Local government revenue structure: Trends and challenges

2011 ◽  
Vol 23 (2) ◽  
pp. 268-287 ◽  
Author(s):  
John R. Bartle ◽  
Kenneth A. Kriz ◽  
Boris Morozov
Keyword(s):  
Local Government ◽  
Government Revenue ◽  
Revenue Structure

Impact of Local Government Revenue Structure on Income Growth and Employment in Croatia

2018 ◽  
Vol 16 (2) ◽  
pp. 395-411
Author(s):  
Saša Drezgić ◽  
Maja Grdinić ◽  
Helena Blažić
Keyword(s):  
Local Government ◽  
Central Government ◽  
Income Taxation ◽  
Income Growth ◽  
Government Revenue ◽  
Local Revenue ◽  
Revenue Structure ◽  
Most Probable Explanation ◽  
Personal Income Taxation ◽  
Government Level

The paper researches effects of local government revenue structure on income growth and employment in Croatia. The results confirm highly positive and significant effects of personal income taxation. This differs dramatically from the previous research based on central government level, which show that property and consumptions taxes are growth-friendly. The most probable explanation of such results could be in narrow revenue structure defined by the vertical fiscal equalisation and the fact that particular local revenue structure does not affect competitiveness in the same way as overall revenue structure of the country.

Forecasting Revenue Impacts from COVID-19: The Case of Florida Municipalities

2021 ◽  
pp. 0160323X2110120
Author(s):  
Hai (David) Guo ◽  
Can Chen
Keyword(s):  
Local Government ◽  
Short Term ◽  
Fiscal Planning ◽  
Revenue Structure ◽  
Municipal Managers ◽  
The Impact

Early in the pandemic, Florida municipal managers indicated that forecasting the impact on local revenues was one of their top priorities in responding to the pandemic, yet such a tool has not been widely available. This study offers simple and straightforward fiscal planning guides for assessing the short-term and long-term impacts of the COVID 19 recession on local government revenues by estimating the revenue declines among 411 Florida municipalities from FY 2021 to FY 2023. The forecast results predict revenues will be reduced by $5.11 billion from 2019 pre-pandemic levels for Florida cities in fiscal years 2021 through 2023. The decline is forecast to be 3.54 percent in FY 2021, 4.02 percent in FY 2022, and 3.29 percent in FY 2023. The revenue structure matters for estimating the revenue decline.

scholarly journals Outsourcing or Giving all Out? Experience from Tanzania Local Government Revenue Collection

2016 ◽  
Vol 6 (3) ◽  
pp. 1 ◽  
Author(s):  
Lukio Mrutu ◽  
Pendo Mganga
Keyword(s):  
Local Government ◽  
Local Authority ◽  
Secondary Data ◽  
Clear Picture ◽  
Government Revenue ◽  
Local Authorities ◽  
Fiscal Autonomy ◽  
Whole Process ◽  
Revenue Collection ◽  
Expected Outcome

Outsourcing revenue collection in Local Government Authorities  has been adopted as a mechanism to solve the previous problems of revenue collection which resulted into loss and missmanagement of the whole process. One of the expectations was to increase revenue collection which will  provide a room for fiscal autonomy. However, experience from few local government authorities which have outsourced their revenue collection shows that, the whole process of outsourcing has not yielded the expected outcome especially on enabling local authorities to have fiscal autonomy instead it has turned to benefit the private agent who collect Tax. By using secondary data this paper attempts to show how the process of outsourcing is benefiting the private agent and therefore it is like giving everything out. It concludes that, though outsourcing seems to benefit local authorities by reducing some tasks especially on tax collection, outsorcing benefits much a private agent and therefore quick meausures should be adopted including building the capacity of Local Authorities in identifying the sources of revenue and  in estimating the actual collections so as to have clear picture of how much will be generated by the agent and what should be the appropriate amount to be submitted to the Local authority.

scholarly journals KAUSALITAS PENERIMAAN, PENGELUARAN DAN PDRB PROVINSI DI INDONESIA 2010 – 2019

