Vertical Fiscal Imbalance between Governments and Local Government Accountability

2021 ◽  
Vol 11 (3) ◽  
pp. 133-155
Author(s):  
Youngkyun Oh
Keyword(s):  
Local Government ◽  
Government Accountability ◽  
Fiscal Imbalance ◽  
Vertical Fiscal Imbalance

A Century of Vertical Fiscal Imbalance in Australian Federalism

2002 ◽  
Vol 36 (1) ◽  
pp. 26-43 ◽  
Author(s):  
Therese Burton ◽  
Brian Dollery ◽  
Joe Wallis
Keyword(s):  
Fiscal Imbalance ◽  
Vertical Fiscal Imbalance

Web Accessibility and Transparency for Accountability

2017 ◽  
pp. 140-166
Author(s):  
Maria José Angélico ◽  
Amélia Silva ◽  
Sandrina Francisca Teixeira ◽  
Telma Maia ◽  
Anabela Martins Silva
Keyword(s):  
Local Government ◽  
Web Accessibility ◽  
Social Value ◽  
Public Communication ◽  
Government Information ◽  
Government Accountability ◽  
Local Policy ◽  
Policy Makers ◽  
Inclusive Concept ◽  
Automated Tool

Local government is a political power close to citizens and constitutes a mainstay of democracy. Because of their mission, the guidelines promoted by local government must be embedded in strategies of accountability and public communication. In that sense, it is worthwhile to ask if “local government accountability is being an inclusive concept?” In Portugal, transparency of municipalities is being accessed through the Municipality Transparency Index (MTI). The study aim was to investigate whatever MTI measures accessibility. This study examined the availability of local government information on the website for a sample of 86 Portuguese municipalities and presented the results of a quantitative evaluation of the web accessibility based on W3C guidelines, using an automated tool. Based on the main concepts of transparency and accessibility, it explored static association between MTI and web accessibility. This study contributed to the discussion about transparency as a social value and is of great importance for local policy makers and civic movements in favor of disabled people.

scholarly journals Determinan Akuntabilitas Laporan Keuangan: Tinjauan Pada Kinerja dan Politik di Pemerintahan Daerah di Indonesia

2020 ◽  
Vol 30 (3) ◽  
pp. 800
Author(s):  
Suryo Pratolo ◽  
Febriana Diah Irmawati
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Financial Reporting ◽  
Fiscal Decentralization ◽  
Local Governance ◽  
Secondary Data ◽  
Regional Government ◽  
Government Accountability ◽  
And Performance ◽  
Dynastic Politics

This study is reviewed and tested empirically the influence of financial performance, dynastic politics, and performance of local government on accountability of regional financial reporting. This study uses the documentation method with secondary data taken from sources of the Indonesian Supreme Audit Board (BPK RI) and the Ministry of Home Affairs. The analytical test tool used in this study is multiple linear regression. It was found that the fiscal decentralization did not significantly affect the accountability of regional financial reporting but it was found that processing results showed a dependency ratio that had a negative and significant effect on the accountability of financial reporting produced by the local government. In the aspect of political dynasties, this variable was found to have no significant effect on the accountability of regional government financial reporting. The results also showed a significant positive effect of local government performance on the accountability of local government financial reporting. Keywords: Financial Performance; Political Dynasty; Performane of Local Government; Accountability of Financial Reporting in Local Governance.

Vertical Fiscal Imbalance and the Reallocation of Tax Fields in Canada

1993 ◽  
Vol 19 (2) ◽  
pp. 194 ◽  
Author(s):  
G. C. Ruggeri ◽  
D. Van Wart ◽  
G. K. Robertson ◽  
R. Howard
Keyword(s):  
Fiscal Imbalance ◽  
Vertical Fiscal Imbalance

scholarly journals Vertical Fiscal Imbalance and Regional Economic Growth

2020 ◽  
Vol 12 (6) ◽  
pp. 39-53
Author(s):  
B.I. Alekhin ◽  
Keyword(s):  
Economic Growth ◽  
Panel Data ◽  
Fiscal Federalism ◽  
Fiscal Decentralization ◽  
Regional Economic Growth ◽  
Regional Economic ◽  
Fiscal Imbalance ◽  
Vertical Fiscal Imbalance ◽  
The Impact

This study examines the impact of fiscal decentralization on regional economic growth using panel data for 82 subjects of the Russian Federation for the period 2005-2018. General theoretical framework was drawn from the second-generation theory of fiscal federalism, and panel data econometrics suggested the appropriate empirical model and estimation method. The pooled mean group method was used to estimate an autoregressive distributed lags model based on Solow-Swan theory of economic growth. The results indicate that vertical fiscal gap has a negative and significant long-term impact on regional economic growth while vertical fiscal imbalance has a positive and significant long-term effect. The study is consistent with the modern theory of fiscal federalism, W.E. Oates’ matching hypothesis and previous empirical work using Russian data. The study also found evidence of conditional convergence of regional economies.

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