scholarly journals Financing framework for local governments: diagnosis and change proposals

2021 ◽  
Vol 20 (4) ◽  
pp. 797-812
Author(s):  
Jakub Karnowski ◽  
Andrzej Rzońca
Keyword(s):  
Government Spending ◽  
Tax Competition ◽  
Local Governments ◽  
Public Services ◽  
Central Government ◽  
Local Level ◽  
Income Taxes ◽  
Efficiency Condition ◽  
Basic Features ◽  
Local Cohesion

Motivation: The best way to widen access to public services at the local level is to increase efficiency of local government spending. However, an increase in efficiency may refer to output or inputs. In the latter case it does not widen access to public services. Moreover, factors conducive to spending efficiency may be detrimental to local cohesion. Finding a way so that the financing framework for local governments would reconcile the efficiency condition with the conditions of access to public services and local cohesion respectively, is an issue of great importance for economic policy. It seems to be so especially in a country like Poland, where there are large differences in the level of development between regions for historical reasons. These differences, if left accumulating, could easily jeopardize efficiency due to distorted capital flows, not to mention political tensions they may cause. Aim: The article aims at identifying basic features of the financing framework for local governments in Poland that hinder efficiency of their spending and at proposing feasible changes to that framework that would improve the efficiency but not at the expense of local cohesion or access to public services. Results: The article argues that the financing framework of local governments in Poland would better meet conditions of both efficiency and access to public services, if local governments relied mostly on revenues from income taxes instead of transfers from the central government, and some elements of tax competition between local authorities, although restricted to PIT-free allowance, were introduced. Such a shift in local governments revenue composition would not weaken local cohesion, if it was accompanied by an appropriate solidarity subvention financed by the richest voivodeship and the central government, and non-recurring central government revenues were allocated to investments exceeding financial capacity of local governments.

scholarly journals The Dangers of Fiscal Decentralization and Public Service Delivery: a Review of Arguments

2020 ◽  
Vol 61 (3) ◽  
pp. 599-622 ◽  
Author(s):  
Helge Arends
Keyword(s):  
Public Service ◽  
Service Provision ◽  
Local Governments ◽  
Public Services ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Local Level ◽  
Local Context ◽  
The Public ◽  
Public Service Provision

Abstract The prevailing belief is that local governments, which are closer to their citizens, can deliver public goods much more efficiently than a central government can. Yet skeptics argue that fiscal decentralization can be dangerous. The underlying motivation of this article is to review the basic rationale behind decentralizing public services from the perspective of three main controversies emerging from the literature on decentralization: (in)efficient, (un)equal, and (un)accountable service provision at the local level. For illustrative purposes, this review focuses on two complex and socially important sectors, health and education. The overall conclusion is that the dangers of decentralization are highly relevant to local public service provision, although there is evidence supporting both the decentralization-enthusiastic and the decentralization-skeptical views. When decentralizing public services, reformers should know the specificities of the public service, the local context, and the effects of the design of fiscal relations like the backs of their hands. If things go wrong, recentralization should be an option.

scholarly journals Dampak Desentralisasi Fiskal terhadap Volatilitas Belanja Pemerintah Kabupaten/Kota di Indonesia

2019 ◽  
Vol 19 (1) ◽  
pp. 118-138
Author(s):  
Benedictus Raksaka Mahi ◽  
Syarah Siti Supriyanti
Keyword(s):  
Local Government ◽  
Government Spending ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Government Transparency ◽  
Before And After

The volatility of expenditures sub-local derived from central government transparency in transfers to local governments may aggravate sublocal economy. This study aims to analyze the eect of fiscal decentralization to the level of volatility of local government spending in 230 sub-local in Indonesia. We use two periods, before and after the implementation of Law No. 28 Year 2009. The regression results indicate that the volatility of local government spending may decrease if the degree of fiscal decentralization increases, especially at the time when districts implement that law. As responsive taxation can provide incentives for smooth spending for sub-local government. ================================= Volatilitas belanja pemerintah kabupaten/kota yang berasal dari ketidakpastian transfer pemerintah pusat kepada pemerintah daerah dapat memperburuk perekonomian kabupaten/kota. Penelitian ini bertujuan menganalisis pengaruh desentralisasi fiskal terhadap tingkat volatilitas belanja riil pemerintah pada 230 kabupaten/kota di Indonesia serta membandingkan data sebelum dan sesudah implementasi UU No. 28 Tahun 2009. Hasil menunjukkan semakin tinggi derajat desentralisasi fiskal, cenderung menurunkan volatilitas belanja riil pemerintah kabupaten/kota karena kemampuan fiskal kabupaten/kota cenderung meningkat setelah implementasi UU tersebut. Pajak properti merupakan sumber penerimaan daerah yang dapat diprediksi sehingga pemerintah kabupaten/kota dapat mengelola belanja daerahnya dengan lebih pasti dan terukur.

