Public and Municipal Finance最新文献_第9页

An assessment of informal SMEs’ potential in an African economy – theoretical and conceptual framework 非正式中小企业在非洲经济中的潜力评估——理论和概念框架

Public and Municipal Finance Pub Date : 2018-08-06 DOI: 10.21511/PMF.07(2).2018.01

Herrison Matsongoni, E. Mutambara

{"title":"An assessment of informal SMEs’ potential in an African economy – theoretical and conceptual framework","authors":"Herrison Matsongoni, E. Mutambara","doi":"10.21511/PMF.07(2).2018.01","DOIUrl":"https://doi.org/10.21511/PMF.07(2).2018.01","url":null,"abstract":"Informal Small and Medium Enterprises (SMEs) play a key role in their respective economies over the world particularly in the African continent. This paper reviews various theories on SMEs towards understanding the potential of the informal sector in the context of African countries. The paper uses a theoretical approach for the purpose of assessing the challenges that have affected the development of the informal SMEs sector over the years in both the developing and developed world. Economically developing countries in Africa pose unique challenges to informal SMEs development compared to the developed countries. The paper reviews the theories that define the rise to informality in Africa by identifying the key determinants for the emergence of informal SMEs. A conceptual framework for assessing informal SME’s potential for Africa is developed. The conceptual framework is based on the Fishbone diagram developed by Kaoru Ishikawa (1986). This paper discusses the intricacies of the applicability of the proposed conceptual framework to assess the potential of the informal SMEs in Africa and the way forward for the formalization debate.","PeriodicalId":52837,"journal":{"name":"Public and Municipal Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43367324","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 14

Personal income tax management in Ukraine on the game theory basis 基于博弈论的乌克兰个人所得税管理

Public and Municipal Finance Pub Date : 2018-08-01 DOI: 10.21511/PMF.07(1).2018.05

O. Tymchenko, Yuliia Sybirianska, Y. Polishchuk, N. Rudyk, V. Korotun

{"title":"Personal income tax management in Ukraine on the game theory basis","authors":"O. Tymchenko, Yuliia Sybirianska, Y. Polishchuk, N. Rudyk, V. Korotun","doi":"10.21511/PMF.07(1).2018.05","DOIUrl":"https://doi.org/10.21511/PMF.07(1).2018.05","url":null,"abstract":"One of the main problems of the fiscal decentralization in Ukraine is the substantiation of the optimal proportion of the personal income tax distribution among the state and different types of local budgets in order to insure the sufficient financial resources for the territorial communities. Since period of the Budget Code adoption, the percentage of the personal income tax paid from salaries to the different levels of budgets has changed three times. However, the methodic of such distribution is not clear. The authors suggest approach of analyzing the logic of the personal income tax distribution on the game theory basis. They consider different ways of making decisions and prove that in all of the analyzed cases the winner was the central government of Ukraine. Such behavior of the central government in making decisions does not meet the goals of the fiscal decentralization reform. The main reason of such situation is that the decisions are made by the state government, but not by the local communities or their representatives. Besides, it is difficult to distribute the expenditures among different types of budgets according to the Governments’ competences. The authors suggest some recommendation of the personal income tax distribution in order to ensure benefits for all participants of the game: communities, local governments and central government. But they conclude that the active influence of people on the behavior of the local governments is the basic premise for the scientific research of the PIT optimal distribution.","PeriodicalId":52837,"journal":{"name":"Public and Municipal Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44654438","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Peculiarities of the Ukrainian housing and utility services enterprises activity in the context of defining their development potential 乌克兰住房和公用事业服务企业在确定其发展潜力方面的活动特点

Public and Municipal Finance Pub Date : 2018-06-27 DOI: 10.21511/PMF.07(1).2018.04

