Public finance and taxation

This book makes an original and significant contribution to Keynesian macroeconomics.

This book explains in simple language the change of perspective and the transition of the systems for poverty alleviation, based on the fifteen-year development of China's poverty alleviation policy.

This book provides comprehensive analysis and descriptions of China's ageing finance system .

Drawing from current examples from a variety of countries, Public Finance: An International Perspective addresses the main issues in contemporary public finance, including fiscal sustainability, state enterprises, and a variety of subsidies.

This book covers a wide range of topics in education finance.

This book is based on lectures conducted for two classes at the Maxwell School, Syracuse University: A Public Finance Seminar for PhD students in public administration and State and Local Public Finance for master's students in public administration.

This book mainly addresses the general equilibrium asset pricing method in two aspects: option pricing and variance risk premium.

This book discusses various dimensions of Indian fiscal federalism, focusing on the current fiscal imbalances - both vertical and horizontal - and their correction.

This book discusses the evolution of the third tier of the Indian federal system, with a focus on rural local governance (commonly known as Panchayati Raj) against the backdrop of important theoretical and empirical literature on the relevance and effectiveness of service delivery in the decentralized system.

This is a study of Malaysia's new political economy, with a focus on ownership and control of the corporate sector.

This book offers a critical perspective on the issues related to women's empowerment, microfinance, and entrepreneurship in India.

The book provides readers with a clear understanding of infrastructure challenges, how Public-Private Partnerships (PPP) can help, and their use in practice.

This work explores how reshaping budget rules and how they are applied presents a preferred means of public sector budgeting, rather than simply implementing fewer rules.

En este texto de Hacienda Pública el autor, como siempre, trata el tema con gran relevancia, las lecciones de Hacienda Pública están ordenadas de la siguiente manera: en el capítulo primero se presentan los grandes objetivos que buscan las finanzas públicas; en el capítulo segundo se desarrolla el tema del gasto público, el cual, en los últimos años, ha tomado gran preponderancia en los estudios hacendísticos; en el capítulo tercero se aborda la historia y la teoría general de los ingresos públicos; en el capítulo cuarto se analizan los rasgos generales de los principales tributos nacionales; el capítulo quinto está dedicado al tema presupuestal; el capítulo sexto se concentra en el tema de la deuda pública; el capítulo séptimo echa una ojeada general a los aspectos fiscales de la descentralización; y, por último, el capítulo octavo analiza la reciente reforma al régimen de regalías, la introducción en Colombia de la llamada "regla fiscal" y la ley de sostenibilidad fiscal.

En este material se proponen ejemplos sencillos, pero integrados, que facilitan la comprensión del impuesto diferido y su relación con los estados financieros.

PROCEDIMIENTO PARA ELABORAR LA DECLARACIÓN DE RENTA DEL AÑO GRAVABLE 2017Obtener todos los documentos fuentes que estén a nombre del contribuyente para soportar activos, pasivos, ingresos, costos, gastos y deducciones.

American Supporters of free trade are on the defensive.

This book discusses various dimensions of Indian fiscal federalism, focusing on the current fiscal imbalances - both vertical and horizontal - and their correction.

Active use of local currency-denominated bonds for cross-border collateral transactions could help the development of regional bond markets by mitigating risks, reducing the credit costs of financial institutions, and expanding market liquidity.

In Indonesia, the provincial, city, and regency governments typically rely on the central government for financial support.

This publication reviews recent developments in East Asian local currency bond markets along with the outlook, risks, and policy options.

Modern civil service must be composed of competent, dedicated, and mission-driven public servants to harness opportunities and improve public service delivery with emerging technology.

Meeting the 2030 Agenda requires unprecedented investment from different sources of finance, ambitious strategies, and structural reform.

This report reviews Cambodia's progress in fiscal decentralization since passing the Law on Administrative Management of the Capital, Provinces, Municipalities, Districts and Khans (Organic Law, 2008) and commencing the National Program for Democratic Development, 2010-2019 (which was extended to 2020).

This report analyzes the administrative frameworks, functions, and performance of revenue bodies in 28 economies in Asia and the Pacific.

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.

Foreign aid to Indonesia takes the form of loans or grants.

This publication examines progress on the four main components of fiscal decentralization in Nepal since the country's shift to a federal structure of governance in 2015.

This publication reviews recent developments in East Asian local currency bond markets along with the outlook, risks, and policy options.

The People's Republic of China (PRC) has a long and successful record of poverty reduction.

The Private Sector Operations-Report on Development E ffectiveness series reviews the development effectiveness of private sector operations of the Asian Development Bank (ADB) and their contributions to Strategy 2030 and the Sustainable Development Goals.

The importance of development that provides for equitable economic growth and the sustainable use of natural resources has become increasingly apparent during the coronavirus disease (COVID-19) pandemic.

Disaster events impact Asia and the Pacific more than any other region in the world.

The Asian financial landscape has grown more interconnected over the past 2 decades.

This report documents Myanmar's financial management systems, covering primarily the areas of budgeting, funds flow, accounting and reporting, and auditing systems.

Improved tax systems can help countries in Asia and the Pacific generate the resources needed to implement the Sustainable Development Goals.

This report presents the findings of the second Provincial Facilitation for Investment and Trade (ProFIT) survey in the Lao People's Democratic Republic (Lao PDR).

Small and medium-sized enterprises (SMEs) are widely regarded as the backbone of economies and make a unique contribution to gross domestic product, exports, and employment.

The ASEAN+3 Bond Market Guide series provides member-specific information on the investment climate, rules, laws, opportunities, and characteristics of local bond markets in Asia and the Pacific.

The ASEAN+3 Bond Market Guide series provides member-specific information on the investment climate, rules, laws, opportunities, and characteristics of local bond markets in Asia and the Pacific.

The coronavirus disease (COVID-19) pandemic has highlighted food security issues and nutrition gaps in Asia and the Pacific, where various risks and fragilities have continually affected the food and agriculture sector.

This publication assesses India's fiscal federalism framework and presents recommendations to strengthen the country's fiscal framework that include a combination of unconditional, specific purpose and performance-based transfers.

This report documents Sri Lanka's financial management systems covering budgeting, funds flow, accounting and reporting, and auditing systems.

The use of results-based budget management (RBBM) is well established around the world as a concept.

The economy of Maldives faced two very challenging episodes traced to the 2004 tsunami and the 2008-2009 global financial crisis.

This comparative analysis report, the second in a series, is part of ADB's regional research and development project on tax administration that analyzes the administrative frameworks, functions, and performance of 21 economies in Asia and the Pacific.

This report examines the economic principles for efficient systems of taxation and provides a framework for international comparisons of transport taxes and charges.

This report is part of the OECD Tax Policy Reviews publication series.

This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Nauru.