Kommunaler Bail-out oder beschränkte Insolvenzfähigkeit? – Zum Umgang mit überschuldeten Kommunen

2014 ◽  
Vol 63 (2) ◽  
Keyword(s):  
Local Level ◽  
Logical Consequence ◽  
Scientific Basis ◽  
Fiscal Year ◽  
Economic Activities ◽  
Local Authorities ◽  
Soft Budget Constraints ◽  
Fiscal Autonomy ◽  
Ex Post ◽  
Bail Out

AbstractRainer Kambeck explains that municipality budgets in Germany finished the fiscal year 2013 in total with a surplus of 1.7 bn Euro. In addition, the current year their overall budget will conclude with a surplus. However, there are huge differences in the situation of local budgets. Numerous local authorities have serious problems to balance their budget due to structurally overburden expenditures and due to outstanding large dept levels, especially in terms of “Cash Credits”. The Länder have started to set up different bail out mechanisms because they are responsible for the financial reliability of their local authorities.Credit is the backbone of capitalism because credit allows allocating resources efficiently to economic activities argue Charles B. Blankart and David Christoh Ehmke. For the case of distress, a bankruptcy regime is established which allows reviving viable but financially distressed businesses and to liquidate structurally distressed businesses in an orderly asset distribution procedure. Bankruptcy is ex ante of utmost importance because it incentivizes debtors and creditors to adjust credit costs and lending practice to expect ex post outcomes. Bankruptcy has, however, been abolished under socialism leading to systems of soft budget constraints which are lenient towards inefficient managements. Since the fall of socialism, mixed capitalist- socialist economies prevail in most countries of the world with bankruptcy procedures for private enterprises, but not for public entities, more importantly, even restructuring procedures are not available for these public establishments. Instead, debt brakes should do the job. However, debt brakes invite governments to externalize public debts and to shift them to lower entities - from the state to the local level - leading to “institutional incongruence”, i. e. the drifting apart of the circles of beneficiaries, decision makers, and taxpayers. Three models of institutional congruence are analyzed by, ranging between vertical fiscal control and fiscal autonomy. The logical consequence of fiscal autonomy is then the establishment of restructuring procedures, which are presented along the procedures of Chapter 9 of the US Bankruptcy Act and private ordering procedures such like those of the Paris and the London Club.Generally spoken, there are good reasons for such bail out programs. However, they should be organized in such a way, that the tax wedge on trade (Gewerbesteuer) and property (Grundsteuer) does not increase continuously. But also there is already data indicating such as development. A rising tax burden, however, weakens the position of our companies in global competition. Therefore, the programs have to be evaluated on a scientific basis. In some cases, they have to be adapted. Budget authorities should focus more on cutting expenses because it usually is the best way to ease the budgetary situation sustainably. At the same time, it helps to avoid rising multipliers in impersonal taxes.

Kostenkontrolle im Föderalismus

2014 ◽  
Vol 63 (2) ◽  
Author(s):  
Charles B. Blankart ◽  
David Christoph Ehmke
Keyword(s):  
Local Level ◽  
Logical Consequence ◽  
Decision Makers ◽  
Economic Activities ◽  
Soft Budget Constraints ◽  
Private Ordering ◽  
Fiscal Autonomy ◽  
Ex Post ◽  
The Us ◽  
Asset Distribution

AbstractCredit is the backbone of capitalism because credit allows allocating resources efficiently to economic activities. For the case of distress, a bankruptcy regime is established which allows reviving viable but financially distressed businesses and to liquidate structurally distressed businesses in an orderly asset distribution procedure. Bankruptcy is ex ante of utmost importance because it incentivizes debtors and creditors to adjust credit costs and lending practice to expect ex post outcomes. Bankruptcy has, however, been abolished under socialism leading to systems of soft budget constraints which are lenient towards inefficient managements. Since the fall of socialism, mixed capitalist-socialist economies prevail in most countries of the world with bankruptcy procedures for private enterprises, but not for public entities, more importantly, even restructuring procedures are not available for these public establishments. Instead, debt brakes should do the job. However, debt brakes invite governments to externalize public debts and to shift them to lower entities - from the state to the local level - leading to “institutional incongruence”, i. e. the drifting apart of the circles of beneficiaries, decision makers, and taxpayers. Three models of institutional congruence are analyzed, ranging between vertical fiscal control and fiscal autonomy. The logical consequence of fiscal autonomy is then the establishment of restructuring procedures, which are presented along the procedures of Chapter 9 of the US Bankruptcy Act and private ordering procedures such like those of the Paris and the London Club.

