https://www.um.edu.mt/library/oar/handle/123456789/694 2026-09-10T12:20:33Z 2026-09-10T12:20:33Z Attard, Robert https://www.um.edu.mt/library/oar/handle/123456789/148874 2026-09-02T09:53:58Z 2026-01-01T00:00:00Z

Title: The rule of law in tax judgements of the ECtHR Authors: Attard, Robert Abstract: This chapter examines how the European Court of Human Rights (ECtHR) applies the principle of the rule of law to guard taxpayers against arbitrary state authority. It outlines how key components of the rule of law—such as requiring a solid legal basis in domestic law, determinacy, foreseeability, non-arbitrariness, non-discrimination, and access to judicial review—are interpreted through ECtHR case law to set standards for quality and fairness in national tax measures.

2026-01-01T00:00:00Z Jorge, Susana Caruana, Josette https://www.um.edu.mt/library/oar/handle/123456789/148538 2026-08-19T07:51:49Z 2023-01-01T00:00:00Z

Title: Reporting components and reliability issues Authors: Jorge, Susana; Caruana, Josette Abstract: This chapter deals with financial reporting in the public sector, taking IPSAS as reference. Some examples of the reporting components of specific countries are presented. The chapter also highlights the role of financial reporting in promoting transparency and accountability in the public sector, and concludes by referring to the importance of auditing to ensure fair presentation and regularity of the public sector accounts, ultimately impacting on citizens’ trust in public sector managers and politicians.

2023-01-01T00:00:00Z Jorge, Susana Caruana, Josette https://www.um.edu.mt/library/oar/handle/123456789/148537 2026-08-19T07:44:28Z 2023-01-01T00:00:00Z

Title: The IPSASB’s conceptual framework and views on selected national frameworks Authors: Jorge, Susana; Caruana, Josette Abstract: This chapter is about conceptual frameworks in public sector accounting. While particularly taking the IPSASB’s conceptual framework as a reference, the chapter also offers brief views on selected national frameworks from a group of European countries – namely the UK, Finland, Austria, Germany and Portugal – as illustrative examples of how conceptual frameworks can approximate or diverge from that of the IPSASB.; The explanations enable an understanding of the role of a conceptual framework underlying public sector accounting standards, as well as the main issues normally included in it.

2023-01-01T00:00:00Z Caruana, Josette https://www.um.edu.mt/library/oar/handle/123456789/148232 2026-07-27T05:49:01Z 2025-01-01T00:00:00Z

Title: Through the looking glass : an accountant's perspective on public sector accounting in Malta : exploring the features of public sector accounting in the Maltese context Authors: Caruana, Josette Abstract: This monograph explores the nature, features, and evolving regulatory framework of public sector accounting within the Maltese context. Written from an experienced accountant's perspective, the book examines the distinct operational, legal, and structural differences between commercial and government accounting, highlighting how political, social, and accountability objectives shape public financial reporting. It provides an in-depth analysis of the underlying national legislation, the public sector audit function (including the roles of the Internal Audit and Investigations Directorate and the National Audit Office), the format of the annual government financial report, and the national budget cycle. Furthermore, the book addresses key contemporary developments such as reporting to the European Union under the European System of Accounts (ESA 2010), government accounting reform transitions from cash-based to accrual-based systems, and the implementation of International Public Sector Accounting Standards (IPSAS) and International Financial Reporting Standards (IFRS) across central and local government entities.

2025-01-01T00:00:00Z