Suchergebnisse

Ethics in Fiscal Administration: An Introduction integrates ethics into the public administration curriculum by weaving ethical dilemmas into the financial management and budgeting process of the public and nonprofit sectors. Inquiry-based discussion prompts challenge students to examine scenarios that they are likely to encounter in professional public service careers. Critics of the public sector often use the analogy that government should be run more like a business. Issues such as profitability versus social value preclude the public sector from becoming a mirror image of the private sector; however, ethical decision making in fiscal administration is an important concern across sectors. Using examples drawn from the public and nonprofit arenas, Ethics in Fiscal Administration: An Introduction will help prepare future budget managers and other public administrators for the important work of upholding the public financial trust.

Fiscal officer carry out their activity in accordance with the Constitution, the Civil Servants Statute, the Organization and Functioning Regulations of the institution they are part of, and other norms regulating the taxpayers assistance activity. They must exercise their service duties with integrity and professionalism, ensure that taxpayer' rights are respected, avoid slippage in the abuse of law. On this line, the Code of Ethics of the Fiscal Officer, which regulates principles and establishes objectives aimed at increasing the confidence in the fiscal authority, has been adopted.

Purpose: An examination of budget performance' relationship with fiscal administration in selected countries of sub-saharan Africa is the thrust of this study. Secondary data from 12 countries in Sub-Saharan Africa (SSA) for the period (2002- 2016) was sought and analysed. Methodology/methods: Analytical tools deployed for statistical analysis include the Ordinary Least Square (OLS) regression method, correlation analysis, variance inflation factor (VIF) tests for multicollinearity, and Breusch-Pagan/Cook Weisberg test for heteroskedasticity. 5% level of test of significance was employed to measure the altitude of statistical association between all variables. Scientific aim: Efforts were made to empirically ascertain by means of available statistics the relationship between budget deficits and fiscal administration in SSA. Findings: Indications from this study implied that countries SSA recorded trends of significant levels of revenue decline and fiscal balances have deteriorated despite the various acclaimed adjustments in the expenditures profiles by governments in the region. Also a significant relationship was found between budget deficit and fiscal administration among countries in SSA. Conclusion: Since budget deficit has remained a recurring decimal in SSA, countries in the region have resorted to high reliance on borrowed funds to finance the increasing amounts of budget deficits; the consequence being the exposure of countries in SSA to high cost of borrowing.

The National Agency for Fiscal Administration was incorporated on 1 October 2003subordinated to the Ministry of Public Finances, by Government Ordinance no. 86/2003, as aspecialized body of the central public administration. Starting with January 2004 it becameoperational, acquiring the capacity of institution with its own legal personality, by splittingthe directorates in charge of the state income administration within the Ministry of PublicFinances.