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Detalles de la revista
Formato
Revista
eISSN
1802-4866
Publicado por primera vez
16 Apr 2015
Periodo de publicación
2 veces al año
Idiomas
Inglés

Buscar

AHEAD OF PRINT

Detalles de la revista
Formato
Revista
eISSN
1802-4866
Publicado por primera vez
16 Apr 2015
Periodo de publicación
2 veces al año
Idiomas
Inglés

Buscar

2 Artículos
Acceso abierto

Reforms of Czech Hospitals in Multiple Streams Perspective: The Cases of Success and Failure

Publicado en línea: 16 Jun 2022
Páginas: -

Resumen

Abstract

The Czech Republic experienced a significant transformation of health care as a consequence of society-wide changes which started 30 years ago. The article aims to identify factors of successful and unsuccessful processes in giving a legislative anchor to the new organisational–legal form of Czech hospitals after 2000. There were several attempts to change the organisational–legal structure of hospitals. Just two of them succeeded to enter the decision-making phase in the Parliament, and only one led to successful approval of the Act.

In the article, we use the Multiple Stream Framework (MSF) to explain how different streams (policy, politics and problem stream) couple and open a policy window that allows a policy change. We chose modified MSF, which broadens the concept by including the agenda-setting as well as decision-making processes and offers two coupling processes. In a comparison of two cases of the policy process, we identified the factors that cause closing the window before the agenda is set.

Palabras clave

  • health policy
  • Multiple Streams Framework
  • decision-making
  • policy process
Acceso abierto

Property Tax and Sustainable Development in Ekiti State: Citizens’ Perspective

Publicado en línea: 31 Aug 2022
Páginas: -

Resumen

Abstract

Ekiti State government enacted a new tax policy, the taxation of buildings and landed properties, in order to ensure sustainable development and boost its revenue profile. Although increasing tax revenue represents a vital aspect of developmental policy, knowledge, motivation, and compliance activate tax for inclusive economic development. In line with the fiscal social contract theory and using an exploratory–descriptive research design, this study specifically assesses the citizens’ knowledge and their motivation to pay property tax, and how it affects their level of compliance. Multi-stage, stratified random, and simple random sampling techniques with questionnaires and key informant interviews were engaged. Findings suggested that citizens are not unaware of the property tax and the law backing it up, but due to their lack of trust in the government, their motivation and compliance cannot be improved. However, the government needs to set up practical actions in fulfilling their own part of the contract in order to gain citizens’ trust.

Palabras clave

  • Property tax
  • IGR
  • Sustainable development
  • Tax compliance
  • Fiscal social contract
2 Artículos
Acceso abierto

Reforms of Czech Hospitals in Multiple Streams Perspective: The Cases of Success and Failure

Publicado en línea: 16 Jun 2022
Páginas: -

Resumen

Abstract

The Czech Republic experienced a significant transformation of health care as a consequence of society-wide changes which started 30 years ago. The article aims to identify factors of successful and unsuccessful processes in giving a legislative anchor to the new organisational–legal form of Czech hospitals after 2000. There were several attempts to change the organisational–legal structure of hospitals. Just two of them succeeded to enter the decision-making phase in the Parliament, and only one led to successful approval of the Act.

In the article, we use the Multiple Stream Framework (MSF) to explain how different streams (policy, politics and problem stream) couple and open a policy window that allows a policy change. We chose modified MSF, which broadens the concept by including the agenda-setting as well as decision-making processes and offers two coupling processes. In a comparison of two cases of the policy process, we identified the factors that cause closing the window before the agenda is set.

Palabras clave

  • health policy
  • Multiple Streams Framework
  • decision-making
  • policy process
Acceso abierto

Property Tax and Sustainable Development in Ekiti State: Citizens’ Perspective

Publicado en línea: 31 Aug 2022
Páginas: -

Resumen

Abstract

Ekiti State government enacted a new tax policy, the taxation of buildings and landed properties, in order to ensure sustainable development and boost its revenue profile. Although increasing tax revenue represents a vital aspect of developmental policy, knowledge, motivation, and compliance activate tax for inclusive economic development. In line with the fiscal social contract theory and using an exploratory–descriptive research design, this study specifically assesses the citizens’ knowledge and their motivation to pay property tax, and how it affects their level of compliance. Multi-stage, stratified random, and simple random sampling techniques with questionnaires and key informant interviews were engaged. Findings suggested that citizens are not unaware of the property tax and the law backing it up, but due to their lack of trust in the government, their motivation and compliance cannot be improved. However, the government needs to set up practical actions in fulfilling their own part of the contract in order to gain citizens’ trust.

Palabras clave

  • Property tax
  • IGR
  • Sustainable development
  • Tax compliance
  • Fiscal social contract

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