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Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries / / Seth Terkper
| Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries / / Seth Terkper |
| Autore | Terkper Seth |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (28 p.) |
| Disciplina | 657.0218 |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Accounting - Standards
Financial statements - Standards Tax administration and procedure Accounting Budgeting Macroeconomics Public Administration Public Sector Accounting and Audits National Budget Budget Systems Personal Income, Wealth, and Their Distributions Public finance accounting Financial reporting, financial statements Budgeting & financial management Financial statements Fiscal accounting and reporting Accrual accounting Budget planning and preparation Personal income Finance, Public Budget Income |
| ISBN |
1-4623-3259-5
1-4527-1982-9 1-282-84070-3 9786612840708 1-4518-6976-2 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Institutional and Regulatory Framework; A. Nature of Semi-Autonomy; B. Potential Benefits in Keeping Separate SARA Records; Boxes; 1 South African Revenue Service (SARS) Accounting Requirements; C. Regulatory Framework; D. Basic Tax and Treasury Accounting Systems; Table; 1. Summary of records kept by tax agencies; E. Automated Accounting Systems; III. Nature of Tax Office Accounting; A. Nature of Tax Transactions; B. Meaning of Full Accrual Accounting; C. SARA Accounting Records; IV. Recording and Reporting Rules; 2. HMRC's Resource, Trust and Program Records
A. Revenue TransactionsB. Operating Income Rules; 3. Some SARA Budget Issues; C. Operating Expense Rules; D. Investing and Financing Activities; E. Program Activities; 4. Some Key Fixed Asset (FA) Issues; V. SARA Reporting Obligations; A. Simple Cash Statements; B. Complex Financial Statements; C. Program Statements; D. Consolidated Financial Statements; VI. Conclusion; References |
| Record Nr. | UNINA-9910788246803321 |
Terkper Seth
|
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| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries / / Seth Terkper
| Accounting Challenges for Semi-Autonomous Revenue Agencies in Developing Countries / / Seth Terkper |
| Autore | Terkper Seth |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (28 p.) |
| Disciplina | 657.0218 |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Accounting - Standards
Financial statements - Standards Tax administration and procedure Accounting Budgeting Macroeconomics Public Administration Public Sector Accounting and Audits National Budget Budget Systems Personal Income, Wealth, and Their Distributions Public finance accounting Financial reporting, financial statements Budgeting & financial management Financial statements Fiscal accounting and reporting Accrual accounting Budget planning and preparation Personal income Finance, Public Budget Income |
| ISBN |
1-4623-3259-5
1-4527-1982-9 1-282-84070-3 9786612840708 1-4518-6976-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Institutional and Regulatory Framework; A. Nature of Semi-Autonomy; B. Potential Benefits in Keeping Separate SARA Records; Boxes; 1 South African Revenue Service (SARS) Accounting Requirements; C. Regulatory Framework; D. Basic Tax and Treasury Accounting Systems; Table; 1. Summary of records kept by tax agencies; E. Automated Accounting Systems; III. Nature of Tax Office Accounting; A. Nature of Tax Transactions; B. Meaning of Full Accrual Accounting; C. SARA Accounting Records; IV. Recording and Reporting Rules; 2. HMRC's Resource, Trust and Program Records
A. Revenue TransactionsB. Operating Income Rules; 3. Some SARA Budget Issues; C. Operating Expense Rules; D. Investing and Financing Activities; E. Program Activities; 4. Some Key Fixed Asset (FA) Issues; V. SARA Reporting Obligations; A. Simple Cash Statements; B. Complex Financial Statements; C. Program Statements; D. Consolidated Financial Statements; VI. Conclusion; References |
| Record Nr. | UNINA-9910807167903321 |
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Terkper Seth
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| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Activities and summary report of the Committee on the Budget, U.S. House of Representatives
| Activities and summary report of the Committee on the Budget, U.S. House of Representatives |
| Pubbl/distr/stampa | Washington, : U.S. G.P.O |
| Descrizione fisica | 1 online resource |
| Collana | House report |
| Soggetto topico |
Budget - United States
Budget |
| Soggetto genere / forma |
Legislative materials.
