Public Treasury Research Articles

El modelo secuencial en el análisis de políticas públicas: el caso de la política pública en investigación científica y tecnológica de la UNAH

Si bien, se contempla en el análisis que la política pública en investigación científica de la UNAH ha tenido una implementación sin sobresaltos (solo los ocurridos en el país, como el golpe de Estado en 2009 y la crisis financiera en 2008) que podría tener repercusiones en cambios agresivos de políticas públicas, coaliciones promotoras divergentes en la implementación, o problemas de financiamiento porque su fuente proviene del tesoro público, que afirma que dicha política pública cuenta con el compromiso de todos los miembros de la comunidad universitaria. La legitimidad del gobierno del sistema es considerable, ya que miembros del mismo sistema son quienes lo forman y tienen las atribuciones legales para la construcción y modificación de políticas públicas, esto es una fortaleza, a pesar de que la etapa de formulación de políticas las soluciones públicas y alternativas al problema público se construyeron en un momento de gran conflicto y no en las mejores condiciones del contexto, porque el período de mandato de la Comisión de Transición fue moderadamente corto. Aunque las tareas encomendadas por la Comisión de Transición, propuestas en 2005 en el Plan General de Reforma Integral de la UNAH, no se completaron, se desarrollaron acciones de política dirigidas a dichos productos, buscando su sostenibilidad.

Clientelismo político en la gestión pública: Características y consecuencias como forma de dominación política

La investigación tuvo por objetivo analizar el clientelismo político en la gestión pública municipal considerando sus características y consecuencias como forma de dominación política en el municipio Valledupar departamento del Cesar, Colombia durante el periodo 2011 a 2015. El estudio siguió una metodología cualitativa, de tipo documental hermenéutica interpretativa con un diseño bibliográfico y sustentado en autores como Machado (2007), González (2007), Graziano (1975), Kitschelt, (2007), entre otros.Como instrumento de recolección de datos, se utilizó la ficha y la técnica fue el subrayado de los documentos revisados, tales como programas de gobierno, memoria y cuentas, Leyes de la República de Colombia, reglamentos y sentencias sobre el objeto de estudio. Luego de haber analizado los hallazgos, partiendo de los aportes de los teóricos más la interpretación del investigador, se deriva que las características más importantes del clientelismo son la colonización del aparato estatal, asignación de puestos burocráticos y flujo de dineros estatales. Como consecuencias, tiene que las instituciones participantes en relaciones de clientelismo, terminan dependiendo del poder político para recibir privilegios o favores generando en desigualdad de oportunidades con aquellas fuera de dicha relación. Además, los recursos financieros para obtener los favores de la clientela, proceden por lo general, del erario público cuando éstos deberían ser empleados en las prioridades del país. En conclusión, el clientelismo ha permeado el sistema político colombiano a nivel municipal, estableciendo relaciones jerárquicas desiguales, brindando la promoción de votos a cambio de protección, dispensa de favores o asignación de recursos públicos. Esta situación, desvirtúa el empoderamiento de la ciudadanía en cuanto a participar de forma autónoma en los procesos electorales.

Judicialização da política pública de saúde: interação entre o sistema político e o sistema jurídico na Região Sul do Brasil

Objetivo: investigou-se a interação entre os sistemas jurídico e político, através do arcabouço legal e infralegal utilizado pelos autores, réus e juízes em processos de solicitação de medicamentos, insumos e internações. Métodos: estudo descritivo- analítico, de base qualitativa, realizado com dados primários acessados na Procuradoria Geral do Estado do Rio Grande do Sul, para analisar os processos sentenciados em primeira instância, nas Varas da Fazenda Pública da Capital, nos anos de 2012 e 2013. Resultados: na amostra de 299 processos, apurou-se que 58,7% solicitavam medicamentos, 24% insumos para saúde e 17,3% internações. Na fundamentação legal, os autores utilizaram portarias do Ministério da Saúde, bem como as Constituições Federal e Estadual, além da Lei 8.080/90. Na contestação, o réu utilizou-se de resoluções da Comissão Intergestora Bipartite e portarias do MS, entre outros. Os magistrados fundamentaram suas decisões na mesma legislação utilizada pelos autores e réus, não utilizando normas infralegais. Conclusão: os profissionais da área jurídica utilizam basicamente a Constituição e normas legais, desprezando-se o arcabouço infralegal, onde está inserida a política pública.

