Are Independent Fiscal Institutions Really Independent?
作者: Slawomir Franek
作者单位: 1University of Szczecin
刊名: Eurasian Journal of Economics and Finance, 2015, Vol.3 (3), pp.35-44
来源数据库: Directory of Open Access Journals
DOI: 10.15604/ejef.2015.03.03.004
关键词: Public FinanceFiscal GovernancePublic Budgeting
原始语种摘要: In the last decade the number of independent fiscal institutions (known also as fiscal councils) has tripled. They play an important oversight role over fiscal policy-making in democratic societies, especially as they seek to restore public finance stability in the wake of the recent financial crisis. Although common functions of such institutions include a role in analysis of fiscal policy, forecasting, monitoring compliance with fiscal rules or costing of spending proposals, their roles, resources and structures vary considerably across countries. The aim of the article is to determine the degree of independence of such institutions based on the analysis of the independence index of independent fiscal institutions. The analysis of this index values may be useful to determine the...
全文获取路径: DOAJ  (合作)

  • fiscal 财政的
  • spending 经费
  • oversight 疏忽
  • finance 金融
  • independence 独立性
  • forecasting 预报
  • costing 成本计算
  • monitoring 监视
  • making 制定
  • calculate 计算