scholarly journals Fiscal Decentralization and Subnational Fiscal Autonomy in Brazil: Some Facts of the Nineties

2002 ◽  
Author(s):  
Ricardo Varsano ◽  
Monica Mora
Keyword(s):  
Fiscal Decentralization ◽  
Fiscal Autonomy

Fiscal Decentralization in Transition Economies

2004 ◽  
pp. 126-141
Author(s):  
A. Chernyavsky ◽  
K. Vartapetov
Keyword(s):  
Public Finance ◽  
Transition Economies ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
Government Control ◽  
Finance Reform ◽  
Fiscal Transfers ◽  
Fiscal Autonomy ◽  
Subnational Government ◽  
Tax Autonomy

By employing the methodology developed by the OECD the paper assesses the degree of revenue decentralization in Russia in comparison with other post-communist European countries. The paper provides theoretical arguments underpinning fiscal decentralization, analyzes the composition of subnational government revenues, the level of regional and local tax autonomy and types of intergovernmental fiscal transfers. The analysis presents the composition of revenues depending on the degree of subnational and local government control. In comparison with other transition countries fiscal decentralization in Russia is relatively low. It is concluded that Russia's public finance reform has not progressed towards providing greater fiscal autonomy for regional and local governments.

scholarly journals Regional Financial Model Mapping Independence to Fiscal in East Java

2019 ◽  
Vol 10 (5) ◽  
pp. 411
Author(s):  
Syamsul Huda ◽  
Wiwin Priana ◽  
Zumrotul Fitriyah
Keyword(s):  
Quantitative Analysis ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Economic Potential ◽  
Financial Model ◽  
Fiscal Autonomy ◽  
Local Resources ◽  
Model Mapping ◽  
The Government ◽  
The Relationship

With the advent of Law No. 22 years 1999 set an authority and responsibility from central government to local government and UUNo.25 1999 governing financial between the center and regions, especially in the District city in East Java n local resources and reduce dependence of the center.This study aims to determine the independence of the Regency / City in East Java analysis used is qualitative analysis, the analysis that are explained in the description or in the form of sentences and quantitative analysis, namely analysis using formulas and definite analysis. Quantitative analysis includes the analysis of the degree of fiscal decentralization determine the level of independence of regional and sectoral economic potential in the District East Java so that it can determine the level of fiscal independence and economic potential of the region. Results are expected to be used i pattern of the relationship between the central government and the government in the district / city in East Java as well as the formula right policy for future economic development.From this research it is known that the city of Surabaya has a degree of fiscal autonomy for PAD at 48% of revenue while the region Gresik on the degree of fiscal autonomy degree enough and Sidoarjo district in degrees, please. There are 32 regions in the East dijawa degree of fiscal independence of each very less independent, meaning of Balance Funds as well as from centers of poropinsi

scholarly journals MODEL PEMETAAN POTENSI DAERAH MENUJU KEMANDIRIAN

Neo-Bis ◽  
2018 ◽  
Vol 11 (2) ◽  
pp. 154
Author(s):  
Zumrotul Fitriyah ◽  
Syamsul Huda
Keyword(s):  
Quantitative Analysis ◽  
Qualitative Analysis ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Economic Potential ◽  
Fiscal Autonomy ◽  
Local Resources ◽  
The Government ◽  
Future Economic Development ◽  
The Relationship

<p>Dengan munculnya UU No .22 tahun 1999 yang mengatur perlimpahan wewenang dan tanggung jawab dari pemerintah pusat kepada pemerintah daerah serta UUNo.25 tahun 1999 yang mengatur pierimbangan keuangan antara pusat dan daerah khususnya di Kabupaten //kota di Jawa Timur dengan menggembangkan sumber daya lokal dan mengurangi ketergantungan dari pusat Penelitian ini bertujuan untuk mengetahui kemandirian daerah  Kabupaten/ Kota di Jatim  Analisa yang digunakan adalah analisa kualitatif, yaitu analisa yang sifatnya menjelaskan secara uraian atau dalam bentuk kalimat-kalimat dan analisa kuantitatif yaitu analisa dengan menggunakan rumus-rumus dan analisa pasti. Analisa kuantitatif meliputi analisa derajat desentralisasi fiskal untu mengetahui tingkat kemandirian daerah dan potensi ekonomi sektoral di Kabupaten /Kota di Jawa Timur  sehingga dapat mengetahui tingkat kemandirian fiskal dan potensi Ekonomi daerah. Hasil penelitian diharapkan dapat digunakan mengethui pola hubungan yang terjadi antara pemerintah pusat dengan pemerintah di kabupaten /Kota di Jawa Timur  serta formula kebijakan yang tepat untuk pengembangan ekonomi ke depan.</p><p> </p><p><em>With the advent of Law No .22 years 1999 set an authority and responsibility from central government to local government and UUNo.25 1999 governing financial  between the center and regions, especially in the District  city in East Java n local resources and reduce dependence of the center.</em></p><p><em>           This study aims to determine the independence of the Regency / City in East Java analysis used is qualitative analysis, the analysis that are explained in the description or in the form of sentences</em></p><p><em>          This study aims to determine the independence of the Regency / City in East Java analysis used is qualitative analysis, the analysis that are explained in the description or in the form of sentences and quantitative analysis, namely analysis using formulas and definite analysis. Quantitative analysis includes the analysis of the degree of fiscal decentralization determine the level of independence of regional and sectoral economic potential in the District East Java so that it can determine the level of fiscal independence and economic potential of the region. Results are expected to be used i pattern of the relationship between the central government and the government in the district / city in East Java as well as the formula right policy for future economic development.</em></p><p><em>         From this research it is known that the city of Surabaya has a degree of fiscal autonomy for PAD at 48% of revenue while the region Gresik on the degree of fiscal autonomy degree Enough and Sidoarjo district in degrees, please. There are 32 regions in the East dijawa degree of fiscal independence of each very less independent, meaning  of Balance Funds as well as  from centers of poropinsi</em></p>

