The article analyses changes in the reform agendas of the Lithuanian government in the period 2004 – 2017. Instead of exploring the systemic and formal agendas of administrative reforms based on government strategies and programmes, it focuses on the institutional and actual agendas of Lithuanian authorities using a set of 20 reform initiatives. In addition to the analysis of the institutional context, we also assess a coupling logic and the exercise of political or bureaucratic entrepreneurship during reform policy making. The article finds that budgetary constraints and the reform policy priorities of the Lithuanian governments explain the ambitious agendas of administrative reforms during the 2008 – 2012 government and, to a lesser extent, during the 2016 – 2020 government. The political logic of coupling and political entrepreneurship dominated the flow of the reform process when these governments were in office, producing the top-down approach to reform policy making. In contrast, the 2004 – 2006, 2006 – 2008 and 2012 – 2016 governments relied strongly on a policy-centred logic of coupling together with bureaucratic entrepreneurship, which resulted in the bottom-up approach to administrative reforms in the country.
Environmental taxes should play an important part in environmental policy as they help to internalize externalities, reduce damage, and increase the quality of life; besides they allow raising revenue for national and local governments. The aim of this paper is to evaluate environmental effectiveness, economic efficiency, equity impact, administrative feasibility and cost, and political acceptability of environmental (energy, transport, and natural-resource) taxes in Latvia. The study is based on desk research. The results demonstrate little evidence that existing environmental taxes lead to a significant reduction in environmental pollution and waste flows, but they have a significant fiscal effect. Most of the environmental taxes in Latvia apply direct and indirect subsidies, but most of the revenue comes from taxes on energy and transport. Environmental tax rates in Latvia are the result of political compromise and are not backed by the research on environmental costs of the particular activity. This paper fills the gap in environmental policy evaluation by looking at the performance and effectiveness of environmental taxes in Latvia.
Review of Administrative Sciences 69, 9 - 28.
Smith, Peter C. 1995. “On the Unintended Consequences of Publishing Performance Data in the Public Sector.” International Journal of Public Administration 18(2 - 3), 277 - 310.
Svensson, Jakob. 2006. “Absorption Capacity and Disbursement Constraints.” In: Financing Development: What are the Challenges in Expanding Aid Flows ? Proceedings of the 3rd AFD-EUDN Conference, 2005. Paris: Agence Francaise de Developpement, 73 - 98.
Tallberg, Jonas. 2003. European Governance and
Zoran Ivanovski, Zoran Narasanov and Nadica Ivanovska
16. Jing, L; Doron, N & Jacob, T. (2002, Vol 40 No.1). Equity Valuation using Multiplies. Journal of Accounting Research, 135-174.
17. Kaplan, S.N & Ruback, R.S. (1995). The Valuation of Cash Flow Forecasts: En Empirical Analysis. The Journal of Finance, 1059-93. https://doi.org/10.1111/j.1540-6261.1995.tb04050.x
18. Liu, J. D.Nissim, and J.Thomas. (2002). Equity Valuation Using Multilplies. Journal of Accounting Research. Vol 40: 135-172. https://doi.org/10.1111/1475-679X.00042
19. Lie, E., H.J. Lie. (2002
. Czechowski, L. (1997). Wielowymiarowa ocena efektywności ekonomicznej przedsiębiorstwa przemysłowego. Gdańsk: Wydawnictwo Uniwersytetu Gdańskiego.
6. De Angelo, H., De Angelo, L., Stulz, R. (2006). Dividend Policy and the Earned/Contributed Capital Mich: A Test of the Life cycle Theory. Journal of Financial Economics, 81 (2), 227-254. https://doi.org/10.1016/j.jfineco.2005.07.005
7. Dickinson, V. (2011). Cash Flow Patterns as a Proxy for Firm Life Cycle. The Accounting Review, 86 (6), 1969-1994. https://doi.org/10.2308/accr-10130
8. Grzesiak, S
In 1910 the Crownland Moravia was confidentially granted a 5 million loan by the Viennese government. Moravia was heavily indebted and spent extensive expenditures for schooling, infrastructure and social welfare. The secret loan to Moravia was just one part of the multi-tiered system of fiscal flows in late Imperial Austria that was subject to emotionally heated debates. Since the budgetary power in the regional, transnational and imperial arenas came with determining the political priorities there, negotiations of the budget mirrored conflicting political camps often divided along national lines. On the imperial level, however, the same politicians forged transnational cooperation and new forms of transnational revenue sharing. Utterances of emotions were made more objective the higher the political level the crownland’s leading officials dealt with. The emotional side of fiscal politics, however, can be seen as a driving force in prioritising certain policy fields.
81(137), p. 45.
4. Bulan L., Subramanian N., Tanlu L. (2007), On the Timing of Dividend Initiations. Financial Management, 36(4), pp. 31-65.
5. De Angelo H., De Angelo L., Stulz R. (2006), Dividend Policy and the Earned/Contributed Capital Mich: A Test of the Lifecycle Theory. Journal of Financial Economics No. 81:2, pp. 227-254.
6. Dickinson V. (2011), Cash Flow Patterns as a Proxy for Firm Lifecycle. The Accounting Review, No. 86 (6), pp. 1969-1994.
7. Drake K. (2013), Does Company Lifecycle Explain
, existed long before the age in which civil servants formed a social group. The ethos of the civil servant, therefore, cannot be understood as a consequence of the gradual formation of the relevant professional group. Rather, we can establish that anachronistic elements flowed into this ethos, including those that are much older than administration and statehood themselves.
If we refrain from thinking from the end, in other words from the fully developed civil service of Max Weber, but instead take the premodern as our starting point, it can be seen relatively easily
Stefan Couperus, Harm Kaal, Nico Randeraad and Paul van Trigt
topic for each letter, a date, a reference to the document the letter related to, observance of the deadline for answering, and return of documents on request. Circular 30 January 1818, no. 225/1012, published in Daniel Jan ten Zeldam Ganswijk: Bijdragen tot de geschiedenis van het staatsbestuur in ons vaderland en meer bijzonder in het gewest Zuid-Holland gedurende de jaren 1813 tot en met 1845, vol. 2, Dordrecht 1849, p. 474–475.
This was neither the first time nor the last that a governor tried to streamline the information flow between center and periphery. From
Flows in Global Economy, New York 2003, p.347–370.
How can we get the transplanting process right? That is the problem which the research program presented here intends to investigate. We know from the few successful examples that the key to transplanting lies in the adaptation of the imported, foreign standard to the local context. See Joachim Zweynert, »Economic Culture and Transition«, in: Intereconomics 41 (2006), p. 182–188; and Valentin Seidler, »When Do Institutional Transfers Work? The Relation between Institutions, Culture and the Transplant Effect: the