Es wird vorgeschlagen, die individuellen Steuerzahler jeweils entscheiden zu lassen, wofür die von ihnen gezahlten Steuern verwendet werden sollen, z. B. durch Zuweisung an einzelne Haushaltstitel oder größere Positionen im Staatshaushalt. Außerdem sollen die Steuerzahler wählen dürfen,...

The proposal to amend Council Directive 2011/85/EU on the EU budgetary framework may result in changes in the role of environmental sustainability and explicitly the role of green budgeting in decision-making processes. While this topic is still in its infancy in Germany compared to other EU...

The purpose of the article is to assess how much the Multi-Year Plan (MYP) has managed to fulfill its constitutional mission to guide allocative decisions through the budget process. To this end, it discusses the functions of government planning, its relationship with public finances, to present...

In this paper, we present a disaggregated framework for the analysis of past and projected structural developments in the most relevant revenue and expenditure categories and the fiscal balance. The framework, in particular, distinguishes between the effects of discretionary fiscal policy and of...

In this paper, we present a disaggregated framework for the analysis of past and projected structural developments in the most relevant revenue and expenditure categories and the fiscal balance. The framework, in particular, distinguishes between the effects of discretionary fiscal policy and of...

This study reviews Azerbaijan's fiscal policy implementation and discusses its changes before, during and after the oil boom. Specifically, the period prior to 2005 is considered pre-boom, 2005-2014 is considered the oil boom and the years after 2014 are considered the post oil boom period. It...