国家治理、税收遵从与小微企业课税——基于税务部门与小微企业演化博弈分析

通过构建税务部门和小微企业的演化博弈模型,揭示了小微企业税收遵从与税收的国家治理相互作用机制,并采用仿真模拟进一步探究影响两者均衡的重要因素。研究发现：将小微企业引入税收网络,对小微企业课税,促进其税收遵从度的提高是税收国家治理效应的重要体现;税务部门对小微企业的优惠政策和处罚是促使小微企业税收遵从的关键因素,税务部门应持续地对小微企业实施减税降费的优惠政策,同时加强税收监管;提高小微企业对政策的参与度及政府的信任程度可以促进税收发挥国家治理作用。     

刍议涉税犯罪案件侦查中的税警协作

税务机关与公安机关在处理涉税犯罪案件时,受立法、机构设置、职责权限和执法理念等方面的影响,协作配合存在着一些问题。通过调整机构设置、完善法律法规、规范工作程序、明确职责义务、搭建信息平台等措施,可以提高税警协作的质量。     

LOCAL AUTHORITY E-GOVERNMENT PARTNERSHIPS IN ENGLAND: A CASE STUDY

This paper uses a case study of an e-government partnership of ten local authorities to consider how governance structures, financial arrangements and performance management systems may promote or inhibit successful collaborative working. The case is considered within the contexts of continuing new public management reforms including the balance between formal performance measurement indicators imposed by higher authorities and the scope for dialogue in the development of performance management systems. The case supports a view that collaborative working can benefit from a governance structure supporting a consistency of objectives of the partners operating within similar political and regulatory environments. Externally imposed performance indicators are significant to the partner authorities but their influence does not exclude the possibility of more dialogue-driven performance management systems being developed within the partnership. Sustainability of the partnership is never assured and tensions develop as a result of developing priorities of individual authorities, the possibility of local government reorganisation and changing national policy initiatives.     

The Police Funding Formula: Does it Reflect London's Crime Management Needs?

The allocation of funds to police authorities in England and Wales is based on a formula which has been constructed to capture the key drivers of the main activities of the police: crime management, call management, public order and reassurance and traffic management. The formula was based on data from a 1995/96 survey by the Association of Chief Police Officers (ACPO), using data on police activity and recorded crime from 1990–92. In this article, the authors argue that the resulting allocation no longer reflects accurately the policing needs of London.     

从公司治理角度分析"股利税"的改革方向

股利在公司治理中具有重要作用,股利税的不同设计对企业公司治理有重要影响。为有效利用税法完善企业的公司治理,建议对个人的股利所得适用较低税率的"双重征税"形式,以减少企业派发股利的税收成本,缓减"自由现金流"代理问题,同时发挥债权人和机构投资者的治理优势;对于公司间股利所得,按持股比例规定适用税率,以减少集团企业控制权与现金权分离的程度,缓解控股股东与中小股东的代理问题。     

Scrutinizing local public service provision

Set in the context of an expansion of scrutiny by local authorities of local service provision, this article explores the key challenges ahead for managers and politicians in this area of local governance. Drawing on an evaluation of the development of health scrutiny, it outlines the different types of activities health scrutiny committees are engaging in to fulfil their legislative commitments and suggests lessons for the expansion of external scrutiny.     

美国审计署的审计机关成熟度模型及其借鉴意义

美国审计署提出的审计机关成熟度模型,反映了美国审计署对审计机关履行职责的认识。通过回顾美国国家审计的发展历程,可以发现审计机关成熟度模型与美国审计署在不同时期发挥的功能具有内在的契合关系。美国国家审计功能不断提升是国家治理发展的内在要求、具备了相应的制度保障条件、审计机关提高自身管理水平的结果。本文认为我国应该深化对国家审计建设性作用的认识、完善相应的制度保障、进一步提高审计机关自身管理水平,保障我国国家审计更好地参与国家治理。     

Corporate governance and dynamics capital structure: evidence from Vietnam

This paper examines the relationship between corporate governance and speed of adjustment (SOA) of capital structure for listed firms in Vietnam from 2000 to 2016. We first examine the literature on the influence of crucial corporate governance mechanisms, including gender diversity and managerial ownership, on SOA. Empirically, we then find that board size, board independence, gender diversity, and managerial ownership significantly increase SOA, but CEO duality significantly decreases it. We discuss some policy implications for firms and Vietnamese authorities.     

