Public Finance System Research Articles

The French Society of Geriatrics and Gerontology position paper on the concept of integration. Part two

The concept of integrated services delivery, although dating from the 1990s, has only recently appeared in French public health policy. To clarify the concept and its adaptation to the reality of the French systems of healthcare and social services, the French Society of Geriatrics and Gerontology established an interdisciplinary working group. This article reports that group's findings according to three axes: the definition of integration, the objectives of this organizational approach and the means needed to achieve them. Analysis of the literature indicated that integration is a process that aims to overcome the fragmentation of services for vulnerable people. This process requires a multilevel approach, particularly concerning how to modify public policies and financing systems. Notably, all relevant levels need to develop shared processes, tools, resources, finance, interventions and returns on the latter. Indeed, this sharing is the ultimate proof of evolution towards integration. In the second part of the position paper, its authors have developed arguments that could lead professionals and non-professional caregivers to adopt integrated care as an answer to their aspirations. Policy-maker perspectives and politicians are also analyzed. Bearing in mind that integrated care necessarily will always involve a human component which may find expression during individual case-management; relations between integration and case managements are clarified. Finally, lessons learned from national and international experiments are examined. Results suggest that integrated care must to be accompanied by a local pilot. Results of recent experiments have shown that it is possible to initiate a dynamic towards integrated care in France and hence join the international movement towards adapting our healthcare systems to new challenges.

Race and the 2012 Election

Introduction: A Post-Racial Society?President Barack Obama was re-elected forty-fourth president of the United States for a second term in the 2012 election against Republican challenger Mitt Romney. Obama gained votes among Asians and Latinos; Latinos represented one in ten votes nationwide who overwhelming supported Obama by a three-to-one mar- gin over Romney (up from 61% in 2008). Minority voters accounted for 45 percent of Obama's support, reflecting the expanded power of African Americans and Latinos in national elections. Strong Latino turnout made previous swing states like Colorado, New Mexico, and Nevada safe for Democrats in presidential politics. And even Texas, a solid Republican stronghold, may turn purple in 2016 driven by the Latino vote. Not only has America elected an African American president for two terms but also Obama won both the 2008 and 2012 elections with solid majorities. On several fronts, this was a first for the United States. This mini-symposium examines various dimensions of the ostensible role of race in the 2012 election.In 2012 Obama's campaign message to keep moving the nation forward replaced the theme of hope which dominated the 2008 election, but the strategic elements of Obama's ground game in key battleground states were similar. His army of volunteers mobilizing voters with door to door visits and phone calls sealed Obama's vic- tory in the 2012 election, as it had in 2008, not to mention the billion dollars in campaign contributions that broke all previous records and effectively ended the nation's system of public financing of presidential campaigns. In soundly defeating Romney, Obama won nearly every battleground state, including Colorado, Iowa, Ohio, New Hampshire, Virginia, and Wisconsin (with a narrow advantage in Florida).A common, and compelling, narrative in the public discourse is that America has become a society as demonstrated in back-to-back elections of an African American president and seventy-three African American and Latino members of Congress, a record, serving in the U.S. Congress. While such outcomes are ostensibly consistent with the post-racial description, the underlying dynamics that produced these results, and other issues of process, policy, and governance in con- temporary American politics, suggest otherwise.While white non-Hispanics made up 77 percent of the electorate in 2004 and 74 percent in 2008, they comprised just 72 percent in 2012, as minority voting rates rose. In recent presidential elections, a majority of whites voted for the Republican presidential candidate. The conver- gence of race and party affiliation is notable. Thus, a counterargument made by some scholars-including a number of papers in this symposium-contends that the supposed dawn of a post-racial America is probably more apparent than real. A fuller understanding of the role of race in the 2012 election requires careful attention to how its implications may be manifest, or latent, in ideas and attitudes, institutions, and practices of American politics (see also Smith and King 2011).While Obama overcame viperous attacks in both elec- tions to win by a convincing margin, race remains an important undercurrent of American life, politics, and electoral politics. Kinder and Sanders (1996) reveal that racial resentment remains the most powerful determinant of white opinion on such racially charged issues as wel- fare, affirmative action, and school desegregation. Tesler and Sears (2010) find that race and racial attitudes were more important in voting in the 2008 presidential election than at any time in recent history. They also argue public opinion about health care, and the Affordable Care, was connected to Obama, in part because of his race. The papers in this symposium suggest the 2012 election, like 2008, continued to be influenced by racial attitudes. Public opinion about candidates and many policy issues, from immigration to electoral rules, remains divided by race. …

