...Public Fiscal Administration fiscal administration generally refers to the process/es involved in the revenue generation, allocation, and expenditures of the government. Public finance belongs to the branch of economics but that was during the earlier times. With the emergence of the field of public administration, much interest has been directed towards fiscal administration. Again, this subfield of public administration covers a wide range of issues and topics affecting government operations like taxation, public expenditures and borrowing, resource allocation, revenue administration, auditing and intergovernmental relations. As Briones (1996) puts it, “public fiscal administration embraces the formulation, implementation, and evaluation of policies and decisions on taxation and revenue administration; resource allocation, budgeting, and public expenditure; public borrowing and debt management; and accounting and auditing.” Through the years, many researches were devoted on these topics and issues; the government has also introduced reforms like reforms in tax administration, value added tax (VAT), expanded value added tax (E-VAT), procurement reforms, the medium-term expenditure framework (MTEF), accounting reforms, re-engineering the bureaucracy program (REBP), transforming local finance, and many others. Fiscal policy refers to the "measures employed by governments to stabilize the economy, specifically by manipulating the levels and allocations of taxes and government...
Words: 2131 - Pages: 9
...------------------------------------------------- Fiscal policy of the Philippines From Wikipedia, the free encyclopedia Fiscal policy refers to the "measures employed by governments to stabilize the economy, specifically by manipulating the levels and allocations of taxes and government expenditures. Fiscal measures are frequently used in tandem with monetary policy to achieve certain goals."[1] In the Philippines, this is characterized by continuous and increasing levels of debt and budget deficits, though there have been improvements in the last few years.[2] The Philippine government’s main source of revenue are taxes, with some non-tax revenue also being collected. To finance fiscal deficit and debt, the Philippines relies on both domestic and external sources. Fiscal policy during the Marcos administration was primarily focused on indirect tax collection and on government spending on economic services and infrastructure development. The first Aquino administration inherited a large fiscal deficit from the previous administration, but managed to reduce fiscal imbalance and improve tax collection through the introduction of the 1986 Tax Reform Program and the value added tax. The Ramos administration experienced budget surpluses due to substantial gains from the massive sale of government assets and strong foreign investment in its early years. However, the implementation of the 1997 Comprehensive Tax Reform Program and the onset of the Asian financial crisis resulted to a deteriorating fiscal position in...
Words: 8899 - Pages: 36
...Public Fiscal Administration In: Historical Events Public Fiscal Administration Public Fiscal Administration fiscal administration generally refers to the process/es involved in the revenue generation, allocation, and expenditures of the government. Public finance belongs to the branch of economics but that was during the earlier times. With the emergence of the field of public administration, much interest has been directed towards fiscal administration. Again, this subfield of public administration covers a wide range of issues and topics affecting government operations like taxation, public expenditures and borrowing, resource allocation, revenue administration, auditing and intergovernmental relations. As Briones (1996) puts it, “public fiscal administration embraces the formulation, implementation, and evaluation of policies and decisions on taxation and revenue administration; resource allocation, budgeting, and public expenditure; public borrowing and debt management; and accounting and auditing.” Through the years, many researches were devoted on these topics and issues; the government has also introduced reforms like reforms in tax administration, value added tax (VAT), expanded value added tax (E-VAT), procurement reforms, the medium-term expenditure framework (MTEF), accounting reforms, re-engineering the bureaucracy program (REBP), transforming local finance, and many others. Fiscal policy refers to the "measures employed by governments to stabilize...
Words: 289 - Pages: 2
...HISTORY OF FISCAL ADMINISTRATION AND THE THEORY AND PURPOSE OF TAXATION Introduction Fiscal Administration is not difficult to define. In simple terms, fiscal administration is the branch of economics that deals with the revenues and expenditures and their impact on the economy. It is the manner of collecting something from the constituents and spending it also for the constituents. And the exact definition according to http://www.wisegeek.com/what-is-fiscal-administration.htm, fiscal administration is the act of managing incoming and outgoing monetary transactions and budgets for governments, educational institutions, nonprofit organizations, and other public service entities. Constituents charge leaders, whether governmental or organizational, with establishing fiscal policy as part of their duties in relation to responsible fiscal administration. Fiscal policies are tools for the development of fiscal planning budgets, based on the receipt of anticipated funding. As fund disbursement in the form of payroll, purchases, or other expenses occur, management reports appropriate accounting information back to organizational leaders. Historical data, future revenue projections, and current budget demands determine needed adjustments. The entire process forms the basis for future fiscal administration decision making. Leaders of government, nonprofits, and other public service entities have a fiduciary responsibility to those who put them in office, individuals...
