A fiscal administration shows the reality of government and public organization in their provision of public good or service for the citizen. It is an independent subject from the accounting, economic, political, and legal science, which is interdisciplinary and strives for any distinct goal of studies. A fiscal sustainability perhaps would be one ideal that this science would flounder to crystallize and hold out. The studies would be similar to the adjacent sciences, but could be defined ultimately for (...) its unique feature or characteristic. The accounting or accounting sciences would aim to set forth the standards of evaluating the operation and asset or debt as well as the formality to show the numerical status or assessment for the businesses, mainly private and secondarily public. The fiscal administration involves these aspects, but there are many other elements to inculcate the minds of fiscal researcher, such as public ideals or social justice beyond the math or numerical requirements. The economic science would guide the criterion of practice for the government or public organization when they contemplate on the fiscal issues or challenges. The efficiency of budget or basic concepts, i.e., scanty resources or appropriability problem, non-exclusion and non-exhaustion, eminent dichotomy between the private and public sectors or privatization, distinction between provision and production, and so on, would divulge a close dialogue and interactive understanding between the two sciences. Nevertheless, there are differences being present invariably and conceptually between them. For example, the market failure perhaps would be one stigmatic condition to increase the profile of fiscal science. A provision anticipated from the government had been defined far earlier from the classic thought, such as police and national defense. We may share the economic idea, such as Pareto criterion, but the fiscal administration would phase out a multifaceted interplay, principally because it concerns of rule of government and because of its general absoluteness. Many artificial and institutional assumption and terms would variegate the pure theory of Pareto optimal to struggle in the cause of immeasurable kinds of values or concepts. For example, democracy is based on the head count and generally from the value of equal voting in deciding a fiscal issue. The bloated payroll would perhaps presuppose an odd reality deviated from the Pareto ideals, and the logrolling or lobbying would upstage or provide a culprit to breach the economic ways of interaction or commandment. In some cases, they trade a vote to pass the public hurdle that misallocates the resources for less than efficient public programs. Nevertheless, it explains the place where we now stand, and the macro-economy or the kind of thoughts would be considered as most approximated with the quality of fiscal studies. The science of fiscal administration would not disappear unless our reality would be purified, as the economic thought espoused, for the idealistic liberal market or communism. In both cases, the government would no longer be necessary and the fiscal administration is never demanded. It also would be denied if the communist ideals would become a reality any ultimately, say, perish of government and idealistic friendship of working class without exploitation. This means the fiscal administration is a practical science, not merely a theoretical framework, which is to be investigated and approached for the kind of hybrid products. As the political science is basically a bland product on the concept of political power, it could be intermingled with the fiscal science partly in areas of thought, but be made distinct among another. (shrink)

The purpose of the article is to analyze the prerequisites, advantages, problems and prospects for the development of the processes of financial decentralization in Ukraine. Initially, the article reveals the features of the federal and unitary arrangements of states. As research has shown, the principles of fiscal federalism have been increasingly used by unitary states. The legislative and normative legal acts regulating the implementation of the decentralization policy in Ukraine are justified and given. Characteristics of the formation of (...) new structures, such as: united territorial societies and their sources of financing are characterized. Changes in incomes in local budgets as a result of decentralization are analyzed, and their significant growth is observed. The mechanism of horizontal leveling of the tax ability of territories has been developed, which helps to remove imbalances and unevenness, most of the budgets of Ukraine are recipients of budgetary funds, since they receive a basic subsidy. The influence of the development of information technologies on entrepreneurial activity in small towns and villages is determined. Information technology is a tool of points of growth of territories. Decentralization will not gradually increase due to urbanization processes, but will be accompanied by new development mechanisms, where the labor force and the means of production will unite and help create a qualitatively new environment. (shrink)

The paper presents a novel take on the character of South Africa’s governance structure. It argues that, insofar as it constitutionally recognises traditional authorities, figures who rule in accordance with idiosyncratic and localised customary laws, as well as instigate a cheek-by-jowl existence of an asymmetrical property law (where in the urban setting land is nominally bought or transferred for sale, but in traditional rural areas granted by the chief), manifest in the differentiated land laws brought about by the Communal Land (...) Rights Act of 2003, is more akin to, and necessitates a definitional alignment with, the federal system of government than a unitary one – or at least a weak “federalism with South African characteristics.”. (shrink)

The Quebec government recently (May 2021) announced that it wants to amend the Canadian constitution so that Quebec will be recognized as a nation. This is a bad idea.

This paper explores the relationship between federalism and individual liberty. It is shown that a complete treatment of the relationship between federalism and individual liberty should consider two countervailing effects. On the one hand, a federalist structure enhances individual liberty by enlarging the choice set of the citizens. On the other hand, however, a federalist system leads to institutional diversity, a fact that per se leads to higher exit costs, which a citizen must bear if he or she (...) decides to change jurisdictions. This effect on individual liberty is a negative one, since a consequence of every increase in the exit costs is a decrease of individual liberty. The optimum range of diversity of jurisdictions is shown to lie where the two effects counterbalance each other. (shrink)

For Hannah Arendt, the federal system is an effective mode of organizing different sources of power while avoiding sovereign politics. This article aims to contribute two specific claims to the burgeoning scholarship on Arendt's international federalism. First, Arendt's international thoughts call for balancing two demands: the domestic need for human greatness and flourishing and the international demand for regulation and cooperation. Second, her reflections on council-based federalism offer a nuanced position that views the dual elements of equality in (...) politics (intra-state and interstate equality) as neither contradictory nor reconciliatory but rather as ideal types along a continuum. This study shows that, through the unique form of federalism emphasizing the need to balance two demands of free politics with a clear acknowledgement of its precariousness, Arendt's thinking adds much-needed sensitivity to international discourse. (shrink)

Abstract: One of the most contentious challenges facing the Nigerian federal experiment today is that of revenue allocation. Right from the colonial era till present, finding an acceptable revenue formula has remained intractable as the various attempts have not gained wide acceptance. This paper chronicles the various revenue commissions in Nigeria and the formulae derived there from. Data for the paper were mainly from secondary sources. The theoretical nerve of the paper is based on the nature of intergovernmental fiscal (...) relations. The findings indicate that the derivation principle has been the main bone of contention since the discovery of oil in Nigeria. Based on this, the paper recommends a serious restructuring of the Nigerian federation to grant the various component units enough autonomy to develop at their own pace, while economic viability should be the main basis for creation of states and local governments. These states and local governments should also be encouraged to develop other revenue sources outside oil, and finally the issue of revenue allocation should be made open for all Nigerians to contribute in the true spirit of democracy. (shrink)

