Indian fiscal federalism: a study of factors affecting resource position of the state governments

2019 ◽  
Vol 21 (2) ◽  
pp. 191-211
Author(s):  
R. K. Pattnaik
Keyword(s):  
Fiscal Federalism ◽  
The State ◽  
State Governments ◽  
Factors Affecting

Value Added Tax and Fiscal Federalism in Ethiopia

2020 ◽  
Vol 28 (2) ◽  
pp. 147-170
Author(s):  
Wollela Abehodie Yesegat ◽  
Richard Krever
Keyword(s):  
State Government ◽  
Fiscal Federalism ◽  
Central Government ◽  
Value Added ◽  
Design Feature ◽  
The State ◽  
Tax Administration ◽  
State Governments ◽  
Value Added Tax ◽  
Legal Form

Crucial to the success of any federal state is the fiscal viability of the central government and component federal states. A feature common to most federal systems is the collection of greater revenues by the central government and reliance by states on transfers from the central government in addition to locally imposed taxes to fund budget expenditures. As is the case in many other federal jurisdictions, in Ethiopia the value added tax (VAT), a tax levied on business sales but ultimately borne by consumers, is an important source of central government revenue. As is also the case in many federal jurisdictions, an assignment of a portion of central government VAT revenues to states is one of the main sources of transfer payments by the central government to state governments in Ethiopia. However, the Ethiopian version of fiscal federalism differs significantly from that found in most other jurisdictions in three key design features – the division between the central and state governments of responsibilities to administer the VAT, the basis on which VAT revenues are divided between the central government and the state governments, and a peculiar design feature that results in tax collections by one state government to be offset by tax reductions suffered by another state government. All three features are cause for concern. The division of administrative responsibility undermines the goal of comprehensive uniform tax administration. The basis for division of tax revenues, a distinction built on the legal form of businesses, leads to assignments of VAT revenue unrelated to fiscal needs. And, most importantly, the odd design feature – the assignment of revenues from the VAT, intended to be a tax on consumers, to the state in which the seller is located rather than the state of the buyer – results in effective cross subsidies when businesses located in wealthier states sell goods and services to businesses operating in poorer states. This article provides a history of the Ethiopian regime and explores how the unique features of the Ethiopian fiscal federalism system arose. It suggests a system that divides revenue on the basis of a fiscal equalisation formula that divides VAT revenues on the basis of relative budget needs of states or a system that allocates revenue to the state in which the customer is located would yield a fairer outcome than the current system. It concludes with modernisation of the tax administration coupled with the adoption of a fiscal equalisation formula for distributing VAT revenues and a generous transitional system for transition to this regime would yield the optimal path going forward.

The Munich conference of Minister-Presidents of German lands in 1947

2020 ◽  
Vol 2020 (10-2) ◽  
pp. 86-98
Author(s):  
Ivan Popov
Keyword(s):  
The State ◽  
State Governments ◽  
The West ◽  
Constitutional Development ◽  
The Moment ◽  
The One

The paper deals with the organization and decisions of the conference of the Minister-Presidents of German lands in Munich on June 6-7, 1947, which became the one and only meeting of the heads of the state governments of the western and eastern occupation zones before the division of Germany. The conference was the first experience of national positioning of the regional elite and clearly demonstrated that by the middle of 1947, not only between the allies, but also among German politicians, the incompatibility of perspectives of further constitutional development was existent and all the basic conditions for the division of Germany became ripe. Munich was the last significant demonstration of this disunity and the moment of the final turn towards the three-zone orientation of the West German elite.

About some of the factors for public administration effectiveness

2020 ◽  
Vol 22 (1) ◽  
pp. 26-32
Author(s):  
ALIKHAN М. BAIMENOV ◽  
Keyword(s):  
Public Administration ◽  
Corporate Culture ◽  
Work Experience ◽  
Information Technologies ◽  
Selection Process ◽  
Rapid Development ◽  
The State ◽  
Information Flows ◽  
Factors Affecting ◽  
State Apparatus

The article emphasizes that modern governments, working in unique socio-economic, historical and cultural conditions, must take into account global trends, as well as the growth of citizens’ expectations associated with the rapid development of information technologies and other factors. In such circumstances, special attention is paid to the effectiveness of public administration. The article discusses some of the significant factors impacting the effectiveness of public administration, such as the professionalization of the state apparatus, the legibility of the institutional framework, the optimization of information flows and corporate culture. In accordance with this, on the basis of work experience in the public administration system and analysis of civil service reforms in the countries of the region, the main challenges and possible solutions are shown. In the professionalization of the state apparatus, the importance of the merit principles in the selection and promotion stages of personnel through the empowerment of human resource (HR) management services, the integrity of tools and approaches at all stages of selection process, and the responsibility of the selection board are noted. The author focuses on the need to ensure a balance of powers, responsibility and resources, delimitation of powers between political and administrative civil servants, optimization of information flows. Particular importance is paid to corporate culture, which is one of the main factors affecting the efficiency of the state apparatus. It is noted that central values of corporate culture and leadership in state bodies of the countries of our region, along with generally accepted in the modern leadership theory, should be respect for the dignity, work and time of employees.

