scholarly journals PRIORITIES FOR THE DISTRIBUTION OF INTERBUDGETARY TRANSFERS UNDER THE CONDITIONS OF FISCAL DECENTRALIZATION IN UKRAINE

2020 ◽  
Vol 1 ◽  
pp. 35-45
Author(s):  
Yana Sarnetska
Keyword(s):  
Economic Development ◽  
Local Governments ◽  
Quantitative Methods ◽  
Fiscal Decentralization ◽  
Intergovernmental Transfers ◽  
Main Instrument ◽  
Definition Of ◽  
The Impact ◽  
Quantitative And Qualitative Methods

The article is devoted to the problem of the distribution of intergovernmental transfers in Ukraine, taking into account fiscal decentralization trends. To perform the delegated functions, local governments need to have sufficient funding. However, the revenues of local budgets are insufficient to cover all necessary expenses. Therefore, inter-budget transfers, which in Ukraine are the main instrument of financial equalization, play an important role in ensuring the implementation of delegated powers by local governments. The aim of the article is determination of the priorities for the distribution of intergovernmental transfers in Ukraine in the context of fiscal decentralization. The research methodology combines quantitative and qualitative methods. Using quantitative methods, the principles of fiscal decentralization in Ukraine are observed through the mechanism of distribution of intergovernmental transfers. Using high-quality methods and based on the analysis, the priorities of the distribution of inter-budget transfers in the context of fiscal decentralization are formulated. An analysis of foreign publications on fiscal decentralization has shown that the uncertainty of priorities in this area reduces the effectiveness of fiscal decentralization and inhibits the economic development of regions. Prioritization of the distribution of intergovernmental transfers is preceded by the definition of principles for the distribution of intergovernmental transfers. Based on the results of a quantitative analysis, namely, the identified dynamics of fiscal decentralization indicators and the impact of the distribution of intergovernmental transfers on economic development, the following priorities for the distribution of intergovernmental transfers in fiscal decentralization are identified: supporting the prevalence of targeted transfers over non-targeted transfers, increasing the share of capital transfers, increasing the accountability of local authorities self-government regarding the use of funds received in the form of intergovernmental budget transfers.

scholarly journals Evaluation of the Fiscal Decentralization: Case Studies of European Union

2020 ◽  
Vol 31 (1) ◽  
pp. 84-92
Author(s):  
Neringa Slavinskaite ◽  
Miloslav Novotny ◽  
Dainora Gedvilaitė
Keyword(s):  
European Union ◽  
Economic Development ◽  
Local Governments ◽  
Fiscal Federalism ◽  
Fiscal Decentralization ◽  
Theoretical Aspect ◽  
The State ◽  
The European Union ◽  
The Impact ◽  
Positive Effect

Fiscal decentralization has been widely discussed at various levels and from various perspectives. The Organization for Economic Co-operation and Development (the OECD), similar to the World Bank, also pays great attention to it. Fiscal decentralization has always been an interesting investigation topic, and the researchers, in addition to considering the future of the economy, study this problem from different perspectives, i.e. geographic, political and others. The effect of fiscal decentralization on the economic development of the state has been investigated by various authors. Three different hypotheses provide the proofs of the positive effect of fiscal decentralization. The main advantage of fiscal federalism are efficient and adequate public services which are provided locally through the mobility of the citizens, voting power and competition between the local governments in the created ecosystem. The potential advantages of the competition among the local government powers are similar to the advantages associated with the competition on the private markets. The paper is focussed on fiscal decentralization of the state. It aims to investigate the theoretical aspect of the impact of fiscal decentralization on the economic development to calculate the index of fiscal decentralization and to evaluate the effect of fiscal decentralization on the economic development in the particular states of the European Union. Thus, Bulgaria and Lithuania have the lowest fiscal decentralization index of EU-13 (0.28), while the Czech Republic has the highest index (0.46). The researchers have proved the effect of fiscal decentralization on the economic development of the EU-13 states to be statistically significant and positive. The originality of this paper is that it introduces a theoretical model for evaluating the fiscal decentralization effect on the economic development and assesses the fiscal decentralization effect on the economic development of the particular EU-13 states.