Centripetalism is often perceived as a type of a political system for a multi-segmental, especially multi-ethnic, country in order to create among the members of the political elite of moderate, accomodative, and integrative political behavior cross-cutting segmental divisions which, reaching beyond group interests, depoliticize the segmental separateness and, in this manner, reduce their significance. One of the central institutions of centripetalism is decentralization leading to a division of large segments into smaller parts that inhabit different, ideally multi-segmental regions, thus inclining (...) regional political elites of different segments to collaborate. Although both Nigeria and Indonesia have similar centripetal territorial structures, only Nigeria is a federation. This paper focuses on Nigerian centripetal federalism and its link to the so-called federal character principle that is mostly consociational in substance. Krzysztof Trzcinski, Centripetal Federalism, in: 50 Shades of Federalism, ed. by Soeren Keil & Paul Anderson, Canterbury: Canterbury Christ Church University & Montréal: CRÉQC, 2020. (shrink)

The problem of corruption in Ukraine has been examined, as well as Blockchain technology application feasibility in combating the phenomenon has been analyzed in the article. Blockchain instrumental features and properties, making the technology unique and determining its potential applications in many sectors of the economy, have been covered with much attention. The authors have analyzed both advantages and obstacles for a distributed data registry implementation. Analysis of benchmarks and application of the best practices of Blockchain technology in the public (...) sector, including fiscal process, have been presented in the study. Profound interest in exploring the technology feasibility has been emphasized on the part of the world's leading governments. Information on pilot Blockchain projects in the public sector of Ukraine has been presented. The article focuses on the fact that alongside with the technology area and ways of scaling its application, a new era of digital society development is emerging. (shrink)

The problem of corruption in Ukraine has been examined, as well as Blockchain technology application feasibility in combating the phenomenon has been analyzed in the article. Blockchain instrumental features and properties, making the technology unique and determining its potential applications in many sectors of the economy, have been covered with much attention. The authors have analyzed both advantages and obstacles for a distributed data registry implementation. Analysis of benchmarks and application of the best practices of Blockchain technology in the public (...) sector, including the fiscal process, have been presented in the study. Profound interest in exploring the technology feasibility has been emphasized on the part of the world's leading governments. Information on pilot Blockchain projects in the public sector of Ukraine has been presented. The article focuses on the fact that alongside with the technology area and ways of scaling its application, a new era of digital society development is emerging. (shrink)

The Dominican Pedro de Ledesma was educated at the University of Salamanca, where he became a professor. He is considered one of the last members of the famous School of Salamanca. This work studies his contribution to economic thought as regards tax doctrine. In Ledesma’s thought almost a century of moral reflections developed by the Salamanca professors (such as Vitoria, Azpilcueta, Soto…) crystallises, who were echoed by other Spanish authors. Ledesma recapitulates this reflection by providing his personal point of view (...) on the subject in a historical period in which the Spanish influence had reached global dimensions. (shrink)

Molti esperti concordano sul fatto che la pandemia di Covid-19 sia l'occasione giusta per iniziare a tassare l’anidride carbonica, ora che la domanda e quindi anche il prezzo dei combustibili fossili sono scesi. Tuttavia, la carbon tax continua ad essere vista con sospetto, soprattutto tra i progressisti, che temono che questa misura abbia effetti regressivi. Allo stesso tempo, i sostenitori di una carbon tax a entrate positive, che finanzi investimenti in progetti ecologici, rischiano di allarmare eccessivamente l’elettorato conservatore. In questo (...) articolo, sostengo dunque che una carbon tax neutra dal punto di vista delle entrate e che miri a ridurre il cuneo fiscale può combinare gli obiettivi redistributivi della sinistra europea, la lotta contro il cambiamento climatico e un’ampia accettabilità sociale. Tuttavia, il modo in cui la carbon tax viene proposta deve essere invertito: non più “mitigare il cambiamento climatico e così facendo raggiungere anche un secondo obiettivo sociale (in questo caso l'aumento del reddito salariale)”, ma “raggiungere un certo obiettivo sociale attraverso la tassazione dell’anidride carbonica”. (shrink)

El tratamiento contable y fiscal de los ingresos por ventas de inmuebles a plazo requieren en la actualidad especial atención por diversos motivos. En materia contable, por el reciente cambio que esta normativa tuvo con la entrada en vigencia de la NIIF 15, aplicable a las operaciones de referencia, considerando las dificultades que por lo general tiene la adopción de nuevas normas contables. En materia fiscal, por la “pobre” redacción que a nuestro entender presenta el artículo 13 del (...) Decreto Nº 150/007 reglamentario del IRAE -que otorga un tratamiento fiscal particular a las operaciones en cuestión- y puede llevar a diversas interpretaciones, desde por ejemplo si su aplicación es obligatoria, hasta qué resultados quedan incluidos en el mismo. Otro motivo relevante es la consideración del componente financiero, siempre presente en este tipo de transacciones. Lo anteriormente expuesto, nos lleva a plantearnos la hipótesis de que en nuestro país existen diferentes interpretaciones en el tratamiento contable y fiscal de la operación en cuestión. A los efectos de demostrarla, y luego de un estudio de la normativa aplicable, se realizó un relevamiento de la situación actual sobre el tema de estudio en algunos de los principales estudios contables referentes en la materia. La investigación concluye en que la hipótesis planteada resulta ser parcialmente verdadera, ya que se constataron diversas interpretaciones en la aplicación de la normativa fiscal, pero no así en la contable, aunque en esta última, se detectaron casos de incumplimiento. En virtud de esas diversas interpretaciones, este equipo de investigación aporta el método que aplicaría al caso tratado. (shrink)

Alison L. LaCroix is Assistant Professor of Law at the University of Chicago Law School, where she specializes in legal history, federalism, constitutional law and questions of jurisdiction. She has written a fine, scholarly volume on the intellectual origins of American federalism. LaCroix holds the JD degree (Yale, 1999) and a Ph.D. in history (Harvard, 2007). According to the author, to fully understand the origins of American federalism, we must look beyond the Constitutional Convention of 1787 and (...) range over the colonial, revolutionary, and founding periods including developments in the early republic. LaCroix questions both the idea that American federalism originated, all at once, at the Constitutional Convention of 1787 and the idea that republican ideology (with its strong emphasis on legislative power) was the single dominant framework of eighteenth-century American political thought. Versions and elements of federalist or con-federative ideas were also long present and in a process of development. (shrink)

