The Public Finance of Urban Form

2012 ◽  
pp. 538-562 ◽  
Author(s):  
John I. Carruthers
Keyword(s):  
Public Finance ◽  
Urban Design ◽  
Urban Form ◽  
Local Governments ◽  
Public Economics ◽  
Behavioral Model ◽  
Strategic Interaction ◽  
The Public ◽  
Regulatory Decisions ◽  
The Relationship

This article provides an overview of what is known about the relationship between urban form and public finance. It reviews previous research in a way that integrates work from fields as disparate as public economics and urban design into a cohesive whole, and explains how to adapt traditional models of public finance to incorporate land use, and the kind of strategic interaction which local governments regularly engage in when making both spending and regulatory decisions. The article also describes a behavioral model of public finance.

scholarly journals Fiscal Rules, Creative Accounting and Fiscal Transparency: An Evaluation on the Transition Economies

2015 ◽  
Author(s):  
İlter Ünlükaplan ◽  
Volkan Yurdadoğ ◽  
Ebru Canıkalp
Keyword(s):  
Public Finance ◽  
Good Governance ◽  
Fiscal Rules ◽  
Accounting System ◽  
Budget Deficits ◽  
The Public ◽  
Fiscal Transparency ◽  
Government Accounting ◽  
Creative Accounting ◽  
The Relationship

An anonymous idea is observed in the public finance literature that includes where fiscal rules, i.e numerical rules on the fiscal indicators, are strict and stringent, policy executives will have incentives to recourse to creative accounting implementations to overcome these numerical limits. Creative accounting is applied for demonstrating economic, especially fiscal indicators better than the originals to reach the necessary fiscal limit, even if they are primarily conducted by private firms. Many countries applied these illusory implementations to hide their reported budget deficits especially in the last global crisis period. With this manner, creative accounting violates the basic principles of governance in public finance. In this context, governments should have to establish statistical classification structure and government accounting system that aims to prevent creative accounting. With this dimension, fiscal transparency will prevent from creative accounting implementations. In this study, the relationship between fiscal rules and creative accounting on the public finance administration level will be determined and fiscal transparency suggestions that prevent these frauds in the economies will be evaluated. As a result, the practice of good governance in public finance should be implemented to provide financial transparency. In addition, the reforms about transparency in the legislation should be consider as an important proposal.

scholarly journals Due liabilities of territorial self-government units – the scope of disclosures

2020 ◽  
Vol 108 (164) ◽  
pp. 9-22
Author(s):  
Dorota Adamek-Hyska ◽  
Iwona Franczak
Keyword(s):  
Public Finance ◽  
Public Debt ◽  
Research Methodology ◽  
Statistical Tests ◽  
Statistical Significance ◽  
Financial Statement ◽  
Legal Regulations ◽  
The Public ◽  
The Relationship ◽  
Non Parametric

The article is an analysis of disclosures of due liabilities in the system of reporting used by territorial self- government units. The due liabilities (i.e., liabilities that have not been settled on time or liabilities that are past) of the units in question infringe legally regulated principles of managing public means, i.e., they are a factor that results in the loss of financial liquidity, and they infringe discipline of the public finance. Due liabilities are also a debt that is included in public debt. The article includes analyses of budget financial state- ments that refer to the expenditure plans and financial operations of territorial self-government units in the Silesian Province in the period 2016-2018. The research methodology was adjusted to the variables and is based on non-parametric statistical tests. The ANOVA Kruskal-Wallis test by ranks was used to test the statistical significance of differences between the distribution of a variable that describes the relationship between due liabilities to total liabilities and a selected nominal variable. Legal regulations and relevant public finance literature and budget financial statement reporting literature were also subject to this research.

scholarly journals The Different Effects of Supporting Activity Component in Increasing the Feel of Safety

2018 ◽  
Vol 3 (9) ◽  
pp. 149
Author(s):  
Atoosa Izadifar ◽  
Seyed-Abbas Yazdanfar ◽  
Seyed-Bagher Hosseini ◽  
Saeid Norouzian-Maleki
Keyword(s):  
Urban Design ◽  
Fear Of Crime ◽  
Publishing House ◽  
Social Activity ◽  
Open Spaces ◽  
The Public ◽  
Activity Component ◽  
International Publishing ◽  
The Relationship ◽  
Open Access Article

Fear of crimes has been led to restrictions on freedom residents and prevented them from participating in the public domain. One of the strategies to overcome the crime is (CPTED) which emphasizes on decreasing delinquencies by urban design and through modelling it's principles in public open spaces. A survey on the perception of the relationship between support of social activities and fear of crime among 60 residents in Omid Residential Complex was conducted. The results found that the usage location, providing usage in the abandoned spaces and usage combination, have the highest impact on the residents' place attachment, respectively. Keywords: CPTED viewpoint; fear of crime; residential complex; social activity. eISSN 2514-7528 © 2018. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open-access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia.  

