Fiscal Control Research Articles

Parliamentary control of the state budget as a myth about fiscal control

The aim of the article is to analysis the issues of parliamentary control of the state budget and to identify the problems associated with the implementation of this control. In particular, the role of the Sejm is discussed in terms of preliminary control (ex ante) concerning the compliance of the bill on the budget with the law, current control (ex dure) consisting in assessing the implementation of the budget law, and subsequent control involving in assessing the implementation (ex post) of the state budget. The analysis made it possible to show that proper implementation of parliamentary budgetary control will be impossible without a reform of the system of public finances involving ensuring the preparation of independent macroeconomic forecasts as a basis for the preparation of draft state financial plans, reducing the number of organizational and legal forms of public financial management, abandoning the reporting of public debt in two different ways, and changing the rules of discharge. From this point of view, efforts should be made to give this control this rank so that it does not remain a myth of fiscal control.

Tax Control and Customs and Fiscal Control in Cases Where a General Anti-Avoidance Rule May Apply

Abstract Pursuant to the provisions of the Tax Ordinance, if an anti-avoidance clause may apply in a tax control or a customs and fiscal control, the Head of the National Fiscal Administration (NFA), at the request of the control body, takes over such control in whole or in part and initiates tax proceedings within its scope. The control will be continued if no decision using the GAAR is issued in the tax proceeding carried out by the Head of the NFA. Detailed regulations define the procedure and effects of the Head of the NFA taking over control, but do not remove doubts related to the condition that it should take place as a result of an application to the Head of the NFA and the possibility of taking over the case only in part, and the effects of such partial takeover.

Critical Remarks on the Statutory Model of Customs and Revenue Control

Abstract The National Revenue Administration should be equipped with procedural instruments so that it can carry out public tasks within the statutory competence of its bodies in a rational, efficient and effective manner. The founding of this new organisational structure was coupled with significant changes to the separate procedures hitherto used by the customs, tax and revenue control administrations subordinate to the Minister of Finance. Customs and revenue control is a new legislative concept, the design of which is based on the fundamental premise of unifying control proceedings. The Act on the National Revenue Administration reflects the organisational and procedural effects of the 2017 reform. An analysis of its provisions makes it possible to determine what model of customs and revenue control has been implemented in Poland. The unification and codification of the rules governing this procedure were neither complete nor free of the flaws of the earlier regulations. Not only have the errors of customs control and revenue control not been eliminated, but also new, highly controversial shortcomings have emerged. This study aims to demonstrate the truth of the thesis that both the customs and fiscal control model and its regulation by statutory provisions contain questionable solutions.

Fiscal Policy Option for Abatement of Free Rider Society: The Role of Institutional Quality in Nigeria

The government revenue downward trend across the globe has a serious implication on provision of public good. And the consequences of free riding manifested by tax evasion impedes social progress. In this study, we examined the Fiscal Policy Option for Abatement of Free Rider Society: The Role of Institutional Quality with special focus on Nigerian economy. We deployed Quantile Regression Technique to assess the median impact of free-riding using government expenditure on economic and social services; comprised of: defense, health, road and construction, and education. Our finding shows that expenditure on defense reduces free riding when strategically managed but encourages free riding in the long run. Same result is shown with the government expenditure on health. Whereas, expenditure on education as well as road and construction discourages free riding. Also, the moderating role of institutional quality specifically, control of corruption decreases free riding and improve tax revenue generation. Growth of free riders in any society which comes in the form of tax evasion is effectively controlled by expenditure techniques of government guided by quality of institutions. The study recommended that: A special purpose vehicle from Federal Inland Revenue Service should be created as a ‘fiscal control unit’, to monitor electronic cash registers to be connected in hospitals, public schools and social services related departments in order to curb tax leakages due to free riders. Also, government should strengthen the campaign in favour of control of corruption as well as building strong institutions; rather than building strong private individuals who posed as sacred cow in punishment for tax evasion.
 