What powers do to several states of the United States have individually to enter into environmental agreements with other sovereign nations? In this article, the author reviews the power that states may have generally and then specifically regarding environmental agreements. Several traditional tools of analysis have historically been used including the constitutional doctrine of pre-emption, cooperative federalism and the foreign affairs doctrine. Some newer tools of analysis are also offered including the revival of the treaty-compact and the author's own (...) concept of "de-emption". The United States Senate's explicit refusal to ratify the Kyoto Protocol, coupled with the consequent state initiatives to control greenhouse gasses - especially the documents concluded between New Jersey and the Netherlands, provide rich examples of these tools in contemporary action. (shrink)

Krzysztof Trzciński, ‘The Concept of an Ethnic Upper Chamber in a Bicameral Parliament in an African State (Part 1).’ The article has been published in “Afryka” 34, 2011, pp. 30-42. It consists of two parts. Part 1 explains Nigerian political thinker Claude Ake’s concept of the ‘chamber of nationalities,’ in the context of the idea of recognizing and strengthening the ethnic groups’ rights in a multiethnic African state. According to the concept, in an African state, a bicameral parliament should be (...) constituted. Its upper house should be created based on the existing ethnic divisions, allowing all ethnic groups to be represented in a balanced way and thus empowering the smaller of them. Implementation of this concept may contribute to the building of more peaceful and politically stable states in Africa. Ake’s opinions are enriched with the views of a Sierra Leonian philosopher George M. Carew that seem useful in the analysis of the whole concept. Next, a case study of the Ethiopian parliament’s upper chamber, House of Federation, is discussed. That chamber is a product and an essential part of the ethnic federalism system currently existing in Ethiopia. This case resembles Ake’s concept in many ways. Then, the Nigerian philosopher Ifeanyi A. Menkiti’s ideas, having some common points with the Ethiopian territorial structure and political system as a whole, are explained. Menkiti’s views teach what may be the realities of an ethnic federalism system, especially in an undemocratic environment. His opinions also seem complementary with some of Ake’s ideas concerning the ‘chamber of nationalities’ concept. (shrink)

The article examines the role of ethnic favoritism in maldistribution of national resources in Kenya and discusses two broad proposals for attacking such corruption. Evidence drawn from research in Kenya disproves the view of Chabal and Daloz, who argue that Africans prefer to distribute goods according to ethnic ties, and shows that frustration with the lack of alternatives to such a system, rather than enthusiasm for it, drives cooperation with corrupt maldistribution. One solution to the problem is to decentralize government (...) so that resources are retained locally. A second solution is to attack the culture of appropriation and push for a fair evaluation of needs and the equitable distribution of national resources to where they are needed most. Drawing on the ideas of Hannah Arendt, the article proposes a modified federalism where government is small enough to enlist the help and support of locals but powerful enough to provide funds to impoverished sectors of the country. (shrink)

International relations (IR) scholars have increasingly integrated Hannah Arendt into their works. Her fierce critique of the conventional ideas of politics driven by rulership, enforcement, and violence has a particular resonance for theorists seeking to critically revisit the basic assumptions of IR scholarship. Arendt’s thinking, however, contains complexity and nuance that need careful treatment when extended beyond domestic politics. In particular, Arendt’s vision of free politics—characterized by the dualistic emphasis on agonistic action and institutional stability—raises two crucial issues that need (...) further elaboration for IR research that appropriates her thinking. One involves the orientation of her international thoughts. Although Arendt shows “idealistic” aspirations for authentic politics practiced by diverse equals in an institutionally articulated space of freedom, she never loses interest in the extant situation of “non-idealistic” politics. Engaging with Arendt’s theory orientation requires a careful analysis of difficult topics, such as her distinctive conception of the political and her critiques of the nation-state and international law. The other topic that needs clarification when Arendt’s thoughts are applied to IR involves specific ways of associating different sites of power. A close examination of Arendt’s council-based federalism reveals her distinctive idea of international politics, based on her acute awareness of the fundamental complexity that lies in power association and state agency. Bringing IR topics like state agency into conversation with her works generates illuminating questions for Arendt scholarship. Likewise, the ongoing debate on agonistic and institutional features of Arendt’s thoughts can provide crucial insights into critical studies of international politics. (shrink)

Latin American religious political thought includes colonial Spanish and Portuguese ideologies that preceded independence but have survived into the post-independence era, authoritarian ideologies supportive of military governments in the twentieth century, and progressive liberation theologies. In this article, I present a distinct tradition: a version of classical liberal thought. This tradition is skeptical of big government, opposed to caste systems, supportive of a high degree of federalism, uneasy with militarism, and supportive of democratic institutions while affirming religious social norms. (...) This ideology was developed in northeastern Brazil in the early nineteenth century by a Carmelite activist named Frei Caneca (Brother Mug), who published a newspaper titled the Typhis Pernambucano (Tiphys of the State of Pernambuco). (shrink)

In 2008 Robert Lovato coined the phrase Juan Crow. Juan Crow is a type of policy or enforcement of immigration laws that discriminate against Latino/as in the United States. This essay looks at the implications this phenomenon has for an ethics of immigration. It argues that Juan Crow, like its predecessor Jim Crow, is not merely a condemnation of federalism, but of any immigration reform that has stricter enforcement as one of its key components. Instead of advocating for increased (...) enforcement, I want to suggest that just immigration reform must adhere to two standards, equality of burdens and universal protections, and that only by doing so can the potential for Juan Crow be adequately avoided. (shrink)

Iris Marion Young’s politics of difference promotes equality among socially and culturally different groups within multicultural states and advocates group autonomy to empower such groups to develop their own voice. Extending the politics of difference to the international sphere, Young advocates “decentered diverse democratic federalism” that combines local self-determination and cosmopolitanism, while adamantly rejecting nationalism. Herr argues that nationalism, charitably interpreted, is not only consistent with Young’s politics of difference but also necessary for realizing Young’s ideal in the global (...) arena. (shrink)