DISKURSUS PAJAK DAN ZAKAT

The problem of tax and tithe (zakat) often make a controvertion in Islamiccountries. This is because Islam in Rasulullah era never charged a tax to theMoslem, and only charge zakat. Beside the obligation of tax is charged tothe non-Moslem people that live in the Islamic era or Islamic authority. Thepractice of collecting tax (jizyah and kharaj) in Nabi SAW era was done bythe collector who had a dualism, that is as a zakat collector and also tax.This policy always continued to the next era. Then in era of Umar bin AbdulAziz made a new reformation and restructured the system of tax.Now, a longing with the development of era, the study of zakat and taxincluding the applicating not only in Islamic countries but also non Islamiccountries makes a controvertion. The thought that apperars is how thecountry must place zakat and tax in order to both have a connection.Indonesia, as a country with the great quantity of Islamic people in theworld has a facilitated the obligation of tax to the Islamic people, withhas releashed the regulation about zakat by the government. But inimplementing there are many obstacles.The truly, tax and zakat are two different terms from source side or basicof their collection, but it is as same as the characteristic as a effort to takeor pick up the wealth form society for social interest. Zakat for interest hasbeen regulated by religion or Allah SWT whereas tax is used to interest thathas regulated by country through valid democration process. The differenceof implementing both becomes problem when in particular side there is simmilarity, that is both has a same way obligatory to pay by society. Tax isforced by state’s law, but zakat is forced by God.So that in the system of islamic public finance, zakat and tax must be placedas a different acceptance in a principe, but has a same goal. If it is based onnash-nash, it can be concluded that that nash is valid there is two obligationsfor Islamic people (particularly Indonesian Moslem), that is obligation tofufill zakat and tax at once.

An exploratory approach for adaptive policymaking by using multi-objective robust optimization

Developing robust policies for complex systems is a profound challenge because of their nonlinear and unpredictable nature. Dealing with these characteristics requires innovative approaches. A possible approach is to design policies that can be adapted over time in response to how the future unfolds. An essential part of adaptive policymaking is specifying under what conditions, and in which way, to adapt the policy. The performance of an adaptive policy is critically dependent on this: if the policy is adapted too late or too early, significant deterioration in policy performance can be incurred. An additional complicating factor is that in almost any policy problem, a multiplicity of divergent and potentially conflicting objectives has to be considered. In this paper we tackle both problems simultaneously through the use of multi-objective robust simulation optimization. Robust optimization helps in specifying appropriate conditions for adapting a policy, by identifying conditions that produce satisfactory results across a large ensemble of scenarios. Multi-objective optimization helps in identifying such conditions for a set of criteria, and providing insights into the tradeoffs between these criteria. Simulation is used for evaluating policy performance. This approach results in the identification of multiple alternative conditions under which to adapt a policy, rather than a single set of conditions. This creates the possibility of an informed policy debate on trade-offs. The approach is illustrated through a case study on designing a robust policy for supporting the transition toward renewable energy systems in the European Union. The results indicate that the proposed approach can be efficiently used for developing policy suggestions and for improving decision support for policymakers. By extension, it is possible to apply this methodology in dynamically complex and deeply uncertain systems such as public health, financial systems, transportation, and housing.

The French Society of Geriatrics and Gerontology position paper on the concept of integration.

The concept of integration, although dating from the 1990s, has only recently appeared in French public health policy. It must be linked with 'coordination', which is the base of most French public policies applied to geriatrics since the 1960s. Herein, we report the French Society of Geriatrics and Gerontology working group's findings according to three axes: definition of integration, objectives of this organisational approach and the means needed to achieve them. Integration is a process that aims to overcome the fragmentation of services for vulnerable people. This process requires a multilevel approach, particularly concerning how to modify public policies and financing systems. Notably, all relevant levels need to develop shared processes, tools, resources, financing, interventions and action-reports on the latter. Integration must be accompanied by a local dedicated professional (the 'pilot'). Results of recent experiments showed that it is possible to implement integrative dynamics in France.

