... sector management is tackling undeclared work in European member states. Colin C. Williams can be contacted at: C.C.Williams@sheffield.ac.uk © Emerald Group Publishing Limited 2008 Taxation Public policy European Union Financial controls Problem employees Tackling undeclared...

... Financial reporting Local authorities Taxation (1) external parties with limited resources to access the information (e.g. general public, pressure groups, media); (2) external parties with direct regular access to LA financial information (e.g. central government, the Account Commission...

...” level of fiscal reserves. Sir Philips defined these adequate levels in terms of the following budgetary guidelines (ratios) (Budget, 1977‐1978, Paragraphs 91‐108): Budgeting Capital budgeting Financing Hong Kong Taxation Hong Kong is one of the fast growing newly industrialized...