Value capture occurs when an agent’s values are rich and subtle; they enter a social environment that presents simplified — typically quantified — versions of those values; and those simplified articulations come to dominate their practical reasoning. Examples include becoming motivated by FitBit’s step counts, Twitter Likes and Re-tweets, citation rates, ranked lists of best schools, and Grade Point Averages. We are vulnerable to value capture because of the competitive advantage that such crisp and clear expressions of value have in (...) our private reasoning and our public justification. There is, however, a price. In value capture, we take a central component of our autonomy — our ongoing deliberation over the exact articulation of our values — and we outsource it. And the metrics to which we outsource usually engineered for the interests of some external force, like a large-scale institution’s interest in cross-contextual comprehensibility and quick aggregability. That outsourcing cuts off one of the key benefits to personal deliberation. In value capture, we no longer adjust our values and their articulations in light of own rich experience of the world. Our values should often be carefully tailored to our particular selves or our small-scale communities, but in value capture, we buy our values off the rack. In some cases – like decreasing CO2 emissions – the costs of non-tailored values are outweighed by the benefit of precise collective coordination. In other cases, like in our aesthetic lives, they are not. This suggests that we should want different values suited to different scales. We should want value federalism. Some values are perhaps best pursued at the largest-scale level, others at smaller scales. The problem occurs when we exhibit an excess preference for the largest-scale values – when we consistently let the universal metrics swamp our quieter interests. (shrink)

Existing social disparities in the United States are inconsistent with the promise of democracy; therefore, there was a need for critical conceptualization of the first principles that undergird American democracy and the genesis of democratic social change in America. This constructivist grounded theory study aimed to construct a grounded theory that provides an understanding of the process of American democratic social change as it emerged from the nation’s founding documents. A post hoc polytheoretical framework including Foucault’s, Bourdieu’s, and Marx and (...) Engels’s theories of power was used to understand power dynamics. The research question focused on understanding the process of democratic social change in America. The sample comprised the Articles of Confederation, the U.S. Declaration of Independence, The Federalist Papers, and the U.S. Constitution. The documents were retrieved from the National Archives and Library of Congress. The data analysis plan incorporated successive comparison, situational and dramaturgical analysis, deconstruction, and perspective taking as strategies. The result was the construction of a democratic social change process theory preceded by five grounded theories: (a) first principles of democracy, (b) first principles of democracy conceptual framework, (c) socio-ethical principles of democracy, (d) demoralizing process, and (e) either-or approach to democracy. Positive social change implications include applying a democratic social change process to future social change endeavors across domains and levels of analysis, a normative framework for a republican form of government, and a tool to analyze and minimize the latent consequences of social justice policies. (shrink)

Dieser Aufsatz untersucht das Verhältnis zwischen Föderalismus und individueller Freiheit. Es wird gezeigt, dass eine vollständige Analyse des Verhältnisses zwischen Föderalismus und individueller Freiheit zwei entgegengesetzte Effekte mitberücksichtigen muss. Auf der einen Seite verstärken föderalistische Strukturen die individuelle Freiheit indem sie die Auswahlmöglichkeiten der Bürger erweitern. Auf der anderen Seite führt jedoch ein föderalistisches System zur institutionellen Vielfalt, ein Faktum, das per se zu höheren Abwanderungskosten führt, die ein Bürger tragen muss, wenn er oder sie entscheidet, die Jurisdiktion zu wechseln. (...) Dieser Effekt auf die individuelle Freiheit ist ein negativer, da jede Erhöhung der Abwanderungskosten die Minderung der individuellen Freiheit zur Konsequenz hat. Der optimale Grad der Vielfalt der Jurisdiktionen befindet sich dort, wo die beiden Effekte sich gegenseitig ausgleichen. (shrink)

Prominent Ukrainian historian Ivan Lysiak-Rudnytsky (1919–1984) repeatedly addressed the topic of the Ukrainian revolution of 1917 – the 1920s, especially considering its intellectual origins and implications in the context of the history of Ukrainian social and political thought. Analysis of his works shows the manner in which the Ukrainian revolution as an event structures the history of Ukrainian social and political thought in both senses of the term “history”: as history itself and as its historiography. Based on this analysis, the (...) article considers changes in the meaning of the revolution for modern Ukrainians, as well as the credibility – in the context of these changes – of the classifications of the historiography of Ukrainian social and political thought, which rest on the key meaning of the revolution for modern Ukrainian history. The article also supports the conclusion that the rejection of the evolutionary model which I. Lysiak-Rudnytsky most directly addressed will help to outline a well-balanced and reliable history of Ukrainian social and political thought without excessive historicism. (shrink)

In recent years, there have been many reforms in the field of accounting. In the same time, scientists focus on the leading methods of accounting, financial management and economic opportunities for the additional use of accounting tools to introduce reforms in the field of the accounting of public sector entities. The main goal of this paper is to reveal the leading features of the accounting system of public sector entities and to study the aspects of a new accounting system, which (...) in the future can be implemented into the activities of public sector entities. The paper provides a scientific vision of the accounting reform of public sector entities. Our vision of forming a new accounting system in the public sector is based on the accounting model used in Italy and takes into account the peculiarities of the methodology and accounting organization in accordance with the International Accounting Standards. We highlight the main problems of introducing a new accounting system for public sector entities, based on the International Accounting Standards. In our opinion, this research can form new knowledge in the national literature on the accounting of public sector entities and highlight the main problems that arise while implementing accounting reforms. In addition, our research results can serve as a basis for the implementation of the accounting of public sector entities on the basis of International Accounting Standards for the public sector and the accrual principle. We believe that the main scientific aspects of public sector accounting will be the basis for future reforms based on the implementation of International Accounting Standards in the activities of public sector entities. (shrink)

In recent years, there have been many reforms in the field of accounting. In the same time, scientists focus on the leading methods of accounting, financial management and economic opportunities for the additional use of accounting tools to introduce reforms in the field of the accounting of public sector entities. The main goal of this paper is to reveal the leading features of the accounting system of public sector entities and to study the aspects of a new accounting system, which (...) in the future can be implemented into the activities of public sector entities. The paper provides a scientific vision of the accounting reform of public sector entities. Our vision of forming a new accounting system in the public sector is based on the accounting model used in Italy and takes into account the peculiarities of the methodology and accounting organization in accordance with the International Accounting Standards. We highlight the main problems of introducing a new accounting system for public sector entities, based on the International Accounting Standards. In our opinion, this research can form new knowledge in the national literature on the accounting of public sector entities and highlight the main problems that arise while implementing accounting reforms. In addition, our research results can serve as a basis for the implementation of the accounting of public sector entities on the basis of International Accounting Standards for the public sector and the accrual principle. We believe that the main scientific aspects of public sector accounting will be the basis for future reforms based on the implementation of International Accounting Standards in the activities of public sector entities. (shrink)

