EU Independent Fiscal Institutions: An Assessment of Potential Effectiveness
作者: Michal Horvath
作者单位: 1University of York
刊名: JCMS: Journal of Common Market Studies, 2018, Vol.56 (3), pp.504-519
来源数据库: Wiley Journal
DOI: 10.1111/jcms.12631
关键词: Fiscal compactEuropean UnionFiscal councilsFiscal policyDemocracy
原始语种摘要: Abstract(#br)The article explores if EU independent fiscal institutions (IFIs) are in a position to exercise effective scrutiny of national fiscal policies. It identifies substantial heterogeneity across IFIs in resources which is not matched by a similar diversity in mandates. In addition to financial and human resources, better access to information, effective comply‐or‐explain mechanisms and closer links with legislatures could enhance fiscal surveillance and accountability in the EU. The paper provides rankings of individual IFIs constructed based on measures that aggregate these pre‐conditions for effective fiscal scrutiny.
全文获取路径: Wiley  (合作)

  • fiscal 财政的
  • resources 资源
  • aggregate 集合体
  • accountability 有责任
  • financial 财政的
  • national 国家的
  • information 报告
  • scrutiny 监视
  • European 欧洲人
  • effective 有效的