Download or read book Philippine Public Fiscal Administration written by Leonor Magtolis- Briones and published by . This book was released on 1996 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Philippine Public Fiscal Administration written by University of the Philippines. Institute of Public Administration and published by . This book was released on 1965 with total page 834 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Philippine public fiscal administration readings and documents written by Jose Dacanay Soberano (1927 -, author) and published by . This book was released on with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Ethics in Fiscal Administration written by Angela Pool-Funai and published by Routledge. This book was released on 2018-05-11 with total page 303 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ethics in Fiscal Administration: An Introduction integrates ethics into the public administration curriculum by weaving ethical dilemmas into the financial management and budgeting process of the public and nonprofit sectors. Inquiry-based discussion prompts challenge students to examine scenarios that they are likely to encounter in professional public service careers. Critics of the public sector often use the analogy that government should be run more like a business. Issues such as profitability versus social value preclude the public sector from becoming a mirror image of the private sector; however, ethical decision making in fiscal administration is an important concern across sectors. Using examples drawn from the public and nonprofit arenas, Ethics in Fiscal Administration: An Introduction will help prepare future budget managers and other public administrators for the important work of upholding the public financial trust.
Download or read book Governance Corruption and Public Financial Management written by Salvatore Schiavo-Campo and published by . This book was released on 1999 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is an assembly of the major papers presented during the Seminar on Public Financial Management and Accountability, and the World Conference on Governance held in Manila in April and June 1999. The papers cover the fundamentals of public financial management and the role of transparency and accountability in promoting aggregate fiscal discipline, the strategic allocation of budgetary resources, and the efficiency in the delivery of public services.
Download or read book Philippines written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2015-06-30 with total page 87 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses the findings of Fiscal Transparency Evaluation on Philippines. Improving fiscal transparency has been a priority in the Philippines over recent years. The government’s public financial management reform strategy has helped initiate a wide variety of reforms, which are beginning to bear fruit. Fiscal reporting is relatively comprehensive, frequent, and timely, with many areas of good and advanced practices. Fiscal risk analysis and management is relatively strong in the Philippines compared with other countries. However, improvements are needed in a few areas, especially to capture of risks from guarantees and public–private partnership, assess the scope of tax expenditures, and introduce a longer-term perspective in the fiscal sustainability analysis.
Download or read book Fiscal Administration written by John L. Mikesell and published by Irwin Professional Publishing. This book was released on 1986 with total page 592 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Philippines written by Johannes Mueller and published by . This book was released on 2015 with total page 87 pages. Available in PDF, EPUB and Kindle. Book excerpt: EXECUTIVE SUMMARY Improving fiscal transparency has been a priority in the Philippines over recent years. The government's public financial management reform strategy has helped initiate a wide variety of reforms, which are beginning to bear fruit. In light of this, the evaluation against the 36 principles of the draft Fiscal Transparency Code (Annex IV) is broadly favorable:? Fiscal reporting is relatively comprehensive, frequent and timely, with many areas of good and advanced practices. Coverage of public sector units' stocks and flows is well-developed but coverage of the public sector as a whole lacks consolidated data for the public sector and general government subsectors. Comparability of fiscal data from various reports and of budget outturns against the original budget is not always possible, reflecting a fragmentation of agencies involved. While audits of individual agencies' financial reports are undertaken, there is no separate independent audit of the consolidated Annual Financial Reports; this differs from international practice (Annex I).? Fiscal forecasting and budgeting is generally good, with several recent improvements, especially regarding fiscal policy objectives, performance orientation, public participation, and the comprehensiveness and orderliness of the budget. However, budget credibility is undermined by the complexity and large flexibility of the annual budget framework which resulted in the non-rating of the principle on the supplementary budget (Annex II).? Fiscal risk analysis and management is relatively strong in the Philippines compared to other countries, as shown by the publication of a comprehensive Fiscal Risk Statement with a relatively comprehensive collation of risks that could affect public finances. However, improvements are needed in a few areas, especially to capture of risks from guarantees and PPPs, assess the scope of tax expenditures, and introduce a longer-term perspective in the fiscal sustainability analysis (Annex III). The evaluation reveals two cross-cutting issues spanning across the three FTC pillars: (i) the fragmentation of responsibilities for fiscal management in the public sector, and (ii) the complexity and flexibility of the budget system, which complicate fiscal reporting. This report highlights twelve priority recommendations to address gaps in the Philippines' transparency practices. They focus on (i) publishing a consistent set of budget documents that provides the public with the means to track and assess the operations of government; (ii) reducing the discrepancy between initial budget plans and end-year fiscal outturns; (iii) integrating fiscal sustainability considerations into short-term policy decisions; (iv) delineating more rigorously the government's policy activities from purely commercial activities; (v) better allocating resources to priority areas over the medium term; and (vi) ensuring that consolidated financial reports are audited in a fully-independent manner.