Prospectiva Estratégica aplicada a la hacienda pública: Un ejercicio para la gestión de sus activos y pasivos al año 2030

Este trabajo muestra una aplicación del planeamiento estratégico prospectivo como herra-mienta para mejorar la toma de decisiones a futuro dentro del estado. Para ello, se utiliza el método de escenarios y estrategia prospectiva aplicado a un ejercicio de mejora de la gestión del patrimonio financiero de la hacienda pública de una economía pequeña, abierta y parcial-mente dolarizada como la peruana. En el ejercicio se diseñaron cinco escenarios futuros po-sibles a partir de los cuales se construyó un escenario apuesta, tomando como referencia los resultados actuales y las lecciones del pasado, con el fin de responder a lo que podría suce-der (riesgos y oportunidades) y a las acciones estratégicas que se deberían implementar para alcanzar los objetivos de dicho escenario. En el documento se reconoce la diferente impor-tancia histórica dada a la prospectiva como herramienta de anticipación estratégica dentro de los estados de los países desarrollados frente a la que, desafortunadamente, no se le ha da-do en la mayoría de países latinoamericanos. Por ello, se espera que documento contribuya a difundir la viabilidad de su aplicación gubernamental de dichos países. Clasificación JEL: C90, E62, G00, O38.

"For Conscience Sake": Quaker Campaigns Against Legislative Chaplaincies, 1789–1797

"For Conscience Sake":Quaker Campaigns Against Legislative Chaplaincies, 1789–1797 S. Spencer Wells (bio) In November 1791, Free Quaker Samuel Wetherill made a provocative overture. Standing before Philadelphia's Society for Attaining Useful Knowledge, the former Friend took the United States fledgling federal government to task for obliging American citizens to "maintain or contribute to maintain a ministry which their conscience disapproves." It did so, he asserted with the impassioned zeal and "independence of a freeman," by requiring Americans to pay taxes towards the support of congressional chaplaincies. Because the practice threatened to invade the "rights of the people" it deserved no "legislative sanction." Wetherill made his concluding point with adamancy: the congressional chaplaincy deserved to be abolished forthwith.1 While American chaplaincies, both civil and military, have come under increased historical scrutiny in recent years, early national criticism of governmental chaplains has not been fully accounted for. According to common understanding, only a few late-eighteenth century Virginians spoke out against chaplains serving in the nation's legislative halls. Baptist leader John Leland in 1790 within the pages of the Virginia Chronicle spoke out against the "unconstitutional" practice of "paying the chaplains of the [national] civil and military departments out of the public treasury." James Madison privately concurred somewhat belatedly almost three decades later in letters to sympathetic colleagues. Both individuals are seen as exceptions rather than the rule. To be sure, chaplains serving in state and national legislative bodies did not inspire widespread resistance among citizens of the early American Republic. But condemnation of the ways in which such appointments unduly mixed church and state did spread beyond select presidents and evangelical leaders alone. Though Friends are not often recognized for the part they played in calling for the disestablishment of state churches in the wake of the American Revolution, throughout the 1790s a select number took it upon themselves to [End Page 1] speak out against chaplaincies in an organized public fashion. Where Wetherill chose to address his pointed comments to an assembly of his peers, Quakers belonging to Virginia Yearly Meeting pressed further afield, repeatedly petitioning their state assembly to do away with its own democratically elected chaplains. Though both endeavors proved unsuccessful in the end, close examinations of Friends' short-lived campaigns against state and federally-sponsored chaplains not only provides evidence that criticism of state-sponsored chaplains was more widespread than previously imagined, but also provides clues as to why Quakers have been so often overlooked in previous studies of early national chaplaincies and the separation of church and state.2 Critiquing Chaplaincies: Samuel Wetherill, Free Quaker When Samuel Wetherill laid out his précis against congressional chaplains he well understood the dangers of mixing religion and politics. Little more than a decade before, Wetherill found himself on the short end of Quakers' disciplinary stick after tendering his loyalty to Pennsylvania's revolutionary government. Following his disownment in 1779 for setting Friends' calls for neutrality at naught by "making himself a party in the public commotions" then "prevailing," Wetherill began taking steps to gather similarly excised Friends under a common religious roof. The resulting community of faith, The Society of Free Quakers, attempted to assert their continued allegiance to Quaker principles such as the Inward Light, even as they concurrently ended practices of disownment in their own society. Wetherill's brush with Quaker discipline tinged the remainder of his life. Thereafter, Wetherill increasingly devoted himself to protecting the freedoms of conscience and private judgment whenever and wherever he believed them to be threatened with attack—both within the church and the larger American polity.3 By 1791, most Americans accepted governmental chaplains as a matter of course. During the War of Independence, the Continental Congress hired chaplains to open their deliberations with prayer, while Commander-in-Chief George Washington went out of his way to issue calls for chaplains to accompany the troops he commanded in an effort to instill order, decorum, and Christian patriotism within the ranks. Though members of the Constitutional Convention did not hire a chaplain, the first Federal Congress lost little time appointing their own. Shortly after convening in April of 1789, the Senate quickly moved to create a five...

