Semi-autonomous revenue authorities (ARAs) have been established all over the world as a distinctive institutional model outside the traditional public service aimed at enhancing tax administration, and thereby raising tax revenues. In order to boost the robustness of their operations, substantial expenditures have gone towards modernising ARAs. Expenditures have been guided by medium-term corporate-wide plans, and the results monitored, assessed and reported using performance measures. Performance measurement has proved challenging for ARAs to implement and sustain in practice. Some of the challenges evolve around weak capacity, implementation costs, issues to do with quantification, competing demands from a wide range of constituents, the inappropriate selection of measures and a bias towards performance measures that focus on finances. As a means for enhancing performance measurement, there are practices, lessons and theoretical perspectives that can be discerned from the broadspectrum of literature on performance measurement in the public sector and ARAs from around the world. This thesis explores how performance measurement in African ARAs can be more strategic, efficient and effective by ascertaining which key factors shape its adoption. The research focuses on the in depth study of three ARAs in Sub Saharan Africa, involving a combination of structured interviews with internal and external stakeholders, the administration of a survey instrument and review of ARA documents. The final chapters of the thesis deploy fuzzy set logic techniques to identify and test the significance of various causal conditions in the adoption of performance measurement in ARAs, as a plausible answer to the research question.

published_or_final_version / Public Administration / Master / Master of Public Administration

This paper deals with the transformation of the institutional link between peripheral populations(rural and indigenous) and the state, in the context of the creation and implementationof a republican government trying to change former institutions and practices of the colonialPeruvian state. It addresses the transition from councils of Indians as instances of ethnic representationand local authority towards new forms of community representation, based onties of ownership rather than by jurisdictions. It is proposed that the transformation of indigenousgovernment institutions in rural areas of central and northern Peru went through three successive processes: 1) an initial stage of tolerance of two organization models of indigenousauthority, a modern one that adopted new republican institutional forms, and a traditional onethat replicated colonial self-government institutions; 2) an intermediate stage which sought toinstitutionalize the new authorities in the middle of disputes concerning territorial control andland property; and 3) the consolidation of the republican municipal model, marked by the expulsionof indigenous people and collective models of state government, which produced theseparation of spaces and jurisdictions between municipal authorities and landowners. / Este artículo aborda las transformaciones del vínculo institucional entre las poblacionesperiféricas (rurales e indígenas) y el Estado durante la creación e implementación de ungobierno republicano que intentaba cambiar las instituciones y prácticas del Estado colonialperuano. Desarrolla el tránsito de los cabildos de indios como instancias de representaciónétnica y de autoridad local hacia nuevas formas comunitarias de representación,fundadas en lazos de propiedad antes que por ámbitos jurisdiccionales. Propone que latransformación de las instituciones de gobierno indígena en los espacios rurales del centroy norte peruanos pasó por tres procesos sucesivos: 1) una etapa inicial de tolerancia de dosmodelos de organización de la autoridad indígena, uno moderno, que adoptó las nuevasformas institucionales republicanas y otro tradicional, que reprodujo las formas colonialesde autogobierno; 2) una etapa intermedia que buscó institucionalizar las nuevas autoridadesen medio de las disputas por el control y la propiedad del territorio; y 3) la consolidación delmodelo municipal republicano, marcado por la expulsión de los indígenas y los modeloscolectivos de gobierno del Estado, lo que generó la separación de espacios y jurisdiccionesentre la autoridad municipal y los propietarios territoriales.

