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Fiscal vulnerability and financial crises in emerging market economies.
Authors: --- ---
ISBN: 1589061969 9781589061965 Year: 2003 Volume: 218 Publisher: Washington (D.C.) IMF

Stabilization and Savings Funds for Nonrenewable Resources
Authors: --- --- --- ---
ISBN: 1589060199 1462319920 1452725772 9781589060197 Year: 2001 Volume: 205 Publisher: Washington, D.C. : International Monetary Fund,

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Abstract

This chapter examines whether funds can help countries pursue good macroeconomic, and especially fiscal policies, and consequent design issues. Nonrenewable resource funds (NRF) have been suggested as a way of dealing with the effects of price variability, making it easier to put revenues aside when prices are high so that they can be made available to maintain expenditures when prices are low. Funds may also serve as mechanisms to allow part of the nonrenewable resource wealth to be shared by future generations. A detailed evaluation of country experience suggests that NRFs have been associated with a variety of operating rules and fiscal policy experience. In several cases, rules have been bypassed or changed and they do not themselves seem to have effectively constrained spending, and the integration of the fund's operations with overall fiscal policy has often proven problematic. Whether the political economy arguments for an NRF outweigh the potential disadvantages will need to be considered based on the situation in each country.

Keywords

Money. Monetary policy --- Public finance --- Appropriations and expenditures --- Finance, Public --- Sustainable development --- Nonrenewable natural resources --- Fiscal policy --- Finance --- -Fiscal policy --- beleid --- natuurlijke rijkdommen --- 336.2 --- investissements --- developpement durable --- richesses naturelles --- politique fiscale --- AA* / International - Internationaal --- 338.013 --- 331.31 --- 336.61 --- 336.030 --- 330.05 --- 333.7 --- Development, Sustainable --- Ecologically sustainable development --- Economic development, Sustainable --- Economic sustainability --- ESD (Ecologically sustainable development) --- Smart growth --- Sustainable economic development --- Economic development --- Cameralistics --- Currency question --- Tax policy --- Taxation --- Economic policy --- Non-renewable natural resources --- Exhaustible resources --- Natural resources, Nonrenewable --- Natural resources --- Belastingsakkoorden. Belastingswezen --- investeringen --- duurzame ontwikkeling --- fiscaal beleid --- Belang, verdeling en beleid van de natuurlijke rijkdommen. Grondstoffen. --- Economisch beleid. --- Financieel beleid. --- Overheidsinkomsten. Belang, verdeling en evolutie. Begrotingsinkomsten: algemeenheden. --- Environmental aspects --- Government policy --- Economic aspects --- Working papers --- Fiscal policy. --- Sustainable development. --- Finance. --- Finance, Public. --- 336.2 Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- 336.2 Belastingsakkoorden. Belastingswezen --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- Economisch beleid --- Overheidsinkomsten. Belang, verdeling en evolutie. Begrotingsinkomsten: algemeenheden --- Financieel beleid --- Belang, verdeling en beleid van de natuurlijke rijkdommen. Grondstoffen --- Public finances --- Nonrenewable natural resources - Finance --- Budgeting --- Exports and Imports --- Macroeconomics --- Public Finance --- Natural Resources --- National Government Expenditures and Related Policies: General --- Fiscal Policy --- Nonrenewable Resources and Conservation: General --- National Budget --- Budget Systems --- Energy: Demand and Supply --- Prices --- Public finance & taxation --- Environmental management --- Budgeting & financial management --- International economics --- Expenditure --- Non-renewable resources --- Budget planning and preparation --- Oil prices --- Environment --- Public financial management (PFM) --- Expenditures, Public --- Budget --- Papua New Guinea


Book
Handboek douane en internationale handel.
Authors: ---
ISBN: 9050954111 9789050954112 Year: 2005 Volume: *24 Publisher: Antwerpen Intersentia

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Abstract

In dit boek wordt een overzicht gegeven van de belangrijkste douanewetgeving, in eerste instantie vanuit het oogpunt van deEuropese Unie maar daarnaast ook toegespitst op de specifiek gangbare praktijken in enkele lidstaten van de Europese Unie In het boek worden onderwerpen zoals de indeling van goederen,de vaststelling van de douanewaarde van ingevoerde goederen, de bepaling van de oorsprong van goederen, actieve veredeling,passieve veredeling, douanevervoer en douane-entrepot behandeld Daarnaast wordt aandacht besteed aan nationale belastingen dieeen Europees karakter hebben en waarvoor de douane belast is met de heffing, zoals de BTW van toepassing bij de in- en uitvoer van goederen alsook accijnzen Ook wordt een gedeelte van het boek gewijd aan formaliteiten, geschillenprocedures, boetes en dergelijke