 Received: 29 February 2023 / Accepted: 23 April 2023 / Published: 5 May 2023

Fiscal Policy Option for Abatement of Free Rider Society: The Role of Institutional Quality in Nigeria

The government revenue downward trend across the globe has a serious implication on provision of public good. And the consequences of free riding manifested by tax evasion impedes social progress. In this study, we examined the Fiscal Policy Option for Abatement of Free Rider Society: The Role of Institutional Quality with special focus on Nigerian economy. We deployed Quantile Regression Technique to assess the median impact of free-riding using government expenditure on economic and social services; comprised of: defense, health, road and construction, and education. Our finding shows that expenditure on defense reduces free riding when strategically managed but encourages free riding in the long run. Same result is shown with the government expenditure on health. Whereas, expenditure on education as well as road and construction discourages free riding. Also, the moderating role of institutional quality specifically, control of corruption decreases free riding and improve tax revenue generation. Growth of free riders in any society which comes in the form of tax evasion is effectively controlled by expenditure techniques of government guided by quality of institutions. The study recommended that: A special purpose vehicle from Federal Inland Revenue Service should be created as a ‘fiscal control unit’, to monitor electronic cash registers to be connected in hospitals, public schools and social services related departments in order to curb tax leakages due to free riders. Also, government should strengthen the campaign in favour of control of corruption as well as building strong institutions; rather than building strong private individuals who posed as sacred cow in punishment for tax evasion.

Підготовка кадрів митної служби дирекцією мит у Львові (1920-ті рр.)

The purpose of the research is to analyze the training of customs service personnel by the Directorate of Customs in Lviv in the 1920s. Th e research methodology is based on the principles of historicism, objectivity, scientifi city and systematicity. Methods of generalization, quantitative, historical-comparative, chronological, retrospective, and local history were used in order to identify the peculiarities of the training of customs service personnel by the Directorate of Customs in Lviv in the 1920s. Th e scientifi c novelty is that for the fi rst time in Ukrainian historiography, the adjustment of the educational process was investigated, the formation of the composition of examination commissions, the content of educational programs, the training of personnel for the needs of the customs service is highlighted, the level of professional knowledge of employees of the Directorate of Customs in Lviv is characterized. Conclusions. Th e functioning of the customs service personnel training system by the Directorate of Customs in Lviv in the 1920s is highlighted. Th e relevance of the scientifi c problem, taking into account its lack of research by scientists, is noted. Emphasis was placed on the establishing the educational process, the formation of professional examination commissions from the staff of customs practitioners, and the content of educational programs. Th e overloading of examination commissions led to the creation of separate commissions for fi scal control and clerical employees. It was found that initially the exam program did not cover all subjects for examining candidates for positions in customs structures. Over time, it was expanded to include knowledge in the fi eld of constitutional right, laws and government orders, etc. Th e low level of professional knowledge of customs of- fi cials caused both their submission of certifi cates of education and systematic examination. The results of which indicated a mostly low level, which was the basis for restriction career growth and transferring to separate customs service inspectorates. A signifi cant problem hindering the development of customs structures was limited state funding, improper performance of offi cial duties, the age qualifi cation of employees.

A Personal Perspective on My Scientific Career

A Personal Perspective on My Scientific Career

Fiscal Transfer n Intergovernmental Relations: A Case of Wajir County, Kenya

The declaration of the constitution 2010 was proposed to change the predominant socio-political plan in Kenya. The constitution expects to achieve fiscal changes by evenhanded dispersion of assets to advance improvement strategies and administrations that are customized to local needs. Different laws and strategies, for example, the Public Finance Management Act of 2012 and the County Government Act of 2012 means to ensure, advance and authorize the execution of these standards in the 47 counties Regardless of all these changes, fiscal transfer has been facing challenging issues in the devolution cycle in Kenya, creating broad discussions among different partners especially between the devolved units and national government. This study aimed at exploring the effects of fiscal transfers on intergovernmental relations in Wajir County, with the aim of providing sustainable recommendations on the research topic at hand. The study objectives were to assess the impacts of the amount allocated, timely disbursement, procedure of and national government fiscal control measures on intergovernmental relations in Kenya. This study depends on the theory of fiscal decentralization by that analyzes the channels through which fiscal decentralization influences intergovernmental relations and the fiscal control theory. The survey utilized descriptive research design and target targeted region government officials and chosen officials from Wajir County and the staff of Wajir County. The primary data was collected using semi-structured questionnaires and analyzed both qualitatively and quantitatively. Quantitative data was analyzed using clear measurements which incorporated; rates, frequencies, mean and standard deviation. For qualitative data, it got analyzed using thematic analysis. The study found out that resource allocated, timely disbursement of resources and procedure of allocation of resources significantly affected fiscal transfers on intergovernmental relations in Wajir County. On the other hand, national government fiscal control measures had an insignificant effect on the intergovernmental relations in Wajir County. The study recommends that county governments and the national government should look for ways of ensuring adherence to policies and also come up with mechanisms of developing new policies regularly, Resource allocation to various activities should be enhanced and that the health departments should allocate significant amounts to non- recurrent expenditure, amount of resources should be improved through regular trainings and Governance structures should be established with a clear chain of command and they should incorporate all the stakeholders involved.