An outstanding group of leaders left evidence that a richer and more sustainable democracy could be achieved with American independence and democratic principles integrated into a new republican form of government. They were moved by principles that are the very spirit of democracy. These principles are needed to enhance democracy and improve well-being. Using the constructivist tradition of grounded theory and Aristotle’s conception of abstraction, the article proposes a theory of the first principles of democracy based on substantive data: the (...) Declaration of Independence, the Articles of Confederation, The Federalist Papers, and the United States Constitution. Knowledge, fairness, human dignity, hope, unity, and security are the first principles of democracy and are regarded as the bedrock of democracy and a government framework for the people. This theory contributed to a formal model of democratic social change. It also contributes a conceptual framework that supports Solum’s semantic originalism, a theory of constitutional interpretation. The principles of democracy can revitalize democracy and provide new possibilities by protecting education as an innate human right, abolishing capital punishment, criminalizing private prisons on the stock market, and reevaluating the proportionality of prison sentences. (shrink)

This essay is my short, critical review of Donald Livingston’s anthology, Rethinking the American Union for the Twenty-First Century. The contributors of this anthology all argue for secession as a legal and proper tool for calling the Federal government down in size and power. I critically examine the arguments of the contributors.

Krzysztof Trzciński, ‘The Concept of an Ethnic Upper Chamber in a Bicameral Parliament in an African State (Part 2).’ The article has been published in “Afryka” 35, 2011, pp. 11-26 and is a continuation of the previous paper published under the same title in “Afryka” 34. Part 2 explains a couple of cases (of the Senate of Lesotho, and two Houses of Chiefs, in Botswana and Zambia) that seem useful in the analysis of the Nigerian political thinker Claude Ake’s concept (...) of the ‘chamber of nationalities.’ According to the concept, in a multiethnic African state, a bicameral parliament should be constituted, of which the upper house should be created based on the existing ethnic divisions, allowing all ethnic groups to be represented in a balanced way and thus empowering the smaller of them. Implementation of this concept might contribute to the building of more peaceful and politically stable states in Africa. In the latter part of this article, a study of the political system of Bosnia and Herzegovina is discussed in short, with a particular focus on the case of the House of Peoples of Bosnia and Herzegovina that resembles Ake’s concept very closely. In the final part of the article, some drawbacks of Ake’s concept are brought up and discussed critically. (shrink)

Few scholars have explored the founding documents to identify the deliberate social change strategy that led to America's independence and a new form of government that was of, by, and for the people. This study aimed to apply a post-hoc polytheoretical framework of power to the findings of a democratic social change study to understand the dynamics of power between Great Britain and the American colonists. The original study employed the constructivist grounded theory tradition to explore democracy in the Declaration (...) of Independence, the Articles of Confederation, The Federalist Papers, and the United States Constitution. This produced two frameworks of power strategies, one empowering and the other demoralizing: principles of democracy and anti-democratic tenets. To gain a holistic perspective of the interplay of power, a polytheoretical framework of power consisting of theories of power proposed by Marx and Engels, Bourdieu, and Foucault was employed to discuss the findings. The findings suggested that democratic social change interacts with structural forces, culture, and power strategy selection. This could provide an alternative lens through which to explore whether people of color in America were used instrumentally to sustain democracy. (shrink)

The coronavirus disease 2019 (COVID-19) crisis ought to serve as a reminder about the costs of failure to consider another long-term risk, climate change. For this reason, it is imperative to consider the merits of policies that may help to limit climate damages. This essay rebuts three common objections to carbon taxes: (1) that they do not change behaviour, (2) that they generate unfair burdens and increase inequality, and (3) that fundamental, systemic change is needed instead of carbon taxes. The (...) responses are (1) that there is both theoretical and empirical reason to think that carbon taxes do change behaviour, with larger taxes changing it to a greater extent; (2) that undistributed carbon taxes are regressive but distributing the tax receipts can alleviate that regressivity (and, in many cases, make the overall effect progressive); and (3) that while small changes for increasing democratic decision-making may be helpful, (fundamental) change takes time and the climate crisis requires urgent action. [Open access] //// -/- La crise de lamaladie à coronavirus 2019 (COVID-19) devrait servir de rappel sur les coûts de la non-prise en compte d’un autre risque à long terme, les changements climatiques. Pour cette raison, il est impératif de considérer lesmérites des politiques susceptibles de contribuer à limiter les changements climatiques. Cet essai réfute trois objections courantes aux taxes sur le carbone : (1) qu’elles ne changent pas les comportements (2) qu’elles génèrent des charges injustes et augmentent les inégalités, et (3) qu’un changement fondamental et systémique est nécessaire au lieu de taxes sur le carbone. Les réponses sont (1) qu’il existe des raisons à la fois théoriques et empiriques de penser que les taxes sur le carbone modifient effectivement les comportements, et que des taxes plus élevées les modifient dans une plus grande mesure; (2) que les taxes sur le carbone non distribuées sont régressives,mais que la distribution des recettes fiscales peut atténuer cette régressivité (et, dans de nombreux cas, rendre l’effet global progressif); et (3) que, bien que de petits changements pour l’amélioration de la prise de décision démocratique peuvent être utiles, un changement (fondamental) prend du temps et la crise climatique exige une action urgente. (shrink)

A question arising from the COVID-19 crisis is whether the merits of cases for climate policies have been affected. This article focuses on carbon pricing, in the form of either carbon taxes or emissions trading. It discusses the extent to which relative costs and benefits of introducing carbon pricing may have changed in the context of COVID-19, during both the crisis and the recovery period to follow. In several ways, the case for introducing a carbon price is stronger during the (...) COVID-19 crisis than under normal conditions. Oil costs are lower than normal, so we would expect less harm to consumers compared to normal conditions. Governments have immediate need for diversified new revenue streams in light of both decreased tax receipts and greater use of social safety nets. Finally, supply and demand shocks have led to already destabilized supply-side activities, and carbon pricing would allow this destabilization to equilibrate around greener production for the long-term. The strengthening of the case for introducing carbon pricing now is highly relevant to discussions about recovery measures, especially in the context of policy announcements from the European Union and United States House of Representatives. Key Policy Insights: • Persistently low oil prices mean that consumers will face lower pain from carbon pricing than under normal conditions. • Many consumers are more price-sensitive during the COVID-19 context, which suggests that a greater relative burden from carbon prices would fall upon producers as opposed to consumers than under normal conditions. • Carbon prices in the COVID-19 context can introduce new revenue streams, assisting with fiscal holes or with other green priorities. • Carbon pricing would contribute to a more sustainable COVID-19 recovery period, since many of the costs of revamping supply chains are already being felt while idled labor capacity can be incorporated into firms with lower carbon-intensity. (shrink)

