Fiscal Mirror Theory: A Structural Lens for National Financial Stability - Softcover

Celestin, Prof. Dr. Mbonigaba

Softcover

ISBN 10: 6207475801 ISBN 13: 9786207475803

Publisher: LAP LAMBERT Academic Publishing, 2025

Synopsis

Fiscal Mirror Theory is a visionary framework redefining fiscal governance by viewing taxation, expenditure, and financial reporting as reflective tools of economic health and ethical integrity. It addresses global challenges like debt crises, institutional weakness, and fiscal opacity by promoting transparency, accountability, and resilience. The book introduces four models—TaxMirror, ExpenMirror, ReportMirror, and InstiShield—each linking fiscal mechanisms to national stability. Across eleven parts, it explores digital taxation, participatory budgeting, AI-driven dashboards, and ethical standards like IPSAS. It critiques outdated fiscal models, advocating dynamic systems that respond to feedback and stakeholder needs. The theory integrates crisis response, inclusivity, and predictive analytics while promoting global adoption through bodies like the IMF, World Bank, and G20. With case studies from nations like Ghana and Estonia, it offers a practical blueprint for sustainable, reflective, and future-ready fiscal systems.

Edition details

• Publisher: LAP LAMBERT Academic Publishing
• Publication date: 2025
• Language: English
• ISBN 10: 6207475801
• ISBN 13: 9786207475803
• Binding: Paperback
• Number of pages: 316