Development of Rural Fiscal Administration and Taxation

2017 ◽  
pp. 121-134
Author(s):  
Xiaoshan Zhang ◽  
Zhou Li
Keyword(s):  
Fiscal Administration

Transition to Colonialism

2020 ◽  
pp. 17-65
Author(s):  
Tirthankar Roy
Keyword(s):  
Eighteenth Century ◽  
Private Property ◽  
Initial Conditions ◽  
Indian Subcontinent ◽  
Peninsular India ◽  
Highly Skilled ◽  
Fiscal Administration ◽  
The One ◽  
Territorial States

The eighteenth-century economy of the Indian subcontinent was an uneven one. On the one hand, there were present a rich indigenous commercial tradition; territorial states that respected private property in land and trade; a literate elite running the fiscal administration; and rich cities that were home to highly skilled artisans. But much of that wealth was confined to the riparian, deltaic, and seaboard regions. The greater part of peninsular India consisted of drylands, poor peasants, few roads, slow traffic, few towns, forests, waterless uplands, and uninhabited deserts. With such divergent initial conditions, the onset of globalization and the emergence of British power led to a variety of trajectories, as Chapter 2 shows.

Reformulating and Refocusing a Fiscal Administration Curriculum

2011 ◽  
Vol 17 (4) ◽  
pp. 523-542 ◽  
Author(s):  
Michael T. Peddle ◽  
Kurt Thurmaier
Keyword(s):  
Fiscal Administration

The economy, fiscal administration and coinage of Byzantium (review)

Parergon ◽  
1991 ◽  
Vol 9 (1) ◽  
pp. 161-162
Author(s):  
Elizabeth M. Jeffreys
Keyword(s):  
Fiscal Administration

scholarly journals Effectiveness and Efficiency of Administrative Appeal Procedures: a Case Study on Tax Disputes in Romania

2019 ◽  
Vol 17 (2) ◽  
pp. 9-34
Author(s):  
Octavian Moldovan ◽  
Gabriela Bucătariu
Keyword(s):  
Multiple Perspectives ◽  
National Agency ◽  
Administrative Procedure ◽  
Legitimate Interest ◽  
Efficiency And Effectiveness ◽  
Alternative Means ◽  
Effectiveness And Efficiency ◽  
Dispute Settlements ◽  
Fiscal Administration ◽  
Judicial Procedure

The aim of this article is to evaluate the effectiveness and efficiency of (internal) administrative appeal in tax or fiscal matters in Romania, in comparison to the more time and resource consuming court action against an administrative decision imposing fiscal obligations. In order to evaluate the effectiveness and efficiency of administrative appeals, we analysed data from the reports and documents issued by the Romanian National Agency for Fiscal Administration (NAFA) regarding efficiency related indicators, as well as dispute settlements and the amount of collected tax as effectiveness criteria. Furthermore, data regarding the results of the administrative procedure is compared to the results of the judicial procedure in terms of the number of admitted legal actions that annulled fiscal obligations. The results show that at least in the 2013–2017 period, the administrative procedure was both inefficient and ineffective since, on average, less than 7% of fiscal disputes were solved/settled in favour of the appellant. Moreover, the procedure was rather time consuming – although the disputes should have been settled in 45 days, the answer was provided after 70 days. Hence, the administrative procedure is often seen as a mere stepping stone toward subsequent legal/court actions, with no possibility to provide a satisfactory solution and thus lessen the workload of the court. Surprisingly, the taxpayers seem to consider the courts as a more favourable/efficient means as more than half of legal actions brought against fiscal administrative acts were settled in favour of the taxpayer, i.e. the fiscal obligations were annulled. The effectiveness of the preliminary administrative procedure was further analysed from multiple perspectives pertaining to the players that have a direct or indirect legitimate interest in this procedure. These are (i) the courts, which should/could benefit from a reduced workload if the procedure was effective, (ii) the taxpayers filing administrative appeals, which could have a feasible alternative to the time and resource consuming judicial means, and (iii) the fiscal bodies that issued fiscal administrative acts or that must respond to the appeals. The fact that this procedure is a mandatory predecessor of the judicial one and not an alternative means of dispute resolution seems to significantly impede its efficiency and effectiveness. The results can serve as a basis to analyse and compare the respective data in other countries with similar legal and tax systems.

scholarly journals A Critique of Debt Financing for Local Governments

2016 ◽  
Vol 10 (2) ◽  
pp. 73
Author(s):  
Daniel Hummel
Keyword(s):  
Public Debt ◽  
Local Governments ◽  
Debt Financing ◽  
Negative Effect ◽  
Fiscal Administration ◽  
Area Of Concern

<p class="Style2">The dichotomy between pay-as-you-go (taxation financing) and pay-as-you-use (debt financing) methods of financing municipal projects, etc, is the area of concern in this paper. While there arc advantaees and disadvantages to both forms, debt financing carries a considerable amount of baggage known as interest. Interest or usury has been a concern of economic and religious thinkers through the ages. Given the potentially negative effect this has on the debtor, Indonesia is forewarned as it decentralizes fiscal administration to local governments. Besides reliance on taxation financing, an alternative public debt option is highlighted.</p>

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