For ADB members in Asia and the Pacific, stronger tax systems are now more important than ever-to boost revenues enabling recovery from the economic shocks of COVID-19, and to reinforce implementation of Sustainable Development Goals. Using comparative data up to the fiscal year 2020 and drawing from the International Survey on Revenue Administration (ISORA 2021), this sixth edition in our series analyzes the administrative setups and performance...

Ziel dieses Buches ist es, den aktuellen Rechtsstand zur kommunalen Rechnungslegung in Bezug auf das Anlagevermögen der Bundesländer Sachsen, Thüringen, Sachsen-Anhalt, Brandenburg, Bayern und Hessen vergleichend zu analysieren. Dabei wird insbesondere auf die Bewertungsrichtlinien für die erstmalige Bewertung in den Eröffnungsbilanzen eingegangen. Der Schwerpunkt liegt auf Vermögensgegenständen, welche für den öffentlichen Sektor typisch...

Dieses essential erklärt anschaulich die wirtschaftlichen Aufgaben eines Staates, das Leistungsangebot, die Sozialleistungen, Transfers und die Geld- und Fiskalpolitik. Der moderne Staat ist kein souveräner Herrscher über Menschen und Ressourcen, sondern in Zwänge eingeklemmt. Dazu gehören supranationale Pflichten ebenso wie gewisse Anforderungen der Demokratie. Dennoch muss der Staat versuchen, ein hinlängliches Leistungsangebot aufrecht zu...

The Bangladesh Public Financial Management Systems report documents the country's financial management systems covering primarily the areas of budgeting, funds flow, accounting and reporting, and auditing systems. This report also provides insights into the quality of internal control systems, staffing resource capacity, and information technology structure. The intent is to provide project teams and consultants with a better understanding of financial...

Governments around the world are wrestling with the problems of enormous debts, low growth, high unemployment and a gap between the demands of public expenditure and what can be raised through taxation. There are two small islands with no natural resources which have enjoyed high growth combined with low taxation: Hong Kong and Singapore. Nor do they have any public debts; in fact, on the contrary, they generally run a budget surplus, and investment...

La integración económica ha sido un tema fundamental en la agenda de los Gobiernos en todo el mundo, no solo por su relevancia en el comercio internacional, sino por el impacto que puede generar a nivel político y social. Sin embargo, los procesos de integración se han desarrollado con diferencias en todo el mundo, tanto en sus formas de implementación, como en los resultados obtenidos en cada uno de los continentes. Es por esta razón que han...

Foreign aid to Indonesia takes the form of loans or grants. The loans can be made either to the government or to state-owned enterprises with a guarantee from the government. This report documents Indonesia's financial management systems covering budgeting, funds flow monitoring and analysis, accounting and reporting, and auditing. It also provides insights into the quality of internal control systems, staff capacity, and information technology structure....

Los procesos desarrollados al interior de la microeconomía muestran la importancia de las decisiones que existen entre los agentes económicos (empresas y hogares). En virtud de ello, dichas relaciones pueden ocasionar diferentes fenómenos que implican, de una u otra forma, el comportamiento social de los individuos y de las empresas que interactúan diariamente por conseguir el mejor beneficio (para los hogares) o la mejor utilidad (para las empresas)....

Azerbaijan has set the course for the economy to reduce its dependence on oil by promoting new drivers of growth. By 2025, under the government's Strategic Roads Maps, a more diversified economy should take shape led by three sectors: agriculture, tourism, and manufacturing. Bold reforms need to strengthen areas of the economy that could otherwise impede this transition, and policy makers must resolutely stay on the reform path. The core message of...

Discover the Secrets of Financial Mastery with Expert Insight into Wall Street's Complex World Embark on an illuminating journey through the intricate landscape of finance with "Unlocking Capital: How to Speak the Language of Wall Street". This compelling read is not just a book; it's your personal guide to understanding and navigating the complex mechanisms that drive the world of finance and investment. Crafted for both beginners and seasoned professionals,...