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Assumptions Regarding the Development of Selected Europe 2020 Objectives in Terms of Public Finances in the Slovak Republic and the Czech Republic
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作者 Vlasta Fejesova 《Journal of Modern Accounting and Auditing》 2014年第8期885-898,共14页
This paper uses regression analysis and econometric modeling foundations to track public expenditures in the Slovak Republic and the Czech Republic (Fejesova, 2011) and their influences on the development of the fol... This paper uses regression analysis and econometric modeling foundations to track public expenditures in the Slovak Republic and the Czech Republic (Fejesova, 2011) and their influences on the development of the following two targets of the Europe 2020 Strategy: to increase the employment of the selected population groups to a predetermined percentage level and to reduce the number of people at risk of poverty. In addition to the selection of monitored indicators, we included other indicators from the social sphere, which are funded by mandatory national public expenditure budgets and which are expected to have a positive development in terms of improving the demographic structure of the country--the unemployment rate and the number of live births. 展开更多
关键词 EMPLOYMENT UNEMPLOYMENT family support risk of poverty rate general government budget regression analysis econometric model
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Are Disasters a Risk to Regional Fiscal Balance?Evidence from Indonesia 被引量:1
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作者 Astrid Wiyanti Alin Halimatussadiah 《International Journal of Disaster Risk Science》 SCIE CSCD 2021年第6期839-853,共15页
Indonesia is an archipelago country and is fairly vulnerable to disasters. While disasters generally affect government revenue and expenditure, their effects likely vary by country. This study examines the effect of d... Indonesia is an archipelago country and is fairly vulnerable to disasters. While disasters generally affect government revenue and expenditure, their effects likely vary by country. This study examines the effect of disasters on the fiscal balance, revenue, and expenditure of local governments. We used panel data and fixed effects methods to estimate the degree to which disaster severity influences budgetary solvency at the district and provincial levels in Indonesia between 2010 and 2018. This study revealed that disasters can strain fiscal balance at the district and provincial levels due to a decrease in own-source revenue and an increase in social assistance expenditure, capital expenditure, consumption expenditure, and unexpected expenditure. The district expenditure most threatened by disasters is consumption expenditure, while the provincial expenditure most threatened is unexpected expenditure. We also found that an increase in capital expenditure can lead to financial burden due to delays of planned projects or post-disaster reconstruction. Based on these findings, it is clear that some forms of insurance or other financing schemes are necessary to mitigate the adverse impacts of disasters on regional fiscal balance. 展开更多
关键词 Budgetary solvency Disaster impacts Disaster insurance Fiscal balance Indonesia Local government budgets
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