Words: 3017 - Pages: 13
...1) What did I learn? What was new to me? Was there something that changed my views and why? Focus on and analyze the themes important to you. Based on RA 7160 otherwise known as the Local Government Code of 199, I have learned that the Local Government Units (LGUs) are mandated to prepare only two comprehensive plans: the CLUP and the CDP. And yet, the LGU were required by other agencies, like NGAs, to prepare various plans which causes a lot of confusion on its part and some were not complied due to various aspects and components to be considered. This maybe because NGAs failed to consult first the LGUs if this plan can be carried out, does the LGU have a budget for this, is this applicable, this should be the priority of the LGU for its inhabitants. The process therefore should be changed. LGU has its autonomy governing over its territory, the other agencies, like NGA, therefore, must respect LGUs power over its inhabitants. The role of the NGA must only be a consultative body. The LGU must then continue to proposed or present priority or special programs and projects to the NGAs which is for the development of its inhabitants as a whole. The NGAs then shall allocate budget, aside from the IRA of the LGU, for those special programs/project. At first, my perception to some LGUs who do not have yet its CLUP and have not yet done preparing its CLUP is that they are incompetent and not law abiding citizen considering that it is mandated and required by Law. But as we go further...
Words: 573 - Pages: 3
...Introduction Public administration is the execution of government strategies for Canada and any other nation for that subject. It also studies this execution and ensures that the civil servants work towards achieving the government goals and objectives. Public administration is both a field of performance and an academic authority that caters for the obligations of the government in Canada. As a field of analysis with miscellaneous scale, its elementary objective is to ensure that there is progress in policies and management that make the Canadian government function (Robert and Denhardt 213). This administration offers public programs management, translates politic into reality, and studies the decisions that the government makes. The Canadian administration also analyzes the policies, and the inputs that make the policies. Public administration works to organize the programs and policies plus the official’s behaviors. Private administration in Canada is responsible for the processes of retailing, manufacturing, and supply of products and services in exchange for currency (Dwivedi, Byron, Sheldrick and Tim 123). The Canadian public administration handles data in a different way from private administration. People who work in private administration do not have the right to get information regarding private industry or business. Canadian government agencies need the private administration to report data like times records, employee earnings and demographics, and other laws necessary...
Words: 2198 - Pages: 9
...Assignment 1: Public Personnel Today Abstract Defining the needs of public personnel today, analyzing and explaining critical trends affecting the growth of public personnel today, analyzing and evaluating strategies needed to create a diversified workforce as well as strategies the government must address to sustain union membership and representation among public employees will be outlined in the following pages. Public personnel are the employees of federal, state, local, and nonprofit organizations. Public Personnel Management involves two separate avenues. The two are public personnel and personnel administration. They both include public employees, managers, administrators, taxpayers, politicians and citizens. Introduction Defining public personnel is somewhat vast, however the term refers to human resources who work in the public sector and provide public services to citizens whether local, state, national, or even international. The public personnel today have four major functions. They are planning, acquisition, development and sanctions. These functions are carried throughout the organization for effectiveness. Public personnel today are facing challenges. The following text will include the explanation of four critical trends affecting growth of public personnel today as well as evaluating four strategies needed to create a diversified workforce and describing four strategies the government must address to sustain union membership and representation among public employees...