IMPLEMENTASI KEBIJAKAN PEMERINTAH TENTANG PENGALOKASIAN DANA PAJAK DARI PENERIMAAN PAJAK PENERANGAN JALAN TERHADAP PENYEDIAAN PENERANGAN JALAN UMUM DI KABUPATEN MINAHASA

Earmarking Tax is the allocation of a certain amount of local revenue (especially tax) to fund public services in accordance with the type of tax levied. One type of tax from this policy is street lighting taxes whose funds are allocated for the provision of street lighting. Special street lighting tax no minimum amount should be allocated to ensure the availability of funds, then only adjust to the needs of the region. The purpose of this study is to analyze the implementation earmarking tax funds from street lighting tax revenue on the provision of street lighting in Minahasa District. The method used is qualitative descriptive method. From the research results can be seen that the policy of appropriation of tax funds has been applied in accordance with existing regulations in Minahasa regency as regulated in Minahasa District Regulation No. 1 of 2011 this is because more than a portion of funds from street lighting tax revenue has been allocated for the provision of lighting road that is equal to 57,55%. Earmarking tax in Minahasa District goes hand in hand with the APBD system, which is through the regional public treasury in terms of income and expenditure.Keywords: Earmarking Tax, street lighting tax.

Pengelolaan Dana Bantuan Operasional Sekolah di SD N Kemasan I Surakarta

This study aims to describe (1) Planning of school operational funds (BOS) (2)the implementation of school operational funds (BOS) (3) accountability of schooloperational funds (BOS) on Elementary School of Kemasan I Surakarta. This studyused a qualitative research with a ethnographic approach. The technique of collecting data through interviews, observation, and dokumentasi. Data analysis technique is done by using several stages of data collection, data reduction, data presentation, and data verification. Testing the validity of the data using triangulation techniques sources and methods. The results of the study concluded (1) in the planning process components involved, among others, the principal in charge, the school treasurer, board of teachers and school committee. The planning process begins with preparing RAKS (2) The implementation of BOS management begins with withdrawals made treasurer as required by leaving a minimum balance in the bank. Expenses that are not included in the 13 items in the governance of the BOS funds using dues infak students held every Friday. (3) The accountability of the BOS through a report done gradually every day. In the BOS management there are several books of governance must be made that the public treasury Books, General Treasury Ledger, Ledger and Ledger Bank Tax.

Economic Analysis for Effects of Policies to Support Price of Products and Prices of Inputs for Meat in Iraq

This work aims to measure the cost of supporting both the product price support policy and also support input prices, then the comparison between the two policies for their preference between them. The problem of study that the state when implementing the two policies bear sums from the public treasury. Analysis based on the collection of data from the sample of study, a beef and fish meat contains time series on prices, production and consumption depends on the style of mathematics to get the results. The results arrived that the state gets revenue through support product price policy, but the returns were not in the producers have been negatively affected consumer prices up meat. On the other hand the state bore the costs by supporting input prices in order to be provided to producers. Therefore we prefer the input support policy for the economic and productivity. The study recommends that support the agricultural sector policy planning and rehabilitation support commodity price policy.