Asymmetrical Attribution of Performance in China

Asian Survey ◽  
2020 ◽  
Vol 60 (5) ◽  
pp. 978-1003
Author(s):  
Jacqueline Chen Chen ◽  
Jun Xiang
Keyword(s):  
Economic Development ◽  
Local Governments ◽  
Central Government ◽  
Cultural Theory ◽  
Political Trust ◽  
Mediation Model ◽  
Multilevel Mediation ◽  
Dual Pathway ◽  
Underlying Mechanisms ◽  
The Impact

Existing studies of the impact of economic development on political trust in China have two major gaps: they fail to explain how economic development contributes to the hierarchical trust pattern, and they do not pay enough attention to the underlying mechanisms. In light of cultural theory and political control theory, we propose adapting performance theory into a theory of “asymmetrical attribution of performance” to better illuminate the case of China. This adapted theory leads to dual pathway theses: expectation fulfillment and local blaming. Using a multilevel mediation model, we show that expectation fulfillment mainly upholds trust in the central government, whereas local blaming undermines trust in local governments. We also uncover a rural–urban distinction in the dual pathway, revealing that both theses are more salient among rural Chinese.

scholarly journals Impact of globalization on the development of social entrepreneurship in Latvia

2021 ◽  
Vol 129 ◽  
pp. 08008
Author(s):  
Silva Jeromanova-Maura ◽  
Rosita Zvirgzdina
Keyword(s):  
Social Entrepreneurship ◽  
Local Governments ◽  
Quantitative Methods ◽  
Negative Attitude ◽  
Social Enterprises ◽  
Added Value ◽  
Synthesis Methods ◽  
Eu Member States ◽  
The Law ◽  
The Impact

Research background: Since April 1, 2018, the Law on Social Entrepreneurship has been in force in Latvia. Unfortunately, the relatively slow preparation and adoption of the law did not bring any benefits to social enterprises (Jeromanova-Maura et al., 2019). Few social enterprises have recently been set up, operating in a small number of business sectors. Various financial support instruments are available to social enterprises, which could promote the establishment of a social enterprise, but the negative attitude of society and understanding of people with special needs is an obstacle to the establishment of new social enterprises. It is in the interests of local governments to give more support to social entrepreneurship in their region. The aim of the article: to study and analyze the processes that have contributed to the faster development of social entrepreneurship and the impact of globalization on the development of social entrepreneurship in Latvia during the last couple of years. To achieve this, the authors have studied the experiences of different countries in the development of social entrepreneurship, focusing on the EU Member States and how globalization has affected the development of social entrepreneurship in each country. Methods: The study uses methods of analysis and synthesis, methods of deduction and induction, as well as methods of logical approach. However, appropriate quantitative methods are used to process the data obtained. Findings & Added Value: The paper aims to assess the impact of globalization on social entrepreneurship as well as the impact of Covid on the creation and development of social enterprises.

scholarly journals Empirical Analysis of the Driving Factors of China’s ‘Land Finance’ Mechanism Using Soft Budget Constraint Theory and the PLS-SEM Model

2019 ◽  
Vol 11 (3) ◽  
pp. 742 ◽  
Author(s):  
Xinhua Zhu ◽  
Yigang Wei ◽  
Yani Lai ◽  
Yan Li ◽  
Sujuan Zhong ◽  
...  
Keyword(s):  
Economic Development ◽  
Local Governments ◽  
Driving Forces ◽  
Fiscal Decentralization ◽  
Budget Constraint ◽  
Driving Factors ◽  
Equation Modeling ◽  
Soft Budget Constraint ◽  
Land Transfer ◽  
Constraint Theory