Keywords

douane --- Tax law --- douanereglementering --- Commercial law. Economic law (general) --- Belgium --- 351.713*23 --- douaneheffingen als bron van inkomsten --- 150 Economisch recht en handelsrecht --- internationale handel --- belgie --- handel --- invoerrechten --- 337.0 --- 382.0 --- 382.10 --- AA / International- internationaal --- 336.24 --- 347.7 --- België --- handelsrecht --- 336.272 --- Douane --- 346.8 --- Customs administration --- -Customs administration --- -Finance, Public --- Tariff --- Douane en accijnzen --- belgique --- douanes --- commerce --- commerce international --- droits de douane --- Douane: algemeenheden. Theorieën. --- Algemeenheden. Techniek en praktijk van de internationale handel. Internationale economische betrekkingen. --- Theorieën van internationale en interregionale handel: algemeenheden. Comparatieve voordelen. --- Douaneheffingen als bron van inkomsten --- Law and legislation --- -Law and legislation --- -Douanerechten --- Handel --- -351.713*23 Douane en accijnzen --- Finance, Public --- -Douanerechten. --- Handel. --- -Douane en accijnzen --- -351.713*23 --- Douanerechten. --- Douane: algemeenheden. Theorieën --- Algemeenheden. Techniek en praktijk van de internationale handel. Internationale economische betrekkingen --- Theorieën van internationale en interregionale handel: algemeenheden. Comparatieve voordelen --- -douane --- -Commercial law. Economic law (general) --- 351.713*23 Douane en accijnzen --- GATT ( ACCORD GENERAL SUR LES TARIFS DOUANIERS ET LE COMMERCE ) --- ORGANISATION MONDIALE DU COMMERCE ( OMC ) --- COMMERCE INTERNATIONAL --- UNION DOUANIERE --- ANTI-DUMPING --- DROIT ECONOMIQUE ET COMMERCIAL --- POLITIQUE COMMERCIALE INTERNATIONALE --- ACCORDS DOUANIERS --- COMMERCE ET COMMERCANTS --- DROIT DE DOUANE --- TRANSPORTS --- -GATT ( ACCORD GENERAL SUR LES TARIFS DOUANIERS ET LE COMMERCE ) --- -Law and legislation -

Hong kong SAR: meeting the challenges of integration with the mainland.
Authors: --- ---
ISBN: 1589062949 Year: 2004 Publisher: Washington International Monetary Fund.

Budgetary decisions : a public choice approach
Author:
ISBN: 0521558670 0521418712 0511628323 0511881002 9780521558679 Year: 1996 Publisher: Cambridge : Cambridge University Press,

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This book provides an introduction to the positive theory of the budgetary process based on the theory of public choice. Although budgetary institutions are very diverse, both between and within countries, it is possible to identify key elements which are common to all forms of representative government. The author identifies these key elements as the supply of services by public agencies; demand for services by political bodies (cabinet, houses of parliament, etc); negotiations between administrators of agencies and political bodies in an 'internal market'; and decision-making in the form of budgetary and substantive legislation. The book develops a step-by-step model which incorporates all these elements, a model which can be used to explain and predict budgetary decisions in existing institutions, as well as to analyze institutional change, including cost budgeting and various forms of privatization.

Back to the Future : Postwar Reconstruction and Stabilization in Lebanon
Authors: ---
ISBN: 1557757844 1462300758 1452759065 Year: 1999 Publisher: Washington, D.C. : International Monetary Fund,

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Abstract

Following the 15-year civil war that started in 1975, Lebanon's government began the difficult task of economic stabilization and confidence building, on the one hand, and postwar reconstruction and development, on the other. The government led the reconstruction effort by formulating programs that aimed to rapidly rehabilitate the country's severly damaged infrastructure in preparation for private-sector-led growth over the medium term. At the same time, Lebanon introduced an exchange-rate-based nominal anchor policy to stabilize expectations and cut inflation. This paper analyzes the government's progress with the policies adopted.