scholarly journals The view from city hall: Local perceptions of intergovernmental fiscal relations in the Czech Republic

2011 ◽  
Vol 44 (1) ◽  
pp. 99-110 ◽  
Author(s):  
Scott M. Smith ◽  
Phillip J. Bryson ◽  
Gary C. Cornia
Keyword(s):  
Czech Republic ◽  
Statistical Analysis ◽  
Fiscal Decentralization ◽  
Intergovernmental Fiscal Relations ◽  
Local Perceptions ◽  
The Czech Republic ◽  
City Hall ◽  
Fiscal Autonomy ◽  
Funding Sources ◽  
Local Officials

This article analyzes perceptions of inter-governmental fiscal relations as held by local officials of the Czech Republic. The field study probes local perceptions of progress toward fiscal decentralization in the Czech Republic. A statistical analysis is based on a scaling of cities according to size and according to a generalized, multi-part measure of fiscal autonomy. This measure is effective in discriminating high and low autonomy cities by size, types of expenditures, and funding sources. Cities of diverse sizes are divided into groups reflecting perceptions of greater or lesser autonomy. The implications of the findings are discussed.

scholarly journals ESTIMATION OF FISCAL SPACE OF LOCAL BUDGETS IN THE CONTEXT OF UKRAINIAN REGIONS DEVELOPMENT

2017 ◽  
pp. 69-81
Author(s):  
Myroslav KHOMIAK
Keyword(s):  
Local Governments ◽  
Fiscal Decentralization ◽  
Intergovernmental Transfers ◽  
Economic Problems ◽  
Academic Literature ◽  
Fiscal Autonomy ◽  
Panel Regressions ◽  
Development Goals ◽  
Fiscal Space ◽  
Local Budget

Introduction. Fiscal decentralization, which is now actively being implemented in Ukraine, provides for increasing the level of fiscal autonomy of local budgets. In this context, it is necessary to assess the real possibilities of local governments to form a fiscal space, which should be understood as the ability to generate income and to implement rational expenditure in order to achieve regional development goals. Purpose. The goal of the article is a quantitative assessment of the fiscal space of local budgets to identify promising areas of fiscal decentralization in Ukraine. Methods. The theoretical basis of the article consists of foreign and domestic academic literature. As a methodological basis are used panel regressions for estimating the tax potential of regions and methods of structural analysis and comparisons - for investigation of trends in local budgets. Results. Formation of the fiscal space of local budgets in the article interpreted as a combination of realization of tax potential and restructuring of expenditures of local budgets. By using panel regressions are identified the regions with the highest tax potential. Based on studying the structure of local budget expenditures revealed that by highest fiscal space are characterized areas where industry is less developed and which are considered less economically successful. Conclusions. The study revealed that regions with low fiscal space and tax potential are forced to generate debt for solving their own financial and economic problems, while regions with high tax potential and greater fiscal space receive significant amounts of intergovernmental transfers and do not form a municipal debt. Despite this, was justified the necessity of the transition to a redistribution of financial resources on the goal-basis principle.

scholarly journals The Impacts of Fiscal Decentralization on the Quality of Government in China: A Test of Market-Preserving Federalism at the Provincial Level

2020 ◽  
Vol 11 (2) ◽  
pp. 89
Author(s):  
Ping Zhang ◽  
Haosheng Zheng ◽  
Qiang Ren
Keyword(s):  
Local Governments ◽  
Fiscal Decentralization ◽  
Empirical Test ◽  
Optimal Level ◽  
Potential Influence ◽  
Eastern Area ◽  
Fiscal Autonomy ◽  
Self Sufficiency

The potential influence of fiscal decentralization on economic growth in China has been extensively studied. This paper examines whether fiscal decentralization has influenced marketization and regional disparity (intra-provincial expenditure inequality) and the tradeoff between them (quality of government, QoG). When local governments have sufficient fiscal autonomy, decentralizing fiscal power to sub-provincial governments is found to have a greater impact on increasing marketization, highlighting the important role of fiscal self-sufficiency in the effect of fiscal decentralization on market efficiency. Measuring the QoG from the marketization versus disparity perspective, we find a reversed U-shape relationship between revenue decentralization and QoG. Comparing the effect of fiscal decentralization on the QoG in different regions, intra-provincial revenue decentralization in the eastern area is above the optimal level, while the fiscal decentralization in the middle and western areas is near the optimal level. This paper combines the perspectives of fiscal decentralization and governance and conducts an empirical test of market-preserving federalism to explain differences among provinces.

