Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Fiscal Administration
-
formulation,
implementation
and
evaluation of policies and decisions on
taxation and revenue collection; resources
allocation; budgeting and auditing
Fiscal Policies
- programs of action involving the system of
government expenditures and revenue
administration
Fiscal Management
> commences from income generation for the
public sector, particularly in the form of tax
revenues
Revenues
> important component of the economy to exist,
and without collection there would be nothing to
administer or manage.
Fiscal Accountability
In the words of Francisco S. Tantuico Jr.,
former Chairman of COA:
Public accountability is the foundation of
integrity. It cuts to the soul of government. It
unmasks the government of the day of whatever
faade it wears.
Fiscal Accountability
According to the Constitution of the Philippines:
Public Office is a public trust. Public officers and
employees must at all times be accountable to the
people, serve them with utmost responsibility, integrity,
loyalty and efficiency, act with patriotism and justice and
lead modest lives.
Fiscal Accountability
Ledivina V. Cario, former Dean of the National College
of Public Administration and Governance of the
University of the Philippines, defines accountability as:
the evolution of the actions of appointed career
officials in terms of whether their actions are within or
outside the bounds of their authority. It may be promoted
through the imposition of external controls and through
the inculcation of self-regulating values.
Development Budget
Coordinating Committee
Department
of Finance
(DOF)
Department of
Budget and
Management
(DBM)
National
Economic and
Development
Authority
(NEDA)
The Office
of the
President
Bangko
Sentral ng
Pilipinas
(BSP)
Development Budget
Coordinating Committee
Department
of Finance
(DOF)
Department of
Budget and
Management
(DBM)
National
Economic and
Development
Authority
(NEDA)
Office of
the
President
Bangko
Sentral ng
Pilipinas
(BSP)
Development Budget
Coordinating Committee
Department
of Finance
(DOF)
Department of
Budget and
Management
(DBM)
National
Economic and
Development
Authority
(NEDA)
The Office
of the
President
Bangko
Sentral ng
Pilipinas
(BSP)
Development Budget
Coordinating Committee
Department
of Finance
(DOF)
Department of
Budget and
Management
(DBM)
National
Economic and
Development
Authority
(NEDA)
The Office
of the
President
Bangko
Sentral ng
Pilipinas
(BSP)
Responsibilities of COA
1. Examines, audits, and settles all accounts pertaining
to the revenue and receipts of, and expenditure or uses
of funds and property owned or held in trust by, or
pertaining to, the government.
2. Promulgates accounting and auditing rules and
regulations including those for the prevention and
disallowance of irregular, unnecessary, excessive,
extravagant or unconscionable expenditures, or uses of
government funds and properties.
Responsibilities of COA
3. Submits annual reports to the President and the
Congress on the financial condition and operation of the
government.
4. Recommends measures to improve the efficiency and
effectiveness of government operations.
5. Keeps the general accounts of government and
preserve the vouchers and supporting papers pertaining
thereto.
Responsibilities of COA
6. Decides any case brought before it within 50 days.
7. Performs such other duties and functions as may be
provided by law.
1. Sin Tax
- improving the structure and increasing
the rate of excise tax on alcohol and
tobacco products
- also known as excise taxes
- called sin tax because they are taxes
on goods considered as vices