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Pregled bibliografske jedinice broj: 609461

Government accounting, fiscal rules and public investments


Ljubić, Dara; Drezgić, Saša; Vašiček, Davor
Government accounting, fiscal rules and public investments // 2nd International Conference Economic System of the European Union and Accession of Bosnia & Herzegovina
Travnik, Bosna i Hercegovina, 2012. (predavanje, međunarodna recenzija, neobjavljeni rad, znanstveni)


Naslov
Government accounting, fiscal rules and public investments

Autori
Ljubić, Dara ; Drezgić, Saša ; Vašiček, Davor

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, neobjavljeni rad, znanstveni

Skup
2nd International Conference Economic System of the European Union and Accession of Bosnia & Herzegovina

Mjesto i datum
Travnik, Bosna i Hercegovina, 27-28. rujna 2012

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
Fiscal rules; government accounting; fiscal performance; public investments; economic growth

Sažetak
Economic and financial crises has intensified search for tools necessary for attaining fiscal and macroeconomic stability. Fiscal rules have been widely debated tool for coping with potentially reckless government behavior. However, there is no unison agreement on the validity of their usage. Particularly heavy criticism was directed towards EU fiscal rules under the framework of Maastricht treaties and Stability and Growth Pact. It was argued that these rules substantially curbed growth of capital accumulation, and thus, economic growth in EU countries. This paper critically analysis fiscal rules applied in practice and provides a normative perspective and answer on question what kind of fiscal rules do we need. The first part of the paper, after introduction, presents a theoretical overview of interconnection of government accounting, fiscal rules and public investment. Second part provides more thorough reflections on the potential effects of government accounting. Third part of the paper, before conclusion, offers some proposals on the construction of better system of general accounting as support for more appropriate fiscal rules.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Ustanove
Sveučilište u Dubrovniku

Citiraj ovu publikaciju

Ljubić, Dara; Drezgić, Saša; Vašiček, Davor
Government accounting, fiscal rules and public investments // 2nd International Conference Economic System of the European Union and Accession of Bosnia & Herzegovina
Travnik, Bosna i Hercegovina, 2012. (predavanje, međunarodna recenzija, neobjavljeni rad, znanstveni)
Ljubić, D., Drezgić, S. & Vašiček, D. (2012) Government accounting, fiscal rules and public investments. U: 2nd International Conference Economic System of the European Union and Accession of Bosnia & Herzegovina.
@article{article, year = {2012}, keywords = {fiscal rules, government accounting, fiscal performance, public investments, economic growth}, title = {Government accounting, fiscal rules and public investments}, keyword = {fiscal rules, government accounting, fiscal performance, public investments, economic growth}, publisherplace = {Travnik, Bosna i Hercegovina} }