Inclusive Aspects of Urban Design: Sociability, Walkability and Overall Ambiance

2017 ◽  
Vol 05 (01) ◽  
pp. 1750001 ◽  
Author(s):  
Aneela YASEEN
Keyword(s):  
Physical Activity ◽  
Decision Making ◽  
Urban Design ◽  
Urban Space ◽  
Well Being ◽  
Health Improvement ◽  
The Public ◽  
Relationship Of ◽  
Mental Well Being ◽  
The Relationship

Urban design is a multifaceted process that interfaces various aspects, extending from community physical activity and health improvement to social and environmental fields. An efficient urban design requires understanding of ideas, paradigms, and research from many dimensions of knowledge, i.e. anthropology, sociology, engineering, architecture, and urban planning. The debate in this paper is based on the fact that the sociability of a society is dependent on its urban design prototype. A systemic urban design increases the opportunity for walkability, sequentially enhancing the probability of real-time social interaction. Such an urban ambiance plays a significant role in human physical and mental well-being and their behaviors. The aspects of urban space, such as sociability, walkability and overall ambiance, are appraised according to the published literature. This paper aims at collecting the already proven specifics in one piece of writing to open up avenues for further research and establish the inclusive aspects of urban design. The literature from the final decade of the 20th century to contemporary works has been considered for this instance. The research concludes that interdisciplinary engagement and participation of the public in decision-making for urban design are necessary. It recommends further exploration of the relationship of sociability, walkability and urban ambiance, and their correlation with human well-being.

scholarly journals Samodzielność finansowa gmin w kontekście realizacji dochodów budżetowych

2017 ◽  
Vol 5 (4) ◽  
pp. 51-60
Author(s):  
Anna Milewska
Keyword(s):  
Public Finance ◽  
Local Government ◽  
Public Administration ◽  
Local Governments ◽  
Public Services ◽  
Financial Independence ◽  
The Public ◽  
Independent Entity

Local government in Poland functions as an independent entity in the public finance sector. It performs tasks (most often taking the form of public services) for its residents on its own responsibility. For this purpose, this unit is obliged to organize financial guarantee the implementation of both (own and commissioned tasks in the field of public administration). While in the second case, as a rule, can count on support in the form of targeted subsidies from the central budget, local government should secure own tasks independently. This means that local governments have the possibility (in the aspect specified by legal acts) for financial independence in terms of organizing and collecting budget revenues.

scholarly journals Regulatory mechanisms and incentives nexus in taxation and governance of West African economies

2021 ◽  
Author(s):  
Taiwo Olaiya
Keyword(s):  
Public Economics ◽  
Positive Relationship ◽  
Tax Incentives ◽  
West African ◽  
Regulatory Mechanisms ◽  
The Political ◽  
The Public ◽  
Government Institutions ◽  
Political Economies ◽  
The Relationship

<p>Despite the evident and contemporaneous concurrences in the political-economy and governance histories of Nigeria and Ghana, scholarly attention devoted to comparative interrogation of the public finance and the governance in the states is at low ebb. In this paper, we draw conceptual insights from public economics discourses of taxation and governance to argue that people-centered revenue profile relates significantly with comparative performances of government institutions. Matrix data were obtained from sampled respondents in Nigeria and Ghana and analysed for percentage analysis to validate the research conjectures. As predicted, the nexus between taxation and governance was generally weak, but nevertheless stronger in Ghana than Nigeria. In addition, the regulatory mechanisms for tax administration related positively to determine the nexus between taxation and governance in the study area. In addition, the study demonstrated a divergence in the states’ political economies as well as in their regulatory mechanisms for taxation. Also, incentives played a key role in shaping the relationship between taxation and governance. Nevertheless, tax incentives fostered a weak positive relationship for taxation and governance in Nigeria and Ghana even though such appears stronger in the latter than the former.</p>

scholarly journals ESSENCE AND STRUCTURE OF PUBLIC FINANCE: THEORETICAL ASPECT

2021 ◽  
Author(s):  
Olena Prutska
Keyword(s):  
Public Finance ◽  
Local Governments ◽  
Social Protection ◽  
Theoretical Aspect ◽  
Infrastructure Development ◽  
Public Finances ◽  
Finance System ◽  
The Public ◽  
Stage Of Development ◽  
State Finance

