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Depuis plusieurs décennies au sein de l'Union européenne, les controverses franco-allemandes en matière de coopération économique sont légion : politique commerciale, politique agricole commune dans les années 1960, politique industrielle, politique monétaire dans les années 1970 et 1980... Mais depuis le déclenchement de la crise de la zone euro en 2010, les gouvernements français et allemands ont su, malgré de fortes divergences, trouver les compromis nécessaires pour stabiliser et renforcer l'Union économique et monétaire (UEM). L'objectif de cet ouvrage est triple : il s'agit d'identifier les constantes des cultures monétaires et budgétaires françaises et allemandes depuis 70 ans, d'analyser l'interaction entre ces cultures nationales dans la mise en œuvre de l'UEM et de se demander si l'existence de visions et de choix différents dans les deux pays freine ou peut, au contraire, favoriser l'émergence d'une gouvernance économique, financière et monétaire efficace dont l'Europe a besoin.
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In this volume, based on a week-long symposium at the University of Munich's Center for Economic Studies, two leading scholars of governmental economics debate their divergent perspectives on the role of government and its fiscal functions. James M. Buchanan, who was influential in developing the research program in public choice, concentrates on the imperfections of the political process and stresses the need for rules to restrain governmental interference. Richard A. Musgrave, a founder of modern public finance, points to market failures and inequities that call for corrective public policies. They apply their differing economic and political philosophies to a variety of key issues. Each presentation is followed by a response and general discussion.
Fiscal policy --- State, The --- Social choice --- Public finance --- Fiscal policy. --- State, The. --- Social choice. --- Choice, Social --- Collective choice --- Public choice --- Choice (Psychology) --- Social psychology --- Welfare economics --- Administration --- Commonwealth, The --- Sovereignty --- Political science --- Tax policy --- Taxation --- Economic policy --- Finance, Public --- Government policy --- ECONOMICS/Finance --- SOCIAL SCIENCES/Political Science/Public Policy & Law --- politique budgetaire --- 336.2 --- 336.5 --- openbare financien --- 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 --- Belastingsakkoorden. Belastingswezen --- 336.5 Overheidsuitgaven. Openbare financien. Staatsuitgaven. Lopende staatsuitgaven --- Overheidsuitgaven. Openbare financien. Staatsuitgaven. Lopende staatsuitgaven --- begrotingsbeleid --- finances publiques
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Edited by A. Premchand, this collection of seminar papers and country studies examines recent developments in government accounting and financial management in selected industrial and developing countries. The country studies include Australia, Canada, China, India, Poland, Sweden, Turkey, the United Kingdom, the United States, and Latin American countries.
Public expenditure --- Budget --- Finance, Public --- Finances publiques --- Case studies --- Congresses --- Accounting --- Cas, Etudes de --- Congrès --- Comptabilité --- 336.1 --- -Finance, Public --- -management --- finances publiques --- politique budgetaire --- AA / International- internationaal --- LDC / Developping Countries - Pays En Développement --- 336.61 --- 336.01 --- Papers of a seminar held in Washington, in November-December 1989. --- -352.4 --- Cameralistics --- Public finance --- Currency question --- Budgeting --- Expenditures, Public --- Public finance, government finance in general --- -Congresses --- -Case studies --- openbare financien --- begrotingsbeleid --- Financieel beleid. --- Overheidsbemoeiing op economisch gebied. --- -Forecasting --- Budget -- Case studies -- Congresses. --- Finance, Public -- Accounting -- Case studies -- Congresses. --- Finance, Public -- Case studies -- Congresses. --- Political Science --- Law, Politics & Government --- Public Finance --- -Budget -- Case studies -- Congresses. --- 336.1 Public finance, government finance in general --- -Budget --- Congrès --- Comptabilité --- 352.4 --- management --- Papers of a seminar held in Washington, in November-December 1989 --- Case studies&delete& --- Accounting&delete& --- Overheidsbemoeiing op economisch gebied --- Financieel beleid --- Forecasting --- E-books --- Congresses. --- Public finances --- Labor --- Macroeconomics --- National Budget --- Budget Systems --- Public Administration --- Public Sector Accounting and Audits --- National Government Expenditures and Related Policies: General --- Public Enterprises --- Public-Private Enterprises --- Auditing --- Budgeting & financial management --- Public finance & taxation --- Public finance accounting --- Civil service & public sector --- Budget planning and preparation --- Fiscal accounting and reporting --- Expenditure --- Public sector --- Public financial management (PFM) --- Economic sectors --- United States
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This book, by A. Premchand, seeks to bridge fiscal economics and government accounting. It examines historical developments, ingredients of existing systems, features of accounting standards, and other issues that governments must address to perform their tasks economically and efficiently. Readers gain insights into institutional linkages and the role of electronic technology. Arguing that government accounting systems are too important to be left to accountants alone, the book presents an interdisciplinary approach that goes beyond adapting commercial accounting formats to governments.