论对公司财务报告舞弊的治理

财务治理与财务报告舞弊之间存在密切关系，公司的内、外部财务治理结构包括管理当局、董事会、监事会、注册会计师等各方面，他们都对财务报告的生成与披露产生影响。因此，防范财务报告舞弊的措施应从分析公司相关财务治理结构对财务信息的监督与制衡功能出发，改变其中的薄弱环节，强化相关的治理功能。     

Performing 'Performance'—A Comedy in Five Acts

The public service in the United Kingdom is awash with performance data. From the ubiquitous league tables for schools, local authorities and police services, through key performance indicators for civil service agencies right up to Government-level Public Service Agreements, the number of published performance data sets probably now reaches five figures annually. The author discusses some of the aspects of being what are probably the most 'performance-reported' public services in the world.     

Financial liberalisation,crisis, and restructuring: A comparative study of bank performance and bank governance in South East Asia

This paper examines the impact of changes in bank governance on bank performance for a sample of commercial banks operating in SE Asia between 1990 and 2003. We identify bank governance in terms of bank ownership and measure bank performance as rank order alternative profit efficiency, technical change, and productivity. The period was characterised by financial deregulation, the Asian crisis and bank restructuring programmes. To resolve financial distress, SE Asian authorities implemented inter alia bank privatisation programmes and widened access for foreign ownership. Our results tend to support bank privatisation and the repeal of state ownership on economic grounds. We suggest the potential benefits of foreign ownership may take longer to be realised. For domestic private-owned banks, the challenge is improving bank efficiency.     

Are financial derivatives related to intra-entities' tax aggressiveness? UK evidence

This study investigates the effect of hedged versus nonhedged financial derivative instruments on the intra-entities' tax aggressiveness. Our findings provide evidence that multinational enterprises manage derivatives instruments to avoid their tax expenses aggressively. Specifically, nonhedged derivatives are an excellent determinant of the tax aggressiveness practices of corporate groups. Besides, this study speaks to the central role of governance quality in mitigating this aspect of tax aggressiveness and provides practical guidance to tax authorities and regulators for establishing new policies for governing financial derivative instruments and preventing tax aggressiveness from negatively affecting firms and society.     

Competing,collaborating or controlling? Comparing benchmarking in European local government

The way that local authorities in OECD countries compare and benchmark their performance varies widely. This paper explains some of the reasons behind the variations. The current local government benchmarking schemes in Europe— their governance, coverage and impact—largely depend on the institutional characteristics of the respective administrative and local government systems (in other words, the starting conditions). There are signs that, as a result of the fiscal crisis in Europe and need to cut public sector costs, many countries (but not England and Wales) are leaning towards compulsory large-scale benchmarking projects.     

The Company Response to Government Policies on Transport

The author presents a case–study of how a large private sector company has tried to respond constructively to current government policies on transport. The focus for implementation has been a Green Travel Plan (GTP), developed for company employees. A successful GTP needs to change the culture of the organization, provide both sticks and carrots to encourage sufficient numbers of people to change their travel habits. Delivering either or both of these requires a consistent and sustained approach by policy–makers, to match the efforts of private firms. Effective change depends of integrating the efforts of central government, local authorities, business, transport operators, police, the Highways Agency, individuals and the press.     