Keywords

Economic policy and planning (general) --- Lebanon --- European Union --- dette publique --- finances publiques --- liban --- politique economique --- politique fiscale --- situation economique --- taux d'interet --- Reconstruction --- -Economic stabilization --- -Finance, Public --- -Fiscal policy --- -Interest rates --- -Debts, Public --- -330.05 --- 330.95692 --- Debts, Government --- Government debts --- National debts --- Public debt --- Public debts --- Sovereign debt --- Debt --- Bonds --- Deficit financing --- Money market rates --- Rate of interest --- Rates, Interest --- Interest --- Tax policy --- Taxation --- Economic policy --- Finance, Public --- Cameralistics --- Public finance --- Currency question --- Adjustment, Economic --- Business stabilization --- Economic adjustment --- Stabilization, Economic --- openbare schuld --- openbare financien --- libanon --- economisch beleid --- fiscaal beleid --- economische toestand --- rentevoeten --- Government policy --- Economic policy. --- Economic conditions --- -Statistics. --- Debts, Public --- Economic stabilization --- Fiscal policy --- Interest rates --- 330.05 --- E.U. --- Public finances --- Liban --- République libanaise --- Libanon --- Lubnān --- Libanan --- Livan --- Mont-Liban (Turkey : Mutaṣarrifīyah) --- Jabal Lubnān (Turkey : Mutaṣarrifīyah) --- Levanon --- Líbano --- Livanos --- Grand Lebanon --- Grand Liban --- Lebanese Republic --- Jumhūrīyah al Lubnānīyah --- Jumhouriya al-Lubnaniya --- Republic of Lebanon --- لبنان --- جمهورية اللبنانية --- Ліван --- Ліванская Рэспубліка --- Livanskai︠a︡ Rėspublika --- Ливан --- Република Ливан --- Republika Livan --- Λίβανος --- Δημοκρατία του Λιβάνου --- Dēmokratia tou Livanou --- Jumhūrīyyah al-Lubnānīyyah --- 레바논 --- לבנון --- רפובליקה הלבנונית --- Republiḳah ha-Levanonit --- Либан --- Либанска Република --- Libanska Republika --- レバノン --- Rebanon --- レバノン共和国 --- Rebanon Kyōwakoku --- Ливанская Республика --- Республіка Ліван --- Respublika Livan --- Ліванська Республика --- Livansʹka Respublyka --- Levonen --- 黎巴嫩 --- Libanen --- Banks and Banking --- Exports and Imports --- Investments: General --- Macroeconomics --- Public Finance --- Debt Management --- Sovereign Debt --- General Financial Markets: General (includes Measurement and Data) --- Taxation, Subsidies, and Revenue: General --- Trade: General --- Banks --- Depository Institutions --- Micro Finance Institutions --- Mortgages --- National Government Expenditures and Related Policies: General --- Public finance & taxation --- International economics --- Investment & securities --- Banking --- Finance --- Treasury bills and bonds --- Revenue administration --- Expenditure --- Government debt management --- Financial institutions --- Public financial management (PFM) --- Government securities --- Revenue --- Expenditures, Public --- Banks and banking

Tax Reform in the Baltics, Russia, and Other Countries of the Former Soviet Union
Authors: ---
ISBN: 1557758026 145529022X 1452738882 9781557758026 Year: 1999 Volume: 182 Publisher: Washington, D.C. : International Monetary Fund,

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This paper provides an overview of the recent revenue performance in the Baltics, Russia, and other countries of the former Soviet Union, and a survey of these countries efforts to modify tax policy in line with the needs of increasingly market-oriented economies and to increase the effectiveness of tax administration. It focuses principally on the 12 countries of the CIS, but refers also to the Baltic countries, and addresses the period from 1995 to mid-1998, prior to the August 1998 financial crisis in Russia.

Keywords

Taxes --- Tax law --- Eastern and Central Europe --- Taxation --- -fiscaliteit --- belastingen --- Rusland --- 336.2 <474> --- 336.2 <47> --- politique fiscale --- mesures fiscales --- russie --- urss --- CIS / Commonwealth Of Independant States - Gos - Cei --- EE / Estonia - Estland - Estonie --- LT / Lithuania - Litouwen - Lituanie --- LV / Latvia - Letland - Lettonie --- 336.201 --- 330.05 --- 336.200947 --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Finance, Public --- Revenue --- Belastingsakkoorden. Belastingswezen--Baltische Republieken --- Belastingsakkoorden. Belastingswezen--Rusland. Sovjet-Unie --- fiscaal beleid --- belastingmaatregelen --- rusland --- ussr --- Fiscaal regime: structuur en evolutie. Fiscale hervorming. --- Working papers --- 336.2 <47> Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--Rusland. Sovjet-Unie --- 336.2 <47> Belastingsakkoorden. Belastingswezen--Rusland. Sovjet-Unie --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--Rusland. Sovjet-Unie --- 336.2 <474> Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--Baltische Republieken --- 336.2 <474> Belastingsakkoorden. Belastingswezen--Baltische Republieken --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--Baltische Republieken --- fiscaliteit --- Fiscaal regime: structuur en evolutie. Fiscale hervorming --- Taxation - Former Soviet republics --- Macroeconomics --- Personal Finance -Taxation --- Public Finance --- Taxation, Subsidies, and Revenue: General --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Tax Law --- Auditing --- Business Taxes and Subsidies --- Public finance & taxation --- Taxation & duties law --- Management accounting & bookkeeping --- Civil service & public sector --- Tax administration core functions --- Tax collection --- Payroll tax --- Revenue administration --- Tax administration and procedure --- Law and legislation --- Fiscal policy --- Russian Federation

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