Public finance --- 336 --- 336.001 --- 336.126 --- Finance, Public --- -#SBIB:35H220 --- #SBIB:033.IOS --- comptabilite de l'etat --- politique budgetaire --- controle budgetaire --- gestion de la dette --- AA / International- internationaal --- 657.46 --- 336.450 --- -657.835 --- Cameralistics --- Currency question --- financiën - openbare geldmiddelen - staatsfinanciën - overheidsfinanciën --- financieel overheidsbeheer - financiële politiek - overheidsfinanciering --- Nationale boekhouding. Beheer van overheidsfinancien. Staatsbegroting. Staatscomptabiliteit. Rekenhof. Budgetcontrole --- Accounting --- Financieel management bij de overheid: algemene werken --- rijkscomptabiliteit --- begrotingsbeleid --- begrotingscontrole --- schuldbeheer --- Openbare boekhouding. --- Uitvoering van de begroting. Wetgeving betreffende de openbare boekhouding: algemeenheden. --- Accounting. --- Finance, Public -- Accounting. --- Political Science --- Law, Politics & Government --- Public Finance --- 336.126 Nationale boekhouding. Beheer van overheidsfinancien. Staatsbegroting. Staatscomptabiliteit. Rekenhof. Budgetcontrole --- Accountancy --- Business enterprises --- Commerce --- Commercial accounting --- Finance --- Financial accounting --- Government accounting --- Governmental accounting --- Public accounting --- 657.835 --- #SBIB:35H220 --- Uitvoering van de begroting. Wetgeving betreffende de openbare boekhouding: algemeenheden --- Openbare boekhouding --- Business --- Bookkeeping --- E-books --- Banks and Banking --- Budgeting --- Money and Monetary Policy --- Public Administration --- Public Sector Accounting and Audits --- National Budget --- Budget Systems --- Monetary Systems --- Standards --- Regimes --- Government and the Monetary System --- Payment Systems --- Banks --- Depository Institutions --- Micro Finance Institutions --- Mortgages --- Debt --- Debt Management --- Sovereign Debt --- Public finance accounting --- Budgeting & financial management --- Banking --- Public finance & taxation --- Monetary economics --- Fiscal accounting and reporting --- Budget planning and preparation --- Central government spending --- Currencies --- Public financial management (PFM) --- Money --- Commercial banks --- Financial institutions --- Budget --- Banks and banking --- Debts, Public --- United States
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Over the past few decades, a clear trend has emerged worldwide toward the devolution of spending and, to a lesser extent, revenue-raising responsibilities to state and local levels of government. One view is that the decentralization of spending responsibilities can entail substantial gains in terms of distributed equity and macroeconomic management. The papers in this volume, edited by Teresa Ter-Minassian, examine the validity of these views in light of theoretical considerations, as well as the experience of a number of countries.
336.2 --- 336.1 --- Intergovernmental fiscal relations --- -Revenue sharing --- Revenue sharing --- -#A9712A --- Staatshervorming 342.4.011.8STA --- Openbare financien 336.1/.5 --- Federalisme 323.173 --- Belastingen 336.2 --- #SERV: inv. Leuven --- autonomie fiscale --- etat federal --- politique fiscale --- politique budgetaire --- macro-economie --- pays industrialises --- pays en voie de developpement --- AA / International- internationaal --- 336.53 --- 342.2 --- -336.18 --- Federal-state program swaps --- State-federal program swaps --- Tax sharing --- Turnback of federal programs to states --- Federal-state fiscal relations --- Fiscal relations, Intergovernmental --- State-local fiscal relations --- 336.1 Public finance, government finance in general --- Public finance, government finance in general --- 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 --- Belastingsakkoorden. Belastingswezen --- Case studies --- fiscale autonomie --- federale staat --- fiscaal beleid --- begrotingsbeleid --- geindustrialiseerde landen --- ontwikkelingslanden --- Financiële betrekkingen tussen het rijk, de provincies en de gemeenten. --- Staat in publiek recht. Persoonlijkheid van de Staat. Centralisatie of decentralisatie van de regering en van de administratie. Lokale autonomie. --- Relations fiscales intergouvernementales --- Partage fiscal --- Case studies. --- Cas, Etudes de --- 336.18 --- #A9712A --- Intergovernmental tax relations --- Urban policy --- Federal government --- Finance, Public --- Local finance --- Financiële betrekkingen tussen het rijk, de provincies en de gemeenten --- Staat in