2021 ◽  
Vol 3 (2) ◽  
pp. 47
Author(s):  
Alno Sardi Putra ◽  
Ali Anis
Keyword(s):  
Local Government ◽  
Hypothesis Testing ◽  
Causal Relationship ◽  
Government Spending ◽  
Government Expenditure ◽  
Secondary Data ◽  
Government Revenue ◽  
The Third ◽  
Testing Stage ◽  
Local Government Expenditure

This study has three main objectives, namely, first to find out how the causal relationship between local government revenue and local government expenditure in provinces in Indonesia, the second objective is to find out how the causal relationship between local government expenditure and GRDP in provinces in Indonesia. Meanwhile, the third objective is to determine the causal relationship between local government revenue and GRDP in provinces in Indonesia. In this study, the objects in this study are 33 provinces throughout Indonesia. The data used are from 2010 to 2019. The data used are secondary data obtained from the Central Statistics Agency (BPS). The analytical method used is the VAR (Vector Auto Regression) time series analysis and the cluasaility granger test. which is processed using the help of Eviews. Based on the results of hypothesis testing, it shows that: (1) There is no causal relationship between local government revenue and local government expenditure in 33 provinces in Indonesia, but what is formed is a one-way relationship between government revenue and local government expenditure in 33 Indonesian provinces. In the hypothesis testing stage (2) there is no causal relationship between local government spending and GRDP in 33 provinces in Indonesia, in the analysis stage there is no one-way or two-way relationship between government spending and GRDP. Thus the hypothesis is rejected, while the results of hypothesis testing (3) There is no causal relationship between local government revenue and GRDP in 33 provinces in Indonesia. In the analysis stage, there is no one-way or two-way relationship between each variable. Thus the third hypothesis is rejected.

scholarly journals PENGARUH PENDAPTAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA DAERAH

Equity ◽  
2019 ◽  
Vol 21 (1) ◽  
pp. 1
Author(s):  
Nabiyatun Nur Fatimah ◽  
Anita Nopiyanti ◽  
Danang Mintoyuwono
Keyword(s):  
Local Government ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Revenue Sharing ◽  
Multiple Linear Regression Analysis ◽  
Government Revenue ◽  
Significance Level ◽  
Local Expenditure ◽  
Sample Amount

This research is a quantitative research that aims to determine the effect of Local Government Revenue and Balancing Fund on Local Expenditure. This research uses data of Local Government Revenue, General Allocation Fund, Special Allocation Fund, and Revenue Sharing Fund of Regency and City in East Java Province as sample. Selection of Regency and City is done randomly after determining acceptable sample amount that is 100% from all Regency and City in East Java Province. Hypothesis testing in research using Multiple Linear Regression Analysis with SPSS program and 5% significance level (0,05). The results of the test indicatethat the variable of Local Government Revenue and General Allocation Fund have significant influence to the Regional Expenditure. While the variable of Special Allocation Fund and Revenue Sharing Fund have an insignificant effect on Local Expenditure.

Evaluation of local government revenue collection information system success in Tanzania

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
John M. Sausi ◽  
Erick J. Kitali ◽  
Joel S. Mtebe
Keyword(s):  
Information System ◽  
Local Government ◽  
User Satisfaction ◽  
Information Quality ◽  
Positive Impact ◽  
Government Revenue ◽  
System Quality ◽  
Content Type ◽  
Revenue Collection ◽  
Negative Effect

Purpose This study aims to adapt the updated DeLone and McLean model to evaluate the success of the local government revenue collection and information system (IS) implemented in Tanzania. Design/methodology/approach The study used a concurrent mixed research design integrating quantitative and qualitative data within a single investigation. A total of 296 users from local government authorities (LGAs) in 5 regions in Tanzania participated in the study. Findings The study found that the system quality and information quality had a significant positive impact whilst service quality and trust in the system had a significant negative effect. In contrast, facilitating conditions did not have an effect whatsoever. The findings from the open-ended questions and implications of the findings are discussed. Originality/value The findings from this study will help LGAs understand the factors that affect the success of the ISs in developing countries. The results indicate that in addition to information technology attributes, building trust in the system is crucial to foster user satisfaction and increase the public value of the systems.

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