Download or read book Philippines written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2015-06-30 with total page 87 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper discusses the findings of Fiscal Transparency Evaluation on Philippines. Improving fiscal transparency has been a priority in the Philippines over recent years. The government’s public financial management reform strategy has helped initiate a wide variety of reforms, which are beginning to bear fruit. Fiscal reporting is relatively comprehensive, frequent, and timely, with many areas of good and advanced practices. Fiscal risk analysis and management is relatively strong in the Philippines compared with other countries. However, improvements are needed in a few areas, especially to capture of risks from guarantees and public–private partnership, assess the scope of tax expenditures, and introduce a longer-term perspective in the fiscal sustainability analysis.
Download or read book Decentralization Policies in Asian Development written by Shinichi Ichimura and published by World Scientific. This book was released on 2009 with total page 441 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the important topic of fiscal decentralization in Asian countries, and focuses on how government finance and administration are being reformed to bring budgetary decisions closer to voters. The focus on Asia is especially important because all countries in this region have been undergoing serious fiscal reforms in the past decade. They include one of the biggest decentralization reforms in Indonesia, significant reforms in democratic Philippines and Vietnam which are in transition, and Japan, whose fiscal reconstruction program is covered extensively. India and China, which are also covered, are very special cases because of their size and because their policies must fit decentralization into a significant economic growth scenario.
Download or read book Theory and Practice of Public Administration in the Philippines written by Avelino P. Tendero and published by . This book was released on 2000 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Philippine Public Finance written by Eduardo Z. Romualdez and published by . This book was released on 1973 with total page 638 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book aims to contribute to a better understanding of public finance in a Philippine setting. It attempts to present a comprehensive treatment of public finance literatures which will be of help to those who are interested to know the working of government finance in a developing Asian country.
Download or read book Fiscal Management written by World Bank and published by World Bank Publications. This book was released on 2005 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accountability of government to citizens is the foundation for good governance. Unfortunately, many developing countries suffer the results of dysfunctional governance systems that fail to provide even minimal levels of vital public services. The key message of the New Institutional Economics is that incentives matter. In the public sphere, the countries' accountability frameworks rewards, sanctions, and measurement of performance shape public sector performance. This book applies this fundamental insight to fiscal/budgetary analysis and public service delivery, giving the reader tools and around the globe examples of institutional arrangements that help citizens hold government accountable for their performance.
Download or read book Philippine Public Finance in Recent History written by Gerardo P. Sicat and published by . This book was released on 2000 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Philippine Public Fiscal Administration written by Leonor Magtolis-. Briones and published by . This book was released on 1983 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book PEFA Public Financial Management and Good Governance written by Jens Kromann Kristensen and published by World Bank Publications. This book was released on 2019-11-24 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: This project, based on the Public Expenditure and Financial Accountability (PEFA) data set, researched how PEFA can be used to shape policy development in public financial management (PFM) and other major relevant policy areas such as anticorruption, revenue mobilization, political economy analysis, and fragile states. The report explores what shapes the PFM system in low- and middle-income countries by examining the relationship between political institutions and the quality of the PFM system. Although the report finds some evidence that multiple political parties in control of the legislature is associated with better PFM performance, the report finds the need to further refine and test the theories on the relationship between political institutions and PFM. The report addresses the question of the outcomes of PFM systems, distinguishing between fragile and nonfragile states. It finds that better PFM performance is associated with more reliable budgets in terms of expenditure composition in fragile states, but not aggregate budget credibility. Moreover, in contrast to existing studies, it finds no evidence that PFM quality matters for deficit and debt ratios, irrespective of whether a country is fragile or not. The report also explores the relationship between perceptions of corruption and PFM performance. It finds strong evidence of a relationship between better PFM performance and improvements in perceptions of corruption. It also finds that PFM reforms associated with better controls have a stronger relationship with improvements in perceptions of corruption compared to PFM reforms associated with more transparency. The last chapter looks at the relationship between PEFA indicators for revenue administration and domestic resource mobilization. It focuses on the credible use of penalties for noncompliance as a proxy for the type of political commitment required to improve tax performance. The analysis shows that countries that credibly enforce penalties for noncompliance collect more taxes on average.
Download or read book Local Fiscal Administration in the Philippines written by Jocelyn C. Cuaresma and published by . This book was released on 1996 with total page 129 pages. Available in PDF, EPUB and Kindle. Book excerpt:
