Now showing items 1-5 of 5

  • Benchmarking the financial performance of local councils in Ireland 

    Turley, Gerard; Robbins, Geraldine; McNena, Stephen (De Gruyter Open, 2016-04)
    It was over a quarter of a century ago that information from the financial statements was used to benchmark the efficiency and effectiveness of local government in the US. With the global adoption of New Public Management ...
  • Effective versus Statutory Taxation: Measuring Effective Tax Administration in Transition Economies 

    Shaffer, Mark E.; Turley, Gerard (National University of Ireland, Galway, 2000)
    Wide differences between effective or realised average tax rates and tax yields that would result if statutory tax rates were strictly applied indicate tax compliance and collection problems. Due to the greater politicisation ...
  • From boom to bust? The financial performance of city and county councils 

    Turley, Gerard; Robbins, Geraldine; McNena, Stephen (2014)
    A framework to assess the financial performance of city and county councils in Ireland is applied to the recent boom and bust period.  Based on previous work, our financial performance measurement framework assesses ...
  • The impact of the economic boom and bust on local government budgets in ireland 

    Turley, Gerard (Institute of Public Administration (Ireland), 2013)
    This paper analyses the effects of the economic crisis on local government budgets in Ireland. In this context, it also examines the preceding period, namely the impact of the economic boom on local government finances. ...
  • Tax, transition, and the State: the Case of Russia 

    Turley, Gerard (National University of Ireland, Galway, 2001)
    The article sets out to assess the problems of taxation in Russia in the context of the Russian state, its relationship with the enterprise sector and the transition from plan to market. In this paper, we argue that Russia