scholarly journals Seducing for Truth and Justice: Civil Society Initiatives for the 1965 Mass Violence in Indonesia

2013 ◽  
Vol 32 (3) ◽  
pp. 115-142 ◽  
Author(s):  
Sri Lestari Wahyuningroem
Keyword(s):  
Civil Society ◽  
Transitional Justice ◽  
Local Governments ◽  
Central Government ◽  
Local Level ◽  
National Level ◽  
Policy Reforms ◽  
Mass Violence ◽  
The World

The article examines both civil society initiatives that seek to address the mass violence of 1965 and 1966 and the state's responses to them. Unlike other political-transition contexts in the world, a transitional justice approach is apparently a formula that state authorities have found difficult to implement nationally for this particular case. The central government has, through its institutions, sporadically responded to some of the calls from civil society groups and has even initiated policy reforms to support such initiatives. Nevertheless, these responses were not sustained and any suggested programmes have always failed to be completed or implemented. Simultaneously, however, NGOs and victims are also voicing their demands at the local level. Many of their initiatives involve not only communities but also local authorities, including in some cases the local governments. In some aspects, these “bottom-up” approaches are more successful than attempts to create change at the national level. Such approaches challenge what Kieran McEvoy refers to as an innate “seductive” quality of transitional justice, but at the same time these approaches do, in fact, aim to “seduce” the state to adopt measures for truth and justice.

Policy-making at local level: an analysis of Turkish municipalities

2018 ◽  
pp. 105-120
Author(s):  
Ulaş Bayraktar
Keyword(s):  
Public Policy ◽  
Service Provider ◽  
Local Governments ◽  
Policy Making ◽  
Central Government ◽  
Local Level ◽  
Policy Cycle ◽  
Legal Reforms ◽  
General Overview ◽  
Radical Transformation

Turkish local governments have undergone a radical transformation since the 1980s. Accompanied by a rhetoric of decentralising and democratising reforms, related legal changes have been criticised in the light of either nationalist or democratic, participatory concerns. At the heart of such important waves of legal reforms lay the municipalities as the main service provider in urban settings. This chapter presents a general overview of the state of policy analysis in Turkish municipalities. It argues that municipalities governed by very strong executives, prioritise populist services delivered through subcontracts and controlled weakly by political and civil actors and arbitrarily by the central government. The classical public policy cycle approach will inform the discussion.

scholarly journals National-Local Networks and Immigration Governance

2019 ◽  
Vol 19 (3) ◽  
pp. 345-376
Author(s):  
Jill L. Tao
Keyword(s):  
South Korea ◽  
Immigration Policy ◽  
Local Governments ◽  
Central Government ◽  
Local Level ◽  
Local Economy ◽  
Local Autonomy ◽  
Local Networks ◽  
Local Officials ◽  
The Impact

The ability to regulate the flow of goods, capital and people across borders is one of the defining characteristics of nation-state political power. But there is not always agreement between the central government and local officials as to the desirability of immigration, where local governments may desire greater, or fewer, numbers of immigrants, depending on the local economy and labor needs. In South Korea, a unitary form of government offers an opportunity to examine the policy distance between the national government’s stance on immigration based on the politics of the ruling party, and the attitudes of local officials who work for metropolitan-level governments (those with a population of one million or more). I look at the impact of local economic market needs on local attitudes towards national immigration policy through the lens of intergovernmental relations and Lipsky’s concept of bureaucratic discretion. Comparing two cases drawn from local governments in South Korea with dissimilar economic bases but similar levels of local autonomy, I find that economic needs at the local level are addressed by local approaches to immigration policy. Contrary to expectations, the cases illustrate the relative importance of fiscal autonomy and a new understanding for political autonomy. These cases illustrate the need for caution when applying political and institutional theory within new contexts and offer new variables for future investigations of local autonomy.

scholarly journals Social Media-Based E-Government Application Feature

2019 ◽  
Vol 8 (3) ◽  
pp. 4203-4209
Keyword(s):  
Social Media ◽  
Literature Review ◽  
Information And Communication Technology ◽  
Communication Technology ◽  
Systematic Literature Review ◽  
Local Governments ◽  
Public Services ◽  
Central Government ◽  
The Future ◽  
Information And Communication

Relation between e-Government and social media is an inseparable relationship. The purpose of e-Government who wants to improve public services, with the help of information and communication technology. The best solution is using social media. In Indonesia, e-Government is a concept that is implemented not only by the central government, but also by regional/local governments. Right now, many local governments in Indonesia already implemented e-Government. However, not all of Indonesia local governments that implemented egovernment have a social media-based e-Government application. There is a chance that a certain city/regency at Indonesia using same social media-based e-Government application. If the application is seen in terms of features, each application also has different features combination, which are the strengths and the uniqueness of each application. In this study, there are 9 applications that examined from 9 cities / regency in Indonesia. The purpose of this study is to analyse the relation between e-government and social media, in terms of using social media features and identified features that exist in each e-Government application that examined from 9 cities / regency in Indonesia with Systematic Literature Review. The feature found will be categorized with feature functionality categorization: Identity, Conversations, Sharing, Presence, Relationships, Reputation, and Groups. Each feature found can be having more than 1 feature functionality. The result of this study can be used as an indicator about features available at social media-based e-Government application and this study can be used to be a comparison or references for making another social media-based e-Government application in the future

scholarly journals Introducing Municipal Bond Markets in Malaysia : An Assessment of Present Market Characteristics