Heralded as the “Father of the Constitution,” James Madison was, besides one of the most influential architects of the U.S. Constitution, a man of letters, a politician, a scientist and a diplomat who left an enduring legacy for American philosophical thought. As a tireless advocate for the ratification of the Constitution, Madison advanced his most groundbreaking ideas in his jointly authoring The Federalist Papers with John Jay and Andrew Hamilton. Indeed, two of his most enduring ideas—the large republic thesis and (...) the argument for government separation-of-powers/checks-and-balances—are contained in there. In his life’s work, Madison fused together the three dominant philosophies in post-revolutionary, antebellum America: Lockean liberalism, classical republicanism and Christian Protestantism. (shrink)

In this paper, I examine the question of the scope of justice, in a not unusual distributive, egalitarian, and universalistic framework. Part I outlines some central features of the egalitarian theory of justice I am proposing. According to such a conception, justice is – at least prima facie – immediately universal, and therefore global. It does not morally recognize any judicial boundaries or limits. Part II examines whether, even from a universalistic perspective, there are moral or pragmatic grounds for rejecting (...) or limiting the global scope of justice. In particular, I scrutinize five universalistic objections: (1) the principle of “moral division of labor”; (2) the connection between cooperation and distributive justice; (3) the primacy of democracy; (4) the dangers of a world state; and (5) political‐pragmatic reasons. I intend to show that these objections cannot undermine the strong normative claims of global justice. At the most, political‐pragmatic reasons speak in favor of initially striving for somewhat less, in order to receive more general backing. (shrink)

The republican tradition has long been ambivalent about markets and commercial society more generally: from the contrasting positions of Rousseau and Smith in the eighteenth century to recent neorepublican debates about capitalism, republicans have staked out diverse positions on fundamental issues of political economy. Rather than offering a systematic historical survey of these discussions, this chapter will instead focus on the leading neo-republican theory—that of Philip Pettit—and consider its implications for market society. As I will argue, Pettit’s theory is even (...) friendlier to markets than most have believed: far from condemning commercial society, his theory recognizes that competitive markets and their institutional preconditions are an alternative means to limit arbitrary power across the domestic, economic, and even political spheres. While most republican theorists have focused on political means to limit such power—including both constitutional means (e.g., separation of powers, judicial review, the rule of law, federalism) and participatory ones (democratic elections and oversight)—I will examine here an economic model of republicanism that can complement, substitute for, and at times displace the standard political model. Whether we look at spousal markets, labor markets, or residential markets within federal systems, state policies that heighten competition among their participants and resource exit from abusive relationships within them can advance freedom as non-domination as effectively or even more effectively than social-democratic approaches that have recently gained enthusiasts among republicans. These conclusions suggest that democracy, be it social or political, is just one means among others for restraining arbitrary power and is consequently less central to (certain versions of) republicanism than we may have expected. So long as they counteract domination, economic inroads into notionally democratic territory are no more worrisome than constitutional ones. (shrink)

In this chapter, I argue that it is impossible to trust the Big Tech companies, in an ethically important sense of trust. The argument is not that these companies are untrustworthy. Rather, I argue that the power to hold the trustee accountable is a necessary component of this sense of trust, and, because these companies are so powerful, they are immune to our attempts, as individuals or nation-states, to hold them to account. It is, therefore, literally impossible to trust Big (...) Tech. After introducing the accounts of trust and power that I deploy, I argue that Big Tech companies have four kinds of power that render them unaccountable: fiscal power, political power, data power, and cognitive power. I conclude by reflecting on recent calls to break up the Big Tech firms, suggesting a new antitrust test in the light of my arguments. (shrink)

Before the 2007–2008 global financial crisis, the vast majority of social scientists were not paying much attention to the politics of central banking, despite the fact that, since their creation, central banks have been pivotal institutions between private financial institutions and public authorities (Singleton, 2010). During the past decades, central banks acquired considerable independence from public officials under the Central Bank Independence (CBI) template (McNamara, 2002). Governments justified their decisions to delegate monetary competences by relying on a narrow conception of (...) monetary policy, in which central bankers should only seek to control inflation and ignore the implications of their policies on other economic issues such as financial stability or wealth inequalities (Issing et al., 2001; Marcussen, 2009). Heterodox economists and critical political economists opposed this view by declaring that monetary policy is fundamentally political as it deals with complicated policy trade-offs, which generates winners and losers (Epstein & Gintis, 1995; Forder, 2005). However, until 2007, their concerns were very marginal and remained at the fringes of the political debate. The vast majority of policy-makers, economists, and central bankers themselves agreed on the fact that the CBI template was the optimal institutional arrangement between fiscal and monetary authorities. (shrink)