Words: 1055 - Pages: 5
...GV6503 – PUBLIC SECTOR Word Count (excluding bibliography and cover page): 2532 The Current Government proposals for reforming the public sector are driven more by the desire to cut expenditure than to genuinely reform the system. Like countless reform initiatives before, it could turn out to be a case of the Emperor’s New Clothes disguising the fact that underneath, all of the old problems and weaknesses remain. Introduction The contributing reasons for Ireland’s financial crisis are many and complex but the fact is Ireland found itself with insufficient operating funds towards the end of 2010 and entered a ‘Bailout’ programme with a troika of the International Monetary Fund, the European Central Bank and the European Commission. The purpose of the Programme was twofold; first, and many would argue very much foremost, to re-capitalise and restructure the banking sector. Second, €50 billion of the Programme’s total €85 billion loan was to cover “Safeguarding Public Finances” (Department of Finance Ireland, 2010). In return for the €85 billion facility the Troika demanded austerity measures and reforms that would ensure a sustainable economy within the European Growth and Stability fiscal guidelines by 2015 (and later extended to 2016). The achieve the 3% spending deficit required under these guidelines, the Irish government was obliged to implement a series of budgets with €15 billion of spending cuts over the next 4 years and implement a budget correction of 9%. Public Service...
Words: 2810 - Pages: 12
...PART I: THE NATURE AND SCOPE OF PUBLIC ADMINISTRATION CHAPTER 1: THE MEANING OF PUBLIC ADMINISTRATION People form organization to accomplish goals which they cannot achieve individually. One such organization is the government. The people’s involvement with government becomes inescapable since its establishment. It has assumed not only coordination but also the control function or their society. What is Public Administration? * It is “government in action.” * It is “concerned with action in particular concrete situations, but in accordance with long-range objectives.” * It is “concerned with the institutional framework of government, its socio-economic and political milieu, and the behavior of individuals who man the bureaucratic machine.” * It is “that aspect of administration occurring under the formal aegis of government at every level.” Government is a term embracing the totality of all institution through which the state carries out its will. Administration refers to the aggregate of those persons in whose hands the reins of the government are placed for the time being while Administrative services refers to the aggregate of governmental agencies that are necessary to carry on government routine work. What is Management? * Management is the planning, deciding or exercising of control and supervision on some functions of the organization. * Management which is the organ of society specifically charged with making resources productive that is...
Words: 3600 - Pages: 15
...organisation to implement them. Bureaucratisation usually concentrates power in a few men and curtails the freedom of the individual, which is essential for democracy. Bureaucracy endangers democratic freedom but at the same time it serves important functions in a democratic society, which must not be ignored. Whatever the present state of administration, it seems clear that the art of administration implies democracy, which must be built on understanding of hierarchy as the structure of responsibility. The bureaucracy is an instrument to carryout public will, and this is expressed by parliament in the form of law. The principles of Weberian bureaucracy seem to be in use in the Bangladesh bureaucracy. Our bureaucratic institutions are centralised and hierarchical, they are professional and impersonal, and the staff is chosen on the basis of examinations. These principles might have worked well in Weber's day when the tasks were relatively simple and straightforward. But the world has changed rapidly: the situation is characterised by technological revolution, global economic competition, free markets, educated workforces, demanding customers and severe fiscal constraints. Bureaucracy has become too slow, too unresponsive and too incapable of changing or innovating. The disharmony between traditional bureaucracy and a changing world more or less causes the poor performance of government bureaucrats, who are biased, apathetic or unmotivated to carry out their tasks and responsibilities...
Words: 1030 - Pages: 5
...WP/05/104 Reforming the Russian Budget System: A Move to More Devolved Budget Management? Jack Diamond © 2005 International Monetary Fund WP/05/104 IMF Working Paper Fiscal Affairs Department Reforming the Russian Budget System: A Move to More Devolved Budget Management? Prepared by Jack Diamond1 May 2005 Abstract This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate. The Russian federal government has recently initiated a fundamental reform of its budget system, encompassing important policy, procedural, and institutional changes. This paper reviews this reform agenda with reference to the experience of industrial countries that over the past two to three decades have followed a similar reform path toward a more devolved budget management system. From this perspective, the importance of the strength of existing public expenditure management systems to accommodate increased devolution and the scope for employing decentralized agencies is explored. An assessment of the present Russian reform plans in light of this review reveals a number of concerns. First, the speed of the reforms contemplated appears overly ambitious when judged by the experience of other countries. Second, the preparedness...
