Local Government Fiscal Disparities in China

2014 ◽  
pp. 103-106
Author(s):  
Hui LI
2019 ◽  
pp. 627-640

The aim of this paper is to examine the fiscal disparities among local governments in Bulgaria and to show the capabilities of the existing intergovernmental transfer system to reduce them. Fiscal equalization policy in Bulgaria is performed through a general equalization transfer for local activities the distribution of which is based on local government tax revenue, as well as on service delivery costs. We measured the extent of equalization in three years – 2007, 2011 and 2017, during which the equalization transfer formula underwent considerable changes. For 365 municipalities we found out that, although the applied equalization mechanisms reduced the inequality in municipal own-source revenuе the remaining fiscal disparities among local governments were still considerable. Our research also suggests that disparity-reducing strength of the general equalization transfer remained almost unchanged during the period under review with its equalizing potential hampered to a great extent by the inclusion of additional compensatory elements in the distribution formula.


2018 ◽  
Vol 74 ◽  
pp. 01010
Author(s):  
Haula Rosdiana ◽  
Edi Slamet Irianto ◽  
Murwendah

Motivated by rapid development of local autonomy and fiscal decentralization in Indonesia, this study aims to analyze determinant variables that causing the difficulty in the transfer policy of Rural and Urban Property Tax from central to regional governments. This program was designed to mitigate the fiscal disparities and revenue inequality among local authorities, also to increase the local people welfare. To comply with Government Law Number 28/2010 on Regional Tax and Levy, government transfers the right and authority of Rural and Urban Property Tax from central into regional government since 1 January 2011. By 31 December 2012, only 18 regional authorities have undergone the program and the rest seems to be having some difficulties. The study adopted a constructivism approach with qualitative method. The results show some determinant variables that causing the difficulties on this policy: (1) the weakness of bureaucratic attitude adhering to local government; (2) central and regional government are still not on the same page on collecting fee for Rural and Urban Property Tax; (3) the unclear formulation on fee collection of Rural and Urban Property Tax; (4) the lack of competency in the local government and short of experiences in Rural and Urban Property Tax collection.


Author(s):  
Jaka Sriyana

Local fiscal capacity plays a crucial role in the implementation of regional development. This study aims to examine the fiscal disparities among regions in Central Java province in 2007-2009 period. The research method used is the average difference test against various classes/groups of local fiscal variables, namely level of independence and the degree to fiscal dependency. From the results of the analysis, indicate a significant disparity between the city/county. For the analysis of disparities in fiscal independence, indicate a disparity of high and relatively constant. As for the analysis of disparities in fiscal dependence, indicate a relatively low disparities between city/county. These results imply that the city and district in Central Java province has continued in fiscal independence vary widely but tend to have nearly the same fiscal dependency. This condition will affect the low level of local government discretion in planning and execution of development in the region.


2003 ◽  
Vol 3 (2) ◽  
pp. 203-210
Author(s):  
Gudmund Valderhaug
Keyword(s):  

2018 ◽  
Vol 8 (1) ◽  
pp. 01-07
Author(s):  
Alfred Eboh

Background: The hawking of wares by children has been a serious issue confronting the Nigerian society. Children hawk in some of the most horrible conditions conceivable, where they face a serious risk of injury, chronic illness, kidnapping, rape or death. Objective: The focus of this study was to assess the perceived effects of street hawking on the well-being of children in Anyigba, Dekina Local Government Area of Kogi State. Methods: The population of this study consists of parents of the street hawkers in Anyigba while cross-sectional survey design was used through the purposive sampling technique to choose the sample size of one hundred and sixty-two (162) respondents. The validated structured questionnaire and In-Depth Interviews (IDIs) served as the instruments for the data collection respectively. The hypotheses were tested using Chi-Square at a predetermined 0.05 level of significance. The quantitative data were analysed with the aid of the SPSS (version 20). Results: The results indicated among others that street hawking had significant social implications and physical consequences on children's moral behaviour as well as health status in the study area. Conclusion: The study, therefore, concluded that the government of Kogi State should carry out an enlightenment campaign through the media and religious institutions on the negative consequences of street hawking are recommended as panacea. Also, the child right act instrument and its implementation should be strengthened in order to curb street hawking in the study area.


Author(s):  
Beta Asteria

This research deals with the impact of Local Tax and Retribution Receipt to Local Government Original Receipt of Regency/City in Central Java from 2008 to 2012. This research utilizes the data of actual of local government budget from Directorate General of Fiscal Balance (Direktorat Jendral Perimbangan Keuangan). Methods of collecting data through census. The number of Regency/City in Central Java are 35. But the data consists of 33 of Regency/City In Central Java from 2008 to 2012. Total of samples are 165. Karanganyar Regency and Sukoharjo Regency were not included as samples of this research because they didn’t report the data of actual of local government budget to Directorate General of Fiscal Balance in 2009.The model used in this research is multiple regressions. The independent variables are Local Tax and Retribution Receipt, the dependent variable is Local Government Original Receipt. The research findings show that Local Tax and Retribution give the significant impact partially and simultaneusly on Local Government Original Receipt at real level 5 percent. All independent variables explain 91,90 percent of the revenue variability while the rest 8,10 percent is explained by other variables.Keywords: Local Tax, Retribution, and Local Government Original Receipt


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