Prior to this intervention the site used to be a degraded fiscal property, that functioned as a bus yard, a police legal deposit, and a restaurant parking lot. Underneath it runs the Maldonado stream culvert, covered by a concrete slab at a depth of only -20cm. Next to the site is a 5m high railroad embankment. The plot is strategically located at the end of Juan B. Justo avenue and works as a gateway to the Tres de Febrero park (...) (also known as Bosques de Palermo, the Buenos Aires’s biggest green space designed by Charles Thays in 1875). It is situated in the neighborhood of Palermo, an area that underwent a vertiginous residential and commercial expansion since the late 90´s. -/- The design approach is influenced by the adjacent urban fragments: the grounds of the Sociedad Rural Argentina, the surrounding Avenues Santa Fe-Sarmiento; the opening of Darregueyra street expected for the near future, the implementation of historic preservation guidelines for the Tres de Febrero Park, and the proposal for the development of nearby railroad yards. -/- Specifically, the project seeks to minimize the impact of the fast traffic that runs along Bullrich avenue, improving pedestrian and cycle access to the park. At the same time it defines new landscape features, utilizing the earth made available by the tunneling works of a new subway line. -/- The project comprises the structuring of an existing 800 meter long embankment and the transformation of the sidewalk into a public promenade. This is achieved through a wider sidewalk of 12m on average, which is part of a series of longitudinal stripes ranging from high speed to quiet spaces. The first band of grass and aged tipas (tipuana tipu) buffer pedestrian and cyclist from automotive traffic. Cycle traffic is organized on its own lane. The sidewalk itself contains several bays that act as urban lounges. Next, a continuous concrete bench delimits the beginning of the slope, backed by a stripe of grass that works as a soft extension. Finally, plants for contemplation are arranged as undulating traces. Rhythmic use of retaining gabions defines longitudinal segments of varying slope, unifying the spacial criterion. This series is punctuated by an amphitheater and framed by triangular plazas at the corners. -/- Material choices for hard surfaces are constrained by concerns of durability, low cost, and consistency with other ongoing public works. -/- Hard materials, as well as the plant selection needed to be low-maintenance. The palette was kept to reinforced concrete, granitic slabs, and granite stone in large size –forming retaining gabions- and as loose finishing for pavements. Likewise, the lack of a protective enclosure and of continuous surveillance dictated that urban furniture and fixtures be anti-vandalic. The stealing of these components –from inspection lids, to benches, to plants- is a common problem in urban spaces in many Latin American cities. To prevent this, fixtures must be designed according to precise specifications regarding their weight, fixing and anchoring systems, and mechanical parts. -/- Sidewalks are organized through a 6 meter grid made of granitic white slab, infilled with textured combed nonslip concrete modules. Extended bays and corner squares are finished with white and black slabs respectively. These materials are similar to another used in public spaces under construction, in the believe that it creates a collective identification of themselves along the city. -/- The continuous reinforced concrete bench is 1.10 m wide, in order to allow people to use it in non-conventional ways. Further up on the slope, undulating paths separate plant species and provide access for gardening, but are also open to use by the public. They are paved with 2 meter-long precast concrete slabs (smaller and lighter pieces were avoided to deter robbery). As they reach the gabions they connect with sloping paths covered with loose granitic stones. The gabions themselves allow the creation of varying slopes while contributing to retaining the soil, which is reinforced with geosynthetic fabric in the perimeter to avoid landslides originated by strong rains typical of the region. -/- Urban furniture is featured on the wider bays of the sidewalk and at corner plazas. It includes seats, water fountains, bicycle racks, wastepaper baskets. As a counterpoint to the linear concrete bench, groups of concrete seats are arranged informally. These seats are a reinterpretation of the dynamic BKF chair (also known as Butterfly chair), the classic Argentinean design of the 1930’ by Antonio Bonet, Juan Kurchan, and Jorge Ferrari-Hardoy. A few low concrete tables complete these spaces as authentic urban lounges. Lighting design accompanies the general features of the project and creates a new scenography emphasizing night-time usage. -/- Landscape gardening criteria is set up by a selection of various species of high-resistant pasture (grass). The higher the slope, the higher the grass, increasing the final volumetric result. Based on considering the original tipas line (tipuana tipu, a species from the north of Argentina, yellow flowering) as a vertical wall that frames the view, the horizontal stripes contain a single species each, differing in size, shade and flowering periods –adding, in the middle band, a changing color on the big green plane slope in the same chromatic range. The final configuration of the stripe sequence from bottom to top: bermuda grass, bulbine frutescens, euryops pectinatus. The upper band existing native species is reinforced with new samples: paspalum exaltatum + cortadera selloana and ipomea + thumbergia climbing the railway fence. Each sector between gabions has an automated system of drip irrigation. Near the corner plazas, several palms are planted to provide shade and identity to the street-crossing. -/- The intervention proposes an ambivalent effect on the landscape, trascending the merely ornamental by accompanying the motorist in speed, while conforting the pedestrian with spaces for contemplation and urban relax. (shrink)

Le pratiche partecipative non sono mai state estranee agli enti locali; tuttavia, negli ultimi due decenni si assiste a un proliferare di esperienze differenti per una serie di ragioni ma tutte accomunate dall’intento di ricomporre la distanza che separa le istituzioni dai cittadini. Luca Corchia pone una stretta relazione tra il nuovo interesse verso la partecipazione e l’evoluzione dei compiti degli enti locali. Il cambiamento del sistema amministrativo in direzione dell’autonomia, la modifica delle leggi elettorali in senso maggioritario e altri (...) fattori culturali, quali il revival di tematiche territoriali, l’avvento della società della comunicazione, etc., sono fattori che hanno accresciuto notevolmente l’importanza politica degli enti locali; nonostante la mancata attuazione del cosiddetto “federalismo fiscale” li costringa ancora alla ricerca affannosa di risorse. Si tratta di una trasformazione che la pubblica amministrazione ha dovuto compiere anche per la crisi di rappresentanza, e di mediazione sociale che affligge, da tempo, il sistema dei partiti. I processi di partecipazione civica rappresentano una risposta possibile alle loro difficoltà nel gestire direttamente il dissenso ed accrescere il consenso al ceto politico. Resta da capire se favoriscono o meno una maggiore inclusione dei cittadini nei processi decisionali sugli affari pubblici. (shrink)

This article identify catalysts of synthetic economic crisis. These catalysts are the subject of transnational corporations, international financial, trade organizations, regional integration groupings. Generalized mechanism for the flow of synthetic economic crisis and their types. This article also proves that the response of governments to the process flow of synthetic economic crisis with the help of the classical fiscal, monetary and administrative-legislative instruments are not effective.

In October 2021, the Inclusive Framework of the Organisation for Economic Co-operation and Development (OECD) adopted a new international tax deal, which has been hailed as a major step towards a fair and effective global corporate tax system. In this article, we question this verdict. We analyse this deal on the basis of three complementary fairness principles: preventing free riding by multinational corporations (MNCs), respect for and promotion of the fiscal autonomy of countries, and the limitation of distributive and (...) relational inequalities. We argue that the tax deal is unlikely to lead to a substantial improvement in fairness. We do, however, welcome the deal’s recognition of the need to tax multinational corporations as unitary entities subject to a global minimum effective tax rate. We argue that this recognition creates opportunities for fairer reforms that should be pursued through a more inclusive global decision-making process. (shrink)

Recent work on the resource curse argues that the effect of resource wealth on development outcomes is a conditional one: resource dependent countries with low quality institutions are vulnerable to a resource curse, while resource dependent countries with high quality institutions are not. But extant models neglect the ways in which the inflow of resource revenue impacts the institutional environment itself. In this paper, I present a formal model to show that where domestic institutions do not limit state leaders' discretion (...) over policy prior to becoming fiscally reliant on resources, those leaders have little incentive in the wake of resource windfalls to establish institutional mechanisms that limit their discretion. Importantly, this shows that simple calls for domestic institutional reform are unlikely to be effective. Among other things, future prescriptions to mitigate the resource curse must focus on decreasing rulers' fiscal reliance on resources. (shrink)

