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Fiscal Sociology

Public Auditing


Jürgen G. Backhaus

From the point of view of public finance research, this book is a little quaint. A typical court of audit judges only what is put before it. In these essays it is argued that the judge should search for alternative actions that could have been taken and change thereby the records presented. This is different in that traditional public finance talks about some unknown entity whose well being a benign president should implement. We are not particularly impressed with this model. Our way of reasoning is that we want to talk about alternatives.
Contents: Jügen G. Backhaus: Introduction – Enrico Schöbel: The German Federal Audit Court’s observations of and comments on tax administration and tax compliance – Mark Schelker/Reiner Eichenberger: Making Audit Courts effective: Theory and Empirical Evidence – Francesco Forte: On the Sociology of Eurostat Statistical ‘Quasi Auditing’ of the ‘General Governments’ accounts for the Maastricht Fiscal Rules – Emma Galli/Nadia Forino: Public Deficit and the Domestic Stability Pact: Some Evidence from Italian Regions (1984-2002) – Peter Kalusche: Ex Ante and Ex Post Evaluations of Programme Efficiency - Results of Audits Carried Out by the Thuringian Court of Audit – Benno Torgler/Christoph A. Schaltegger: How Audit Courts Affect Political Discussion? – Vladimir Boguslavskiy: The Role of Fiscal Sociology in light of nowadays Controversy between Global Character of Transactions and Local Nature of Taxation – Ringa Raudla: Fiscal Sociological Analysis of the Estonian Pension Reform – Michael McLure: Pure Duals, Derived Duals and Paretian Fiscal Sociology – Evy Crals/Lode Vereeck: A Mobility Tax Deductible System.