TY  - RPRT
A1  - Petersen, Hans-Georg
T1  - Integration, decentralization, taxation, and revenue sharing
BT  - good governance, sustainable fiscal policy and poverty reduction as peace-keeping strategies
T2  - Finanzwissenschaftliche Diskussionsbeiträge
N2  - The paper tries to shed some light on the problems of centralization and decentralization within an economic union and the federal member states. Integration and decentralization are not opposite policy strategies but both meaningful if the single public goods and services supplies are analyzed in more detail. Both strategies doubtlessly have advantages, which can be realized if the manifold possibilities are combined in an efficient approach of good governance. Best practice approaches in inter- or supra-national integration, fiscal federalism and taxation do exist and have to be successfully implemented. Obviously such a modern fiscal policy has to be accompanied by an appropriate monetary policy, which in an economic union has to be carried out by an independent central bank as one of the necessary countervailing powers in a democratic setting. A modern fiscal policy strategy efficiently controls budget deficits, which naturally have to be limited to finance reliable public investments. Such strategy has to be safeguarded through modern methods of budgeting and fiscal planning. Modern public management with a clear code of conduct for the government officials ensures corruption free administration.
T3  - Finanzwissenschaftliche Diskussionsbeiträge - 57 
KW  - centralization
KW  - decentralization
KW  - ethnic differences
KW  - fiscal federalism
KW  - fiscal planning
KW  - sustainable fiscal policy
KW  - tax reform
Y1  - 2008
U6  - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-27367
SN  - 1864-1431
SN  - 0948-7549
IS  - 57
ER  - 
TY  - BOOK
A1  - Gamsachurdia, Giwi
T1  - Steuerverteilung und Finanzausgleich
N2  - This paper analyzes fundamental shortcomings in the Georgian legal bases in both the constitution and the tax code with regard to a sustainable fiscal policy. It shows that the lack of experience with sharing political powers and competences among the administrative levels create centralizing tendencies, which are in sharp contrast to more recent laws on local selfgovernment. Having set the legal background of today’s administrative structure in Georgia, the paper continues to describe the country’s budget composition in terms of tax revenues and expenses since the year 2000. Following a brief discussion of the Georgian systems of transfers to subordinate administrative entities the paper concludes by naming essential reform steps that need to be taken towards the development of a functioning fiscal policy on all levels.
T3  - Finanzwissenschaftliche Diskussionsbeiträge / Special series G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik - G-08 
KW  - sustainable fiscal policy
KW  - Georgian budget law
KW  - decentralization
KW  - local governance
KW  - transfer
Y1  - 2007
U6  - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-18784
ER  -