Kommunale Konsolidierungshilfen der Länder – Fass ohne Boden oder alternativlose Maßnahmen zur Standortrettung?

2014 ◽  
Vol 63 (2) ◽  
Author(s):  
Kathrin Andrae ◽  
Rainer Kambeck
Keyword(s):  
Scientific Basis ◽  
Fiscal Year ◽  
Global Competition ◽  
Tax Burden ◽  
Local Authorities ◽  
Set Up ◽  
Bail Out ◽  
Year 2013

AbstractMunicipality budgets in Germany finished the fiscal year 2013 in total with a surplus of 1.7 bn euro. In addition, the current year their overall budget will conclude with a surplus. However, there are huge differences in the situation of local budgets. Numerous local authorities have serious problems to balance their budget due to structurally overburden expenditures and due to outstanding large dept levels, especially in terms of “Cash Credits”. The Länder have started to set up different bail out mechanisms because they are responsible for the financial reliability of their local authorities.Generally spoken, there are good reasons for such bail out programs. However, they should be organized in such a way, that the tax wedge on trade (Gewerbesteuer) and property (Grundsteuer) does not increase continuously. But also there is already data indicating such as development. A rising tax burden, however, weakens the position of our companies in global competition. Therefore, the programs have to be evaluated on a scientific basis. In some cases, they have to be adapted. Budget authorities should focus more on cutting expenses because it usually is the best way to ease the budgetary situation sustainably. At the same time, it helps to avoid rising multipliers in impersonal taxes.

scholarly journals Ex post damage assessment: an Italian experience

2014 ◽  
Vol 14 (4) ◽  
pp. 901-916 ◽  
Author(s):  
D. Molinari ◽  
S. Menoni ◽  
G. T. Aronica ◽  
F. Ballio ◽  
N. Berni ◽  
...  
Keyword(s):  
Data Collection ◽  
Damage Assessment ◽  
Local Level ◽  
Data Gathering ◽  
Recovery Phase ◽  
Flood Damage ◽  
Local Authorities ◽  
Damage Models ◽  
Ex Post ◽  
And Storage

Abstract. In recent years, awareness of a need for more effective disaster data collection, storage, and sharing of analyses has developed in many parts of the world. In line with this advance, Italian local authorities have expressed the need for enhanced methods and procedures for post-event damage assessment in order to obtain data that can serve numerous purposes: to create a reliable and consistent database on the basis of which damage models can be defined or validated; and to supply a comprehensive scenario of flooding impacts according to which priorities can be identified during the emergency and recovery phase, and the compensation due to citizens from insurers or local authorities can be established. This paper studies this context, and describes ongoing activities in the Umbria and Sicily regions of Italy intended to identifying new tools and procedures for flood damage data surveys and storage in the aftermath of floods. In the first part of the paper, the current procedures for data gathering in Italy are analysed. The analysis shows that the available knowledge does not enable the definition or validation of damage curves, as information is poor, fragmented, and inconsistent. A new procedure for data collection and storage is therefore proposed. The entire analysis was carried out at a local level for the residential and commercial sectors only. The objective of the next steps for the research in the short term will be (i) to extend the procedure to other types of damage, and (ii) to make the procedure operational with the Italian Civil Protection system. The long-term aim is to develop specific depth–damage curves for Italian contexts.

Orthodox arrangement of the Pochaiv Lavra in the second third of the XIX century.

2021 ◽  
pp. 13-41
Author(s):  
Ella Volodymyrivna Bystrytska
Keyword(s):  
Local Level ◽  
The Political ◽  
Special Role ◽  
Economic Activities ◽  
Government Officials ◽  
Political Motivation ◽  
Archival Documents ◽  
The Status ◽  
The Russian Empire ◽  
Xix Century

