The New Regulatory Framework in the European Union and the Role of the Independent Fiscal Authority
Journal
Country
European Union
Published Date
Issue
Bulletin for International Taxation 2013 (Volume 67), No. 11
Document
In this article, the author discusses the regulatory framework which amends the rules on the supervision of fiscal policy and incorporates economic good governance in the European Union, and describes the role and features of independent fiscal institutions acting as “fiscal watchdogs” in selected Member States.