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Fiscal sociology at the centenary : UK perspectives on budgeting, taxation and austerity

Mumford, Ann - 2019

. "Fiscal Sociology" commenced in 1918 when Joseph A. Schumpeter examined the links between capitalism and taxation, arguing … capitalist economies. The identification of taxation as an important component of capitalism has continued to change the way that … for scholars seeking a bridge between taxation law and contextual, historical, and anthropological analyses of the …

Persistent link: https://www.econbiz.de/10012118319

Stages of Budgetary Development

Hou, Yilin - 2007

This article examines the development of public budgeting since the Industrial Revolution to offer an explanatory framework on budgeting as a governance instrument. The article proposes that budgeting has evolved as innovations in financial administration to respond to socio-economic challenges...

Persistent link: https://www.econbiz.de/10014052167

Finanzierungsalternativen zum EU-Budget

Schratzenstaller, Margit; Berghuber, Bernd - In: Monatsberichte / WIFO, Österreichisches Institut für … 79 (2006) 12, pp. 893-910

Persistent link: https://www.econbiz.de/10003407736

The impact of taxation of the domestic economic transactions on the Vat collection through electronic fiscal devices

Bostan, Ionel; Popescu, Cristian; Istrate, Costel; … - In: Amfiteatru economic : an economic and business research … 19 (2017) 45, pp. 581-594

The issue of collecting tax resources to the consolidated budget has determined and still determines difficulties which cannot be neglected in all the former socialist countries of the Central and Eastern Europe. From the Members States of the European Union, Romania is the country with the...

Persistent link: https://www.econbiz.de/10011795211

Fiscal Evasion in State Budgeting

Norcross, Eileen - 2018

This paper establishes a basic definitional framework that can be used to assess long-running fiscal practices in the states against a standard of fiscal prudence. The aim is to further refine this framework to capture the drivers of the states' long-running fiscal problems and to offer...

Persistent link: https://www.econbiz.de/10012911617