Neoliberal reformers: Economics as class warfare

2018 ◽  
Vol 29 (2) ◽  
pp. 250-262
Author(s):  
Braham Dabscheck
Keyword(s):  
Federal Government ◽  
Nobel Prize ◽  
Business Groups ◽  
Review Article ◽  
The State ◽  
Think Tanks ◽  
State Governments ◽  
American Democracy ◽  
Jel Codes ◽  
Federal Level

This review article discusses MacLean’s study of the ideas of a group of economists and their embracing by an oligarchy of business groups to implement a Neoliberal agenda and its implications for American democracy. It mainly focuses on the Nobel Prize winning economist James McGill Buchanan and the industrialist Charles Koch. Business groups provided funds to Buchanan and others to train right-minded people in the precepts of Neoliberalism, established think tanks and institutes to disseminate their views, and ‘directed’ and/or provided advice and draft legislation for Republican politicians at both the state and federal level. Inspiration for how to achieve this Neoliberal ‘revolution’ can be found in Lenin’s 1902 What is to be Done?. The Neoliberal attack on government and statism is consistent with Orwell’s notion of doublethink. It constitutes a weakening of those parts of the state which are inimical to the interests of a wealthy oligarchy, the federal government and agencies/government departments who are viewed as imposing costs (taxes) on and interfering with (regulating) the actions of the oligarchy, and strengthening other parts such as state governments, the judiciary, at both the state (especially) and federal level and police forces to protect and advance their interests. JEL codes: B10, B22

People’s Movement in Odisha: An Assessment

2017 ◽  
Vol 63 (2) ◽  
pp. 265-283
Author(s):  
Subhendu Ranjan Raj
Keyword(s):  
Human Rights ◽  
Large Scale ◽  
Civil Disobedience ◽  
The State ◽  
State Governments ◽  
Growth Strategies ◽  
Protest Movements ◽  
The People ◽  
The Government ◽  
Set Up

Development process in Odisha (before 2011 Orissa) may have led to progress but has also resulted in large-scale dispossession of land, homesteads, forests and also denial of livelihood and human rights. In Odisha as the requirements of development increase, the arena of contestation between the state/corporate entities and the people has correspondingly multiplied because the paradigm of contemporary model of growth is not sustainable and leads to irreparable ecological/environmental costs. It has engendered many people’s movements. Struggles in rural Odisha have increasingly focused on proactively stopping of projects, mining, forcible land, forest and water acquisition fallouts from government/corporate sector. Contemporaneously, such people’s movements are happening in Kashipur, Kalinga Nagar, Jagatsinghpur, Lanjigarh, etc. They have not gained much success in achieving their objectives. However, the people’s movement of Baliapal in Odisha is acknowledged as a success. It stopped the central and state governments from bulldozing resistance to set up a National Missile Testing Range in an agriculturally rich area in the mid-1980s by displacing some lakhs of people of their land, homesteads, agricultural production, forests and entitlements. A sustained struggle for 12 years against the state by using Gandhian methods of peaceful civil disobedience movement ultimately won and the government was forced to abandon its project. As uneven growth strategies sharpen, the threats to people’s human rights, natural resources, ecology and subsistence are deepening. Peaceful and non-violent protest movements like Baliapal may be emulated in the years ahead.

EVALUATION OF THE ABSOLUTE RESULTS OF THE LEADING COMPANIES OF THE OIL AND GAS COMPLEX: PROBLEMS AND PROSPECTS

2021 ◽  
Vol 3 (11) ◽  
pp. 6-12
Author(s):  
Lyudmila V. Goloshchapova ◽  
◽  
Elena V. Maltseva ◽  
Keyword(s):  
Oil And Gas ◽  
Balance Sheet ◽  
Oil And Gas Industry ◽  
Financial Statements ◽  
The State ◽  
Gas Industry ◽  
Factors Affecting ◽  
Complex Problems ◽  
The Absolute ◽  
Statistical Indicators

The study is devoted to the analysis of the balance sheet profit of the leading companies in the oil and gas industry. The types of profits were considered, as well as the dynamics of the changes in indicators affecting their formation were analyzed. In addition, the article considers the composition and struc-ture of the balance sheet profit, factors affecting its size. Based on the financial statements of the companies, an idea of the state of profit in the companies «Rosneft», «Lukoil», «Gazprom» and «Tatneft» has been com-piled. The paper analyzes quantitative statistical indicators that reflect the results achieved from 2016–2020.

