Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 5 of 5 for “"fiscal transparency"”.
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Institutions, fiscal transparency and fiscal policy outcomes
… decisions on reporting and revising its fiscal data, and reforming its accounting system into an accrual basis. The effect of accrual accounting adoption on fiscal policy outcomes is also studied. While the literature analyzes only developed countries, we construct the extensive panel …
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An investigation into whether the South African and Mauritian preferential holding company regimes may undermine fiscal transparency
… base erosion and profit shifting and to prevent fiscal losses arising from unintended deliberate abuse of double tax treaty benefits. This dissertation examines whether Africa's two favourable holding company regimes, the South African Headquarter Company and the Mauritian Global Business …
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IMPROVING MARINE CORPS MANAGEMENT OF FOREIGN CURRENCY FLUCTUATION TRANSACTIONS
… Furthermore, the current procedures lose fiscal transparency and hinder the auditability of foreign currency transactions. In addition to recommending courses of action to improve those issues, this project also addresses the exchange rates used when incurring foreign obligations. Through …
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Dealing with plenty: Brazil in the era of surplus oil
… of the impact of oil royalties on municipal fiscal transparency in Brazil. This paper begins with an overview of the future of the oil industry and fleshes out what Brazil’s role in this future might be. I show that hydrocarbons will continue to be the main source of energy for the …