Periodicals. |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Altri titoli varianti |
Report on the activities of the Committee on the Budget during the 110th Congress
Activities and summary report of the Committee on the Budget, House of Representatives |
| Record Nr. | UNINA-9910700192803321 |
| Washington, : U.S. G.P.O | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Additional estimates -- deficiencies Interior Department. Letter from the Secretary of the Interior, transmitting additional estimates for deficiencies in that Department. January 14, 1852. Referred to the Committee of Ways and Means, and ordered to be printed
| Additional estimates -- deficiencies Interior Department. Letter from the Secretary of the Interior, transmitting additional estimates for deficiencies in that Department. January 14, 1852. Referred to the Committee of Ways and Means, and ordered to be printed |
| Pubbl/distr/stampa | [Washington, D.C.] : , : [publisher not identified], , 1852 |
| Descrizione fisica | 1 online resource (26 pages) : tables |
| Collana |
Ex. doc. / 32nd Congress, 1st session. House
[United States congressional serial set ] |
| Soggetto topico |
Budget
Budget - Law and legislation |
| Soggetto genere / forma | Legislative materials. |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910715738303321 |
| [Washington, D.C.] : , : [publisher not identified], , 1852 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Additional estimates -- Indian service. Letter from the Secretary of the Treasury, transmitting additional estimates for the Indian service, &c. December 23, 1852. -- Referred to the Committee of Ways and Means, and ordered to be printed
| Additional estimates -- Indian service. Letter from the Secretary of the Treasury, transmitting additional estimates for the Indian service, &c. December 23, 1852. -- Referred to the Committee of Ways and Means, and ordered to be printed |
| Pubbl/distr/stampa | [Washington, D.C.] : , : [publisher not identified], , 1852 |
| Descrizione fisica | 1 online resource (20 pages) : maps, tables |
| Collana |
Ex. doc. / 32nd Congress, 2nd session. House
[United States congressional serial set] |
| Soggetto topico |
Budget
Federal aid to Indians Revenue Factory and trade waste Indians Financial statements |
| Soggetto genere / forma | Legislative materials. |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910715740503321 |
| [Washington, D.C.] : , : [publisher not identified], , 1852 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Additional estimates. Letter from the Secretary of the Treasury, transmitting estimates of additional appropriations, &c. January 13, 1852. Referred to the Committee of Ways and Means, and ordered to be printed
| Additional estimates. Letter from the Secretary of the Treasury, transmitting estimates of additional appropriations, &c. January 13, 1852. Referred to the Committee of Ways and Means, and ordered to be printed |
| Pubbl/distr/stampa | [Washington, D.C.] : , : [publisher not identified], , 1852 |
| Descrizione fisica | 1 online resource (7 pages) |
| Collana |
Ex. doc. / 32nd Congress, 1st session. House
[United States congressional serial set ] |
| Soggetto topico |
Budget
Budget - Law and legislation |
| Soggetto genere / forma | Legislative materials. |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910715736203321 |
| [Washington, D.C.] : , : [publisher not identified], , 1852 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advanced Public Financial Management Reforms in South East Europe / / Mia Pavesic-Skerlep, Eivind Tandberg
| Advanced Public Financial Management Reforms in South East Europe / / Mia Pavesic-Skerlep, Eivind Tandberg |
| Autore | Pavesic-Skerlep Mia |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2009 |
| Descrizione fisica | 1 online resource (35 p.) |
| Altri autori (Persone) | TandbergEivind |
| Collana | IMF Working Papers |
| Soggetto topico |
Finance, Public - Europe
Monetary policy - Europe Budgeting Public Finance National Budget Budget Systems National Government Expenditures and Related Policies: General Forecasts of Budgets, Deficits, and Debt Budgeting & financial management Public finance & taxation Budget planning and preparation Performance-based budgeting Public financial management (PFM) Expenditure Medium-term budget frameworks Budget Finance, Public Expenditures, Public |
| ISBN |
1-4623-6081-5
1-4527-1576-9 1-282-84317-6 9786612843174 1-4518-7249-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction and overview; A. Introduction; II. Fiscal institutions and outcomes 1990-2006; A. PFM Objectives; B. PFM Reform Agendas in SEE Countries; Tables; 1. Main Public Financial Management Objectives and Indicators; C. Status of PFM Reforms in SEE Countries; 2. Selected Public Financial Management Objectives and Benchmarks; D. Fiscal Objectives and Outcomes; Figures; 1:Remaining PFM Reform Needs in SEE Countries; 3a. SEE Expenditure Levels; 3b. SEE Fiscal Balances; 4. Indicators for Financial Discipline in Six SEE Countries; 5a. Albania Functional Breakdown of Expenditures
