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Provincial governments in the Netherlands have only one general tax at their disposal. However, it has become an insufficient source of revenue for this level of government in the Dutch system. To increase the revenue raising capacity of the provincial governments, thirteen broad-based general tax proposals not used at the local level were examined. The objective was to find a fair and equitable tax that could easily be collected and would result in fl. 200 million in additional revenue for the provincial governments. 相似文献
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M. Peter van der Hoek 《Public Budgeting & Finance》2005,25(1):32-45
Traditionally, governments used to deploy input‐based budgeting systems and cash‐based accounting systems. However, these systems do not provide the information that is necessary for a government to operate efficiently and effectively. Therefore, a growing number of countries have already shifted or are planning to shift from cash‐based to some form of accrual accounting in the public sector. Usually, the implementation of some accrual‐based system is linked to wider financial management reforms including performance management requiring information on cost. This paper focuses on the Dutch experience with the shift from cash‐based accounting and budgeting systems to an accrual‐based system. 相似文献
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M. Peter van der Hoek 《国际公共行政管理杂志》2013,36(10):1485-1489
The collapse of communism undoubtedly affects Europe. Rather than being allied by a negative force (the communist threat), European countries are now in the position to stress positive factors leading to coherence and alliance. The future of the European Union is the focal point of this special issue. Five dimensions are being analyzed and discussed: 1) regionalism and European integration, 2) monetary policy, 3) tax harmonization, 4) democratic legitimacy, and 5) social security. 相似文献
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