The role of fiscal control in reducing tax evasion

The research aims to verify the role of fiscal control in tax evasion. The research community included employees in tax departments in Dohuk Governorate. The study relied on the questionnaire form as a main tool for collecting field data. The sample included (57) employees in those departments, and the data was analyzed through Spss programs and using statistical tools, the sample opinions were analyzed about the research variables
 The research concluded that there are moral levels of tax evasion among taxpayers in the governorate and the existence of an inverse correlation between each of the fiscal control and tax evasion, as the fiscal control has a moral effect in reducing the levels of tax evasion, and the study recommended the need to pay attention to other aspects that would reduce the levels of tax evasion as well Suggesting some future studies on other factors that were not covered by the research.

The Pediatric Pharmacy Association and Members Threaded Through a Career and the Impact on Pediatric Drug Development.

The Pediatric Pharmacy Association and Members Threaded Through a Career and the Impact on Pediatric Drug Development.

Possibilities of implementation of foreign experience of administrative and legal support of fiscal control in domestic realities (Canadian example)

The purpose of the article is to summarize Canada’s experience in providing administrative and legal support for fiscal control. The subject matter of the study is fiscal control in Canada. The methodological basis for the article is a number of modern methods of scientific knowledge, such as: dialectical, logical, monographic, system and structural, methods of modeling and forecasting, documentary analysis, etc. The results of the study can be used to conduct further research on improving fiscal control in Ukraine on the example of leading countries. The scientific novelty of the article is that a comprehensive analysis of Canada’s experience in the field of administrative and legal support for fiscal control is carried out for the first time, as well as the possibility of its implementation in domestic realities is considered. Value / originality. The proposals to improve the system of fiscal control of Ukraine by borrowing certain provisions of the Canadian experience on this issue are formulated.

35 Years of Advances in Skin & Wound Care: Celebrating the Evolution of the Wound Care Team.

35 Years of Advances in Skin & Wound Care: Celebrating the Evolution of the Wound Care Team.

Local Government Responses to State Fiscal Controls: The Effects of Fiscal Preemptions on the Methods of Local Service Delivery

This study aims to investigate how local governments strategically respond to fiscal controls imposed by state governments. Specifically, we explore the effects of state fiscal preemptions on the way local governments deliver public services—that is, contracting out. Using negative binomial regressions, we found that state fiscal preemptions increase the tendency of local governments to contract out public services. However, the dynamics of contracting out depend on the local government’s current municipal fiscal status and the type of service provider. When local governments perceive a high level of fiscal stress, they tend to take a passive stance to contracting out. Moreover, the relationship between fiscal preemptions and contracting out varies contingent on the type of service provider. In sum, the findings suggest that local governments actively respond to institutional limitations on municipal fiscal activities in order to overcome supply and demand challenges, although the choice of service delivery method varies depending on fiscal conditions and the type of service provider.

TAX REVENUES OF BUDGETS UNITED TERRITORIAL COMMUNITIES: THEORETICAL ANALYSIS

Using general theoretical (synthesis, induction, deduction) and special (systematization, abstraction, component analysis) methods of scientific knowledge, the article examines the features of tax management in decentralization and analyzes tax revenues of the budgets of united territorial communities in Ukraine. The article describes the features of tax management of territorial communities in the context of decentralization and considers the changes that occur as a result. In the article the authors presented his own vision of the fiscal mechanism of territorial communities in the context of decentralization in terms of fiscal planning, fiscal control, fiscal support and fiscal regulation through the prism of financial norms and standards, financial limits and gaps, financial incentives and sanctions, regulatory support. The authors claims that the visualized indicators of budget execution of territorial communities in terms of revenues, expenditures and transfers are a new tool for budget analysis at the local level. The article considers the tools of tax management of territorial communities in the conditions of decentralization in the context of four stages, which are characterized by the author. Proposals and ways to reform the tax management of territorial communities in the context of decentralization are presented, including: the need to resume the indexation of regulatory monetary valuation of land and establish the indexation coefficient at the level of the real inflation index; continuation of non-application of benefits for land plots of railway transport. The article examines four classes of united territorial communities in the conditions of decentralization according to the structure and composition of tax payments.

