scholarly journals Fiscal decentralization in pandemic and post-pandemic times

2021 ◽  
Vol 51 (3) ◽  
pp. 218-226
Author(s):  
V.V. Klimanov ◽  
◽  
A.A. Mikhaylova ◽  
Keyword(s):  
Fiscal Decentralization ◽  
Federal Budget ◽  
Regional Level ◽  
Intergovernmental Transfers ◽  
Regional Budgets ◽  
Made In ◽  
Federal Center ◽  
Budget System

In 2020, many countries, including Russia, faced a unique situation in which subnational authorities were forced to take on new powers to combat the pandemic and its consequences. At the same time, fiscal decentralization, which can be characterized by indicators of decentralization of income, expenditures or as tax decentralization, has decreased. The share of intergovernmental transfers in the revenues of regional budgets has increased. Before that, attempts to increase the role of the regional level in the country’s budget system were made in Russia, but they usually ended in failure. The article shows that the multidirectional trends of the 2020 crisis determined the new state of regional budgets and their dependence on the federal center. At the same time, it is transfers from the federal budget that have become the leading factor in resilience to shocks in regional budgets.

scholarly journals Measuring the Impact of Fiscal Decentralization on Economic Growth and Income Inequality using the Heuristic Network

2019 ◽  
Vol 8 (5C) ◽  
pp. 1016-1024
Keyword(s):  
Economic Growth ◽  
Income Inequality ◽  
Fiscal Decentralization ◽  
Regional Economic Growth ◽  
Financial Resources ◽  
Regional Economic ◽  
East Kalimantan ◽  
Regional Budgets ◽  
The Impact

To achieve regional economic growth, the role of regional budgets is very important. In this regard, the utilization of regional economic and financial resources is an important factor in supporting the implementation of the fiscal decentralization system in the area. The implementation of fiscal decentralization in Indonesia is marked by the process of transferring financial resources to regions in significant amounts. In the last five years (2011-2015), the proportion of balancing funds to total regional income nationally reached an average of 73%. Despite the huge spike in decentralization policies, the implementation of fiscal decentralization in East Kalimantan Province, one of Indonesia's provinces, till now has not been able to bring about improving the welfare of local communities. In reality, there is still income inequality, although still relatively low in East Kalimantan Province. This study performs to measure the impact of fiscal decentralization on economic growth and income inequality in East Kalimantan – Indonesia. The hypothesis in this study is that fiscal decentralization negatively affects income inequality directly or indirectly through economic growth in East Kalimantan – Indonesia. The aim of this study is how to use the heuristic network to prove this hypothesis.

On the role of private subsidiary farms in rural development and approaches to their support by the State

2020 ◽  
Vol 19 (3) ◽  
pp. 402-415
Author(s):  
Sh.I. Sharipov
Keyword(s):  
Rural Development ◽  
Rural Areas ◽  
Federal Budget ◽  
The State ◽  
Land Utilization ◽  
Agricultural Technologies ◽  
Government Incentives ◽  
Close Relationship ◽  
Regional Budgets

Subject. The article addresses the role of private subsidiary farming in the development of rural areas. Objectives. The purpose of the study is to analyze trends and prospects for private farms and household plots, identify their role and importance in the development of rural areas, and suggest areas for government incentives. Methods. The study draws on monographic, abstract-logical, statistical, and analytical methods. Results. The paper revealed that in many regions of the country, private subsidiary farming still plays an important role in food supply, income generation, and rural development. It established close relationship between the state of private farms and household plots and the percentage of rural population in the total population. Despite the fact that about one third of total agricultural output of the country is produced by private subsidiary farms, they are not covered by the State support provided from the Federal budget. I underpin the need for expanded research to identify the potential and develop effective government incentives. Conclusions. It is crucial to devise a set of systemic measures to promote the growth of private subsidiary farms and include them in government incentive schemes; explore the practice of certain regions regarding the support for these farms through regional budgets. Streamlining procedures for expanding the land utilization for this category of households and creating a system to disseminate knowledge about agricultural technologies focused on private subsidiary farms are extremely important.