The article is devoted to the theoretical aspects of the functioning of public finances. In Ukraine, public finances account for more than 40% of gross domestic product. Public finances provide funding for state functions, including territorial integrity, law and order, health care, education funding, pensions, social protection, infrastructure development, environmental protection, and more. The formation of an effective system of public finance has become one of the key tasks of the current stage of development of the Ukrainian economy. Its solution requires the creation of a holistic concept of formation, development and improvement of the public finance system of Ukraine. In the domestic economic literature in the study of the problems of state finance, its revenues and expenditures, the phrase “state finance” was common. The term “public finance” is considered by experts to be a relatively young category of Ukrainian science, the active application of which began with the implementation of public administration reform. The purpose of the article is to clarify the nature and composition of public finances as a necessary resource for the functioning of the state, local governments, public needs of society. The article analyzes the definitions of “public finance”. It is concluded that Ukrainian economists have not yet agreed on the essence and components of the public finance system. The author presents arguments in favor of an expanded interpretation of this category, proposed his own definition of public finance. It is proposed to include the budget system, extra-budgetary trust funds, and finances of state and communal enterprises, financial and non-financial public corporations, enterprises within the framework of public-private partnership to public finances. Such an expanded interpretation of the structure of public finances will clarify the mechanism of their management, develop a system of incentives, forms of influence and control, and in particular by drawing more attention to the activities of state and municipal enterprises, develop clear criteria for quantitative parameters of public sector enterprises and their financial indicators.

The exploration of effect of financial performance to the public welfare

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Abdul Hamid Habbe
Keyword(s):  
Financial Performance ◽  
Local Governments ◽  
Poverty Rate ◽  
Public Welfare ◽  
Local Autonomy ◽  
Poverty Level ◽  
Content Type ◽  
Moderation Effect ◽  
The Public ◽  
The Relationship

Purpose The purpose of this paper is to test the effects of the financial performance of local governments to the level of welfare in 25 city/regency in South Sulawesi during 2009–2014. Design/methodology/approach The financial performance is measured by the rate of local autonomy, the effectiveness of local own-source revenue, budget harmony and budget absorption, while the welfare society measured by the Human Development Index (HDI), unemployment and poverty level. Findings The regression analysis showed that the performance of region autonomy proved to increase the HDI over the next year and to reduce the poverty rate in two and three years ahead, however, has no correlation with the unemployment. The effectiveness of local own-source revenue can lower unemployment at two and three years ahead but failed to increase the HDI and to reduce poverty. Harmony of spending also neglected to raise the HDI and to reduce the level of unemployment although it can alleviate poverty. The level of budget absorption can improve HDI and reduce the unemployment at two and three years ahead, but failed to lower poverty. Expenditure harmony and budget absorption failed to moderate the relationship between local autonomy, the effectiveness of local own-source revenue and all measurement of welfare, while the expenditure harmony able to moderate the relationship between the effectiveness of local own-source revenue and HDI. Originality/value To the best of authors’ knowledge, no previous study has comprehensively studied the effects of level of regionality autonomy and effectivity of local own-source revenue to public welfare, and the moderation effect of Expenditure harmony, budget absorption in relationship between financial performance of local government to public welfare, especially in Indonesia.

scholarly journals LOCAL OWN REVENUE, DECENTRALIZATION AND LOCAL FINANCIAL INDEPENDENT

2019 ◽  
Vol 19 (3) ◽  
pp. 250
Author(s):  
Purnama Sari ◽  
Isep Saepul Muzaki ◽  
Nurdiana Mulyatini ◽  
Eva Faridah ◽  
Benny Prawiranegara
Keyword(s):  
Regression Analysis ◽  
Local Governments ◽  
Central Government ◽  
Strategic Decisions ◽  
Financial Independence ◽  
The Public ◽  
Fiscal Management ◽  
Finance Development ◽  
Relationship Of ◽  
The Relationship

