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  - Petersen, Hans-Georg
T1  - Nachhaltigkeit in Finanz- und Sozialpolitik : Probleme und Lösungsansätze für denTransformationsprozess in Georgien
N2  - The paper describes the content of the project “Tax-/Transfer-Reform and Fiscal Responsibility: Pathways to a Sustainable Fiscal Policy in Georgia”, which is supported for the period Fall 2005 to Spring 2008 by the VolkswagenStiftung. Within the project a knowledgetransfer is organized, concentrating on state theory, tax and transfer reform, revenue sharing as well as fiscal equalization. A short overview on the current situation in Georgia is presented. Then the main project components – tax reform, tax revenue estimation and microsimulation – are briefly discussed.
T3  - Finanzwissenschaftliche Diskussionsbeiträge / Special series G, Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik - G-01 
KW  - Sustainable fiscal policy
KW  - tax reform
KW  - fiscal equalization
KW  - microsimulation
KW  - transformation
Y1  - 2007
U6  - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-18495
ER  -