Attitudes Toward Tax Evasion: A Demographic Study of the Netherlands

A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The Internal Revenue Service provides demographic data for researchers on a regular basis. The present study goes beyond those studies in several important ways. For one, it uses data on the Netherlands taken from the World Values database. Not much work has been done on the Netherlands tax or public finance system. Thus, the present study expands on the very limited research done on the Netherlands public finance. The present study expands on existing literature in at least two other ways as well. For one, it examines how various demographics interact with attitudes toward tax evasion. Secondly, we examine several demographic variables that were not examined in prior studies. One of the questions in the World Values database asked whether it would be justifiable to cheat on taxes if it were possible to do so. Respondents were asked to choose a number from 1 to 10 to indicate the extent of their support for tax evasion. This study examines those responses, both overall and through the prism of more than 20 demographic variables. A trend analysis is also done to determine whether Netherlands attitudes regarding tax evasion have changed in recent years. A comparison is made with other ethical issues to determine the relative seriousness of tax evasion. The study found that attitudes toward the justifiability of tax evasion often do vary by demographic variable. Tax evasion was found to be a less serious offense than wife beating, claiming government benefits to which you are not entitled and avoiding a fare on public transport and more serious than suicide, abortion, prostitution, euthanasia, divorce or homosexuality. The trend of opinion on the justifiability of tax evasion has been on a linear path since the first survey was conducted in 1981. Since then, tax evasion has been viewed as an increasingly serious offense over time. Although the present study focuses on the Netherlands, the methodology used in the present study could serve as a template for research on other countries or regions. A bibliography of further reading is also included, along with links to more than 80 other tax evasion studies.

A Demographic Study of Polish Attitudes Toward Tax Evasion

A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The Internal Revenue Service provides demographic data for researchers on a regular basis. The present study goes beyond those studies in several important ways. For one, it uses data on Poland taken from the World Values database. Not much work has been done on the post-communist Polish tax or public finance system. Thus, the present study expands on the very limited research done on Polish public finance. The present study expands on existing literature in at least two other ways as well. For one, it examines how various demographics interact with attitudes toward tax evasion. Secondly, we examine several demographic variables that were not examined in prior studies. One of the questions in the World Values database asked whether it would be justifiable to cheat on taxes if it were possible to do so. Respondents were asked to choose a number from 1 to 10 to indicate the extent of their support for tax evasion. This study examines those responses, both overall and through the prism of more than 20 demographic variables. A trend analysis is also done to determine whether Polish attitudes regarding tax evasion have changed in recent years. A comparison is made with other ethical issues to determine the relative seriousness of tax evasion. The study found that attitudes toward the justifiability of tax evasion often do vary by demographic variable. Tax evasion was found to be a less serious offense than wife beating, accepting a bribe or claiming government benefits to which you are not entitled and more serious than avoiding a fare on public transport or prostitution. Tax evasion has become less justifiable since the dismantling of the Berlin Wall but the trend has not been linear. Although the present study focuses on Poland, the methodology used in the present study could serve as a template for research on other countries or regions. A bibliography of further reading is also included, along with links to more than 80 other tax evasion studies.