Semi-autonomous revenue authorities (ARAs) have been established all over the world as a distinctive institutional model outside the traditional public service aimed at enhancing tax administration, and thereby raising tax revenues. In order to boost the robustness of their operations, substantial expenditures have gone towards modernising ARAs. Expenditures have been guided by medium-term corporate-wide plans, and the results monitored, assessed and reported using performance measures. Performance measurement has proved challenging for ARAs to implement and sustain in practice. Some of the challenges evolve around weak capacity, implementation costs, issues to do with quantification, competing demands from a wide range of constituents, the inappropriate selection of measures and a bias towards performance measures that focus on finances. As a means for enhancing performance measurement, there are practices, lessons and theoretical perspectives that can be discerned from the broadspectrum of literature on performance measurement in the public sector and ARAs from around the world. This thesis explores how performance measurement in African ARAs can be more strategic, efficient and effective by ascertaining which key factors shape its adoption. The research focuses on the in depth study of three ARAs in Sub Saharan Africa, involving a combination of structured interviews with internal and external stakeholders, the administration of a survey instrument and review of ARA documents. The final chapters of the thesis deploy fuzzy set logic techniques to identify and test the significance of various causal conditions in the adoption of performance measurement in ARAs, as a plausible answer to the research question.

La recherche de coopération entre collectivités territoriales est ancienne. Depuis la création de ces institutions décentralisées, ces dernières, encouragées par le législateur, ont largement participé au développement de procédés juridiques coopératifs dont la mutualisation des services fait partie intégrante. Plusieurs procédés juridiques permettant la coopération entre collectivités ont vu le jour au fil des réformes relatives à la décentralisation ; tout d’abord par la création d’intermédiaires permettant d’assurer ces coopérations, puis par la possibilité pour les personnes publiques locales de mettre en oeuvre leurs propres coopérations. Par ailleurs, l’intérêt du droit de l’Union européenne pour les contrats entre personnes publiques s’est porté par ricochet sur les procédés de mutualisation des services, impactant les dispositifs nationaux. Un droit spécifique se développe ainsi autour de la notion doctrinale de mutualisation des services. Pour autant, la grande hétérogénéité des outils juridiques permettant la mutualisation des services et la constante évolution de leurs régimes juridiques rendent difficile un regard ordonné sur ces modes de gestion coopératifs, et sur la nature même de cette notion de mutualisation des services. / The research on cooperation between local authorities goes back a long way. Since the creation of decentralized institution, motivated by the legislator, they widely took part in the development of the legal cooperative processes, pooling of services of which is an integral part. Number of legal processes may also enable the cooperation between local authorities have been built over decentralized reforms ; first and foremost through the creation of intermediate allowing the implementation of these cooperation’s, then by the possibility for local authorities to operate their own cooperation’s. Furthermore, the interest of the European Union law for the contracts between local authorities were worn by implication on pooling of services, impacting the national devices. Nowadays a specific law develops around the doctrinal notion of pooling services. The great heterogeneity of laws ‘skill allowing the pooled service and the constant evolution of legal system make difficult a measured look on these modes of cooperative management, and on the nature of this notion of pooling of services.

La réglementation européenne a un réel impact sur l’octroi des aides publiques aux entreprises en difficulté. Elle encadre principalement celui-ci dans le but de garantir le respect de la concurrence sur le marché intérieur. Ces aides sont, ensuite, mises en œuvre par les règles d’origine interne qui précisent les modalités d’intervention des autorités publiques locales. Mais d'importants écarts peuvent être observés entre les textes et la pratique.Depuis la légalisation, en 1982, de l'intervention économique de ces collectivités en faveur des entreprises, leur rôle s'est transformé et renforcé. Cette évolution a été facilitée par différentes réformes de la décentralisation ayant affecté leurs interventions. La plus récente date de 2015 (loi NOTRe). Également, en raison des différentes crises économiques successives que connaît la France, l'État a progressivement délégué à ces collectivités un nombre croissant de compétences. Ceci a, sans doute, justifié le nombre d'acteurs qui pouvaient intervenir. Aujourd'hui, la loi NOTRe est venue " verrouiller " la situation en accordant à la région la compétence de plein droit pour accorder des aides aux entreprises en difficulté. Néanmoins, certaines collectivités infrarégionales sont autorisées à participer au financement de l’intervention régionale. / European regulation has a real impact on the granting of public aid to companies in difficulty. It mainly frames this one in the maize but to guarantee the respect of the competition on the internal market. This aid is then implemented by the rules of internal origin, which specify the methods of intervention of the local public authorities. Discrepancies can be observed between texts and practice.Since the legalization, in 1982, of the economic intervention of these communities in favor of the companies, their role has been transformed and strengthened. This evolution has been facilitated by decentralization reforms having their interventions. The most recent date of 2015 (NOTRe law). Also, because of the different successive economic crises that France is experiencing. This, without doubt, justifies the number of actors who question themselves. Today, the law OUR place is "lock" the situation in agreement with the region the right jurisdiction to help companies in difficulties. However, some subregional communities are allowed to participate in the regional intervention.

