Business and Economics > Public Finance
Abstract
Las administraciones de aduanas ven surgir nuevos retos a medida que aumenta el volumen del comercio internacional, aparece nueva tecnología y cambian los modelo de negocio. Este libro analiza los cambios y desafíos que enfrentan las administraciones de aduanas y propone formas de abordarlos. Describe los problemas que las autoridades deben tener en cuenta a la hora de elaborar su propia hoja de ruta para la modernización de las aduanas.
Abstract
En el informe se analiza cómo las finanzas públicas han fluctuado con los múltiples shocks desde la pandemia, unas fluctuaciones que se han caracterizado por una dinámica atípica del crecimiento y de la inflación, así como por el apoyo fiscal para mitigar los shocks. La reciente turbulencia financiera ha agravado las perspectivas ya inciertas y complejas, con condiciones de financiamiento restrictivas y crecientes preocupaciones por las vulnerabilidades de la deuda. En este entorno volátil, la política fiscal debe dar prioridad a la coherencia con la política monetaria para restablecer la estabilidad financiera y de precios, además de apoyar a los más vulnerables. Los bruscos cambios en las condiciones financieras también exigen disciplina fiscal para abordar las vulnerabilidades fiscales. Con ese fin, los gobiernos tendrán que dar mayor prioridad a recomponer los amortiguadores fiscales mediante el desarrollo de marcos fiscales creíbles basados en riesgos que promuevan políticas macroeconómicas coherentes, reduzcan las vulnerabilidades fiscales con el tiempo y generen el margen necesario para afrontar futuros shocks.
Abstract
About one-quarter of the world’s central banks apply IFRS with approximately a quarter more looking to IFRS for further guidance where their local standards do not provide enough guidance. Given the varied mandates and types of policy operations undertaken by central banks, there also exists significant variation in practice, style, and the extent of the financial disclosures in both the primary statements and in the note disclosures. By their nature, central banks are unique in their jurisdiction and so do not always have local practices and examples they can follow. Although the major accounting firms have created model disclosures intended for commercial banks, these are often not totally appropriate for a central bank. The application of IFRS across central banks differs based on the mandate of the central bank and the capacity of the accounting profession in the specific jurisdiction. An analysis of international practices, such as those undertaken in preparing these model statements, may help address questions about the structure of the statements themselves as well as the organization of the note disclosures. As a consequence, each central bank following IFRS has largely developed its own disclosures with only limited reference to others. Input from the external auditors has been significant, but some of this has been determined by the approach used by the specific auditor’s style for commercial banks rather than central banks. Auditors do not always fully appreciate the differences between a commercial bank and a central bank, which has a different role and undertakes transactions to meet its policy objectives. This has often led to an over emphasis of items not material in the context of a central bank and insufficient disclosures on operations or accountabilities specific to the functions of the central bank.
Abstract
Este es un extracto de The Global Informal Workforce: Priorities for Inclusive Growth, editado por Corinne C. Deléchat y Leandro Medina. La fuerza de trabajo informal en el mundo mira desde una nueva perspectiva la economía informal en el mundo y su impacto en la macroeconomía. Este libro describe las interacciones entre la economía informal, los mercados de trabajo y de productos, la igualdad de género, las instituciones fiscales y sus resultados, la protección social y la inclusión financiera. La informalidad es un fenómeno generalizado y persistente que afecta la velocidad con que las economías pueden crecer, desarrollarse y brindar oportunidades económicas decentes a su población. La pandemia de la COVID-19 ha contribuido a revelar las vulnerabilidades de la fuerza de trabajo informal.
Abstract
The COVID-19 pandemic is inflicting high and rising human costs worldwide, and the necessary protection measures are severely impacting economic activity. As a result of the pandemic, the global economy is projected to contract sharply by –3 percent in 2020, much worse than during the 2008–09 financial crisis. In a baseline scenario--which assumes that the pandemic fades in the second half of 2020 and containment efforts can be gradually unwound--the global economy is projected to grow by 5.8 percent in 2021 as economic activity normalizes, helped by policy support. The risks for even more severe outcomes, however, are substantial. Effective policies are essential to forestall the possibility of worse outcomes, and the necessary measures to reduce contagion and protect lives are an important investment in long-term human and economic health. Because the economic fallout is acute in specific sectors, policymakers will need to implement substantial targeted fiscal, monetary, and financial market measures to support affected households and businesses domestically. And internationally, strong multilateral cooperation is essential to overcome the effects of the pandemic, including to help financially constrained countries facing twin health and funding shocks, and for channeling aid to countries with weak health care systems.