IMPLEMENTASI PENGALOKASIAN DANA PAJAK (EARMARKING TAX) DARI PENERIMAAN PAJAK ROKOK TERHADAP UPAYA KESEHATAN MASYARAKAT DI PROVINSI SULAWESI UTARA

The cigarette tax is applied in the province of North Sulawesi in 2014. Cigarette tax is a regulate tax that is specific to the health, then the purpose of applying cigarette tax is to protect the public against the dangers of cigarettes. Therefore, cigarette tax in earmarking tax policy is allocated at least 50% for public health service. The purpose of this study is to analyze the implementation of earmarking tax of Cigarettes tax to public health services in North Sulawesi Province has been in accordance with applicable legislation. The method used is descriptive qualitative. The results of this study can be seen that for the year 2016, earmarking tax policy of tobacco tax has not been applied in accordance with the appropriate. This is because spending on public health efforts has not reached the minimum value of 50% of tax revenues for provinces. Earmarking tax in North Sulawesi province runs with revenue and expenditure budget system (APBD), which is implemented through the regional public treasury account (RKUD) in terms of income and expenditure. Dinas Kesehatan as an agency that budgeted for public health effort would improve public health service standard by maximizing spending for the designation. Agencies related to the cigarette tax budgeting policy would prescribe standard operating procedures so that control over these policies can be done as appropriateKeywords: Earmarking tax policy, cigarette tax

La legislación de Augusto

El presente trabajo tiene por finalidad realizar un breve comentario de algunas de las instituciones del Ordenamiento Juridico Romano, como la sucesion hereditaria del Estado, la reforma fiscal, la creacion del servicio publico de policia o los delitos de apropiacion o desviacion del dinero publico, que creadas ex novo, o reformadas, por la legislacion augustea, resultan de especial interes, al margen de las mas conocidas y estudiadas disposiciones de Augusto en materia de matrimonio, legislacion provincial y municipal, ciudadania y libertad.

LEGAL CHALLENGES CONCERNING SOME BENEFICIARIES OF ESTATES GOVERNED BY ISLAMIC LAW IN NIGERIA

Under Islamic law, succession is divided into inheritance (mirath) and wills (wasiyyah) with detailed rules on how the estate of a deceased Muslim should be distributed. Islamic law of succession of the Maliki school is applicable in Nigeria as part of the personal law of Muslims. The application of Islamic legal norms in the country is generally limited by the parameters set by the state. Islamic law and its administration face many challenges from the absence of a legal framework for a systematic administration of estates governed by Islamic law. Other challenges come from the cultures and social practices of the people and from international human rights law and the bill of rights in the Nigerian constitution that vary from some provisions of Islamic succession law. This article analyses the effects of the above on the following classes of beneficiaries: non-Muslims, female heirs, illegitimate children, adopted children, heirs outside the jurisdiction of the court, orphaned grandchildren, dissenting heirs whose concurrence is required, successors to deceased heirs, and the Bait ul-Mal (‘Public Treasury’). The article found that in the face of these challenges, Nigeria remains largely faithful to the Maliki School. The article suggests areas where more compliance with Islamic law is needed.

Public Procurement: A Competition Perspective

Public procurement of goods and services accounts for 25–30 percentage of GDP in developing countries. Since this involves public resources, it is important to optimise efficiency of procurement which in turn is positively correlated with the level of competition in the market. Paradoxically, various factors make public procurement especially vulnerable to a host of anti-competitive practices. The article examines various anti-competitive practices that may potentially affect the efficiency of public procurement as well as ‘red flags’ in various stages of the bidding process that could possibly point to bid rigging. However, by properly designing the procurement process, risks of bid rigging can be significantly reduced. Data from various countries show huge savings to public treasuries resulting from implementation of public procurement reforms. The article also attempts to discuss the evolution of competition law in India over the last seven years of operation of the Competition Act, 2002. Apart from the crucial role of the Competition Authorities, the article underlines the need for procurers to be proactive. Effective public procurement reforms in India would require close cooperation among various stakeholders, such as the Department of Expenditure, Central Vigilance Commission (CVC), Comptroller and Auditor General (CAG), Competition Commission of India (CCI) as well as procurers.