“Land finance” refers to the key fiscal strategy in which local governments in China generate revenue through land grant premiums and land tax revenues. A burgeoning body of literature has focused on the driving factors of China’s land finance from different aspects including fiscal decentralization, revenue decentralization, competition among local governments, land marketization, infrastructure development, and economic development. However, little research has provided a comprehensive perspective integrating social, economic and institutional aspects to investigate the driving forces of these unique and profound issues in China. This study aims to investigate the driving factors and working mechanism of land finance. A theoretical and empirical model was proposed using soft budget constraint theory and least squares structural equation modeling (PLS-SEM). The panel data of 35 Chinese major cities were assessed between 2006 and 2015. The empirical results contend the following: (1) the land transfer and fiscal systems provide the key impetus for land financing because the land transfer system forms a stable modality, and the fiscal system is an important incentive for land financing; (2) the effects of the economic development and political system are insignificant; and (3) the political and land systems significantly influence economic development. Our contributions focus on two aspects. Firstly, a comprehensive framework of factors germane to land finance is constructed. Secondly, a new research methodology for land use study is proposed. To the best of our knowledge, the current study is the first to employ the PLS-SEM method to delineate and verify the influence paths between multiple driving factors and land finance in different cities. Hence, research reliability can be improved.

scholarly journals The Effect Of Fiscal Decentralization And Economic Growth On Poverty In Gorontalo Province

2020 ◽  
Vol 1 (2) ◽  
Author(s):  
Dahlia Destari Inayah Ali ◽  
Sri Endang Saleh
Keyword(s):  
Economic Growth ◽  
Local Governments ◽  
Quantitative Methods ◽  
Time Series Data ◽  
Fiscal Decentralization ◽  
Secondary Data ◽  
Fixed Effect Model ◽  
Series Data ◽  
Section Data ◽  
Negative Effect

The implementation of fiscal decentralization policy has a good impact on the development of the potential and creativity of local governments. Effectiveness in managing the results of regional wealth will affect the original income of the region which can then be utilized for the welfare of the community. This study aims to determine the effect of fiscal decentralization and economic growth on poverty in Gorontalo Province. This research uses quantitative methods. The data used in this study were sourced from the Central Statistics Agency and the Directorate General of Fiscal Balance so that the data in this study were secondary data using the econometrics method through a panel data regression equation in the form of a combination of 10-year time series data (2008-2017) and cross section data 6 Regency / City areas in Gorontalo Province. Estimation is done using the Fixed Effect Model (FEM). The results of this study indicate that (1) Partially the degree of fiscal decentralization has a negative effect (unidirectional relationship) and significant on poverty means that the greater the fiscal decentralization variable will have an impact on reducing the level of poverty (2) Partially economic growth has a negative effect (unidirectional relationship) and significant to poverty means increasing economic growth can reduce poverty levels (3) Simultaneously the degree of fiscal decentralization and economic growth have a significant effect on poverty in Gorontalo Province. Keywords: fiscal decentralization, economic growth, poverty

scholarly journals Measuring the results of pedagogical research

2021 ◽  
Vol 2021 (4) ◽  
pp. 198-208
Author(s):  
Natalia Geyzhan ◽  
Marina Ilakavichus
Keyword(s):  
Quantitative Methods ◽  
Scientific Discipline ◽  
Self Determination ◽  
Controversial Issues ◽  
Present Stage ◽  
Quantitative And Qualitative Research ◽  
Subject Areas ◽  
Definition Of ◽  
Pedagogical Research ◽  
Quantitative And Qualitative Methods

The article is devoted to the relevant for modern humanities of the ratio of quantitative and qualitative research methods in the pedagogical field. Based on the separation of «nature sciences» and «cultural sciences» by V. Windelband and G. Rickert, the authors urge the scientific community to understand their difference at the present stage. Based on a comparative analysis of the objectives, object, subject and hypotheses of research (primarily thesis) in psychology and pedagogy, the specificity of each scientific discipline is revealed, which mediates specific tools to verify the validity and effectiveness of the results obtained. The most controversial issues include the use of mathematical statistics methods in pedagogical research, which, due to the ontology of the studied phenomena, do not adequately cover the observed changes, therefore, are not able to describe them. The most inadequate quantitative methods are used in the sphere of upbringing and adult education, where the processes of reflection, conception, self-determination and the construction of life scenarios in accordance with one’s own convictions take precedence, and the factors of life and prospects cannot be ignored. It is proposed at the stage of creating a pedagogical research program to pay special attention to the definition of the ontology of the phenomenon under study, in accordance with the chosen methodology, to fix the ratio «goal - means of achieving it - diagnostics / monitoring of the process - performance assessment», which will allow answering the question about the ratio / adequacy of quantitative and qualitative methods-proofs of its implementation. In addition, it is necessary to support the institution of dialogue platforms for scientific communities, within which representatives of different subject areas would come to a consensus on this issue and keep it in research and expert work.

