TY  - RPRT
A1  - Petersen, Hans-Georg
T1  - Steuern in Fragilen Staaten
BT  - Empfehlungen für die Entwicklungszusammenarbeit
T2  - Finanzwissenschaftliche Diskussionsbeiträge
N2  - Fragile states are characterized by institutions which do not have the political will or ability to reduce poverty in the interests of their citizen, to establish basic social security, to promote a successful development process, and to guarantee security and human rights. The regional disintegration processes after the period of imperialism and the fall of the iron curtain have created many new states, which still are politically unstable and unable for a sustainable development. In the literature such states are describes as "weak", "failing or failed", "collapsed", "conflict or post-conflict" - dependant on the extent of the particular state failure. Several indicators try to describe such states and partly allow for projections of the future development. Then the role of taxation is discussed in detail before recommendations for the development cooperation are presented. Obviously taxation plays a key role for the democratization process in fragile states.
T3  - Finanzwissenschaftliche Diskussionsbeiträge - 61 
KW  - fragile state
KW  - state theory
KW  - stable states
KW  - fragility index
KW  - taxation
KW  - shadow economy
KW  - tax administration
KW  - development cooperation
Y1  - 2010
U6  - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-48465
SN  - 1864-1431
SN  - 0948-7549
IS  - 61
ER  - 
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  -