欧盟国家税收管理的特点与借鉴

在经济趋向全球化、知识化的形势下,税收管理如何跟上,使之既能保证国家的税收不被流失,又能促进经济的发展,这个问题是当今许多国家和政府研究的重要问题.相比而言,欧盟一些主要成员国家在这方面做得比较好,他们的主要特点是:     

Consolidation and Competition in the Banking Industries of the EU Member and Candidate Countries

This paper investigates competitive conditions in the banking markets of all EU member and candidate countries over the period 1995-2007. The Panzar and Rosse (1987) model is implemented on bank-level data. In particular, the unscaled revenue equation is employed to assess market structure. Country-specific empirical results suggest a wide variation in the competitive conditions of the banking systems in the sampled countries. Nineteen banking systems are characterized as monopolistically competitive, nine as monopolies or perfectly colluding oligopolies, and two as perfectly competitive over the sample period. This study also investigates whether competition conditions changed over the sample period, using 2001 as an endogenously determined break year. The empirical evidence reveals that banking systems became less competitive after that time.     

Infrastructure and Public Utilities Privatization in Developing Countries

Should governments in developing countries promote private ownershipand deregulated prices in noncompetitive sectors? Or shouldthey run publicly owned firms and regulate prices at the expenseof rents to insiders? A theoretical model is used to answerthese normative questions. The analysis focuses on the tradeoffbetween fiscal benefits and consumer surplus during privatizationof noncompetitive sectors. Privatization transfers control rightsto private interests and eliminates public subsidies, yieldingbenefits to taxpayers at the cost of increased prices for consumers.In developing countries, where budget constraints are tight,privatization and price liberalization may be optimal for lowprofitability industries but suboptimal for more profitableindustries. And once a market has room for more than one firm,governments may prefer to regulate the industry. Without a credibleregulatory agency, regulation is achieved through public ownership.     

Setting Public Service Outcome Targets: Lessons from Local Public Service Agreements

Public agencies in the UK and elsewhere are increasingly required to set outcome targets as a strategy for improving their services. A crucial element of this 'results orientation' is a clear definition of the desired outcomes and a specification of appropriate performance indicators. A recent example of this policy in the UK—Local Public Service Agreements (LPSAs)—is examined in this article. The authors' analysis of the first generation of LPSAs shows that just under half of the indicators used were measures of outcome. The authors explain the 'wicked' issues in outcome measurement that emerged from the research.     

优化纳税服务渠道的国际经验及借鉴

纳税服务渠道综合了为纳税人服务的各项资源和具体措施,是税务机关提供纳税服务、提升管理效率的重要依托。本文介绍了国外纳税服务渠道建设的先进经验,分析了我国纳税服务渠道建设存在的问题,并提出了建设以纳税人为导向的整体纳税服务渠道策略的若干建议。     

Trajectories of Reform: Public Management Change in Four Countries

It is fashionable to think there is a tide, or sequence, of basically similar public management changes sweeping through Western Europe, North America and Australasia, and British ministers have proclaimed that the UK is an admired and copied leader in public sector reforms. This article argues that a uniform 'one-track' picture is not at all accurate. Looking at 15 years of change in Finland, New Zealand, Sweden and the UK, the authors argue there are not only significant differences between each of the countries, but a more general and persistent distinction between the two Nordic countries and the UK and New Zealand. In the 'Westminster system' countries, the aim appears to have been to minimize the extent and distinctiveness of the state sector, whereas in the Nordic countries much greater emphasis has been placed on modernizing the state apparatus so that it can deal better with a changing environment.     

