Налогообложение и бюджетно-налоговая политика: Учебное пособие

"This [book] is solid, coherent, original and adds to the corpus of knowledge. It is logically constructed, well written, based on original empirical research, from a case where little information is available'. - Geert Bouckaert, Public Governance Institute, University of Leuven, Belgium 'This is an outstanding [book] which significantly contributes to our knowledge both of public management (PM) reform (PMR) and of the administration of Bhutan ... What I would single out as the [book's] two most important features are its groundbreaking character, studying both an understudied and important topic (Bhutanese governance), and the [author's] ability to rise above and advance current scholarly discourse on PMR, while still demonstrating that he is fully familiar with the latter."--Wolfgang Drechsler, Chair of Governance and Vice Dean for International Relations, Faculty of Social Sciences, Tallinn University of Technology, Estonia 'A very important contribution both to the understanding of a very crucial problem in Bhutan and to developing a focus on this kind of problem in small-scale societies.' - Mark Mancall, Emeritus Professor of Modern World History, Stanford University, USA This book describes the administrative system of Bhutan. Divided into two main parts, the first part of the book describes the Bhutanese public administration by examining the various paradigms and ideal types of public administration. Chapters examine the paradigms and ideal types in the field of public administration, and the paradigm concept helps in explaining the dynamics and the interaction of the application of public sector reforms within the context of the ideal types. Based on the historical and recent reforms, the Bhutanese administrative system has been mapped onto the ideal type typology to show hybridity with a mix and layering of characteristics of paradigms. The second part of the book examines the dynamics of implementing and evaluating the Position Classification System (PCS). This part includes chapters which evaluate the PCS and discusses the dynamics of the reform. It synthesizes the findings of the implementation of the PCS and connects it to the broader discussions on public sector reforms. It discusses the trajectory of public sector reform and the points of convergences and divergences within this trajectory. Lhawang Ugyel is Research Fellow at the Australian National University (ANU). He completed his PhD from the ANU and Masters from Cornell University, USA. He worked in various capacities for the Royal Government of Bhutan: as Senior Human Resource Officer and Policy Analyst with His Majesty the King of Bhutan This textbook equips instructors and students with an overview of the existing literature so that the latter can attain an overall understanding of macroeconomic and microeconomic public finance. The literature on public finance has grown dramatically with theoretical studies and empirical analysis, and much of the focus has been on macroeconomic effects of public services. The standard textbook offerings, however, are mainly restricted to microeconomic topics of public finance. This text intends to fill this gap by presenting a theoretical-based, comprehensive explanation of public finance. Particular emphasis is directed at developing tools that can be applied theoretically and empirically to clarify essential economic concerns in the current public sector in advanced countries, including Japan. Such concerns include the macroeconomic effect of fiscal policy, the dependence on bonds for covering government deficits, and social security reform. The main text explains the standard concepts of public finance, and the appendix offers various advanced topics. The material will facilitate an understanding of how to investigate changes in the public sector, interpret results, and basically do research on fiscal policy. The textbook will be of value to a broad range of course offerings, including those generally focused on fiscal policy, on social security reform and on tax reform. This volume reflects on the consequences of the increasingly globalized nature of our world for public sector management. Globalization has triggered rapid growth in trade, global financial transactions and cross-country ownership of economic assets. The implications of these multifaceted processes for the welfare of today's and tomorrow's societies are unclear. What is clear, however, is that an increasing number of problems are too complex to be tackled solely at the level of national states. As a result, the size, functions and modi operandi of the public sector in a globalized world are emerging topics in academia and practice. Contents Mythology of Public Sector Management in a Globalized World Modified Collaboration Between Different State Levels Changes in Funding Procedures and Citizen Participation Challenge for Public Service Providers to Position Themselves in a Globalized Environment Pressures on Public Entities to Demonstrate Public Value Creation Target Groups Researchers and students in the fields of public and nonprofit management Practitioners in these areas The Editors Prof. Dr. René Andeßner (Johannes Kepler University Linz, Austria - JKU), Prof. Dr. Dorothea Greiling (JKU) and Prof. Dr. Rick Vogel (University of Hamburg, Germany) are distinguished scholars in the areas of public and nonprofit management As in the private sector, the principle that resources should not be wasted should also be a key element of decision-makers in the public sector. Alexander Kalb applies advanced and novel econometric as well as linear programming techniques to investigate the sources of potential inefficiencies for local governments in Germany. He uncovers socio-economic, fiscal and political sources of inefficiencies. Finally, he makes recommendations how these inefficiencies in the provision of public goods and services can be reduced in the future. Alexander Kalb applies advanced and novel econometric as well as linear programming techniques to investigate the sources of potential inefficiencies for local governments in Germany. He uncovers socio-economic, fiscal as well as political sources of inefficiencies. Finally, he makes recommendations how these inefficiencies in the provision of public goods and services can be reduced in the future.