Attitudes Toward Tax Evasion: A Demographic Study of Switzerland

A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The Internal Revenue Service provides demographic data for researchers on a regular basis. The present study goes beyond those studies in several important ways. For one, it uses data on Switzerland taken from the World Values database. Not much work has been done on the Swiss tax or public finance system. Thus, the present study expands on the very limited research done on Swiss public finance. The present study expands on existing literature in at least two other ways as well. For one, it examines how various demographics interact with attitudes toward tax evasion. Secondly, we examine several demographic variables that were not examined in prior studies. One of the questions in the World Values database asked whether it would be justifiable to cheat on taxes if it were possible to do so. Respondents were asked to choose a number from 1 to 10 to indicate the extent of their support for tax evasion. This study examines those responses, both overall and through the prism of more than 20 demographic variables. A trend analysis is also done to determine whether Swiss attitudes regarding tax evasion have changed in recent years. A comparison is made with other ethical issues to determine the relative seriousness of tax evasion. The study found that attitudes toward the justifiability of tax evasion often do differ by demographic variable. Tax evasion was found to be a less serious offense than claiming government benefits to which you are not entitled, taking a bribe, wife beating, and avoiding a fare on public transport and more serious than suicide, prostitution, abortion, euthanasia, divorce and homosexuality. The trend of opinion on the justifiability of tax evasion has been mixed since the first Swiss survey was taken in 1989. General attitudes because more acceptable toward tax evasion in the 1990s, then because far less acceptable toward the practice in the following decade. Although the present study focuses on Switzerland, the methodology used in the present study could serve as a template for research on other countries or regions. A bibliography of further reading is also included, along with links to more than 80 other tax evasion studies.

A Demographic Study of South African Attitudes on Tax Evasion

A number of studies have examined the relationship between tax collection and various demographic variables. However, until recently most of those studies have involved a United States sample population. The Internal Revenue Service provides demographic data for researchers on a regular basis. The present study goes beyond those studies in several important ways. For one, it uses data on South Africa taken from the World Values database. Not much work has been done on the South African tax or public finance system. Thus, the present study expands on the very limited research done on South African public finance. The present study expands on existing literature in at least two other ways as well. For one, it examines how various demographics interact with attitudes toward tax evasion. Secondly, we examine several demographic variables that were not examined in prior studies. One of the questions in the World Values database asked whether it would be justifiable to cheat on taxes if it were possible to do so. Respondents were asked to choose a number from 1 to 10 to indicate the extent of their support for tax evasion. This study examines those responses, both overall and through the prism of more than 20 demographic variables. A trend analysis is also done to determine whether South African attitudes regarding tax evasion have changed in recent years. A comparison is made with other ethical issues to determine the relative seriousness of tax evasion. The study found that attitudes toward the justifiability of tax evasion often do vary by demographic variable. Tax evasion was found to be a less serious offense than accepting a bribe, suicide or wife beating, equally as serious as prostitution, and more serious than receiving government benefits to which you are not entitled, avoiding a fare on public transport or euthanasia. The trend of opinion on the justifiability of tax evasion has been nonlinear. It is more acceptable in the most recent survey than it was in 1996 but less acceptable than it was in 1990 or 2001. Although the present study focuses on South Africa, the methodology used in the present study could serve as a template for research on other countries or regions. A bibliography of further reading is also included, along with links to more than 80 other tax evasion studies.

A Tale of Two Outcomes: Storytelling in Lobato v. State

Education reform advocates, students and parents have challenged the equality and adequacy of public school finance systems for four decades. Legal scholars have examined this large body of cases from various angles. The result is a deep body of scholarship concerning school finance litigation. Similarly, there is a robust body of scholarship addressing storytelling — the use of narrative theory — in the law. The scholarly conversation about narrativity in the law began approximately 30 years ago, and originated in the feminist legal theory and critical race theory movements in legal scholarship. This scholarship then entered the mainstream of legal scholarship and stressed the importance of storytelling in litigation and legal scholarship itself. As with scholarship on school finance litigation, today there are hundreds of articles exploring the narrative theory and the law.Notwithstanding these two rich strands of legal scholarship, the two have not yet intersected. Thus, no article has analyzed school finance litigation through the lens of storytelling and narrative theory. This Article connects storytelling scholarship and school finance litigation scholarship through the analysis of one case, Lobato v. State, in which school districts, students and parents challenged the constitutionality of Colorado’s school finance system. This Article analyzes the plaintiffs’ case, the trial court decision, and the Colorado Supreme Court opinion through the lens of narrative theory. It concludes that when compelling stories are told in school finance cases, plaintiffs will prevail. Moreover, it asserts that when courts ignore the call of plaintiffs’ stories, and thus find against them, such stories can still make a difference: The stories can become part of the larger public dialogue and engender real and concrete systemic changes.

