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Public finance is the study of the role of the government in the economy. It is the branch of economics that assesses the government revenue and government expenditure of the public authorities and the adjustment of one or the other to achieve desirable effects and avoid undesirable ones. The purview of public finance is considered to be threefold, consisting of governmental effects on:
- The efficient allocation of available resources;
- The distribution of income among citizens; and
- The stability of the economy.
The Canada Revenue Agency is the revenue service of the Canadian federal government, and most provincial and territorial governments. The CRA collects taxes, administers tax law and policy, and delivers benefit programs and tax credits. Legislation administered by the CRA includes the Income Tax Act, parts of the Excise Tax Act, and parts of laws relating to the Canada Pension Plan, employment insurance (EI), tariffs and duties. The agency also oversees the registration of charities in Canada, and enforces much of the country's tax laws.
The Australian Taxation Office (ATO) is an Australian statutory agency and the principal revenue collection body for the Australian Government. The ATO has responsibility for administering the Australian federal taxation system, superannuation legislation, and other associated matters. Responsibility for the operations of the ATO are within the portfolio of the Treasurer of Australia and the Treasury.
The Public Service Alliance of Canada is one of Canada's largest national labour unions and the largest union in the Canadian federal public sector. PSAC members work in every province and territory, and also work abroad in embassies and consulates.
The National Union of Public and General Employees (NUPGE) is a Canadian trade union. Taken in total it is the second largest union in Canada. Most of its 400,000 members work in the provincial public service sector. There is also a large and growing number of members who work for private businesses.
Income taxes in Canada constitute the majority of the annual revenues of the Government of Canada, and of the governments of the Provinces of Canada. In the fiscal year ending 31 March 2018, the federal government collected just over three times more revenue from personal income taxes than it did from corporate income taxes.
An honorarium is an ex gratia payment, i.e., a payment made, without the giver recognizing themselves as having any liability or legal obligation, to a person for his or her services in a volunteer capacity or for services for which fees are not traditionally required. It is a common remuneration practice in schools or sports clubs, for teachers and coaches. Another example includes the payment to guest speakers at a conference meeting to cover their travel, accommodation, or preparation time. Services for Christian Church funerals and/or memorial services are often paid by honorarium, as the minister, musicians, organist, soloist and others, out of care, do not have a set fee for services to grieving families. Likewise, wedding officiants are sometimes paid through honorarium. When required, honorariums may be termed altarages, although an altarage may be paid to a church or parish rather than a person.
John Gordon was the president of Public Service Alliance of Canada, a public service union in Canada. John Gordon first joined PSAC in 1974 as a tradesperson with Public Works Canada.
The organizations listed below constitute the Canadian Labour Congress, the national federation of trade unions:
Due to the absence of the tax code in Argentina, the tax regulation takes place in accordance with separate laws, which, in turn, are supplemented by provisions of normative acts adopted by the executive authorities. The powers of the executive authority include levying a tax on profits, property and added value throughout the national territory. In Argentina, the tax policy is implemented by the Federal Administration of Public Revenue, which is subordinate to the Ministry of Economy. The Federal Administration of Public Revenues (AFIP) is an independent service, which includes: the General Tax Administration, the General Customs Office and the General Directorate for Social Security. AFIP establishes the relevant legal norms for the calculation, payment and administration of taxes:
The Public Service Alliance of Canada Building is a modernist elliptical office building in Ottawa, Ontario, constructed in 1968 as the national headquarters for the Public Service Alliance of Canada. Designed by Paul Schoeler of Schoeler & Heaton Architects, the 12-storey building is located at the intersection of Gilmour and Metcalfe. The building was a recipient of a Ontario Association of Architects Award. In 2000, the Royal Architectural Institute of Canada chose the building as one of the top 500 buildings produced in Canada during the last millennium.
The Union of Postal Communications Employees is a Canadian public employee labour union.
Nycole Turmel is a Canadian politician who served as the Member of Parliament for Hull—Aylmer from 2011 to 2015 and served as the Opposition Whip in the New Democratic Party shadow cabinet.
The Agriculture Union is an affiliate of the Public Service Alliance of Canada (PSAC). It has more than 8,000 members who work for Canadian federal government departments and agencies such as the:
Nicholas Marcus Thompson is a Trinidadian-Canadian social justice advocate and union leader known for organizing the landmark $2.5 billion Black Class Action lawsuit against the federal Government of Canada for systemic discrimination against Black workers. He is the Executive Director of the Black Class Action Secretariat, a national non-profit organization that works to dismantling systemic discrimination in all sectors of Canadian life. Thompson is also the host of the Union Matters show, where he advocates for the elimination of racial discrimination in Canada's public service and labor unions.
The Agenzia delle Entrate, or the Italian Revenue Agency, is the Italian governmental agency that enforces the financial code of Italy and collects taxes and revenue.
The Canada Employment and Immigration Union (CEIU) is a Canadian labour union, with over 30,000 members in every Canadian Province and Territory. CEIU is affiliated with the Public Service Alliance of Canada (PSAC) and all CEIU members are automatically members of the PSAC. As affiliated, the PSAC is the bargaining agent for CEIU and other component unions for negotiations with the Treasury Board. CEIU is a member of the Program and Administrative Services (PA) group.
The Spanish Tax Administration Agency, commonly known as Agencia Tributaria, is the revenue service of the Kingdom of Spain. The agency is responsible for the effective application of the national tax and customs systems and for those resources of other Public Administrations and the European Union whose management is entrusted to it by law or agreement.
The Phoenix pay system is a payroll processing system for Canadian federal government employees, provided by IBM in June 2011 using PeopleSoft software, and run by Public Services and Procurement Canada. The Public Service Pay Centre is located in Miramichi, New Brunswick. It was first introduced in 2009 as part of Prime Minister Stephen Harper's Transformation of Pay Administration Initiative, intended to replace Canada's 40-year old system with a new, cost-saving "automated, off-the-shelf commercial system." By July 2018, Phoenix has caused pay problems to close to 80 percent of the federal government's 290,000 public servants through underpayments, over-payments, and non-payments. The Standing Senate Committee on National Finance, chaired by Senator Percy Mockler, sought to examine the causes for the failure, holding "eight meetings with 28 witnesses, including the Auditor General of Canada, union representatives, departments and agencies, officials from IBM, the Minister of Public Services and Procurement and the Clerk of the Privy Council" and paid a visit to the Miramichi pay system location during their investigation. Their report, "The Phoenix Pay Problem: Working Towards a Solution" on July 31, 2018, in which they called Phoenix a failure and an "international embarrassment". Instead of saving $70 million a year as planned, the report said that the cost to taxpayers to fix Phoenix's problems could reach a total of $2.2 billion by 2023. The Office of the Auditor General of Canada also performed an independent audit, and published a report in 2018 that concluded that the Phoenix project “was a incomprehensible failure of project management and oversight”, and that Phoenix Executives did not heed warnings from the Miramachi Pay Centre, costing the federal government hundreds of millions of dollars, and had a negative financial impact on tens of thousands of its employees.
The Black Class Action is a landmark case known as Nicholas Marcus Thompson Et Al V. His Majesty The King (T-1458-20) filed with the Federal Court of Canada on December 2, 2020. The $2.5-billion claim filed by both current and former Black public servants seeks damages for "the unjust practice of Black employee exclusion due to systemic discrimination" dating back to the 1970s. The Black Class Action is a registered non-for-profit organization that is coordinating the legal action.
