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...

The government's 2010 Comprehensive Spending Review was anything but comprehensive. The cuts to government spending were modest, and large swathes of state activity were barely touched. Britain will remain a heavily regulated, high-tax, high-spend economy. Instead of totally reviewing the...

The federal government supports the provision of employee benefits through preferential tax treatment in the Internal Revenue Code. There are three types of tax treatments for employee benefits: tax exemption, tax deferral, and other preferential treatment. The Congressional Budget Act of 1974...

The federal government supports the provision of employee benefits through preferential tax treatment in the Internal Revenue Code. There are three types of tax treatments for employee benefits: tax exemption, tax deferral, and other preferential treatment. The Congressional Budget Act of 1974...

The federal government supports the provision of employee benefits through preferential tax treatment in the Internal Revenue Code. The Congressional Budget Act of 1974 (P.L. 93-344) requires that a list of “tax expenditures” (federal tax revenue forgone due to preferential provisions) be...

Budgeting is one of the indispensable tasks carried out by Federal Government of Nigeria (FGN) to ensure remarkable growth in social, political and economic activities as a nation. Budget plays a major role in driving socio-economic activities with implications for politics, security and...

The diffusion of the use of various forms of impact assessments (IAs) in different political settings and legal traditions illustrates the great malleability of the tool. This diversity is not only reflected in the adoption of different models of IA across the various jurisdictions examined, but...

The UK medium-term budgetary framework introduced in 1997 addressed a number of weaknesses of the former regime, notably a bias against capital expenditure and, more generally, poor conditions for longerterm planning adversely affecting central government spending departments, local authorities...

European civil service law has emerged as an independent law branch relatively recently. At the EU level there were three categories of rules that regulate the public employees' activity, according tothe treaty type that established one of the top three communities (ECSC, EEC, EURATOM)....

The chapter discusses the possible consequences of Brexit for the Polish food sector. The focus was on two areas – the budget of the CAP and the agri-food trade of Poland and the United Kingdom. It was found that the Polish food sector may be particularly affected by the implications of...