Další formáty:
BibTeX
LaTeX
RIS
@inproceedings{1331596,
author = {Lipovská, Hana and Němec, Daniel},
address = {Brno},
booktitle = {Proceedings of the 20th International Conference Current Trends in Public Sector Research},
edition = {1.},
editor = {Dagmar Špalková, Lenka Matějová},
keywords = {Fiscal discretion; Fiscal procedure; Government Budget; Implementation Lags; Senate},
howpublished = {tištěná verze "print"},
language = {eng},
location = {Brno},
isbn = {978-80-210-8082-9},
pages = {163-170},
publisher = {Masaryk University},
title = {Fiscal Bills and Implementation Lags},
year = {2016}
}
TY - JOUR
ID - 1331596
AU - Lipovská, Hana - Němec, Daniel
PY - 2016
TI - Fiscal Bills and Implementation Lags
PB - Masaryk University
CY - Brno
SN - 9788021080829
KW - Fiscal discretion
KW - Fiscal procedure
KW - Government Budget
KW - Implementation Lags
KW - Senate
N2 - The aim of this paper is to broaden our knowledge of the Czech implementation lag and primarily to analyse the impact of bicameralism on it. For the aim of this research, an original dataset of fiscal discretionary bills and state budget bills was created. The dataset on the fiscal discretionary bills is based on the original list of discretionary government expenditures and revenues, which was compiled by the Czech National Bank. Our extended dataset covers 69 bills in total for the period 1994–2013. While standard implementation of fiscal discretionary measures takes 215 days, implementation without the Senate took only 143 days. The monocameral procedure used for the state budget bill takes just 103 days. For the aim of our research, we defined the original concept of fiscal procedure as a monocameral legislative process. Under the standard legislative process, 20% of fiscal discretionary bills are implemented during two quarters and 85% during four quarters. As for the suggested fiscal procedure, there would be as much as 98% of fiscal discretionary bills implemented during four quarters. Our recent analysis has inevitably led us to a cautious conclusion, that the automatic stabilizators should be preferred to the tediously emerging fiscal discretionary bills.
ER -
LIPOVSKÁ, Hana a Daniel NĚMEC. Fiscal Bills and Implementation Lags. In Dagmar Špalková, Lenka Matějová. \textit{Proceedings of the 20th International Conference Current Trends in Public Sector Research}. 1. vyd. Brno: Masaryk University, 2016, s.~163-170. ISBN~978-80-210-8082-9.
|
