Object's details: Fiscal Equalization Systems for European States – Possibilities and Restrictions for the Arrangements in Germany and Poland

Description

• PLMET:
  
  http://confluence.man.poznan.pl/community/display/FBCMETGUIDE
• Title:
  
  
  Fiscal Equalization Systems for European States – Possibilities and Restrictions for the Arrangements in Germany and Poland
• Creator:
  
  
  Jaenchen, Isabelle
• Subject and Keywords:
  
  
  public revenues and expenditures
   ;
  fiscal equalization system
   ;
  Germany
   ;
  Poland
   ;
  
  
  dochody i wydatki publiczne
   ;
  system wyrównania fiskalnego
   ;
  Niemcy
   ;
  Polska
• Abstract:
  
  
  Although the tax revenues have increased steadily since the financial crisis, the fiscal balances in most of the European countries have stayed negative. In addition, the fiscal balances seem to be independent from the form of government. An analysis of the previous literature shows a separation between the research about public revenues and that about expenditures. The aim of the following paper is closing this gap between the separated approaches of public revenues and expenditures. For a reformed and integrated approach, different instruments such as, for example, output controlling or homogeneous public sector accounting standards are needed and should be enforced in every member country. The survey shows the importance of such an integrated system depending on the form of government.
• Place of publishing:
  
  
  Wrocław
• Publisher:
  
  
  University of Wroclaw. Faculty of Law, Administration & Economics
• Contributor:
  
  
  Kusiak-Winter, Renata
  :
  Redaktor,
• Date issued:
  
  2017
• Resource Type:
  
  
  text
   ;
  
  
  tekst
• Detailed Type:
  
  
  article
   ;
  
  
  artykuł
• Identifier:
  
  oai:repozytorium.uni.wroc.pl:131169  ; https://doi.org/10.1515/wrlae-2015-0053  ;
  eISSN 2084-1264
• Language:
  
  eng
• Abstract Language :
  
  eng
• Relation:
  
  
  Wroclaw Review of Law, Administration & Economics, vol.7, no.1, 2017, pp.85-96
• Access rights:
  
  
  Attribution
   ;
  
  
  Uznanie autorstwa
• License:
  
  
  Creative Commons - Attribution (CC BY 4.0)
   ;
  
  
  https://creativecommons.org/licenses/by/4.0/deed.pl  ;
  Creative Commons - Uznanie autorstwa (CC BY 4.0)
• Rights holder:
  
  Copyright by Wroclaw Review of Law, Administration & Economics, published by Sciendo
• Autor opisu:
  
  WR U/PAdbg

Object is located in the collections:

Additional information

• Creation date: 2021-10-15
• Last modification date: 2024-09-12
• Content object's number of views: 65
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   ;
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• Download IIIF manifest:
  https://repozytorium.uni.wroc.pl/iiif-manifest/manifest/131169/PDF.json