Suchergebnisse

The year 2002 saw the values of the public service subject to considerable parliamentary and public scrutiny. Here John Nethercote reflects on the contending values evident in the outcomes and implications of the 'children overboard inquiry'. He also sees in the resignation of Max Moore‐Wilton, and the establishment of the Australian and New Zealand School of Government, Secretary to the Department of the Prime Minister and Cabinet, developing questions about public service values. This is the eighth administrative essay published in the journal since 1996. Earlier administrative essays include Jenny Stewart 1996:55(1); Scott Prasser 1997:56(1); Judith Homeshaw 1998:57(3); Jeremy Moon 1999:58(2); Jennifer Curtin 2000:59(1); Jim Chalmers and Charles Broughton 2001:60(1); and Narelle Miragliotta 2002:61(1).

Kenya's tax system has undergone more or less continual reform over the last twenty years. On the policy side, rate schedules have been rationalized and simplified, a new value-added tax introduced, and external tariffs brought in line with those of neighboring countries in East Africa. At the same time, administrative and institutional reforms have taken place. Kenya has the trappings of a modern tax system, including, for example, a credit-invoice VAT, a PAYE individual income tax with graduated but arguably moderate rates, and a set of excise taxes focused on the usual suspects (alcohol, cigarettes, gasoline, etc.). However, with up to 70 percent of GDP produced and possibly as much as 75 percent of labor employed in the informal sector, the ability of the tax system to raise sufficient revenue with minimal distortions is severely circumscribed. In such an environment, raising around one-fifth of GDP in tax revenue is likely to impose very large distortionary costs on the economy. Continued reform of both the policy instruments and the administrative and enforcement capacity of the tax system is therefore imperative. The aim of this paper is to provide a broad overview of the Kenyan tax system, the reforms that have occurred over the past two decades, and the administrative structures in place. To properly assess the distortionary costs of the current tax system, we intend to undertake micro-econometric analysis of the effects of the tax reforms pursued by the government, using individual-level tax return data when available. We discuss the proposed methodology for this subsequent research in the conclusion to this paper.

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AbstractThis article presents the findings of a study of nonprofit human services organizations in Moscow, Russia, in the early stages of development of the nonprofit sector. It addresses the following issues of relevance to social welfare in particular and nonprofits in general. First, what is the legal status of nonprofits? Second, what leadership and governance mechanisms have evolved? Third, how are resources, both financial and human, obtained? And, finally, how can Western consultants be useful in addressing the unique and specific needs of nonprofits in Russia as they bring their expertise into this setting?

This article highlights the nature of governance in bureaucracy in Pakistan during various regimes. The bureaucracy involved itself in politics and ignored the golden sayings of Quaid-i-Azam, which led it to face various sociopolitical and administrative issues and problems. Bureaucrats sense of primacy resulted in the politicization of bureaucracy. This intervention, as a result, led to decay, arbitrary decision-making, corruption, kickback culture and lack of accountability, etc. This study attempts to present various issues and problems faced by the bureaucracy of Pakistan and suggests reforms to minimize them so that the cherished goal of a developed Pakistan in the 21st century may be achieving.

This report briefly describes how a change in majority leadership in the House of Representatives -- such as the incoming new majority that will assume control of House operations at the beginning of the 110th Congress in January 2007 -- could affect House rules, committees, and administrative and legislative operations.