The aim of this study is to provide a comprehensive analysis of the applicability of the exceptions of vertical (in-house) and horizontal cooperation among contracting authorities within the framework of public procurement law. For this purpose is in the thesis used descriptively analytic approach, which included the valid legislation of public procurement Czech Republic, as well as the relevant directives of European Union, although the focus of the thesis was based on the jurisprudence of the Court of Justice of the European Union. The thesis is structured into five chapters. The first chapter discusses the legislative framework of the European Union and the Czech Republic. The second chapter focuses on the basic principles of public procurement law. The third chapter deals with basic concepts and terminology of public procurement law.. The fourth chapter is divided into two major parts. The first part focuses on various factors related to the use of the exemption of vertical cooperation between contracting authorities (participation of private capital in the person of the supplier and contracting authority; the fulfillment of the control criterion and activity criterion; various forms of this exception). The second part is concentrated on the use of exception of horizontal cooperation between contracting...

Soixante ans après les premiers accords d’amitié entre des collectivités territoriales françaises et leurs homologues étrangers, tout semble avoir évolué : les rapports Etat – collectivités, l’encadrement législatif, la reconnaissance des coopérations transfrontalières et interterritoriales par l’Europe et l’Union européenne et la création d’instruments de coopération. Des jumelages d’amitié historiques à la coopération de territoire à territoire, de la volonté originelle de réconciliation des peuples à l’instauration d’une diplomatie des territoires, l’action internationale des collectivités territoriales ne cesse d’innover et de se déployer. La Méditerranée est un espace historique d’échanges, de migrations et de conflits, où se cristallisent aujourd’hui des enjeux, économiques, sociaux et culturels déterminants pour l’équilibre européen et mondial. Cette histoire commune qui lie les peuples méditerranéens doit être le socle d’une coopération durable permettant de répondre aux problématiques régionales actuelles. L’action internationale des collectivités territoriales y est ancienne et représente un maillon indispensable d’une chaîne de relations avec l’Europe et l’International, mais en pleine mutation, elle cherche encore les fondements de son existence. / Sixty years after the first treaties between French local authorities and their foreign counterparts, many things seem to have evolved : including the states reporting of local authorities, legislative framework, international cooperation within the European union and the creation of tools to help this cooperation. From historical twinning to inter authorities cooperation and from the reconciliation of populations to territorial diplomacy, International action of local authorities continues to innovate and develop. The Mediterranean is a historic area of exchanges, migration and conflict where today manifest important economic, social and cultural challenges which determine the European and global balance. This shared history that links the Mediterranean peoples should be the basis for a durable cooperation to address current regional issues. Through these historic interactions we see that international action of local authorities is old and is an essential link in a chain of relationships with Europe and the rest of the world, these links are in a process of undergoing an evolution and are still seeking the solid foundations of their own existence.