Words: 11287 - Pages: 46
...1. Provide your own definition of public administration. Explain the definition through a practical example – federal, state or local level agency and explain what is meant by public administration through a policy and program of that agency. Public administration help provide a variety of services for the needs of the public through government agencies and non-profit organizations. One example is the Federal Bureau of Investigation. The FBI serves the public by protecting people of the United States from terrorists and criminals. Another example is the Department of Transportation. This agency satisfies the public by making sure they are able to get to their destination on time. My last example is the Fire Department. Their primary focus is to ensure the community’s safety when they come in contact with fire. On a daily basis, the public relies on the government to regulate the things we do. 2. Compare and contrast the contributions of Taylor and Simon to the field of public...
Words: 1781 - Pages: 8
...The Australian Journal of Public Administration, vol. 66, no. 3, pp. 353–366 doi:10.1111/j.1467-8500.2007.00545.x RESEARCH AND EVALUATION From New Public Management to Public Value: Paradigmatic Change and Managerial Implications Janine O’Flynn The Australian National University Both practitioners and scholars are increasingly interested in the idea of public value as a way of understanding government activity, informing policy-making and constructing service delivery. In part this represents a response to the concerns about ‘new public management’, but it also provides an interesting way of viewing what public sector organisations and public managers actually do. The purpose of this article is to examine this emerging approach by reviewing new public management and contrasting this with a public value paradigm. This provides the basis for a conceptual discussion of differences in approach, but also for pointing to some practical implications for both public sector management and public sector managers. Key words: new public management, public value, role of managers Public sector reform has been a common experience across the world despite its different forms and foci (Pollitt and Bouckaert 2004). Commonly as scholars and practitioners we refer to the reforms of the last few decades as ‘new public management’ (NPM) which, for Hood (1991), represented a paradigmatic break from the traditional model of public administration. During this era several countries became...
Words: 8523 - Pages: 35
...Email: assignmenthelp257@gmail.com. (Email me if you need help in tackling high school, college and university assignments) Public Governance NAME: Professor: Institution: Course: Date: Virtually all management and planning theories are enamored with efficiency of organizations. Organizational efficiency’s main objective is to have branches that work and function with the least possible units and employees but they are still able to accomplish the goals of the organization. A lot of emphasis is placed on eliminating, coordinating or reducing what is seen as unnecessary redundancy. This notion of organizational efficiency was further fuelled by the fiscal constraints and scarcity of resources that dominated the funding of public organizations in the 1980s. To achieve maximum efficiency, an organization had to eliminate redundancy. Redundancy concept is relatively new to public governance and organization theory. But in technological fields like engineering, redundancy is a well-established concept. For example, the reliability of automobiles is improved by incorporating redundancies. Redundancy in organization systems is many. In an organization, maintenance teams which wait for a problem to arise in order to solve it, supervisors who manage other personnel to ensure that they are working, quality teams whose sole job is to search for defective products are all redundancy examples. Regulatory bodies coordinating the...
Words: 1747 - Pages: 7
...THE PUBLIC SECTOR AND ETHICAL TRANSFORMATION: ISSUES AND IMPLICATIONS FOR THE BUREAUCRACY Introduction Ethics is gaining prominence in the discourse about governance today. There is a perception that standards in public life are in decline. This raises questions about the costs of misconduct on the part of those who have been entrusted with guarding public interest and resources. These costs are losses in trust and confidence in public institutions and losses in precious resources which were meant to support the economic and social development of nations and peoples. There is a move worldwide to restore a measure of trust and integrity in public institutions and officials, to safeguard democracy and promote better governance. It could be argued that the perception of a fall in public standards is linked to the shifting role of the state, which is undergoing tremendous reform. Globalization, technological advances, spreading democratization and fiscal crises are challenging states to deal with strong external forces, be - smart - in serving its citizenry, devolve power, and divest it of obsolete activities. As a result, the public service, as an institution, is under pressure to transform itself to respond to these changes. As public servants are asked to take on new and sometimes conflicting roles, there is a need for a cost-effective structure and an encouraging culture to enforce standards and guide their behavior. Government and society cannot promote and enforce ethical...
Words: 5385 - Pages: 22