5b. Bulgaria Functional Breakdown of Expenditures5c. Government Investments as Share of GDP in SEE Countries; 2: Infant Mortality; 3: Average Length of Stay in Hospital; E. Assessment; III. Medium-term budgeting; A. Overview; B. Phases of Medium-Term Budgeting; C. Status of Medium-Term Budgeting in SEE Countries; 6. Medium-Term Budget Systems in SEE Countries; Boxes; 1. Medium-Term Budgeting in South East European Countries; D. Implementation Challenges and Possible Solutions; IV. Performance-oriented budgeting; A. Overview; B. Phases of Performance-Oriented Budgeting C. Status of Performance-Oriented Budgeting in SEE Countries7. Performance-Oriented Budget Systems in SEE Countries; 2. Performance-Oriented Budgeting in South East European Countries; D. Implementation Challenges and Possible Solutions; V. Conclusions; Appendixes; I. Categorization of Medium-Term Budget Systems; II. Categorization of Performance-Oriented Budget Systems |
| Record Nr. | UNINA-9910788335703321 |
|
Pavesic-Skerlep Mia
|
||
| Washington, D.C. : , : International Monetary Fund, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Advanced Public Financial Management Reforms in South East Europe / / Mia Pavesic-Skerlep, Eivind Tandberg
| Advanced Public Financial Management Reforms in South East Europe / / Mia Pavesic-Skerlep, Eivind Tandberg |
| Autore | Pavesic-Skerlep Mia |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2009 |
| Descrizione fisica | 1 online resource (35 p.) |
| Disciplina | 332.152 |
| Altri autori (Persone) | TandbergEivind |
| Collana | IMF Working Papers |
| Soggetto topico |
Finance, Public - Europe
Monetary policy - Europe Budgeting Public Finance National Budget Budget Systems National Government Expenditures and Related Policies: General Forecasts of Budgets, Deficits, and Debt Budgeting & financial management Public finance & taxation Budget planning and preparation Performance-based budgeting Public financial management (PFM) Expenditure Medium-term budget frameworks Budget Finance, Public Expenditures, Public |
| ISBN |
1-4623-6081-5
1-4527-1576-9 1-282-84317-6 9786612843174 1-4518-7249-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction and overview; A. Introduction; II. Fiscal institutions and outcomes 1990-2006; A. PFM Objectives; B. PFM Reform Agendas in SEE Countries; Tables; 1. Main Public Financial Management Objectives and Indicators; C. Status of PFM Reforms in SEE Countries; 2. Selected Public Financial Management Objectives and Benchmarks; D. Fiscal Objectives and Outcomes; Figures; 1:Remaining PFM Reform Needs in SEE Countries; 3a. SEE Expenditure Levels; 3b. SEE Fiscal Balances; 4. Indicators for Financial Discipline in Six SEE Countries; 5a. Albania Functional Breakdown of Expenditures
5b. Bulgaria Functional Breakdown of Expenditures5c. Government Investments as Share of GDP in SEE Countries; 2: Infant Mortality; 3: Average Length of Stay in Hospital; E. Assessment; III. Medium-term budgeting; A. Overview; B. Phases of Medium-Term Budgeting; C. Status of Medium-Term Budgeting in SEE Countries; 6. Medium-Term Budget Systems in SEE Countries; Boxes; 1. Medium-Term Budgeting in South East European Countries; D. Implementation Challenges and Possible Solutions; IV. Performance-oriented budgeting; A. Overview; B. Phases of Performance-Oriented Budgeting C. Status of Performance-Oriented Budgeting in SEE Countries7. Performance-Oriented Budget Systems in SEE Countries; 2. Performance-Oriented Budgeting in South East European Countries; D. Implementation Challenges and Possible Solutions; V. Conclusions; Appendixes; I. Categorization of Medium-Term Budget Systems; II. Categorization of Performance-Oriented Budget Systems |
| Record Nr. | UNINA-9910828558203321 |
|
Pavesic-Skerlep Mia
|
||
| Washington, D.C. : , : International Monetary Fund, , 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Agricultural appropriation bill, 1928. January 3, 1927. -- Ordered to be printed
| Agricultural appropriation bill, 1928. January 3, 1927. -- Ordered to be printed |
| Pubbl/distr/stampa | [Washington, D.C.] : , : [U.S. Government Printing Office], , 1927 |
| Descrizione fisica | 1 online resource (3 pages) |
| Altri autori (Persone) | McNaryCharles Linza <1874-1944> (Republican (OR)) |
| Collana |
Senate report / 69th Congress, 2nd session. Senate
[United States congressional serial set] |
| Soggetto topico |
Budget
Legislative amendments |
| Soggetto genere / forma | Legislative materials. |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910716425803321 |
| [Washington, D.C.] : , : [U.S. Government Printing Office], , 1927 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Agriculture appropriation bill 1928. January 11, 1927. -- Ordered to be printed
| Agriculture appropriation bill 1928. January 11, 1927. -- Ordered to be printed |
| Pubbl/distr/stampa | [Washington, D.C.] : , : [U.S. Government Printing Office], , 1927 |
| Descrizione fisica | 1 online resource (6 pages) |
| Altri autori (Persone) | MageeWalter Warren <1861-1927> (Republican (NY)) |
| Collana |
House report / 69th Congress, 2nd session. House
[United States congressional serial set] |
| Soggetto topico |
Budget
Legislative amendments |
| Soggetto genere / forma | Legislative materials. |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910716452903321 |
| [Washington, D.C.] : , : [U.S. Government Printing Office], , 1927 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Soggetto topico
-
Budget
(449)
- Budgeting & financial management (135)
- Budgeting (127)
- Expenditures, Public (124)
- Public Finance (122)