Promising areas for improving fiscal control procedures in Ukraine

The aim of the article is to identify promising areas for improving the procedures for fiscal control in Ukraine. The subject of the study is fiscal control of the State. The methodological basis is a number of modern methods of scientific knowledge, in particular: the method of documentary analysis, method of interpretation, monographic method, system and structural method, modeling and predicting method, etc. The results of the research can be used in both theoretical and practical areas in the framework of improving the practical activities of the actors of implementation of fiscal control procedures in Ukraine. Practical meaning. Based on the analysis of scientific views of domestic and foreign scientists and the rules of current legislation, the ways to improve the procedures for fiscal control in Ukraine are identified. Value/originality. The scientific novelty of the article is that it solves the problem of implementing procedures for fiscal control in Ukraine.

Editorial

The Visible Control magazine has the purpose of strengthening the analytical capacity of the community of officials, academics and citizens interested in fiscal control. Fiscal control has the constitutional function of safeguarding public assets and to this end it is important to increase knowledge of the management problems that prevent State resources from becoming the effective enjoyment of fundamental rights.

El efecto potencial de los informes de auditoría en el ciclo de la política pública

The formulation and evaluation of public policies are processes of utmost importance for the development of a nation. These require inputs, whose relevance is to ensure the necessary effectiveness in making government decisions regarding their sustainability and in particular their financing. This article proposes the thesis that tax audit reports are one of these inputs and therefore presents the results of the analysis carried out on a sample of different documents, produced by Colombia's territorial fiscal control bodies. Additionally, a review of existing procedures is presented that authorities in matters of public planning and hacienda apply to guide the financing of public policies. As a result, we find the enormous potential that exists in fiscal control reports, the opportunity to improve fiscal control in the evaluation of public policies and in the evaluation process.

Metodología para el seguimiento y evaluación de las políticas públicas de Medellín

The Office of the Comptroller General of Medellin (CGM) developed a methodology to comprehensively evaluate public policies, ensuring quality and relevance. This methodology adapts the “Hourglass” model and complements it with the “Synergy” guide of the Administrative Department of Planning (DNP) and concepts of the Public Policy Cycle. The proposed method includes three interdependent phases. The first validates the theoretical and technical rigor of the municipal agreements to be considered “Public Policy”. The second phase evaluates the implementation of the policy, determining actions, resources and the implementation model used: Top Down, Bottom Up or Mixed. The third phase performs the micro fiscal control, integrating the previous phases to carry out a transversal audit. This methodology allows the CGM to pronounce on the effectiveness and efficiency of public policies, providing a robust system for comprehensive evaluation. By adapting and complementing established methodologies, the CGM seeks to improve the management and results of the policies implemented in Medellín.

Sobre la transformación del control fiscal

This experience has many nuances. On the one hand, personally it was a life decision. At that time he was part of the human team of the Comptroller General of the Republic, he had traveled a long path of learning about fiscal control, being part of the entity that defines the guidelines for the development of this constitutional function. At that time the contest to be the Valley's comptroller was opened and I decided to participate; I risked the comfort of the position I held, I trusted my abilities and thank God I was selected. This was another great opportunity that life gave me to test my ability and put into practice what I had learned. I experienced a similar situation later, when I competed to be comptroller of Santiago de Cali.

El análisis de los contratos estatales en el nivel regional: una herramienta de identificación de riesgos de corrupción. La experiencia del Grupo de Investigación y Análisis (GIA) de la Auditoría General de la República de Colombia

This document compiles the experience of the Research and Analysis Group (GIA) of the Office of the Auditor General of the Republic (AGR). Said group operated in the 2015-2016 period and was responsible for collecting and analyzing data to identify corruption risks in the execution of the public budget at the territorial level. The Group identified natural persons and legal entities that have multiple contracts in the territories; this is what the AGR and the Office of the Comptroller General of the Republic have called “business meshes”. This concept has been proposed in order to measure the concentration of government contracting in a few actors. The GIA group designed processes to identify the risk of state capture at the territorial level by analyzing public procurement at the territorial level. The document describes methods and presents them as a good practice in knowledge management because the products generated contribute to the public debate and can be used to make decisions in the AGR. The analysis of territorial public procurement is a strategic opportunity insofar as it strengthens fiscal control based on the collection and analysis of data from the supervised entities.