Abstract: A series of imperial decrees of the 1820s ordering the establishment of a Greco-Uniate Theological Collegium and appropriate consistories contributed to the spread of the autocratic synodal system of government and the establishment of control over Greek Uniate church institutions in the annexed territories of Right-Bank Ukraine. As a result, the Greco-Uniate Church was put on hold in favor of the government's favorable grounds for the rapid localization of its activities. Basilian accusations of supporting the Polish November Uprising of 1830-1831 made it possible to liquidate the OSBM and most monasteries. The transfer of the Pochaiv Monastery to the ownership of the Orthodox clergy in 1831 was a milestone in the liquidation of the Greco-Uniate Church and the establishment of a Russian-style Orthodox mono-confessionalism. On the basis of archival documents, the political motivation of the emperor's decree to confiscate the Pochayiv Monastery from the Basilians with all its property and capital was confirmed. The transfer to the category of monasteries of the 1st class and the granting of the status of a lavra indicated its special role in strengthening the position of the autocracy in the western region of the Russian Empire. The orders of the Holy Synod outline the key tasks of ensuring the viability of the Lavra as an Orthodox religious center: the introduction of continuous worship, strengthening the personal composition of the population, delimitation of spiritual responsibilities, clarifying the affiliation of the printing house. However, maintaining the rhythm of worship and financial and economic activities established by the Basilians proved to be a difficult task, the solution of which required ten years of hard work. In order to make quick changes in the monastery, decisions were made by the emperor and senior government officials, and government agencies were involved at the local level, which required the coordination of actions of all parties to the process.

Spatial and Institutional Analysis of the Voivodships Expenditure on Culture in the Years 2003 – 2015

e-Finanse ◽  
2019 ◽  
Vol 15 (3) ◽  
pp. 67-75
Author(s):  
Adam Mateusz Suchecki
Keyword(s):  
Local Government ◽  
Public Administration ◽  
Local Governments ◽  
Local Level ◽  
Institutional Analysis ◽  
The State ◽  
Cultural Institutions ◽  
Location Quotient ◽  
Local Authorities ◽  
National Heritage

AbstractFollowing the completion of the process of decentralisation of public administration in Poland in 2003, a number of tasks implemented previously by the state authorities were transferred to the local level. One of the most significant changes to the financing and management methods of the local authorities was the transfer of tasks related to culture and national heritage to the set of tasks implemented by local governments. As a result of the decentralisation process, the local government units in Poland were given significant autonomy in determining the purposes of their budgetary expenditures on culture. At the same time, they were obliged to cover these expenses from their own revenues.This paper focuses on the analysis of expenditures on culture covered by the voivodship budgets, taking into consideration the structure of cultural institutions by their types, between 2003-2015. The location quotient (LQ) was applied to two selected years (2006 and 2015) to illustrate the diversity of expenditures on culture in individual voivodships.

Lecturas posibles sobre la construcción del actor económico

2017 ◽  
pp. 163
Author(s):  
Nicolás Gómez Núñez
Keyword(s):  
Economic Growth ◽  
Public Policies ◽  
Local Level ◽  
Endogenous Development ◽  
Economic Activities ◽  
The Public ◽  
Basic Ideas

En tres breves capítulos, el artículo pone a disposición las ideas básicas que cruzan la reflexión sobre las actividades económicas que las personas realizan en condiciones de pobreza, destacándose la preocupación sobre si estos desempeños pueden constituirse en alternativas de crecimiento económico a nivel local o si ellas son actores que inciden en las políticas públicas que organizan los supuestos del desarrollo.Palabras clave Actividades Económicas Autogestionadas / Autonomía / Capacitación / Desarrollo Endógeno.Abstract:In three brief chapters, the article displays the basic ideas that intersect the reflection on the economic activities that people perform in conditions of poverty, standing out the concern whether these performances can constitute in alternatives of economic growth at the local level or whether they are activities that affect the public policies which organize the theories of development.Key words Self-managed economic activities / Autonomy / Training / Endogenous Development

The Implementation Approach of LCCF Checklist in Development Control: Challenges for policymakers

2019 ◽  
Vol 4 (12) ◽  
Author(s):  
T B A
Keyword(s):  
Climate Change ◽  
Sustainable Development ◽  
Carbon Emissions ◽  
Local Authority ◽  
Survey Methods ◽  
Local Level ◽  
Control Process ◽  
Low Carbon ◽  
Local Authorities ◽  
Development Control

