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The Digital Solutions Guidelines for Public Financial Management (Guidelines) are intended to serve as a comprehensive reference material for the assessment, design, and improvement of digital initiatives in the public financial management (PFM) area. To support the digital transformation of PFM...
Persistent link: https://www.econbiz.de/10015059165
To improve the management of tax compliance risks, tax administrations are increasingly seeking opportunities to enhance their access and use of data. For many years, there has been a worldwide trend to implement electronic fiscal reporting (also known as fiscalization) to achieve these aims....
Persistent link: https://www.econbiz.de/10015059172
In this paper, we present the most comprehensive estimates of China's government balance sheet to date. Based on these estimates, we show how major shifts in fiscal policy over the last two decades have shaped the health of the public sector prior to the Covid-19 pandemic. We find that, at...
Persistent link: https://www.econbiz.de/10015059248
Digital divide across countries and within countries continues to persist and even increased when the quality of internet connection is considered. The note shows that many governments have not been able to harness the full potential of digitalization. Governments could play important role to...
Persistent link: https://www.econbiz.de/10015059267
Does inflation help improve public finances? This paper documents the dynamic responses of fiscal variables to an inflation shock, using both quarterly and annual panel data for a broad set of economies. Inflation shocks are estimated to improve fiscal balances temporarily, as nominal revenues...
Persistent link: https://www.econbiz.de/10015059462
Persistent link: https://www.econbiz.de/10009689290
This paper presents a new global dataset on current practices for four budget items in terms of indexation to the price level and other nominal variables. Compiling data from documents of select multilateral organizations, governments, and related literature as well as conducting a survey among...
Persistent link: https://www.econbiz.de/10015058808
This paper assesses Japan's fiscal stance in the past and the future with a stochastic structural model called the Buffer-Stock Model of the Government. Our retrospective analysis suggests that the fiscal stance in the 1990s and the early 2000s was overall looser than the model recommendations....
Persistent link: https://www.econbiz.de/10015060166
Contents: Foreword by Dariusz Wójcik -- Introduction. Theorizing semi-peripheral geographies of finance and banking … / Christian Sellar, Silvia Grandi and Juvaria Jafri -- Part I: Spatial structures of finance and banking -- 2. The geography of … finance semi-peripheries -- 6. Italian banks and business services as knowledge pipelines for SMEs: examples from central and …
Persistent link: https://www.econbiz.de/10012251873
The assistance assessed how climate change impacts and mitigation and adaptation responses are addressed in the public investment cycle using the Climate Module of the Public Investment Management Assessment (C-PIMA). The assistance also evaluated the scope to advance Green Public Financial...
Persistent link: https://www.econbiz.de/10015058416