Магистерская диссертация посвящена комплексному исследованию актуальных научных исследований в области внутреннего аудита налоговых органов. Выпускная квалификационная работа состоит из введения, трех глав, заключения и списка использованных источников. В первой главе исследован понятийный аппарат термина "внутренний контроль налоговых органов". Во второй главе проведён анализ и оценка состояния внутреннего аудита налоговых органов по материалам УФНС России по ЯНАО. Третья глава посвящена совершенствованию внутреннего аудита налоговых органов в Российской Федерации. / The master's thesis is devoted to a comprehensive study of relevant scientific research in the field of internal audit of tax authorities.Final qualification work consists of introduction, three chapters, conclusion and list of sources used. In the second chapter conducted an analysis and assessment of the internal audit of the tax authorities based on the Federal Tax Service of Russia for YANAO. The third chapter is devoted to improving the internal audit of tax authorities in the Russian Federation.

This essay deals with the principle of communication as phrased in section 17 of the Swedish administrative act. According to this section administrative authorities are obliged to inform a party involved in an administrative case of all material which has been added to the case by somebody else and is of importance for the decision and then give the party an opportunity to comment on it. The purpose of this essay is to examine how courts evaluate the way administrative authorities apply this rule. How do the authorities fail in their obligation to communicate and what do the courts say about this? The essay includes a description of the details of the law and what preparatory work and doctrine say about it. The essay includes an analysis of thirteen court cases. The courts were critical of the application of the rule in a majority of cases. The analysis showed different kinds of deviations from the obligation to communicate. The courts only accepted minor deviations. In most cases where the authorities had failed in their communication the courts reversed the decisions. The conclusion of the analysis is that the courts are very strict when they evaluate how administrative authorities apply their obligation to communicate. / I inledningen till denna uppsats görs en liknelse mellan det som kallas kommunikationsprincipen och boken Processen av Franz Kafka där huvudpersonen upplever motsatsen till allt det som denna princip innebär. Uppsatsen behandlar kommunikationsskyldigheten som den regleras i 17 § förvaltningslagen. Det är en skyldighet som förvaltningsmyndigheter har gentemot enskilda och som är mycket viktig för rättssäkerheten och allmänhetens förtroende för myndigheter. En enskild kan vara inblandad i ett ärende hos en förvaltningsmyndighet. Det kan till exempel handla om att en person söker bygglov eller att en person som äger en restaurang riskerar att få sitt serveringstillstånd indraget. I alla sådana ärenden som innebär myndighetsutövning mot enskild måste myndigheten informera den som är part i ärendet om alla de uppgifter som tillförts ärendet av någon annan än honom/henne själv och som har betydelse för utgången i ärendet. Det kan handla om muntliga eller skriftliga uppgifter, uppgifter som tillförts ärendet inifrån eller utifrån myndigheten. Parten ska också ges tillfälle att komma med synpunkter på dessa uppgifter. Den enskilda individen ska inte själv behöva undersöka om nya uppgifter kommit in. Det är myndighetens ansvar att se till att den enskilda får dessa uppgifter.   Syftet med denna uppsats är att undersöka hur domstolarna bedömer att förvaltningsmyndigheterna tillämpar denna regel. Vilka brister finns i myndigheternas tillämpning av sin kommunikationsskyldighet och hur bedömer domstolarna dessa brister? Vad beror bristerna på?   För att undersöka detta analyserades totalt 13 rättsfall. Där förekom olika typer av brister i kommunikationen, muntliga yttranden från t.ex  arbetsgivarrepresentanter i tjänstetillsättningsärenden kommunicerades inte. I ett par fall informerade myndigheterna inte om uppgifter de själva tillfört ärendet. Orsakerna till bristerna kunde förutom försummelse och bristande rutiner vara feltolkningar av lagen. I ett par fall kunde man misstänka att myndigheterna avsiktligt avstod att meddela vissa uppgifter. Domstolarna godtog bara mycket små avvikelser från kommunikationsskyldigheten. I de allra flesta av fallen bedömde domstolarna att bristerna var så allvarliga att besluten upphävdes och återförvisades till lägre instans för ny bedömning Analysen visar att domstolarna är mycket stränga i sin bedömning av förvaltningsmyndigheternas tillämpning av regeln om kommunikationsskyldighet.