Global warming, climate change is now affecting the world. The effort of the leaders to achieving the sustainable development is from New Urban Agenda (NUA), Sustainable Development Goals (SDG’s) and local level is local authorities.  SDG’s goal number 13 takes urgent action to combat climate change and its impact also SDG’s number 11 to sustainable cities and communities. The gap of this paper  Different cities face different challenges and issues. Local authorities will play a significant role in undertaking policy initiatives to combat carbon emissions of the city. Low Carbon Cities (LCC) is to reduce carbon emissions in all human activities in cities.  The objective of this paper is by applying the LCCF Checklist in planning permission for sustainable development. The methodology of this research is a mixed-method, namely quantitative and qualitative approach. The survey methods are by interview, questionnaire, and observation. Town planners are the subject matter expert in managing the planning permission submission for the development control of their areas. Descriptive statistical analysis will be used to show the willingness of the stakeholders, namely the developers and planning consultants in implementing of the LCCF. The contribution of this research will gauge readiness at the local authorities level. The findings of the LCCF checklist are identified as important in planning permission into the development control process. Surprisingly, that challenges and issues exist in multifaceted policy implementation the LCCF Checklist in a local authority. Finally based on Subang Jaya Municipal Councils, the existing approach in the application of the LCCF Checklist in the development control process will be useful for development control in a local authority towards sustainable development.  

scholarly journals Renewable Energy Attitudes and Behaviour of Local Governments in Poland

Energies ◽  
2021 ◽  
Vol 14 (10) ◽  
pp. 2765
Author(s):  
Joanna Rakowska ◽  
Irena Ozimek
Keyword(s):  
Renewable Energy ◽  
Local Governments ◽  
Local Development ◽  
Local Level ◽  
Environmental Benefits ◽  
Local Authorities ◽  
The Public ◽  
Energy Behavior ◽  
Public Aid ◽  
Energy Projects

The deployment of renewable energy at the local level can contribute significantly to mitigating climate change, improving energy security and increasing social, economic and environmental benefits. In many countries local authorities play an important role in the local development, but renewable energy deployment is not an obligatory task for them. Hence there are two research questions: (1) Do local governments think investments in renewable energy (RE) are urgent and affordable within the local budgets? (2) How do they react to the public aid co-financing investments in renewable energy? To provide the answer we performed qualitative analysis and non-parametric tests of data from a survey of 252 local authorities, analysis of 292 strategies of local development and datasets of 1170 renewable energy projects co-financed by EU funds under operational programs 2007–2013 and 2014–2020 in Poland. Findings showed that local authorities’ attitudes were rather careful, caused by financial constraints of local budgets and the scope of obligatory tasks, which made renewable energy investments not the most urgent. Public aid was a factor significantly affecting local authorities’ behavior. It triggered local authorities’ renewable energy initiatives, increasing the number and scope of renewable energy investments as well cooperation with other municipalities and local communities. Despite this general trend, there were also considerable regional differences in local authorities’ renewable energy behavior.

Integrating Slum Upgrading and Vulnerability Reduction in Mozambique

2006 ◽  
Vol 31 (1) ◽  
pp. 106-115
Author(s):  
Mathias Spaliviero
Keyword(s):  
Local Level ◽  
National Level ◽  
Intervention Strategy ◽  
Sustainable Urban Development ◽  
Practical Implementation ◽  
Peace Agreement ◽  
Local Authorities ◽  
Vulnerability Reduction ◽  
Extreme Flood ◽  
Slum Upgrading

Due to its location, Mozambique suffers from cyclical flooding associated with heavy rains and cyclones. In recent years, extreme flood events affected millions of people, disrupting the economic recovery process that followed the peace agreement in 1992. Despite this natural threat, most of the population continues to live in flood prone areas both in rural environment, due to the dependency on agricultural activities, and in urban environment, since unsafe zones are often the only affordable option for new settlers. This paper presents a brief analytical review on different issues related with urban informal settlements, or slums, based on different project activities developed by the United Nations Human Settlements Programme (UN-HABITAT) in Mozambique. The aim is to identify applicable strategies to reduce vulnerability in urban slums, where approximately 70 percent of the urban population live. The implemented project activities target different organisational levels in an integrated manner, seeking for active involvement of the Government, local authorities and communities at each implementation stage, from decision-making to practical implementation. They consist of three main components: 1) supporting policy-making in order to ensure sustainable urban development, 2) delivering a comprehensive training and capacity building based on the mainstreaming concept of “Learning How to Live with Floods” as valid alternative to resettlement, and 3) facilitating participatory land use planning coupled with physical upgrading interventions at the local level. In the long-term, the intention of UN-HABITAT is to progressively focus on community-based slum upgrading and vulnerability reduction activities, coordinated by local authorities and actively monitored by central institutions, in improving and managing basic services and infrastructures (i.e. water supply, drainage, sanitation, waste management, road network, etc). This type of bottom-up experiences should then represent a basis for setting up a slum upgrading intervention strategy to be applied at the national level.

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.

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