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11.634  Articles
1 of 1.164 pages  |  10  records  |  more records»
The state, as an entity, has the authority to obtain income from taxes from its citizens. However, to develop, there is a need for financial management in the tax arrangements received. This tax regulation is a fiscal policy that can be useful in overcomi... see more

The article proposes to critically discuss the concept of fiscal democracy as operationalized by the means of the Steuerle-Roeper Index. It is assumed that the contemporary sociohistorical context comprises a scenario of crisis or decline of democracies, ... see more

Objective: to evaluate the relationship between fiscal transparency and the degree of democracy of countries.Method: to measure the proxies, the Open Budget Index and Democracy Index indicators were used, with data from 2006 to 2019, which were evaluated ... see more

This paper investigates both the indirect (i.e. the existence) and the direct effects (i.e. the usage) of direct democracy institutions on major fiscal outcomes across the United States over the 1992-2009 period. Being based on a more recent time span tha... see more

DOI: 10.12957/dep.2016.22185Resumo O texto apresenta o conceito de perversão do direito em suas três figuras: fuga do direito, legalidade discriminatória e zona de autarquia. Além disso, discute seis casos de perversão do direito. Perverter o direito... see more

Resumen:El recurrente debate sobre la crisis de la representación, posiblemente tan antiguo como la representación misma, adquiere en el presente especial relevancia alrededor de la crítica a los partidos políticos y a su rol en la democracia. Si bien el ... see more

Resumen:El recurrente debate sobre la crisis de la representación, posiblemente tan antiguo como la representación misma, adquiere en el presente especial relevancia alrededor de la crítica a los partidos políticos y a su rol en la democracia. Si bien el ... see more

The economic literature has often explained the causes of macroeconomic instability by purely economic arguments. Monetary and fiscal policies have been considered as the exclusive tools for ensuring macroeconomic stability and reducing inflation. The pur... see more

Goal of this research is promoting human development in Indonesia through fiscal decentralization. In general, funds decentralization, economic growth, public expenditure, and a decline in total poor population in the autonomous region provide significant... see more

1 of 1.164 pages  |  10  records  |  more records»