se hace riesgosa a causa de una política fiscal activa, como en Uribe (2006), reflejando la habilidad limitada de la autoridad fiscal para controlar el superávit primario. El problema de insolvencia es debido a una oleada de mala suerte (shocks negativos que afectan el superávit primario). Pero en contraste a los resultados de Uribe, a medida que aumenta el costo de la deuda soberana (que resulta de un excedente primario débil), la cesación de pagos se anticipa y es reflejada por una creciente prima de riesgo en el país y una probabilidad de cesación de pagos. La cesación de pagos se define como un incumplimiento de un acuerdo contractual y por ende la decisión es tomada por la autoridad fiscal. Mientras tanto, objetivos conflictivos entre la autoridad monetaria y fiscal juegan un rol importante en llevar a la autoridad fiscal a la cesación de pagos sobre sus pasivos. La característica de la política del gobierno necesaria para restaurar el equilibrio después de la cesación de pagos también es analizada.

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Conteúdo: Cumprimento da meta fiscal no primeiro quadrimestre -- Evolução dos resultados no setor público -- Evolução da dívida pública federal em mercado no quadrimestre -- Receitas e despesas até abril -- Política fiscal : despesas com investimentos -- Segunda avaliação orçamentária -- Cenário macroeconômico e parâmetros fiscais -- Metas quadrimestrais em 2009 -- Arrecadação das receitas administradas no primeiro quadrimestre de 2009 -- Arrecadação das receitas não administradas no primeiro quadrimestre de 2009 -- Receita prevista para o exercício de 2009.

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Consultoria de Orçamento e Fiscalização Financeira - Núcleo de Assuntos Econômico-Fiscais.

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Para atender à necessidade de um exame rápido do primeiro contingenciamento em 2012, seguem-se observações preliminares baseadas nas hipóteses oficiais de comportamento das variáveis macroeconômicas, nos limites de movimentação e empenho das dotações do Executivo dos orçamentos fiscal e da seguridade social anunciados em 15 de fevereiro, nas previsões constantes da proposta e da lei aprovada, e em dados da execução de 2010 e 2011.

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Consultoria Legislativa - Área IV - Finanças Públicas.

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Consultoria Legislativa - Área XIX - Ciência Política, Relações Internacionais.

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Consultoria Legislativa - Área III - Tributação, Direito Tributário.

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Consultoria Legislativa - Área I - Direito Constitucional, Eleitoral, Municipal, Direito Administrativo, Processo Legislativo e Poder Judiciário.

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Apresenta de forma sucinta a evolução recente do pacto federativo fiscal brasileiro. A Constituição de 1988 promoveu significativa descentralização de recursos, sem a preocupação de redistribuir, simultaneamente, os encargos executivos. Em resposta ao desequilíbrio fiscal que a Constituição lhe outorgou, a União lançou mão da criação e majoração de alíquotas de tributos não partilhados, sobretudo de contribuições sociais. Mais recentemente, em vista das severas restrições fiscais sofridas pelos governos subnacionais, a União tem-se valido de medidas paliativas, tais como a entrega de recursos a título de auxílio financeiro a Estados e Municípios e o incremento marginal na participação destes entes na arrecadação federal. Por tudo isso, as restrições fiscais tem-se colocado como sério entrave ao avanço nas discussões sobre reforma tributária.

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Consultoria Legislativa - Área XII - Recursos Minerais, Hídricos e Energéticos.