Political Will and Fiscal Federalism in Municipal Bankruptcy

Author(s):  
Clayton P. Gillette
2020 ◽  
pp. 5-27
Author(s):  
S. M. Drobyshevsky ◽  
N. S. Kostrykina ◽  
A. V. Korytin

The problem of efficiency of regional tax expenditures is an actual issue of the fiscal policy and fiscal federalism in Russia. A large fiscal autonomy allows federal subjects to realize a more active tax policy to attract new investments. One cannot claim current fiscal powers of the Russian regions to be wide. However, not all the regions use even existing tax policy instruments. Moreover, out of the regions that use them only few provide incentives to stimulate investment decisions. Others use regional tax measures to support businesses that already have strong positions in the region. And it is an open question whether such tax incentives are efficient. On the other hand, an aggressive tax competition for investors can also be wasteful for regional budgets. In this paper, we calculate indicators that characterize the depth and scope of tax exemptions provided at the regional level. The calculations are based on the open tax statistics. Through the analysis of the tax legislation as well as the economic structure of selected regions, we reveal the inducements of their higher activity: federal regional tax policy, tax competition or benefits for budget-forming companies of the region.


2020 ◽  
Vol 28 (Supplement) ◽  
pp. 86-109
Author(s):  
Kehinde Ibrahim

The judgments of the ECOWAS Court, which are final and immediately binding, are vital for the realisation of ECOWAS aims and objectives. The enforcement of its judgments is particularly important in the case of individuals whose enjoyment of fundamental human rights, as guaranteed under the ECOWAS Community laws, is dependent on effective enforcement. Yet, an existential puzzling paradox emanates through a poor record in the implementation of the ECOWAS Court's judgments. This problem, which is not limited to the West African region deserves scrutiny and concrete proposals. Legal and political considerations surface in assessing the existence of this paradox, and despite the lack of a consistent political will, to implement the decisions of ECOWAS Court relevant judicial actors have roles to play. National courts could take a bolder approach in complementing the work of the ECOWAS Court. The ECOWAS Court itself could put in place concrete mechanisms and adopt certain practices to address this poor record of non-implementation. It is yet to be seen how substantive mechanisms would work in practice.


Author(s):  
Nguyen Duy Dung

New rural construction is one of the key tasks identified by the Party and State as the national target program until 2020. Many documents of the Party and the State have been issued expressing political will to implement the tasks of building new rural areas, over 6 years of implementation, the National Target Program for new rural construction has achieved certain achievements, the appearance of rural areas of ethnic minorities and mountainous areas has gradually changed dramatically, contributing significantly to promoting socio-economic and cultural development. Many provinces and cities throughout the whole country have built some new rural models that meet nineteen criterias and arrive on time.


2020 ◽  
Vol 44 (2) ◽  
pp. 303-327
Author(s):  
Petar Cholakov

This article delves into the intricate, and often inconsistent, worlds of Bulgarian government policies towards ethnic minorities, in particular towards the Roma, after 1989. The author begins with an overview of the ‘ethnic model’ embedded at present in the country’s political system. Then he discusses the integration policies of Bulgarian governments after the fall of communism. His conclusion is that the lack of political will of the ruling parties represents the biggest obstacle to the integration of minorities. Anti-discrimination legislation is plagued by inconsistencies and problems related to its implementation. Despite some moderate progress, state policies continue to lack vision, direction and effective monitoring mechanisms. The representatives of minorities are still, for the most part, ignored in the process of tailoring and implementation of programmes.


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