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Robi Cahyadi Kurniawan,Dodi Faedlulloh,Arizka Warganegara,Dedy Hermawan
As a transit area for economic activities between the islands of Sumatra and Java, Lampung Province has a high risk of becoming a point of virus transmission. Local governments must be able to deal with Covid-19. This study aims to assess the capacity of...
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João Gonsalo de Moura,Eden do Carmo Soares Júnior,Alan Vasconcelos dos Santos,Ricardo Zimbrão Affonso de Paula,César Augustus Labre Lemos de Freitas
Pág. 347 - 365
O presente estudo tem por objetivo analisar o status da gestão das receitas próprias nos municípios maranhenses, identificando alguns elementos explicativos que possam ser associados a uma boa gestão fiscal no âmbito municipal. Recorrendo ao uso da análi...
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Antonio Di Majo
Pág. 237 - 259
Il saggio ripercorre i caratteri salienti della storia delle finanze pubbliche del mondo occidentale con particolare riguardo al processo di formazione, stesura, e approvazione dei bilanci pubblici al fine di spiegare l?evoluzione generale del budgeting ...
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Colin Williams
Those engaging in tax non-compliance have been conventionally explained as rational economic actors partaking when the benefits outweigh the costs, and thus public administrations have sought to enforce compliance using a deterrence approach which increa...
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Shanty Oktavilia, Fafurida Fafurida, Yozi Aulia Rahman, Ririn Bella Silvia
Pág. 136 - 143
This study discusses the development of fiscal capacity in Central Java, Indonesia. The purpose of this study is to analyze internal and external factors that increase regional fiscal capacity, and formulate strategies by analyzing internal and external ...
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