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281.
AbstractBecause fiscal institutions and arrangements differ widely across US cities, it has until now been very difficult to conduct comparative analysis of spending, revenues, and debt in US cities. This paper describes a new city fiscal dataset, called fiscally standardized cities (FiSCs), that directly addresses the varying roles of municipal governments, counties, school districts, and special districts in the financing of central cities. By taking systematic account of fiscal data for all the major units of government in large cities over a long time period (1977–2012), the FiSC data permit investigation of a wide range of important comparative policy issues for cities. The article describes the methodology used to construct FiSCs, and gives a number of examples to illustrate the potential uses of the FiSC data. For example, it shows how spending comparisons between cities can be fundamentally misleading unless account is taken of the varying roles of overlapping governmental units. It also demonstrates how the FiSC data can be used to benchmark fiscal data for one city against comparable cities. 相似文献
282.
段炳德 《中国劳动关系学院学报》2022,36(4):10-16
推动共同富裕对于经济增长具有重要意义,并会产生深远的社会影响。促进共同富裕进程中财
政政策作用的发挥及政策选择值得关注。研究认为,共同富裕既要实现总体富裕,也要高度重视合理的收入分
配。推进共同富裕要在保持宏观经济稳定、可持续增长的基础上实现收入分配公平,群体之间收入分配要做到“抬
低、扩中、限高”,实现东北、东部、中部、西部区域均衡发展,实现农村共同富裕,实现精神和物质共同富裕。
研究建议,应积极拓展完善税收、支出和社会保障三大财政政策,推动实现共同富裕。 相似文献
283.
Sonja Wlti 《Swiss Political Science Review》2003,9(1):91-108
The article examines the horizontal and vertical fiscal relations as explanatory factors of the interaction dynamics between levels of government in Switzerland. It presents the intergovernmental financial relations in Switzerland, comparing them to those in other federal countries and outlining the current reforms of the equalization system and the distribution of tasks. The author analyzes the effect the fiscal relations have on the intergovernmental interaction dynamics and discusses the potential implications of the current reforms for Swiss federalism. She demonstrates that the interaction dynamics that result from the financial relations are characterized by compensation, multilevel coordination and more rarely by unilateralism. The transformation of the financial relations that result from the current reforms, in particular the weakening of existing coordination structures, may lead to increased unilateralism and thus reduce the mediative capacity of Swiss federalism. Yet, the reform process also shows how durable the complex coordination structures are, which should be eliminated by the reforms. 相似文献
284.
必须摒弃神秘主义行政文化传统观念,树立阳光行政和行政程序法治观念,推动提升行政透明度的民主化转型;《行政许可法》、《政府信息公开条例》等法律文件对行政程序透明和阳光政府建设提出了要求、创造了条件;在实践中,许多地方和部门积极开展行政程序公开、政府信息公开、公众参与管理、完善监督救济和创设服务中心等方面的探索创新,天津、成都、邯郸等地的改革经验值得研究借鉴;建设阳光政府的进一步努力,需要充分发挥地方的主动性、积极性和创造性。 相似文献
285.
The rise of “new” transnational governance has intensified debates about a lack of accountability in global politics. Reviewing the mechanisms through which transparency can foster accountability beyond the state, this article explores the determinants of information disclosure in the field of transnational sustainability governance. Examining the institutional design of 113 voluntary sustainability programs, we find a positive correlation between the involvement of public actors and information disclosure. In contrast, the role of civil society is more ambiguous. There is no statistical support for arguments linking non‐governmental organization participation to increased transparency. At the same time, our analysis reveals a robust correlation between civil society‐led metagovernance and information disclosure. Moreover, we find that crowding has a negative effect on transparency, whereas normative peer pressures have no influence. At a broader level, the analysis reveals a lack of “deep transparency” among transnational sustainability governors. This limits the scope for transparency‐induced accountability in this policy domain. 相似文献
286.
叶姗 《河南省政法管理干部学院学报》2011,26(4):125-133
控制财政赤字、平衡预算的难易程度取决于财政赤字的成因,只有研究清楚财政赤字频现的制度性成因为何,才能从制度改进的角度设计更见成效的解决财政赤字问题的法律对策。根据成因不同,财政赤字可以分为三种类型:周期性赤字、结构性赤字和管理性赤字。为了更好地控制财政赤字、促进预算平衡,防范和化解财政风险甚至财政危机,必须在细分财政赤字类型的基础上对其进行法律差异有序的控制。惟其如此,才能从根本上解决造成财政赤字频现及其规模失控的法律问题,实现经济总体平衡、促进经济与社会稳定发展。 相似文献
287.
288.
《国际公共行政管理杂志》2013,36(10):719-735
Abstract The Seoul Metropolitan Government adopted a reform measure to combat corruption, called the “OPEN” system, an acronym for the “Online Procedures ENhancement for civil applications,” in January 1999, and the new system went into operation in April 1999. The OPEN system is a Web-based internet service to transact civil applications for permits, registrations, procurements, contracts, and approvals submitted online by citizens. It places transparency and accountability in the core of the management system of civil applications by providing open access for anybody, anytime, and anywhere to file applications and monitor the review and approval processes on real time online until the decision on the applications is finalized according to the timetable set by the officials in charge. The citizens accepted the OPEN system instantly and the users of the service and visitors to the site have grown rapidly. More importantly, both the citizens who used the system and the city officials who were involved in managing the system tended to have favorable opinions on its corruption control effect as attested by the survey findings. The OPEN system is an e-government innovation with a rich potential for diffusion, for corruption in government (or in business as well) is believed to be prevalent and it neither respects geographical boundaries nor discriminates cultural differences. 相似文献
289.
RUSSELL MELLETT 《The Political quarterly》2009,80(1):76-83
This essay argues that the Barnett formula—which determines the block grant paid annually by the UK government to each of the Devolved Administrations of Scotland, Wales and Northern Ireland—be reformulated, guided by the following principles: fiscal equity, accountability, transparency, and flexibility. The rationale for change is that the current fiscal arrangements make little policy sense and may not be sustainable in a changing political and economic context. The formation of a grants commission to help develop data, calculate disparities, and provide public advice to the Chancellor of the Exchequer is also advocated. 相似文献
290.
Today expectations of accountability and trustworthiness in governing entities is greater than ever before. The process of change has been given impetus by new information and communication technologies resulting in e-government and e-democracy. This research aims to analyze transparency and democratic participation in Italian and Spanish LGs. The web pages of Italian and Spanish LGs with more than 100,000 inhabitants are analyzed using twenty determinants of fiscal transparency and eight determinants of e-democracy. Results show considerable similarity between Italian and Spanish LGs with regards to the disclosure of financial information, while the adoption of e-democracy tools requires further development in both countries. 相似文献