The regional autonomy system provides an opportunity for regions in the territory of Indonesia to utilize their sources of income independently so that the implementation of development in the regions does not only rely on finance from the central government. In this study, we are of the opinion that regions that are able to optimize their local own revenue will have an impact on increasing local financial independence. Local financial independence is the ability of a region to finance development in its area. Our other opinion assumes that the relationship between localown revenue and the local financial independence can be strengthened by the implementation of decentralization. With good decentralization, local governments are more transparent in providing all information to the public, can increase accountability because public services are getting closer, local governments can take strategic decisions, improve fiscal management, improve economic growth and market security. The new contribution of this study is related to the literature of the merging of the relationship between local own revenue, decentralization, and local financial independence that was built through Moderated Regression Analysis (MRA) evidence in one of the regions in Indonesia, namely Ciamis. The results of the study show that regional local own revenues influence local financial independence. Meanwhile, decentralization which is proxied using local government expenditures is able to strengthen the relationship of local own revenues to local financial independence. So it can be concluded that the effective implementation of decentralization is able to encourage an increase in regional income that comes from its own sources to realize financial independence in the region. Keywords—Decentralization, Local Financial Independent, Local Own Revenue. Abstrak Sistem otonomi daerah memberikan kesempatan kepada daerah-daerah di wilayah Indonesia untuk memanfaatkan sumber-sumber pendapatannya secara mandiri agar pelaksanaan pembangunan di daerah tidak hanya mengandalkan keuangan yang berasal dari pemerintah pusat. Dalam studi ini, kami berpendapat bahwa daerah yang mampu mengoptimalkan pendapatan asli daerahnya akan berdampak terhadap meningkatnya kemandirian keuangan daerah. Kemandirian keuangan daerah adalah kemampuan suatu daerah dalam membiayai pembangunan di daerahnya. Pendapat kami lainnya menganggap bahwa hubungan pendapatan asli daerah dengan kemandirian keuangan daerah dapat diperkuat oleh pelaksanaan desentralisasi yang baik. Dengan desentralisasi yang baik maka pemerintah daerah lebih transparan dalam memberikan semua informasi kepada publik, dapat meningkatkan akuntabilitas karena pelayanan publik menjadi lebih dekat, pemerintah daerah dapat mengambil keputusan yang strategis, meningkatkan manajemen fiscal, meningkatkan pertumbuhan ekonomi dan keamanan pasar. Kontribusi baru dari studi ini adalah menyangkut literature penggabungan hubungan antara pendapatan asli daerah, desentralisasi, dan kemandirian keuangan daerah yang dibangun melalui Moderated Regression Analysis (MRA) bukti pada salah satu daerah di Indonesia, yaitu Ciamis. Hasil studi menunjukan bahwa pendapatan asli daerah berpengaruh terhadap kemandirian keuangan daerah. Sementara itu desentralisasi yang diproksi menggunakan pengeluaran pemerintah daerah mampu memperkuat hubungan pendapatanasli daerah terhadap kemandirian keuangan daerah. Jadi dapat disimpulkan bahwa pelaksaksanaan desentralisasi yang efektif mampu mendorong peningkatan pendapatan daerah yang berasal dari sumber-sumbernya sendiri untuk mewujudkan kemandirian keuangan di daerah. Kata kunci—Desentralisasi, Kemandirian Keuangan Daerah, Pendapatan Asli Daerah.

scholarly journals Regulatory mechanisms and incentives nexus in taxation and governance of West African economies

2021 ◽  
Author(s):  
Taiwo Olaiya
Keyword(s):  
Public Economics ◽  
Positive Relationship ◽  
Tax Incentives ◽  
West African ◽  
Regulatory Mechanisms ◽  
The Political ◽  
The Public ◽  
Government Institutions ◽  
Political Economies ◽  
The Relationship

<p>Despite the evident and contemporaneous concurrences in the political-economy and governance histories of Nigeria and Ghana, scholarly attention devoted to comparative interrogation of the public finance and the governance in the states is at low ebb. In this paper, we draw conceptual insights from public economics discourses of taxation and governance to argue that people-centered revenue profile relates significantly with comparative performances of government institutions. Matrix data were obtained from sampled respondents in Nigeria and Ghana and analysed for percentage analysis to validate the research conjectures. As predicted, the nexus between taxation and governance was generally weak, but nevertheless stronger in Ghana than Nigeria. In addition, the regulatory mechanisms for tax administration related positively to determine the nexus between taxation and governance in the study area. In addition, the study demonstrated a divergence in the states’ political economies as well as in their regulatory mechanisms for taxation. Also, incentives played a key role in shaping the relationship between taxation and governance. Nevertheless, tax incentives fostered a weak positive relationship for taxation and governance in Nigeria and Ghana even though such appears stronger in the latter than the former.</p>

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