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Cette version en ligne du Modèle de convention fiscale concernant le revenu et la fortune 2005 contient tous les articles, commentaires, historiques, positions des pays non membres ainsi que les rapports antérieurs et une table des conventions entre pays membres de l'OCDE. Les liens internes complets de cette version en ligne permettent à l'utilisateur de lire plus efficacement les articles, commentaires, historiques, positions des pays et rapports antérieurs.

Taxation --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- International cooperation. --- Social aspects.

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This book reviews the experiences of eight OECD countries (Australia, Canada, Denmark, Korea, Netherlands, Sweden, United Kingdom, United States) which have developed and used performance information in the budget process over the past ten years. It examines whether performance information is actually used in budgetary decision making. If so, how? What are the links between resources and results? What impact has there been on improving efficiency, effectiveness and performance? What lessons have been learned from country experiences in applying this approach over a number of years? This book offers guidelines and recommendations on adapting budget systems to promote the use of performance information.

Budget -- OECD countries. --- Budget -- United States. --- Budget. --- Program budgeting -- OECD countries. --- Program budgeting. --- Program budgeting --- Budget --- Political Science --- Law, Politics & Government --- Public Finance --- Budgeting --- Performance budget --- Planning-programming-budgeting --- Expenditures, Public --- Finance, Public --- Forecasting

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Accounting --- Auditing --- Comptabilité --- Vérification comptable --- Law and legislation --- Droit --- 098 Bedrijfskunde --- 657 --- #SBIB:35H220 --- VZW's --- accounting standards --- accounting --- audit --- boekhouding --- budgettering --- financieel management --- financiële analyse --- international accounting --- kostprijscalculaties --- non-profitsector --- Accountancy --- Financieel management bij de overheid: algemene werken --- Overheidsmanagement --- Overheidsmanagement: financieel beheer --- Accountancy. --- Overheidsmanagement. --- Overheidsmanagement: financieel beheer. --- 657 Accountancy --- Comptabilité --- Vérification comptable --- Finance [Public ] --- Belgium --- Nonprofit organizations

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Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in international comparisons. This annual publication presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards. It also gives a conceptual framework to define which government receipts should be regarded as taxes and to classify different types of taxes. This book includes StatLinks, URLs linking statistical tables via the internet to Excel® spreadshe

Revenue -- OECD countries -- Statistics. --- Revenue. --- Social security -- OECD countries -- Statistics. --- Taxation -- OECD countries -- Statistics. --- Taxation. --- Public Finance --- Political Science --- Law, Politics & Government --- Revenue --- Taxation --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Government revenue --- Public revenue --- Finance, Public

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Several features of Tanzania's budget system find their roots in the arrangements inherited from the United Kingdom. These include a legal framework that emphasizes accountability; a cabinet of ministers with strong budget decision-making powers; a parliament with very limited budget powers; and a similar external audit organization. In both countries, budget execution is decentralized to individual ministries, with accounting officers responsible to a parliamentary accounts committee. These similarities are blended with contrasts, including in Tanzania: a presidential system of government, one dominant political party, a written constitution, and some fragmentation in central budget decision-making within the executive.

Accounting --- Budgeting --- Public Finance --- National Budget --- Budget Systems --- National Government Expenditures and Related Policies: General --- National Budget, Deficit, and Debt: General --- Public Administration --- Public Sector Accounting and Audits --- Budgeting & financial management --- Public finance & taxation --- Public finance accounting --- Budget planning and preparation --- Budget execution and treasury management --- Expenditure --- Public financial management (PFM) --- Fiscal accounting and reporting --- Budget --- Expenditures, Public --- Finance, Public --- United Kingdom