scholarly journals Innovative development of the regions: cooperation between enterprises and state institutions

2019 ◽  
pp. 354-365 ◽  
Author(s):  
Nataliya Tyukhtenko ◽  
Serhii Makarenko ◽  
Nataliia Oliinyk ◽  
Krzysztof Gluc ◽  
Edwin Portugal ◽  
...  
Keyword(s):  
Economic Development ◽  
State Policy ◽  
Local Governments ◽  
Economic Security ◽  
Industrial Parks ◽  
Socio Economic Development ◽  
Close Relationship ◽  
State And Local ◽  
Regional Product ◽  
The Impact

In the conditions of limited sources of financing for the introduction of advanced innovative technologies and equipment modernization, to retain the existing positions and increase the overall level of competitiveness can only the company that establishes a close relationship with government bodies, local governments and trade union organizations with the aim of obtaining possible preferences for development within the existing regulatory right field. The purpose of the article is to analyze the main socio-economic indicators of the development of Ukraine and its regions, the definition and justification of possible areas of establishing interaction between private enterprises and government agencies. The methodological basis of the study consisted of scientific works of domestic and foreign scientists and leading specialists, statistical and analytical materials of state authorities. The results are obtained through the use of such methods as expert – to identify the impact of qualitative and quantitative indicators on the socio-economic development of the Kherson region; economics and mathematics – to study the influence of a defined group of indicators on the index of the physical volume of the gross regional product; abstract-logical – for a theoretical synthesis and formulation of conclusions. It is revealed that among the key areas of interaction is the promotion of the state and local authorities in the creation of industrial parks. The conducted research on identifying the strengths and weaknesses, opportunities and threats of the economy of the Kherson region indicates the need to develop measures to ensure the economic security of the region. To solve these problems at the regional level, it is proposed to implement a state policy that would be carried out in the following areas: ensuring a solid institutional protection of investor's property rights; improvement of the legislative framework; establishing an effective mechanism for combating corruption in Ukraine, developing an effective state policy on amnesty and unshadowing of incomes of individuals and legal entities. Keywords: socio-economic development, management, innovation, industrial park, competitiveness, foreign investment, amnesty of capital.

scholarly journals Determination of sources of sulfur dioxide in confectionery

2019 ◽  
Vol 80 (4) ◽  
pp. 203-208
Author(s):  
N. B. Kondratyev ◽  
E. V. Kazantsev ◽  
M. V. Osipov ◽  
O. S. Rudenko ◽  
E. N. Krylova
Keyword(s):  
Sulfur Dioxide ◽  
Raw Materials ◽  
Customs Union ◽  
White Sand ◽  
Wide Range ◽  
Confectionery Products ◽  
Definition Of ◽  
The Impact ◽  
Technological Methods

Sulfur dioxide is used to ensure the safety of fruit raw materials and semi-finished products used for the production of confectionery. This preservative has allergenic properties. In accordance with the Technical Regulations of the Customs Union TR CU 022/2011 "Food products in terms of their labeling" the content of sulfur dioxide must be specified when labeling confectionery products, if its content exceeds 10 mg per kg. The definition of this preservative in raw materials, semi-finished products and confectionery in accordance with the current GOST 26811 “Confectionery. The iodometric method for determining the mass fraction of total sulfuric acid is often difficult because of the complexity of confectionery products, the formation of intensive staining of the solutions under study and the ability of sulfur dioxide to react with other components of the objects under study. Therefore, the task of developing methods with the optimization of the sample preparation stage of the samples under study, which allow one to fully determine sulfur dioxide in confectionery products, semi-finished products and raw materials, is relevant. The purpose of this work was to develop methods for determining sulfur dioxide in raw materials, semi-finished products and various names of confectionery products, as well as assessing the impact of these types of raw materials and semi-finished products on the content of sulfur dioxide in confectionery products. The results showed that sulfur dioxide is present in many raw materials. In mg per 1 kg of sugar in white sand from 1 to 9, molasses from 25 to 52, wheat flour from 9 to 15, starch from 3 to 17. In fruit raw materials from 5 to 545 mg per kg. In confectionery: marshmallow and marshmallow from 8 to 29, gingerbread from 6 to 25, biscuits from 0 to 16, chocolate from 8 to 13. Based on the data obtained, it can be concluded that the content of sulfur dioxide in raw materials and semi-finished confectionery products is a very wide range, which makes it necessary to control the quality of all raw materials entering the production. Sulfur dioxide, used as a preservative for fruit raw materials, can significantly increase the content of this allergen in confectionery made using such raw materials. Ensuring the level of sulfur dioxide less than 10 mg / kg is achieved using raw materials with low content of sulfur dioxide and technological methods.