PROBLEMS OF LOCAL BUDGETS’ ORGANIZATION IN UKRAINE IN THE CONTEXT OF FINANCIAL DECENTRALIZATION

2017 ◽  
pp. 29-41
Author(s):  
Yurij RADELYTSKYJ
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
Local Level ◽  
Intergovernmental Transfers ◽  
Financial Autonomy ◽  
Before And After ◽  
Local Budget ◽  
Expert Community

Introduction. Fiscal decentralization as the main vector of development of Ukraine in general and local government in particular has set scientific and expert community task of defining feasibility and effectiveness of the reforms and their compliance with requirements and needs of society. Purpose. Analysis of the tool of organization of local budgets in Ukraine due to decentralization process to define the main results of these innovations and make recommendations for improving the system. Results. Specific features of organization of local budgets in Ukraine in terms of local government reform are observed. It is made comparative analysis of formation and execution of local budgets before and after the reform. Peculiarities of formation of the revenue of local governments are examined. Tax revenue is defined as the main source of local budgets. It is analyzed the main characteristics of collection of major budget-taxes. The features of expenditure policies at the local level are investigated. The main problems of this process are defined. It is investigated the place and role of intergovernmental transfers as a part of local budgets. The features of forming of intergovernmental transfers and horizontal fiscal equalization of local budgets in consequence of financial decentralization are determined. General conclusions resulting from the study are made. Conclusion. Reform of the system of local budgets requires a comprehensive update of local government and simultaneous implementation of sectoral reforms. In the system of local budget revenues development and selection of algorithm of formation of a well-defined orientation to ensure financial autonomy and financial viability and its implementation on an ongoing basis is a priority. The task of reforming expenditure part of local budgets is orientation of financial resources to secure capital expenditures and implementing their own powers of local government.

scholarly journals Desentralisasi Fiskal, Tax Efiort dan Pertumbuhan Ekonomiz Studi Empirik Kabupaten/Kota di Indonesia 2001-2008

2010 ◽  
Vol 11 (1) ◽  
pp. 21-34
Author(s):  
D. S. Priyarsono ◽  
Budi Asih ◽  
Neli Agustina
Keyword(s):  
Economic Growth ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Intergovernmental Transfers ◽  
Positive Role ◽  
Data Set ◽  
Time Period ◽  
Regional Governments

Indonesia has implemented a new policy of regional autonomy and fiscal decentralization for almost ten years. One of the objectives of this fiscal decentralization is to give the full autonomy to local governments in spending and managing their revenues. The local governments have the authority to explore and collect their own-source revenue ('Pendapatan Asli Daerah', or PAD), i.e. through the improvement of their tax effort. The objectives of this study are: (i) to describe the fiscal performance of districts and municipalities in Indonesia, both in the revenue as well as the expenditure sides, (ii) to analyze the effects of intergovernmental transfers (’dana perimbangan', or balancing fund from the central to regional governments) on regional tax efforts, and (iii) to identify the regional economic growth elasticity of intergovernmental transfers and own-source revenue. This study employs a panel data set of 336 districts and municipalities covering the whole area of Indonesia over the time period of 2001-2008. The results show a relatively low contribution of PAD to regional revenues, indicating high fiscal dependency of regional governments on the central government. Intergovernmental transfers positively effect tax efforts. The result of the elasticity analysis also indicates a positive role of the transfers as stimuli to economic growth.

Public Choice and Financing Local Government Fiscal Reform in Albania

2018 ◽  
pp. 197-208
Author(s):  
Jane Beckett-Camarata
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Open Market ◽  
Policy Options ◽  
Intergovernmental Transfers ◽  
Local Revenue ◽  
Public Investments

The Albanian government has been decentralizing decision making. Central to decentralization is a system of intergovernmental revenue transfers, especially unconditional transfers. This study examines in what ways market conditions and policy options affect the central government and local government relationship. It analyzes unconditional intergovernmental revenue transfers between the central government and local governments to better understand Albanian fiscal decentralization. While the unconditional intergovernmental transfers during the time of this study were found to be stable, the fragmentation of local government units and the evolving role of the regions, could complicate decentralization. The lack of a clear path to local government debt and borrowing, coupled with the system of intergovernmental transfers, has resulted in few viable policy options for balancing local government budgets. A more diversified local revenue structure, coupled with the ability to borrow on the open market, could allow larger and better growth-enhancing public investments without additional budgetary pressures.