Abstract: In developing societies, foreign direct investment is an invaluable tool for achieving economic growth by enhancing competitiveness through offering employment, transferring sophisticated technologies, boosting productivity and promoting infrastructure. The main objective of the paper is to examine the trends of foreign direct investment and economic growth in Africa, with specific reference to Nigeria’s experience in pre-recession period. The paper notes that foreign direct investment provides capital for investment, it enhances job creation and managerial skills, and possibly technology transfer. The (...) paper observe that prior to the economic recession, Nigeria experienced continued increased in foreign direct investment. The study is an empirical investigation, using a time series data between 1999-2014. The data collected was analyzed using table of frequency distribution, bar chart, graph and correlation analysis. The analysis shows that there is a high positive correlation relationship between FDI and economic growth in Nigeria during the period under study. Based on the results and findings, the paper recommend among others that for Nigeria to optimize the potential benefits of FDI, it is important that the government exercise fiscal discipline and control measures in its pattern of borrowing and spending. (shrink)

We are currently witnessing a renewal of broad public interest in the life and career of Alexander Hamilton – justly famed as an American founder. This volume examines the possible present-day significance of the man, noting that this is not the first revival of interest in the statesman. Hamilton was a major background figure in the GOP politics of the Gilded Age, with the powerful US Senator Henry Cabot Lodge, Sr. drawing on Hamilton to inspire a new, assertive American role (...) in the world. Hamilton was first prominent as a soldier and aide to General Washington, and believed in centralization of power in the federal government and an energetic presidency. He founded the American financial system as the first Secretary of the Treasury, and was a great moving force of America’s first nationalist-conservative party – the Federalists. As shown here, close scholarly attention to Lodge’s biography brings out the darker sides of the celebrated hero. Hamilton’s deeper conviction was the need of an elitist “aristocratic republic,” and he was an advocate of military-commercial empire. The Gilded Age Hamilton revival helped inspire the Spanish-American war of 1898 and an American overseas empire. This book will be of interest for students and professionals in political philosophy, political science, American history and American studies. (shrink)

Ongoing research in the fields of genetics and biotechnology hold the promise of improved diagnosis and treatment of genetic diseases, and potentially the development of individually tailored pharmaceuticals and gene therapies. Difficulty, however, arises in determining how these services are to be evaluated and integrated equitably into public health care systems such as Canada's. The current context is one of increasing fiscal restraint on the part of governments, limited financial resources being dedicated to health care, and rising costs for (...) new health care services and technologies. This has led to increasing public debate in the last few years about how to reform public health care, and whether we should prohibit, permit or perhaps even encourage private purchase of health care services. ;In Canada, some of these concerns have crystallized around the issue of gene patents and commercial genetic testing, in particular as illustrated by the case of Myriad Genetics' patented BRACAnalysis test for hereditary breast and ovarian cancer. While most Canadians who currently access genetic services do so through the public health care system, for those with the means, private purchase is becoming an option. This situation raises serious concerns---about justice in access to health care; about continued access to safe and reliable genetic testing supported by unbiased patient information; and about the broader effects of commercialization for ongoing research and the Canadian public health care system. Commercial genetic testing presents a challenge to health care professionals, policy analysts, and academics concerned with the social, ethical and policy implications of new genetic technologies. Using the Myriad case as an exemplar, tools from moral philosophy, the social sciences, and health policy and law will be brought to bear on the larger issues of how as a society we should regulate commercial research and product development, and more coherently decide which services to cover under public health insurance and which to leave to private purchase. Generally, the thesis is concerned with the question of "how best to bring capital, morality, and knowledge into a productive and ethical relationship". (shrink)

Modern money theory is a conjecture concerning fiscal spending and the nature of money. I show that modern money theory provides two interesting insights into distributive justice that have not been addressed in the recent Anglo-American distributive justice literature: (i) that the nature of a sovereign fiat currency allows for some distributive conflicts to be avoided; and (ii) that recent Anglo- American distributive justice theories assume that the economy is at capacity. Based on this, I consider if the policy (...) results of modern money theory can help foster a sense of justice. (shrink)

The principle of subsidiarity is a multi-layered and flexible principle that can be utilised to empower, inform, enhance and reform scholarship in a range of significant areas, however, it has been somewhat overlooked in recent scholarship. In order to highlight the continued relevance and potential applications of the principle, this, the first of two papers, will provide a detailed analysis of the meaning and application of the principle of subsidiarity in Catholic social teaching. In doing so, the interplay of the (...) principle of subsidiarity and other key principles of catholic social teaching such as dignity of the person, solidarity, and the common good will be highlighted. The second part of this paper discusses the political applications of the principle, including its ability to inform scholarship on the allocation of governmental powers (including federalism), democracy, and individual participation in government. This leads to a discussion in the second paper, of the Catholic aspects of subsidiarity in the governance of the European Union. (shrink)

The fight against corruption has become increasingly sophisticated and such demands a well-integrated, multidisciplinary strategy. This has necessitated the establishment of anti-corruption institutions, agencies or commissions which invariably have one or more of three functions: investigation and enforcement; corruption prevention; and awareness and education. However in Ghana, despite the existence of anti-corruption institutions, the perception of corruption has steadily increased to overwhelming levels. Why the increase in corruption in the face of these anti-corruption institutions is the subject matter of this (...) study. This study brings to fore the systemic barriers, their frequency of occurrence and magnitude. This study aimed at identifying the challenges that affect the effectiveness of these anti-corruption institutions in Ghana. The study was purposely carried out within anti-corruption institutions in Ghana. A simple random probability sampling was employed in sampling nine (9) anti-corruption institutions in the Ashanti Region of Ghana and questionnaires administered to their administrative heads. Relative importance, frequency and severity equations were used to analyze and rank the challenges affecting the work of these institutions. Lack of political will and inadequate leadership and management with Relative importance Index RII of 0.9778 respectively were the two (2) most critical challenges affecting the effectiveness of anti-corruption institutions in Ghana. Lack of donor initiatives with RII of 0.6667 was considered as the least challenge. The most frequent challenge identified by the anti-corruption agencies was the lack of budget and fiscal autonomy, with an index of 0.8148. In the face of these challenges, the government of Ghana should improve upon its efforts at fighting corruption as it strengthens the various anti-corruption institutions financially and logistically. (shrink)