N. Pedchenko, Mariya Kimurzhiy

{"title":"Peculiarities of the Ukrainian housing and utility services enterprises activity in the context of defining their development potential","authors":"N. Pedchenko, Mariya Kimurzhiy","doi":"10.21511/PMF.07(1).2018.04","DOIUrl":"https://doi.org/10.21511/PMF.07(1).2018.04","url":null,"abstract":"The aim of the article is to study the peculiarities of housing and utility services enterprises activity as factors of influence on their development potential.\u0000Research methodology. When solving the tasks given in the article, method of hypotheses and statistical research, methods for analyzing socio-economic factors of influence on enterprises’ development potential are used.\u0000Results. The authors proved the fairness of the presented scientific hypotheses as for peculiarities of housing and utility services enterprises in Ukraine, specifically, existence of natural monopoly of housing and utility services enterprises; limitations of the enterprise management functions in the sphere of setting up prices and standards for services; necessity to ensure long-term activities and continuity of production; non-compliance of quality, nomenclature of services, their reliability, economic feasibility of the tariffs, social and environmental labor security with the requirements of European standards for country’s development; presence of the significant accounts receivable, which is caused by time lag between the consumers’ use of services and resources provided and paying for them; dependence of results of enterprises financial activity on the current political and economic situation in the country.\u0000Practical implications of the research results. Taking into account the proved hypotheses, vector directions of housing and utility services enterprises development potential were shaped in the article.","PeriodicalId":52837,"journal":{"name":"Public and Municipal Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44920424","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Opportunities for Open Contracting in public sector procurement: a review of legislation 公共部门采购中公开承包的机会：立法审查

Public and Municipal Finance Pub Date : 2018-06-13 DOI: 10.21511/PMF.07(1).2018.03

L. Naidoo, V. Naidoo, M. Ambe

{"title":"Opportunities for Open Contracting in public sector procurement: a review of legislation","authors":"L. Naidoo, V. Naidoo, M. Ambe","doi":"10.21511/PMF.07(1).2018.03","DOIUrl":"https://doi.org/10.21511/PMF.07(1).2018.03","url":null,"abstract":"The main purpose of the study was to establish the conformity of South African legislation and policies to the global principles of Open Contracting. The specific objective of the study was to establish whether South African legislation supports the application of Open Contracting in public sector procurement. The study employed a descriptive survey research design. Primary data was collected using questionnaires targeting members of the Chartered Institute of Procurement and Supply Chain (CIPS) employed in the South African public service. A total of 300 (100%) completed questionnaires were returned. Fifty-two (52) of the targeted 300 respondents were excluded from the study. They were found not to be “public procurement champions”. This would imply that a final total sample size of 248 was employed in this study, thus a realization of 82.7%. The study findings revealed that although government institutions have policy statements for Open Contracting, the principles are not fully implemented. The study recommends that the National Treasury put forward a single coherent, comprehensive and overarching procurement law to standardize and clarify the procurement process to be followed by procuring entities in South Africa. Particularly the study recommends the development of a policy framework for the implementation of Open Contracting in the South African public sector procurement system.","PeriodicalId":52837,"journal":{"name":"Public and Municipal Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42164744","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Transparency of the budget process as a prerequisite for financial decentralization in Ukraine 预算程序的透明度是乌克兰财政分权的先决条件

Public and Municipal Finance Pub Date : 2018-06-08 DOI: 10.21511/PMF.07(1).2018.02

I. Shkolnyk, T. Melnyk, Borys Mershchii

{"title":"Transparency of the budget process as a prerequisite for financial decentralization in Ukraine","authors":"I. Shkolnyk, T. Melnyk, Borys Mershchii","doi":"10.21511/PMF.07(1).2018.02","DOIUrl":"https://doi.org/10.21511/PMF.07(1).2018.02","url":null,"abstract":"The introduction of a qualitatively new type of relationship between citizens and authorities, one in which every person would be guaranteed real observation and protection of the rights and freedoms in these bodies activity, should be one of the priority areas of socio-political transformation in Ukraine. The urgency of the improving local finances, the formation of local budgets and the use of their funds is increasing due to changes in local self-government.\u0000The article proposes a scientific methodological approach to assessing the level of financial decentralization in Ukraine during the period of the decentralization reform (2014–2017). The universal integral indicator of financial decentralization has been calculated, which has found that local budgets improve public funds management, which is illustrated by the growth of the integral indicator level in dynamics.\u0000A number of recommendations are also provided for improving the budget process transparency for each of the components: budget information openness, the state and effectiveness of budgetary supervision, and public participation in the budget process. The idea of the relationship between the budget process transparency and the results of the financial decentralization reform is proposed.","PeriodicalId":52837,"journal":{"name":"Public and Municipal Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45432371","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 8

Level of shadow economy in Ukraine: reasons and ways to overcome 乌克兰影子经济的水平:原因与克服途径

Public and Municipal Finance Pub Date : 2018-05-30 DOI: 10.21511/PMF.07(1).2018.01

A. Bukhtiarova, Arsen Hayriyan, Nataliia Vynokurova

引用次数: 1