Analysis of tax-spend nexus for Russian regional budgets

2020 ◽  
pp. 5-29
Author(s):  
Evsey T. Gurvich ◽  
Natalia A. Krasnopeeva
Keyword(s):  
Economic Growth ◽  
Fiscal Policy ◽  
Causal Relationship ◽  
National Economy ◽  
Federal Budget ◽  
Fiscal Rules ◽  
Fiscal Discipline ◽  
Federal Level ◽  
Regional Budgets ◽  
Econometric Technique

We study the tax-spend nexus for Russian regional budgets. Causal relationship running from taxing to spending is found, thus supporting the concept “tax and spend” suggested by M. Friedman. Next, elasticity of expenditure by revenue is estimated for a panel of 80 regional budgets basing on data for 2000—2017. Estimates are in the range of 0.72 to 0.78 (depending on the econometric technique), which exceeds elasticity for the federal budget more than twice. This evidences that fiscal policy at the sub-federal (as distinct from the federal) level has clear pro-cyclical nature. Besides, the largest sensitivity of expenditure to revenue shocks is found for the item “national economy”, implying marked adverse implications for economic growth. We suggest to mitigate this effect by modifying fiscal rules for sub-federal budgets. They are currently aimed primarily at enhancing fiscal discipline, with less emphasis on countercyclical policy, insulating economy from fiscal shocks.

ASPECTS IN BUILDING A COMPANY WEB-SITE AND ITS ROLE FOR THE DEVELOPMENT OF BUSINESS

2018 ◽  
pp. 117-124
Author(s):  
Petar Halachev ◽  
Victoria Radeva ◽  
Albena Nikiforova ◽  
Miglena Veneva
Keyword(s):  
Life Cycle ◽  
Web Site ◽  
The Internet ◽  
A Company ◽  
The Web ◽  
Design Construction ◽  
Made In ◽  
Site Types

This report is dedicated to the role of the web site as an important tool for presenting business on the Internet. Classification of site types has been made in terms of their application in the business and the types of structures in their construction. The Models of the Life Cycle for designing business websites are analyzed and are outlined their strengths and weaknesses. The stages in the design, construction, commissioning, and maintenance of a business website are distinguished and the activities and requirements of each stage are specified.

Aboutness

2014 ◽  
Author(s):  
Stephen Yablo
Keyword(s):  
Subject Matter ◽  
Philosophy Of Language ◽  
Mental States ◽  
Library Science ◽  
Philosophical Methodology ◽  
Major Advance ◽  
Truth Conditions ◽  
Ways Of Being ◽  
Made In

Aboutness has been studied from any number of angles. Brentano made it the defining feature of the mental. Phenomenologists try to pin down the aboutness features of particular mental states. Materialists sometimes claim to have grounded aboutness in natural regularities. Attempts have even been made, in library science and information theory, to operationalize the notion. However, it has played no real role in philosophical semantics, which is surprising. This is the first book to examine through a philosophical lens the role of subject matter in meaning. A long-standing tradition sees meaning as truth conditions, to be specified by listing the scenarios in which a sentence is true. Nothing is said about the principle of selection—about what in a scenario gets it onto the list. Subject matter is the missing link here. A sentence is true because of how matters stand where its subject matter is concerned. This book maintains that this is not just a feature of subject matter, but its essence. One indicates what a sentence is about by mapping out logical space according to its changing ways of being true or false. The notion of content that results—directed content—is brought to bear on a range of philosophical topics, including ontology, verisimilitude, knowledge, loose talk, assertive content, and philosophical methodology. The book represents a major advance in semantics and the philosophy of language.

PROBLEMS OF THE FORMATION OF REVENUES OF REGIONAL BUDGETS IN THE RUSSIAN FEDERATION

2020 ◽  
Vol 2 (8) ◽  
pp. 83-87
Author(s):  
B. Kh. ALIYEV ◽  
Keyword(s):  
Russian Federation ◽  
Present Stage ◽  
Budget Planning ◽  
Budgetary Policy ◽  
Stage Of Development ◽  
The Russian Federation ◽  
The Republic ◽  
Regional Authorities ◽  
Regional Budgets

In the Russian Federation, the problem of budget planning becomes especially relevant when the pace of economic development slows down. The article examines the features of the formation of regional budgets, using the example of the budget of the Republic of Dagestan. The analysis of incomes to the budget is carried out. The role of regional taxes in the formation of budget revenues of the Republic of Dagestan is revealed. According to the results of the study, it can be concluded that the budgetary policy of the regions at the present stage of development of the Russian economies does not contribute to a further increase in the rates of economic growth. The article offers recommendations for improving the regional budgetary policy of the Russian Federation and increasing the responsibility of regional authorities.

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