Search results for "Fiscal"
showing 10 items of 448 documents
Il Federalismo Fiscale e la Regione Siciliana
2011
Il federalismo fiscale
Federalismo fiscale e partecipazione dei comuni all'accertamento tributario
2010
Il Federalismo fiscale e la partecipazione dei comuni all'accertamento tributario
DDL Federalismo fiscale.
2013
Il federalismo fiscale visto dal profondo Sud.
Federalismo fiscale e perequazione: l'autonomia della responsabilità
2013
"Le verrou de Bercy n’a pas sauté !"
2016
National audience; Le Conseil constitutionnel a reconnu la conformité à la Constitution de l’article L. 228 du Livre des procédures fiscales en tant qu’il pose le principe dit du “verrou de Bercy”, c’est-à-dire en tant qu’il subordonne la mise en mouvement de l’action publique en matière d’infractions fiscales à une plainte de l’administration fiscale. La délimitation très stricte par le Conseil du champ de la QPC posée aboutit à une reconnaissance de la constitutionnalité de cette disposition législative quelque peu virtuelle car elle déconnecte la question du principe du “verrou de Bercy” de celle des conditions dans lesquelles il s’exerce. Par ailleurs, le Conseil rétrograde le principe …
Dysfunctionalities of Faulty Fiscal Inspections for Tax Payers: The Case of Detachment for Work Reasons
2014
Abstract This article does not merely suggest a short comparison between two completely opposed opinions, that of the fiscal inspectors and that of the specialists (accountants, accounting experts, fiscal consultants) that are hired and/or are contract-bounded staff of a commercial entity, regarding the fiscal status of detachment (an aspect that is regulated by internal and international normative acts). It intends, therefore, to be an analysis on the danger of dysfunctionalities of a fiscal inspection on the activity of the tax payers (or simply put the abridged interpretation of the legislation, in order to attract large amounts of money to the state budget by any means), in order to per…
How Financial Freedom and Integration Change Public Debt Impact on Financial Development in the Asia-Pacific: A Panel Smooth Transition Regression Ap…
2018
This study investigates the non‐linear effect of fiscal policy (measured by total domestic public sector debt) on the level of financial development, using a balanced panel of 22 economies in the Asia‐Pacific region. Governments in less developed financial institutional infrastructure (for instance, emerging markets) tend to abuse their power by intervening in the domestic debt market. This study shows that better financial institutional infrastructure helps to discipline governments. The results suggest a negative effect of domestic public sector debt on financial development, but only at low level of financial freedom and integration. Higher financial freedom and financial integration wou…
The real effect of financial crises in the European transition economies1
2010
The aim of this work is to assess the impact of financial crises on output for 11 European transition economies (CEECs). The results suggest that financial crises have a significant and permanent effect, lowering long-term output by about 17 percent. The effect is more important in smaller countries, with relative higher dependence on external financing, and in which the banking sector noticed more important financial disequilibria. We also found that fiscal policy measures have been the most efficient tools in dealing with the crises, while the role of monetary policy instruments has been rather blinded. Exchange rate resulted to be more a propagator than a crises absorber, while the IMF c…
Financial and fiscal shocks in the great recession and recovery of the Spanish economy
2020
In this paper we develop and estimate a new Bayesian DSGE model for the Spanish economy that has been designed to evaluate different structural reforms. The small open economy model incorporates a banking sector, consumers and entrepreneurs who accumulate debt, and a rich fiscal structure and monopolistic competition in products and labor markets, for a country in a currency union, with no independent monetary policy. The model can be used to evaluate ex-ante and ex-post policies and structural reforms and to decompose the evolution of macroeconomic aggregates according to different shocks. In particular, we estimate the contribution of financial and fiscal shocks to both the crisis of the …
The Real Effect of Financial Crises in the European Transition Economies
2009
The aim of this work is to assess the impact of financial crises on output for 11 European transition economies (CEECs). The results suggest that financial crises have a significant and permanent effect, lowering long-term output by about 17 percent. The effect is more important in smaller countries, with relative higher dependence on external financing, and in which the banking sector noticed more important financial disequilibria. We also found that fiscal policy measures have been the most efficient tools in dealing with the crises, while the role of monetary policy instruments has been rather blinded. Exchange rate resulted to be more a propagator than a crises absorber, while the IMF c…