2020 ◽  
Author(s):  
Mukaramah Harun ◽  
Ting Ding Hooi ◽  
Hussin Abdullah
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Local Level ◽  
Developed Countries ◽  
International Markets ◽  
Municipal Bonds ◽  
Municipal Bond ◽  
Alternative Source ◽  
Capital Financing ◽  
Basic Infrastructure

In developed countries, urban growth has multiplied the demand for investment in basic infrastructure services such as water supply, waste removal, roads and mass transportation. At the same time, decentralization strategies have shifted the responsibility for much of these investments to the local governments. This decentralized investment requires the development of decentralized capital financing. No longer can a central government pay for local investment by raising national taxes or borrowings on international markets and using the funds simply to construct projects at the local level. The introduction of municipal bonds is one of the alternative source of funds to finance the escalating costs of financing local governments. This paper discusses the conditions underlying the development of municipal credit markets, which Malaysia can use to provide a vehicle to narrow the local government’s resource gap through debt funding.  

scholarly journals Rethinking Performance Management Practices in Local Administrations? An Evaluation of BV, CPA, And WPI Practices in the United Kingdom

2018 ◽  
Vol 10 (1) ◽  
pp. 87-98 ◽  
Author(s):  
Demokaan Demirel
Keyword(s):  
United Kingdom ◽  
Performance Management ◽  
Political Institutions ◽  
Local Governments ◽  
Management Practices ◽  
Central Government ◽  
Local Level ◽  
Local Area ◽  
The United Kingdom ◽  
Local Actors

AbstractPerformance is a fundamental tool that improves results oriented on public administration. Performance management applications have become very popular in public institutions over the past 20 years. Direct accountability to the political institutions and the public is ensured by defining the performance of public administrations according to their organizational goals and objectives. Local governments are using performance management practices to assess the quality of public services offered. In the United Kingdom, performance management practices at the local level were promoted under the leadership of the central government. However, there cannot be a certain standardization or stability in performance management applications. The Best Value (BV) regime was applied primarily in England and Wales. The system was later applied in Scotland in 2003. In 2002, Comprehensive Performance Assessment (CPA) Programme was introduced. Wales preferred to stay outside of this program. The Wales Programme for Improvement (WPI) has adopted self-assessment and holistic assessment. After 2009, the cost-effectiveness of local services was evaluated through comprehensive area assessments. This practice was abolished after 2010, adopting a governance approach based on the common negotiations of local actors. This study aims to evaluate the performance measurement systems applied in the local area in the United Kingdom.

scholarly journals ANALISIS PEMUNGUTAN DAN PENCATATAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB - P2) PADA PEMERINTAH KABUPATEN MINAHASA TENGGARA

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Lisa Tivani Langi ◽  
David P. E. Saerang ◽  
Jessy D.L Warongan
Keyword(s):  
Qualitative Research ◽  
Local Governments ◽  
Public Services ◽  
Central Government ◽  
Local Communities ◽  
Regional Finance ◽  
Local Revenue ◽  
The Difference ◽  
The Government ◽  
Descriptive Qualitative

At first PBB-P2 was levied by the central government. The transfer of UN-P2 in Southeast Minahasa district begins on January 1, 2014 and is expected to increase the Local Revenue (PAD) and at the same time improve the structure of Regional Revenue and Expenditure Budget (APBD), improve public services, accountability and transparency in the management of PBB-P2. The purpose of this study was to analyze how the collection and recording of PBB-P2 at the Government of South Minahasa District. The purpose of this research is to know and analyze the collection and recording of PBB-P2 in South Minahasa. The type of research used is descriptive qualitative research. The result of the research shows that the PBB-P2 collection in Southeast Minahasa Regency still has obstacles, namely Taxpayer Notification Name (SPPT) which isn’t in accordance with the name of tax object, the existence of double SPPT, the SPPT but the location of the tax object is unknown, the lack of awareness in making the payment of PBB -P2 by taxpayers domiciled outside the region but has a tax object in the region. Recording of PBB-P2 revenue is still the difference between budget realization of PBB-P2. It is recommended that the Regional Finance Board of Southeast Minahasa hold socialization to local governments and local communities regarding the implementation of PBB-P2 collections, so that taxpayers have a concern in the case of PBB-P2 payments on time and active in reporting the object/subject of tax when there are problems encountered.Keywords : Collection, accounting records, PBB-P2

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