Search results for "revenues"
showing 10 items of 11 documents
El ?Alivio de las Indias?. la Real Hacienda Filipina, 1565-1800
2019
Previo al estudio de la Real Hacienda filipina, el trabajo se centrará en la definición del marco territorial, la función del archipiélago en la estrategia imperial y la gran transformación de finales del siglo xVIII que afectó a su situación en el conjunto colonial. En segundo lugar, se expondrá el estado de la cuestión y las principales hipótesis sobre la evolución del Tesoro filipino y los problemas que planteaba su viabilidad, así como las fuentes y la metodología empleadas. A continuación se examinarán las grandes tendencias de la Hacienda en el largo plazo y los componentes del ingreso y el gasto, para finalizar con algunas conclusiones, en especial la respuesta a la siguiente pregunt…
Discretionary fiscal policy over the cycle: new evidence based on the ESCB Disaggregated Approach
2009
This paper explores how discretionary fiscal policies on the revenue side of the government budget have reacted to economic fluctuations in European Union countries. For this purpose, it uses data on legislated revenue changes and structural indicators provided twice per year by National Central Banks of European Union countries in the ESCB framework for analysing fiscal policy. The analysis is based on the estimation of fiscal policy rules linking these measures of legislated fiscal policy changes to the output gap and other control variables. Then, baseline results are compared with regression estimates where variations of cyclically-adjusted indicators are used as proxy for discretionary…
Fiscal impact of the migration phenomenon
2019
The great waves of accounting thought: an attempt of comparison between English and Italian literature
2020
The following speech has been pronounced at the XV Biennale of the Italian Society for Accounting History on October, 23rd, 2020, as the Introductory intervention of the Congress. The Author was Chairman of the Organizational Committee of the Congress and member of the Scientific Committee. It has the tentative status of scientific paper in order to be improved for a further process of publishing. It concerned the discerning of a number of parallel waves between English and Italian Accounting literature, since the early beginnings and until the advent of the Globalization Era, when standardization has made relatively unrelevant the specific contributions of single national streams of though…
Discretionary Fiscal Policies over the Cycle: New Evidence Based on the ESCB Disaggregated Approach
2012
This paper explores how discretionary fiscal policies on the revenue side of the government budget have reacted to economic fluctuations in European Union countries. For this purpose, it uses data on legislated revenue changes and structural indicators provided twice per year by National Central Banks of European Union countries in the ESCB framework for analysing fiscal policy. The analysis is based on the estimation of fiscal policy rules linking these measures of legislated fiscal policy changes to the output gap and other control variables. Then, baseline results are compared with regression estimates where variations of cyclically-adjusted indicators are used as proxy for discretionary…
THE IMPACT OF FISCAL POLICY ON ECONOMIC GROWTH IN THE FOUNDING COUNTRIES OF THE EUROPEAN UNION
2015
Changes in fiscal policy have an impact on aggregate demand, the allocation of resources and income distribution. The present study highlights the impact of fiscal policy on the founding countries of the European Union in the period 2000-2011. The evolution of GDP / capita was explained using the structure of tax revenues, inflation, budget deficit and also qualitative variables like the economic crisis and weather conditions. The results of the analysis indicate that fiscal policy has a significant negative impact on the founding countries of the European Union, in particular through measures taken in respect of value added tax, excise duties, income taxes for households and corporations a…
THE CORRELATION BETWEEN FISCAL REVENUES OF ROMANIA AND GROSS DOMESTIC PRODUCT IN THE LAST 12 YEARS
2018
The aim of this paper is to study and analyze the evolution of the Romanian fiscal pressure between 2006 and 2017, from a statistical point of view, and the main purpose is to highlight the correlation between fiscal revenues of Romania and gross domestic product. The first part of the paper is based on a comparative research into the level of taxation at the level of direct, indirect taxes and social contributions. This study seeks to highlight the impact of the Romanian fiscal pressure on the economy. The second part of the article seeks to see the correlation between fiscal revenues and gross domestic product (GDP), especially the impact of fiscal revenues on the growth or decline of GDP…
Improving Economic Management Decisions in Forestry with the SorSim Assortment Model
2020
The sustainable supply of timber is one of the most important forest ecosystem services and a decisive factor determining the long-term profitability of forest enterprises. If timber production is to be economically viable, there must always be a way to analyse forest stands and trees felled for exploitation with regard to the wood assortments they contain. Only then can the expected timber yields, achieved by various silvicultural strategies or actions and different sorting options, be quantified with sufficient accuracy. The SorSim assortment simulator was developed for forest practitioners and forest scientists in Switzerland to realistically simulate the sorting of individual trees and …
Sources of Revenues and the Potential of NGOs Conducting Sports-Related Mission
2020
The conditions behind the functioning of non-governmental organisations translate into particular specifics of their resources. According to the Resource Dependence Theory, the ability to acquire and retain resources is the key to survival and development of organisations. However, the structure of the sources from which they are generated may influence the way of functioning and the choice of actions taken up by organisations. Therefore, it was assumed that the share of public funding in total revenues does differentiate NGOs. Thus, the aim of the study was to identify the structure of revenues of NGOs which undertake sports-related tasks as well as to recognise the differentiation of feat…
"Obsługa Wiedzy" w jednostkach szkolnictwa wyższego w Polsce w latach 2005-2015
2018
Transformacji społecznej, prawnej i ekonomicznej w Polsce towarzyszą zmiany w przesłankach tworzenia i funkcjonowania jednostek szkolnictwa wyższego, wymuszając przejmowanie przez instytucje naukowe i kulturotwórcze cech ąuasi-przedsiębiorstw o charakterze korporacyjnym, opartych na regułach gry rynkowej. Analiza złożoności wewnętrznej struktury poszczególnych elementów systemu szkolnictwa wyższego wymaga jednocześnie uwzględnienia ich „uwikłania” w otoczeniu dalszym i bliższym, opartego na sytuacji polityczno-prawnej, demograficznej i finansowej. Celem artykułu jest próba analizy działania publicznych i niepublicznych jednostek szkolnictwa wyższego w Polsce z punktu widzenia wybranych elem…