论智慧城市公共服务体系的建设

随着科技和社会的不断发展,智慧城市作为创新2.0环境下的城市形态,呈现出飞速的发展。本文就智慧城市中的公共服务体系的建设进行了分析与阐述。     

玛纳斯:公共服务自强

作为典型的农业大县、财政弱县,在农业税取消的政策前提下,在支持农业的同时,坚持工业富县战略不动摇,因为只有这样,才能为财政收入不断增加助力,从而用工业反哺农业,促进县域经济的超常规发展。     

公共服务这一年

实现公平正义是全社会的责任,包括企业、民间组织和政府机关,但主要责任在政府。如果说市场行为是实现效率的主要手段,那么政府行为则是实现社会公平的主要手段。国家的法律、制度和政策是维护和实现社会公平的基本保障。从政府自身建设来看,其理想目标就是善政,公正始终是善政的一个基本要素。     

中国与欧盟部分国家环保投资的比较与经验借鉴

近年来,一方面随着社会发展和工业化程度的提高,环境问题日益突显;另一方面随着可持续发展观的普及和环境舒适性目标的提出,人们对环境质量的要求普遍提高,因此世界各国都十分注重环保投资.环保投资的范围、力度和效果直接关系到环境质量的改善和社会能否可持续发展.本文以中国、瑞典、匈牙利的环保投资现状为起点,采用纵向的历史概括和横...     

税收公共化:政府服务的公共决定

税收是否公共化,最终应以政府提供的服务是否由社会公众决定为根本标志.     

Performance Monitoring in the Australian Public Service: a Government-Wide Analysis

This article considers the applicability of performance monitoring in the public sector. It analyses performance information across Australian government in order to identify, if possible, the basic attributes of effective performance monitoring, and finds significant variations. The authors conclude that varying levels of complexity in defining ends, and in attributing the achievement of objectives to particular means, may account for most of the differences. However, a number of exceptions suggest there is also room for adaptation.     

Accounting for Infrastructure Service Delivery by Government: Generational Issues

Infrastructure service provision by government creates huge distributional issues about service availability and performance over time and the relative funding burdens borne by successive generations of consumers across time. But providing financial disclosure on these issues through inter-generational accounting pre-supposes that accounting measurement is both generationally neutral (temporal neutrality) and does not legitimate any particular pattern of distribution. At the very least, accounting measurements of service provision costs should possess the attribute of distributional fairness. They should not bias the inter-generational allocation of cost or funding burdens. We argue that the forced application of inappropriate commercial accounting concepts of asset valuation, depreciation and capital maintenance does produce significant generational bias. More flexibility is required to produce the necessary accounting measurement attributes for financial disclosure on whether government has discharged its continuing accountability for inter-generational equity in burden sharing. We discuss three conceptual issues and illustrate the need for flexibility by proposing an alternative 'flow of obligations' approach which does not require reference to valuations of community service resources or arbitrary cost allocations under depreciation.     

Quality Defined by Public Service Users—The Case of the Avon Probation Service

Avon Probation Service and Bristol Business School have developed a means of assessing user-defined quality of service provision. Building on that work, this article reports on an attempt to involve 'consumers' in devising criteria by which they can judge the performance of a public service. It begins with a review of the debate about quality in public service management, arguing that it is a mistake to import uncritically 'business' approaches to quality into the public services. The impossibility of defining a uniform set of expectations of the probation service's role is a major reason why conventional notions of quality cannot be grafted directly on to public service management. The case study of the probation service suggests broader lessons for public services which wish to involve users in addressing quality issues.     

Public Sector Reform in New Zealand and Its Relevance to Developing Countries

Does New Zealand's success story have lessons for developingcountries contemplating public sector reform? That questionusually elicits one of two reactions, both inadvisable in theauthors' view. The first reaction is to be impressed with theefficacy of the reforms and conclude that they should be adopteduncritically in other countries. The second reaction is thatthe special conditions existing in New Zealand are such thatnone of its reform experience is relevant to others. The authorstake a middle position, maintaining that poorer countries canindeed extrapolate from the experience of their higher incomeneighbor despite the different conditions under which they haveto operate. New Zealand's comprehensive overhaul of its publicsector affords both general principles and specific elementsrelevant to countries looking to improve the quality, efficiency,and cost effectiveness of their public service sectors, anda careful analysis of those reforms can ascertain what mightbe transferable and what principles might apply.