THE ECONOMIC AND ENVIRONMENTAL IMPACT OF THE PHENOMENON OF TAX EVASION IN EGYPT (FROM 2000 TO 2010)

The tax evasion, which is the taxpayer's attempt to pay off the payment of his taxes and non-compliance, is a barrier to achieve one of the basic and basic goals in the financing of the treasury revenues sufficient to cover the general needs, at a time when the country suffers from financial difficulties and increase the need to invest in addition to the problems of indebtedness, this has made it necessary to focus on the tax and make it an essential source of treasury financing. Therefore, any attempt to avoid the negative effects of pollution of the environment necessitates the necessity of pricing and estimating the value of the external effects and introducing these values within the special or internal costs of the economic unit. Partly and nationally, the external cost of pollution is the amount of increased and growing losses to society or the national economy as a result of environmental pollution. Tax evasion is a serious phenomenon that affects the public treasury, where countries miss a significant part of the financial resources. This results in the failure of the state to make public expenditure to the fullest extent. Hence, it is possible to identify the problem and questions of the study. Therefore, the researcher decided to clarify the real dimensions of this phenomenon The positive tax plays on the economy and the preservation of the environment. Egypt has witnessed a sharp collision in the phenomenon of tax evasion, and if this study is to clarify the importance of the tax as a basic financial resource in any country especially in the Arab Republic of Egypt and the statement of the economic and environmental effects of tax evasion during the period from 2000 to 2010, During this period, and to indicate the impact of this phenomenon on the economy and the environment also to clarify ways and means to combat the phenomenon of tax evasion. The study included the concept and importance of taxation and its objectives and effects on development, and the importance of taxes in addressing economic and environmental problems through the general budget, to identify the tax evasion and its manifestations in terms of terms and forms and methods of tax evasion, and identify the most important reasons that lead to evasion of payment of tax, As well as the impact of tax evasion on the economy and the environment and explain how to deal with the use of modern trends and how to use tax policies in combating environmental pollution and reduce tax evasion. The study found that there is a significant statistical correlation between tax evasion and the effectiveness of the Egyptian tax system, as well as the existence of a significant statistical correlation between tax evasion and the reduction of pollution of the environment. The study reached the importance of granting all powers to the competent authority to protect the environment The implementation and implementation of environmental protection, and decentralized administrations to consider granting exemptions and tax incentives, as well as to monitor and verify the implementation of the grant or incentive for exemption .

Government Decentralization Program in Indonesia

Without much preparation, Indonesia, in 2000, at a stroke replaced the previous system of centralized government and development planning with a wide range of decentralization programs. The reforms gave greater authority, political power, and financial resources directly to regencies and municipalities, bypassing the provinces. The powers transferred include those of executing a wide range of responsibilities in the areas of health, primary and middle-level education, public works, environment, communication, transport, agriculture, manufacturing, and other economic sectors. At the same time, the government replaced the antiquated cash-based, single-entry system of public finance with a modern double-entry accounting system that uses a single treasury account; is performance based; and has transparent management of the public treasury, tight expenditure and financial controls with performance indicators, computerized reporting, and a tightly scheduled auditing system. On the positive side, unlike in many developing and transition countries, the decentralization program in Indonesia has not caused major political or economic problems. However, the decentralization program was ill prepared and not carried out in a logical order for two reasons. First, the capacity of subnational governments to produce public and private goods, increase productivity and employment, and promote economic growth in their jurisdictions, was not increased. Because of the long tradition of centralization, local government never built the capacity to carry out economic planning and undertake initiatives to promote local economic growth. Before the reform, the local governments had mainly functioned as implementing agencies of national policies and programs. Second, the number of good financial managers, as required by the new laws of public treasury and auditing, was also limited and needed to be trained. The rising revenues of local governments do not follow their increasing government functions to promote economic development that could potentially cause fiscal imbalances.

Le competenze della Corte dei conti in materia di anticorruzione

The writer analyzes the role of the Court of Auditors , organ of control and judge of the responsibility, in the prevention's activities and contrast's activities of the corruption, to protect the good performance of the public administration and to guarantee the integrity of the public treasury .