How Does Fiscal Autonomy Influence Fiscal Outcomes Depending on Corruption

2021 ◽  
Vol 19 (1) ◽  
pp. 91-109
Author(s):  
Soyoung Park ◽  
Sungchan Kim
Keyword(s):  
Panel Data ◽  
South Korea ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
Data Set ◽  
Fiscal Autonomy ◽  
Fiscal Outcomes ◽  
Subnational Governments

As fiscal decentralization has been vigorously implemented, fiscal autonomy has become more prevalent in subnational governments. However, fiscal outcomes with greater fiscal autonomy depend upon how well and how responsibly government finances are managed. This study examines how fiscal autonomy affects fiscal outcomes depending on the level of corruption by using a panel data set of 83 cities in South Korea from 2010 to 2017. According to the results, fiscal autonomy causes local governments to spend more. However, its effectiveness may differ based on the composition of fiscal autonomy and its expenditure categories. Additionally, this study finds that less corrupt local governments spend less and have less debt under higher levels of fiscal autonomy.

scholarly journals The Evolutionary Paradigm of Fiscal Federalism: Transformation of the United States Experience into Ukrainian Decentralism

2021 ◽  
Vol 8 (523) ◽  
pp. 109-116
Author(s):  
A. I. Krysovatyy ◽  
◽  
F. P. Tkachyk ◽  
Keyword(s):  
United States ◽  
United States Of America ◽  
Local Governments ◽  
Fiscal Federalism ◽  
Fiscal Decentralization ◽  
The United States ◽  
Public Authorities ◽  
Fiscal Autonomy ◽  
State And Local ◽  
States Experience

The modern paradigm of effective social and economic development of regions must take into consideration the dialectics of fiscal federalism in the symbiosis of its essential determinants with fiscal decentralization. The purpose of the article is to scientifically and conceptually substantiate the model of fiscal federalism of the United States of America in the field of implementation of adequate provisions into Ukrainian decentralization. The article examines the conceptual provisions of fiscal federalism, substantiates the forms of decentralization of powers among levels of government. The architectonics and evolutionary paradigm of fiscal federalism in the United States of America are covered. The risks and effects of fiscal federalism were monitored for the purposes of implementing its basic aspects into Ukrainian practice. Theories of the first and second generations of fiscal federalism are considered. It is ascertained, that the principles of fiscal federalism are used in the practice of unitary countries. Public authorities actively apply mechanisms of cooperation with municipalities in the context of delegation of tax and expenditure powers. Emphasis is placed on the tax component of the intensification of fiscal autonomy of local governments. At the same time, the experience of the United States of America has shown the importance of directing grants and transfers to social projects of municipalities. The priorities of adaptation of actual postulates of fiscal federalism into Ukrainian system of interbudgetary relations under conditions of decentralization of powers are outlined. It is emphasized that fiscal federalism should not be limited to the redistribution of financial resources between the State and local governments. It should encourage amalgamated territorial hromadas to financial autonomy and increase tax potential to improve the prosperity of citizens

Fiscal autonomy and stabilization: an empirical analysis of US state governments

2020 ◽  
Vol 12 (4) ◽  
pp. 707-719
Author(s):  
Sungchan Kim
Keyword(s):  
Fiscal Decentralization ◽  
Capital Outlay ◽  
State Governments ◽  
Role Of Government ◽  
Content Type ◽  
Fiscal Autonomy ◽  
Tax And Expenditure Limitation ◽  
General Method Of Moments ◽  
Expenditure Volatility

Purpose Even though fiscal autonomy plays a role as one of the prerequisite conditions for fiscal decentralization, there has been little research into why fiscal autonomy is important or how it works for subnational governments. This study aims to examine the effectiveness of fiscal autonomy by using a panel dataset of US state governments from 2001 to 2013. Design/methodology/approach According to the results of general method of moments, the author find that fiscal autonomy leads to reducing volatility in total expenditures. Findings It indicates that fiscal autonomy is necessary for state governments performing one of the three Musgravian role of government (e.g. stabilization). However, when we look at the more detailed relationship between fiscal autonomy and volatility by applying expenditures from major categories such as capital outlay, general expenditure and public welfare, this study finds no statistically significant results. Interestingly, balanced budget requirement and tax and expenditure limitation indicate different effects on expenditure volatility, even though they belong to the same institutional factors. Originality/value This paper is meaningful because it can support the importance of fiscal autonomy on fiscal performance.

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