The French society of geriatrics and gerontology position paper on the concept of integration Part one

The concept of integrated services delivery, although dating from the 1990s, has only recently appeared in the French public health policy. To clarify the concept and its adaptation to the reality of the French systems of healthcare and social services, the French Society of Geriatrics and Gerontology established an interdisciplinary working group. This article reports the group's findings according to three axes: the definition of integration, the objectives of this organizational approach and the means needed to achieve them. Analysis of the literature indicated that integration is a process that aims to overcome the fragmentation of services for vulnerable people. This process requires a multilevel approach, particularly concerning how to modify public policies and financing systems. Notably, all relevant levels need to develop shared processes, tools, resources, finance, interventions and feed-back on the latter. Indeed, this sharing is the ultimate proof of evolution towards integration. In this first part of the position paper, its authors analyzed integrated care definitions used in international literature in view of designing the most important components of integrated care. The examination of this concept must be articulated with the idea of "coordination" which has been the cornerstone of the majority of public policies applied to the field of geriatrics and gerontology since the 1960s in France. The components of integrated care highlight that it is an ambitious process leading to real systemic modification. The authors also have proposed to open up a dialogue between citizens' aspirations and integrated care objectives with the aim to verify that the latter respond to the needs as expressed by the targeted group.

The Impact of State Supreme Court Decisions on Public School Finance

Beginning with Serrano v. Priest in 1971, equity-based decisions issued by state supreme courts led to a decrease in cross-district inequality in per pupil expenditures. In subsequent years, more state supreme courts overturned existing systems of public school finance for failing to provide adequate education to students living in poor school districts. Adequacy-based decisions have not produced measurable changes in cross-district inequality in expenditures, but have led to higher overall levels of funding for public education. The nationwide increase in per pupil expenditures over the past several decades is, however, largely the product of growth in personal incomes and a decline in the relative size of the cohort of school-age children, and not of court-ordered finance reforms. In California, after Serrano and the most far-reaching equalization reforms implemented anywhere in the country, the association between the wealth of a school district and educational quality remains strong and persistent. If one’s concern is the quality of education that students receive and not the amount of money spent on them, the victories that reformers have won in the courts have been hollow victories.

Multiannual budgetary framework in the Republic of Lithuania

It is recognised that the successful functioning of a state as a political organisation requires appropriate funds that are fi rst of all collected in the state budget. In his book Public Finance published back in 1892, Charles F. Bastable stated that ‘the collection of funds for state purposes and the use of the resources so obtained is [...] a vital part of the political organisation’. A state, in order to achieve the objectives set to it as a political organisation, must collect the funds required to implement these objectives, distribute and use them in a rational manner, i.e. conduct appropriate activities in the sphere of public fi nance. This is not possible without developing an appropriate regulatory framework for the accumulation and use of state funds manifested as a whole of relevant legal rules and their enforcement. At the same time, the development of an independent system of public fi nance and its regulatory framework should be viewed as an essential precondition of independence of a state. This is especially relevant for the Republic of Lithuania (hereinafter – ‘Lithuania’) which after the restoration of independence had to take immediate steps to build a system of its public fi nance as an independent state since previously Lithuania had had neither an autonomous budget nor an independent tax or monetary system, i.e. it had had no fi nancial independence. It is no accident that the Provisional Basic Law of Lithuania approved by the Law of 11 January 1990 already included provisions on the budgetary framework of Lithuania as an independent state. According to Article 47(1) of the Provisional Basic Law ‘the budgetary framework of the Republic of Lithuania shall consist of autonomous budgets of the State of Lithuania and

Gender Responsive Budgeting and Fiscal Decentralisation in Haryana: A Preliminary Appraisal

Recognised as the largest single source of financing for gender equality and women's empowerment, government budgets, working through national and sub-national budgets, strive to be translated into practical policies and programmes. Recommendations are made on how government can better integrate a gender perspective into their public finance systems as well as increase the participation of women in macroeconomic and budgetary policy formulation. Budget is an important tool in the hands of state for affirmative action for improvement of gender relations through reduction of gender gap in the development process. It can help to reduce economic inequalities, between men and women as well as between the rich and the poor. Understanding the relationship between macroeconomic policies and the union budget, state budget and the local self-government institutions in the context of economic reforms and globalisation are must as it has influenced women's lives in several ways.