Example of modeling the use of fire-fighting vessels

2021 ◽  
Vol 93 ◽  
pp. 183-198
Author(s):  
A. V. Kulagin ◽  
Keyword(s):  
Evaluation Criteria ◽  
Fire Fighting ◽  
Technical Equipment ◽  
Fire Extinguishing ◽  
Logical Tree ◽  
Proposed Modification ◽  
Definition Of ◽  
Two Stages ◽  
The Impact

Introduction. The article considers a systematic approach to assessing the effectiveness of the preparation and use of fire-fighting vessels. Using the Pattern method, a study of the use of a fire-fighting boat for solving problems of extinguishing fires on water transport was conducted. Goal and objectives. The purpose of the study is to improve the methodology for determining the effectiveness of the preparation and use of fire-fighting vessels according to the selected evaluation criteria, with the determination of the impact of each criterion on the overall effectiveness of fire extinguishing. Methods. In the article, the process of evaluating the effectiveness of the preparation and use of fire-fighting vessels can be divided into two stages. At the first stage, a verbal presentation of the research task is carried out with the identification of the most "weak" training measures and during the application of fire-fighting vessels using the Pattern Method. At the second stage of the study, an assessment of the state of the identified "weak" measures is carried out with the definition of measures to improve the technical readiness of the material part or organizational and technical measures during the operation of fire-fighting vessels. Results and discussion. The author obtained a particular analytical solution for improving the efficiency of operation of fire-fighting vessels for the case of using a fire-fighting boat. A method for calculating the evaluation criteria is proposed. Conclusions. Thus, the proposed modification of the model of preparation and application of fire-fighting vessels consists in the representation of organizational and technical processes in the form of a logical "tree of goals". The directions of further research in terms of the development of the results obtained in the analysis of the operation of fire-technical equipment on fire-fighting vessels and fire-fighting vessels themselves are determined. Keywords: model, system approach, analysis, pattern method, diesel, special fire extinguishing means

THE IMPACT OF FISCAL DECENTRALIZATION ON TAX EFFORT OF CHINA'S LOCAL GOVERNMENTS AFTER THE TAX SHARING SYSTEM

2012 ◽  
Vol 57 (01) ◽  
pp. 1250005 ◽  
Author(s):  
JR-TSUNG HUANG ◽  
KUANG-TA LO ◽  
PO-WEN SHE
Keyword(s):  
Local Governments ◽  
Fiscal Decentralization ◽  
Positive Impact ◽  
Trade Openness ◽  
Fixed Effect Model ◽  
Positive Influence ◽  
Tax Effort ◽  
Effect Model ◽  
Tax Sharing ◽  
The Impact

The purpose of this study is to investigate whether and to what extent fiscal decentralization affects tax effort of local governments in China after the Tax Sharing System (TSS). This research provides different indexes of tax effort and fiscal decentralization in analysis. By using the panel data of 31 regions in China during the period of 1996–2006 and the two-way fixed-effect model, the empirical results show that fiscal decentralization has a significantly positive impact on tax effort of local governments. In addition, this positive influence of fiscal decentralization on tax effort increases over time. Finally, trade openness and industrialization level also will enhance the local government's tax effort.

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