Az elmult evtized a fuggetlen koltsegvetesi intezmenyek robbanasszerű elterjedeset hozta az egesz vilagon. Ez intezmenyepitesi folyamat - amely Europai Unioban jogszabalyi előirasok miatt kulonosen erőteljesen jelentkezett osszhangban all azzal gyakorlati es elmeleti kozgazdaszok koreiben is erősodő megfontolassal, szabalyalapu fiskalis keretrendszerek alkalmazasaban kulonfele szamszerű korlato...

We survey the empirical literature on fiscal decentralization (FD) and analyze the advantages and disadvantages of shifting fiscal responsibilities to sub national governments. We suggest several conclusions: First, there are large disagreements regarding the influence of FD on the size of government and the effect of FD on tax competition, economic growth and corruption. Probably the only unan...

This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate. There has been widespread adoption of new laws to support new...

Which budgetary institutions result in efficient provision of public goods? We analyze a model with two parties bargaining over the allocation to a public good each period. Parties place different values on the public good, and these values may change over time. We focus on budgetary institutions that determine the rules governing feasible allocations to mandatory and discretionary spending pro...

The CD11b/CD18 integrin plays a crucial role in cell-cell adhesion processes. Recently, we described a case of severe neonatal alloimmune neutropenia (NAIN) caused by an alloantibody against a variant of the CD11b subunit (Mart alloantigen). Allele-specific transfected cells allowed us to demonstrate that an H61R point mutation is directly responsible for the formation of Mart epitopes. No diff...

Remains of non-marine bivalves are widespread in the Carboniferous Donets Basin (Eastern Ukraine). The studies this group fauna important for stratigraphy, paleoecology and paleobiogeography. remains were found sediments Mospyne Formation; Carbonicola obtusa (Hind) Naiadites sp. roof shale g2 coal bed; Curvirimula trapeziforma (Dewar) C. tesselata (Jones) identified g12 bed, rectilinearis Truem...

ÖZ
 Bütçe, yasamanın yürütmeye gelirlerin alınmasına izin, giderlerin yapılmasına yetki verdiği ekonomik bir plan, siyasi belgedir. Bütçe hakkının yer aldığı ilk belge Magna Carta Libertatum (Büyük Özgürlük Fermanı)’dır. İngiltere’de ortaya çıkan bu belgeden diğer ülkeler ve Türkiye de etkilenmiş, Tanzimat Döneminde modern anlamda bütçeler klasik bütçe sistemine uygun yapılmaya başlanmıştı...