Kommunalhaushalte am Abgrund? Ein Regimedefekt

From a practical and academic point of view the journal Verwaltung und Management (VM) contains reports about leadership and management, public service, structures and procedures, human resources development, IT in administration, IT systems, public finance, budget and accounting systems. It provides a professional forum for mutual exchange of ideas and experience to enhance efficiency and productivity in the public sector.

IT-gestützte Abwicklung von Drittmittelprojekten

From a practical and academic point of view the journal Verwaltung und Management (VM) contains reports about leadership and management, public service, structures and procedures, human resources development, IT in administration, IT systems, public finance, budget and accounting systems. It provides a professional forum for mutual exchange of ideas and experience to enhance efficiency and productivity in the public sector. This journal addresses leaders and scholars in administration, social scientists, consultants, IT system houses and education centers. Website: www.vum.nomos.de

Auf dem Weg zum De-Aktivierenden Staat?

From a practical and academic point of view the journal Verwaltung und Management (VM) contains reports about leadership and management, public service, structures and procedures, human resources development, IT in administration, IT systems, public finance, budget and accounting systems. It provides a professional forum for mutual exchange of ideas and experience to enhance efficiency and productivity in the public sector. This journal addresses leaders and scholars in administration, social scientists, consultants, IT system houses and education centers. Website: www.vum.nomos.de

Akzeptanz durch Beteiligung?

From a practical and academic point of view the journal Verwaltung und Management (VM) contains reports about leadership and management, public service, structures and procedures, human resources development, IT in administration, IT systems, public finance, budget and accounting systems. It provides a professional forum for mutual exchange of ideas and experience to enhance efficiency and productivity in the public sector. This journal addresses leaders and scholars in administration, social scientists, consultants, IT system houses and education centers. Website: www.vum.nomos.de

Plädoyer für eine verwaltungswissenschaftliche Gestaltungsforschung im E-Government oder Stein-Hardenberg 2.0

From a practical and academic point of view the journal Verwaltung und Management (VM) contains reports about leadership and management, public service, structures and procedures, human resources development, IT in administration, IT systems, public finance, budget and accounting systems. It provides a professional forum for mutual exchange of ideas and experience to enhance efficiency and productivity in the public sector. This journal addresses leaders and scholars in administration, social scientists, consultants, IT system houses and education centers. Website: www.vum.nomos.de

Regulatory framework for financial reporting in Serbia

This paper deals with matters related to the regulatory framework for financial reporting in Serbia. For Serbia, as a country which is still in the process of transition and has not yet implemented the necessary reforms and created market institutions, financial reporting and accounting reforms are one of the key items in the process of creation of the new market environment for business operations of firms, investments, faster economic growth and efficient functioning of the public sector and financial regulatory systems. The regulatory framework of financial reporting in Serbia includes consideration of the development and results of models and standards for the disclosure of financial information in Serbia (which has been a country in transition since 2001) which implies help from international donors. The paper emphasizes the directions and needs for further reforms and development of accounting and auditing in Serbia, while the results of the so-far reforms have been evaluated with a view and criteria of future needs and needs for the improvement of corporate governance standards. That approach enabled observation of plans, actions and proposals for further reforms in terms of revealing and publicizing financial information in financial reports in Serbia. Speaking of the regulatory framework, a very significant aspect is the aspect of timeliness of financial reporting and audit reports in Serbia which has to be analyzed based on contemporary literature and using the appropriate methodological framework. In fact, this model must be attested in practice with a view to making recommendations in the area of quality improvement of timely disclosure of financial information in Serbia. Although timeliness is undoubtedly a very important aspect of financial reporting, it will not be addressed in greater detail by the authors of this paper. The authors of this paper mainly deal with the issue of regulatory financial framework in Serbia. In the concluding part, authors analyze the regulatory framework of financial reporting with all its advantages and disadvantages, while also offering suggestions for its improvement in the future.