Актуальность исследования обусловлена проблемой обеспечения стабильных
финансовых условий функционирования малого и среднего бизнеса и возрастанием …

This study examines whether a state fiscal monitoring and intervention system (FMIS) as an
accountability mechanism improves local fiscal performance. In doing so, we link the four …

This paper provides evidence about the effects of facilitating internal control mechanisms on
the financial sustainability of local governments. Specifically, it explores the effect of Spanish …

The subject of the study is the problem of organizing internal control in budgetary
institutions. The article discusses the theoretical issues of the formation of the system for …

Имущество как объект налогообложения в экономической теории и теории налога
продолжает оставаться проблемой, нуждающейся в дополнительном философском …

A ideia de que os bens e serviços públicos sejam fornecidos de forma descentralizada, com
a intenção de garantir que as demandas sociais particulares de cada localidade sejam …

I examine the pattern induced by the electoral cycle on budgetary transparency and tricks as
the act of rational elected officials who maximize their chances of re-election subject to …

Przedmiotem pracy była ocena stanu finansów jednostki samorządu terytorialnego z
wykorzystaniem rachunku przepływów pieniężnych. Autorka monografii wyraża …

A redução da flexibilidade orçamentária de gastos públicos vem sendo pauta de discussões
no meio acadêmico e legislativo há décadas. Como ponto positivo, acredita-se que as …

The flexible design multiple case study was performed to broaden the understanding of the
possible rationale for city government officials' failing to implement effective internal controls …