Analytical Review of Body Damage Compensation Fund in Article 10 Third Party Insurance

<p>Body Damage Compensation Fund subject to Article ten of Law for Responsibility of Owners of Motor Vehicles is relatively a new legislative installation in Iran; it has been effective since 1968 in relation to victims under Article ten of the Law. Up to 2008, the Fund had not a significant role in due to lack of sufficient resources the subjects’ compensation. With the replacement of Amendment to Law on Third Party Insurance in 2008, the legislators have increased the amount of commitments in addition to paying a particular attention to Fund’s sources of income under Article 4 of this law. It resulted in gradual increase in the effective role of the Fund among other installations such as Public Treasury Fund. Despite the passage of about 40 years from the installations of this fund in Iran, the legal community, particularly judges and lawyers and legal experts are still unfamiliar with nature, role, and tasks of the Fund. The legal nature of the fund has not been discussed yet<strong> </strong>and its position has not been compared to other resources. Due to poor structure, insufficient financial resources, limited obligations, and lack of covering all damaged persons, the compensation fund had not been effectiveness until 2008. Its explanation is not only useful for juridical system and important for issuance of sentences but also it is helpful in the recognition of the obligations. In addition to taking into account the definition of the fund, this article ties to compare the Iranian version to one of the most developed systems in the world, New Zealand. It will show that the fund is responsible for the damages and it is regarded as a complementary means for compensating the damages having been imposed on innocent victims while its place is clear among other institutions.</p>

Prognoses of traffic for the designed airport in Opole

The author describes how Polish transportation law has been changing over past 25 years, during polish transformation after 1989. The author himself took part in the activities he writes about. He described transformations of ownership structure of enterprises that 25 years ago belonged to the Public Treasury.

Transformation of transport law in the quarter century, 1990 – 2015

The author describes how Polish transportation law has been changing over past 25 years, during polish transformation after 1989. The author himself took part in the activities he writes about. He described transformations of ownership structure of enterprises that 25 years ago belonged to the Public Treasury.

Negative Feststellungsklage bei unberechtigter Abmahnung

Over time the consecration of political and democratic social models have allowed to convert the process into a category of an instrument or alternative in exercising the fundamental right to Access Justice; it is an Instrument, certainly, but it is an indispensable instrument in achieving this and it became a guarantor of citizens, with the right to claim protection and to do so from parameters that responded from a formal structure to the achievements that modern constitutionalism has achieved. We might think the world has changed. And with this change society and Justice has also undergone transformations. The panorama that we live offers us a desperate search for a model of Justice in which prevails in the reduction of costs of the public treasury. This economic vision that inspires national, supranational and international policies has inspired reforms, has led to changes, justified absences and minimized the process. This, as a conquest of civilization in the context of conflict resolution, became the nuclear axis of a model of social justice in which citizens acquired the leading role and the protective state assumed the role of guaranteeing them to facilitate real Access to Justice for all. The importance of knowledge and management of the process led to the consolidation of university education in the process, with the subject of and with a very important amount of scientific work that has allowed to maintain the study of the process, besides the jurisdiction and the action, in one of the core-subjects of legal studies. The 21st century has dawned, however, with a very different reality. For many reasons, it is easy to observe how in the most prestigious foreign universities the subject of Procedural Law disappears from the curriculum of law, and the Chairs of Procedural or Process Law are replaced by Justice, Litigation “ADR, Evidence or Sentencing. Obviously, the process has not disappeared. There it is, and it is subject to changes, successive modifications, constantly, some of them are contradictory, almost as if you wanted to find it in a pill of happiness, as a method of transferring it to a third the competence to solve all evils. And, of course, we want a quick response, without excessive cost and favorable to anyone asks for it. The consequence of all this has led to the creation of a collapsed procedural model, without the adequate means to respond to this litigation explosion to which OLSON referred to at the end of the last century, generating a great dissatisfaction among citizens.

Límites entre el ahorro fiscal y la defraudación punible: las actuaciones en fraude a la ley tributaria

Abstract. Throughout Europe and in particular in Spain, scholars have noticed growing and disturbing case-law which confuses cases of tax fraud with the simulation provided for in the objective description of the tax crimes, showing a clear trend to benefit the financial interests of the Public Treasury over the principles of modern Criminal Law, inspired by the principle of democracy. Fortunately, the decision of the Spanish Constitutional Tribunal n.o 120/2005 of May 10, which had a great impact both among scholars and in daily practice, reestablished the apparently lost dogmatic rationality. In the present article, the author analyzes the technical aspects of the decision, as well as its dogmatic implications, in order to clarify whether certain behaviors qualified as tax fraud fall within the scope of the description of the tax crime or, on the contrary, such analogy implies a violation of the principle of legality, as may be qualified as an analogy in malam partem.