PERFORMANCE REPORTING BY MALAYSIAN LOCAL AUTHORITIES: IDENTIFYING STAKEHOLDER NEEDS

The concept of public accountability promotes the need for a comprehensive set of performance‐related information to satisfy the information needs of a diverse stakeholder interest group. However, literature concerned with the scope of information to be disclosed, and in particular within the context of a developing country, is limited. This paper identifies the information set which stakeholders of Malaysian local authorities consider relevant in the monitoring and assessment of local authority performance. Stakeholders indicated strong interest in performance information that is not traditionally disclosed in the financial statements: non‐financial information particularly performance measurement of outputs, outcomes, efficiency and effectiveness. Disclosures in the Statement of Revenue and Expenditure and forward‐looking information are generally regarded as the most important disclosures. The results of the study also indicate differences amongst stakeholders as to the level of importance that they place on certain items especially items related to internal policies and governance and financial position of the local authorities. The findings will be of significance to policy makers interested in improving the performance reporting of Malaysian public sector entities, particularly local authorities.     

From risk to the government of uncertainty: the case of mobile telephony

Confronted with complex and wicked issues, public authorities turn to science and expertise to provide answers that will help reduce the level of uncertainty that characterizes these issues. Yet, the paper argues that more often than not, it is the application of a risk framework to a given issue that fosters uncertainty, not the other way round. Hence, the more authorities and experts attempt to apply a risk approach to an issue, the more they encourage the production of uncertainty. Taking mobile telephony as a case in point, the paper then goes on to show that to reduce uncertainties, authorities in some countries have recently experimented with new forms of knowledge in the process of expertise; paradoxically, this may raise in a first moment the general level of uncertainty, but it may also provide in the longer term more robust knowledge. The larger aim of the paper is to expand conceptions of uncertainty commonly used in risk governance.     

The changing nature of riots in the contemporary metropolis from ideology to identity: lessons from the recent UK riots

Whereas past episodes of rioting in UK cities confronted the state authorities with a conscious and collective political problem – either through opposition to job losses or to institutional racism – in the post-political climate today we witness a shift towards individual action driven more by identity than by ideology. The one element that united the otherwise disaggregated rioters across the UK recently was more their taste in expensive sportswear (branded trainers) and electrical goods (plasma television screens) than anything else. Far from being a backlash against the police shooting of a petty, local black criminal in north London, or to the austerity measures introduced by the Liberal-Conservative government to combat the UK state deficit, some commentators suggest that what we now see is the product of a generation brought up on welfare for whom the old allegiances of work, family and community have lost their meaning and who, accordingly, are only able to assert their identity through the expression of their consumer tastes. This article examines what really drove the recent UK riots and explores the twin crises – of authority and of identity that they have exposed.     

Use of explorative scenarios in environmental policy-making—Evaluation of policy instruments for management of land, water and the built environment

In order to achieve the Swedish Environmental Quality Objectives (EQOs), three action strategies have been adopted by the Swedish parliament. The strategy addressed in this paper deals with the management of land, water and the built environment. The paper reports on a project involving authorities and researchers in which policy measures required for achieving relevant targets for the strategy were gathered, structured and analysed regarding their potential assuming alternative futures. Measures with proposed policy instruments were qualitatively evaluated against one business as usual scenario and four explorative scenarios varying along two dimensions; level of governance and level of embeddedness. The results show a heavy predominance of administrative policy instruments. This policy strategy depends on a future development where such policy instruments are accepted. In order to achieve the EQOs regardless of future developments, more robust packages of measures including a larger variation in policy instruments need to be developed.     

防范化解非法金融活动长效机制研究

非法金融活动严重扰乱国家金融管理秩序,损害金融消费者合法权益,我国近年来多次开展专项整治,非法金融活动风险高发势头得以遏制,但防范化解非法金融活动长效机制仍待完善。本文总结了我国两次金融乱象治理的经验教训,并借鉴美国非法金融活动治理思路,从完善立法、加强执法、加大惩戒、提高服务实体经济和强化宣传教育五方面提出构建防范化解非法金融活动长效机制的对策建议。     

建立适应宏观审慎监管要求的银行运行管理机制

银行业对金融危机反思的重要成果之一,就是宏观审慎监管的原则得到监管层的高度重视,银行作为货币金融业务的特许经营企业,在继续推进完善法人治理和建立现代银行制度的同时,应当用历史和辨证的态度理解新监管要求背后的逻辑,从微观与宏观并重入手来完善和改进风险管理体制和机制,增强抵御全球、区域和周期性系统危机影响能力,提高银行经营的可持续发展。