scholarly journals Between the hammer and the anvil: what about wages funded by the general government budget at the time of the corona crisis in Croatia?

2020 ◽  
pp. 1-6
Author(s):  
Slavko Bezeredi ◽  
Vjekoslav Bratić ◽  
Josip Franić ◽  
Ivica Urban
Keyword(s):  
Government Budget ◽  
General Government

scholarly journals Countercyclical fiscal policy in South Africa: Role and iImpact of automatic fiscal stabilisers

2003 ◽  
Vol 6 (4) ◽  
pp. 802-822 ◽  
Author(s):  
JA Swanepoel ◽  
NJ Schoeman
Keyword(s):  
South Africa ◽  
Fiscal Policy ◽  
Economic Activity ◽  
Budget Balance ◽  
Government Budget ◽  
Output Fluctuations ◽  
Cyclical Fluctuations ◽  
General Government ◽  
The Government ◽  
Fiscal Analysis

As actual budget balances reflect both cyclical developments and discretionary measures, they are not very useful when seeking to assess the orientation of underlying fiscal policy and possible structural imbalances in the budget balance. The influence of fluctuations in economic growth on the government’s budget balance can be examined by decomposing the actual budget into a cyclical and a structural or cyclically adjusted component. The former component shows the effect on the government budget of cyclical fluctuations in economic activity, the latter reflects what the budget balance would be if economic activity were at its trend level. This paper calculates the extent to which fiscal policy stabilises output fluctuations in South Africa and estimates the cyclically adjusted budget balance of the consolidated general government as an alternative fiscal indicator that can contribute to more effective fiscal policy and fiscal analysis.

Australian government budget balance numbers

2015 ◽  
Vol 28 (2) ◽  
pp. 120-142
Author(s):  
Graeme Wines ◽  
Helen Scarborough
Keyword(s):  
Financial Reporting ◽  
Case Study Research ◽  
Detailed Examination ◽  
Budget Balance ◽  
Government Budget ◽  
Content Type ◽  
Government Sector ◽  
General Government ◽  
The Government ◽  
Measurement Bases

Purpose – The purpose of this paper is to analyse the nature and comparability of budget balance (surplus/deficit) numbers headlined by the Australian Commonwealth Government and the governments of the six Australian States and the two Australian Territories. It does this in the context of the transition to Australian accounting standard AASB 1049 Whole of Government and General Government Sector Financial Reporting. Design/methodology/approach – A case study research method is adopted, based on a content/documentary analysis of the headline budget balance numbers in the general government sector budget statements of each of the nine governments for the eight financial years from 2004-2005 to 2011-2012. Findings – Findings indicate some variation in the measurement bases adopted and a number of departures from the measurement bases prescribed in the reporting frameworks, including AASB 1049. Findings also reveal that none of the nine governments have headlined a full accrual based budget balance number since the implementation of AASB 1049 in 2008. Research limitations/implications – While the study focuses on the Australian general government sector environment, it has significant implications in highlighting the ambiguity in the government budget balance numbers presented and the monitoring and information asymmetry problems that can arise. Research findings have wider relevance internationally in highlighting issues arising with the public sector adoption of accrual accounting. Practical implications – The paper highlights the manner in which governments have been selective in the manner in which they present important budget aggregates. This has important practical and social implications, as the budget balance number is one of the most important measures used to evaluate a government’s fiscal management and responsibility. Originality/value – The paper represents the first detailed examination of aspects of the effect of the transition to AASB 1049.

Analisis Pengaruh Penerimaan Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten/Kota Di Jawa Tengah

2015 ◽  
Vol 2 (1) ◽  
pp. 51-61
Author(s):  
Beta Asteria
Keyword(s):  
Local Government ◽  
Government Budget ◽  
Multiple Regressions ◽  
Independent Variables ◽  
Central Java ◽  
Directorate General ◽  
Fiscal Balance ◽  
Research Findings ◽  
Local Government Budget ◽  
The Impact

This research deals with the impact of Local Tax and Retribution Receipt to Local Government Original Receipt of Regency/City in Central Java from 2008 to 2012. This research utilizes the data of actual of local government budget from Directorate General of Fiscal Balance (Direktorat Jendral Perimbangan Keuangan). Methods of collecting data through census. The number of Regency/City in Central Java are 35. But the data consists of 33 of Regency/City In Central Java from 2008 to 2012. Total of samples are 165. Karanganyar Regency and Sukoharjo Regency were not included as samples of this research because they didn’t report the data of actual of local government budget to Directorate General of Fiscal Balance in 2009.The model used in this research is multiple regressions. The independent variables are Local Tax and Retribution Receipt, the dependent variable is Local Government Original Receipt. The research findings show that Local Tax and Retribution give the significant impact partially and simultaneusly on Local Government Original Receipt at real level 5 percent. All independent variables explain 91,90 percent of the revenue variability while the rest 8,10 percent is explained by other variables.Keywords: Local Tax, Retribution, and Local Government Original Receipt

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