scholarly journals Approaches to the robotization of agricultural mobile machines

2018 ◽  
Vol 161 ◽  
pp. 03014 ◽  
Author(s):  
Vladimir Serebrenny ◽  
Madin Shereuzhev ◽  
Ivan Metasov
Keyword(s):  
High Precision ◽  
Modern Technology ◽  
The State ◽  
Agricultural Machinery ◽  
Factors Affecting ◽  
Technological Processes ◽  
Autonomous Machines ◽  
Autonomous Movement ◽  
Technical Solutions ◽  
Agricultural Machines

Agriculture is the extremely important and developing economic movement in all times. Automation of agricultural machines occurs by different ways. One way is through the creation of specialized technical solutions for the required technological processes, another way is the construction of automatic agricultural machines, including mobile ones. The state of modern technology allows to create autonomous machines. The agriculture robotization trends are the high precision and unmanned farming. The article considers the issues of robotization of agricultural machinery. Stages of robotization of agricultural mobile machines were analyzed. The factors affecting the autonomous movement of mobile agrorobots were shown.

scholarly journals Comparative Analysis of Selected Factors Affecting Heating Costs of Schools in Selected Balkan Countries

2015 ◽  
Vol 8 (1) ◽  
pp. 61-84
Author(s):  
David Koppitz ◽  
Milan Půček ◽  
František Ochrana ◽  
Michal Plaček
Keyword(s):  
Comparative Analysis ◽  
Fiscal Federalism ◽  
Public Policies ◽  
School Facilities ◽  
Factors Affecting ◽  
Effective Implementation ◽  
Balkan Countries ◽  
Definition Of

Abstract The paper aims to carry out a comparative analysis of heating of school facilities under the administration of municipalities in Macedonia, Moldova and Kosovo and to test the factors that affect the heating costs of school facilities. For a definition of the theoretical fundament parts of the theory of fiscal federalism are used. Subsequently five hypotheses are put forward that are verified using the method of benchmarking. The theoretical conclusions and recommendations may be used for a more effective implementation of public policies within the surveyed countries.

scholarly journals The Determinant Factors Affecting the Employee Performance Improvement of Educational Institution, State Institution and State-owned Enterprise

2018 ◽  
Vol 1 (2) ◽  
pp. 116
Author(s):  
Ana Sriekaningsih ◽  
Mariman Darto ◽  
Agus Subekti
Keyword(s):  
Organizational Citizenship ◽  
Work Motivation ◽  
Employee Performance ◽  
Educational Institution ◽  
State Institution ◽  
The State ◽  
State University ◽  
Factors Affecting ◽  
East Kalimantan ◽  
And Performance

<p><em>This study focuses on the factors that affect the employee performance in terms of institutions where they work. </em><em>There are three objects or locations that become the research focus, namely educational institutions represented by the state university in East Kalimantan, government institutions represented by the State AdministrationInstitution (LAN) and state-owned institutions represented by PT. Pupuk Kaltim Tbk. The research results show that employee performance is influenced by three factors, namely competence, work motivation, and organizational culture.The performance of government employees is influenced by three factors, namely religiosity, organizational culture, and organizational citizenship behaviors (OCB).</em><em> </em><em>And performance of state-owned employees is influenced only by work motivation.</em><em></em></p>

scholarly journals A model assessing innovativeness of administration units awarding public contracts as a tool to conduct economic policy of the state

Equilibrium ◽  
2015 ◽  
Vol 10 (2) ◽  
pp. 93
Author(s):  
Arkadiusz Borowiec
Keyword(s):  
Economic Policy ◽  
New Technologies ◽  
Public Procurement ◽  
The State ◽  
Rational Approach ◽  
Factors Affecting ◽  
Innovation Potential ◽  
Innovative Products ◽  
Polish Economy

In today's market economy factors concerning knowledge, new technologies and innovative solutions are essential for economic development. However, the Polish economy, despite its high innovation potential compared to other European Union countries, is characterized by a very low level of innovativeness. Implementing this potential is conditioned with an appropriate economic policy of the state and rational approach to its resources and legal solutions. One of the possibilities of such an action is the use of public procurement instrument through which it is possible to more effectively create demand for innovative products and services. As shown by literature studies, the achievements of the subject literature associated with the creation of demand for innovations by public administration in Poland have been very modest. This gap is recognized the article and it attempts to build a model for assessing the innovativeness of these units. Network thinking methodology was used to build the model. As a result, after the identification of factors affecting the conduct of an innovative public procurement, a network of links was established between them and examined in terms of type, intensity and duration of exposure. Building a model according to the methodology, the opinions of experts have been used along with long-term observations conducted in the course of participation in all kinds of conferences and trainings. The model was also subjected to validation in two selected units.

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