publiek recht. Persoonlijkheid van de Staat. Centralisatie of decentralisatie van de regering en van de administratie. Lokale autonomie --- Law and legislation --- Revenue sharing. --- Intergovernmental fiscal relations. --- Intergovernmental fiscal relations - Case studies --- Revenue sharing - Case studies --- Budgeting --- Macroeconomics --- Personal Finance -Taxation --- Public Finance --- Taxation --- Taxation, Subsidies, and Revenue: General --- National Government Expenditures and Related Policies: General --- Personal Income and Other Nonbusiness Taxes and Subsidies --- National Budget --- Budget Systems --- Fiscal Policy --- Public finance & taxation --- Budgeting & financial management --- Property & real estate --- Education --- Civil service & public sector --- Expenditure --- Revenue administration --- Income and capital gains taxes --- Budget planning and preparation --- Subnational tax --- Taxes --- Public financial management (PFM) --- Tax administration core functions --- Expenditures, Public --- Revenue --- Income tax --- Budget --- United States
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Budget --- Budget. --- Politique budgétaire. --- Gestion financière. --- Finances publiques. --- United States. --- Public Finance. --- Budgeting --- ABŞ --- ABSh --- Ameerika Ühendriigid --- America --- Amerika Birlăshmish Shtatlary --- Amerika Birlăşmi Ştatları --- Amerika Birlăşmiş Ştatları --- Amerika ka Kelenyalen Jamanaw --- Amerika Qūrama Shtattary --- Amerika Qŭshma Shtatlari --- Amerika Qushma Shtattary --- Amerika --- Amerikai Egyesült Államok --- Amerikanʹ Veĭtʹsėndi︠a︡vks Shtattnė --- Amerikări Pĕrleshu̇llĕ Shtatsem --- Amerikas Forenede Stater --- Amerikayi Miatsʻyal Nahangner --- Ameriketako Estatu Batuak --- Amirika Carékat --- AQSh --- Ar. ha-B. --- Arhab --- Artsot ha-Berit --- Artzois Ha'bris --- Bí-kok --- Ē.P.A. --- EE.UU. --- Egyesült Államok --- ĒPA --- Estados Unidos --- Estados Unidos da América do Norte --- Estados Unidos de América --- Estaos Xuníos --- Estaos Xuníos d'América --- Estatos Unitos --- Estatos Unitos d'America --- Estats Units d'Amèrica --- Ètats-Unis d'Amèrica --- États-Unis d'Amérique --- Fareyniḳṭe Shṭaṭn --- Feriene Steaten --- Feriene Steaten fan Amearika --- Forente stater --- FS --- Hēnomenai Politeiai Amerikēs --- Hēnōmenes Politeies tēs Amerikēs --- Hiwsisayin Amerikayi Miatsʻeal Tērutʻiwnkʻ --- Istadus Unidus --- Jungtinės Amerikos valstybės --- Mei guo --- Mei-kuo --- Meiguo --- Mî-koet --- Miatsʻyal Nahangner --- Miguk --- Na Stàitean Aonaichte --- NSA --- S.U.A. --- SAD --- Saharat ʻAmērikā --- SASht --- Severo-Amerikanskie Shtaty --- Severo-Amerikanskie Soedinennye Shtaty --- Si︠e︡vero-Amerikanskīe Soedinennye Shtaty --- Sjedinjene Američke Države --- Soedinennye Shtaty Ameriki --- Soedinennye Shtaty Severnoĭ Ameriki --- Soedinennye Shtaty Si︠e︡vernoĭ Ameriki --- Spojené staty americké --- SShA --- Stadoù-Unanet Amerika --- Stáit Aontaithe Mheiriceá --- Stany Zjednoczone --- Stati Uniti --- Stati Uniti d'America --- Stâts Unîts --- Stâts Unîts di Americhe --- Steatyn Unnaneysit --- Steatyn Unnaneysit America --- SUA --- Sŭedineni amerikanski shtati --- Sŭedinenite shtati --- Tetã peteĩ reko Amérikagua --- U.S. --- U.S.A. --- United States of America --- Unol Daleithiau --- Unol Daleithiau America --- Unuiĝintaj Ŝtatoj de Ameriko --- US --- USA --- Usono --- Vaeinigte Staatn --- Vaeinigte Staatn vo Amerika --- Vereinigte Staaten --- Vereinigte Staaten von Amerika --- Verenigde State van Amerika --- Verenigde Staten --- VS --- VSA --- Wááshindoon Bikéyah Ałhidadiidzooígíí --- Wilāyāt al-Muttaḥidah --- Wilāyāt al-Muttaḥidah al-Amirīkīyah --- Wilāyāt al-Muttaḥidah al-Amrīkīyah --- Yhdysvallat --- Yunaeted Stet --- Yunaeted Stet blong Amerika --- ZDA --- Združene države Amerike --- Zʹi︠e︡dnani Derz︠h︡avy Ameryky --- Zjadnośone staty Ameriki --- Zluchanyi︠a︡ Shtaty Ameryki --- Zlucheni Derz︠h︡avy --- ZSA --- Expenditures, Public --- Finance, Public --- Forecasting --- AB --- America (Republic) --- Amerika (Republic) --- Amerikanʹ Veĭtʹsėndi͡avks Shtattn --- Saharat ʻAmērik --- Si͡evero-Amerikanskīe Soedinennye Shtaty --- Soedinennye Shtaty Si͡evernoĭ Ameriki --- Spojené staty americk --- Stáit Aontaithe Mheirice --- Wááshindoon Bikéyah Ałhidadiidzooígí --- Zʹi͡ednani Derz͡havy Ameryky --- Zluchanyi͡a Shtaty Ameryki --- Zlucheni Derz͡havy --- Spojené obce severoamerick --- Amerikanʹ Veĭtʹsėndi͡avks Shtattnė --- É.-U. --- ÉU --- Spojené obce severoamerické
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