How Does Fiscal Decentralization Affect Fiscal and Governance-Related Performance?

Author(s):  
Mehmet Avcı ◽  
Hasan Alpay Karasoy

Fiscal decentralization, which is one of the most essential objectives of government reforms in recent decades, implies transferring of the fiscal authority from central government to lower-level government. The rationale of fiscal decentralization is to improve the allocation efficiency of public resources through matching public resources accurately to public needs. On the other hand, it ensures a closer relationship between individuals and governments, and thus governments are more responsive to the individual's needs. Therefore, fiscal decentralization can provide a more transparent and accountable decision-making process in the public sector. In all, it is expected that fiscal decentralization enhances fiscal performance and governance according to theory. In this sense, this study investigates the relationship between fiscal and governance-related performance empirically for 26 OECD countries over 1996-2017 by using dynamic panel data system GMM estimation. Findings confirm the view that fiscal decentralization has a positive effect on fiscal and governance-related performance.

1992 ◽  
Vol 22 (1) ◽  
pp. 117-130 ◽  
Author(s):  
J. R. Happy

This study examines the effect of incorporating taxation into the incumbency voting model using aggregate economic data for Canadian federal elections from 1953 to 1988. Although Canadian election campaigns tend to be dominated by economic performance issues, taxation, as measured by open-ended questions in the national election studies, has not been a salient campaign issue among voters. None the less, voters as consumers in the market economy have an interest in government policies that affect after-tax income. Furthermore, as economic citizens, voters have an interest in taxation as a measure of government efficiency – the costs of providing public services – independent of benefits generated by government. Paralleling American and British results, the economic and fiscal performance variables behave as expected in the incumbency model. Income change has a positive effect, and the rate of inflation and unemployment a negative effect, on incumbency voting. The relationship between taxation and incumbency voting is negative, both through its effect on after-tax income and also directly, independent of income. The results are consistent with an interpretation which suggests that voters, responding to the public agenda for economic performance and to a private agenda for taxation, behave both as politic consumers and as economic citizens.


2013 ◽  
Vol 6 (3) ◽  
pp. 325-340
Author(s):  
Ridwan Al-Sayyid

This paper tackles the relationship between Islam and the state in light of the ongoing revolutions. It focuses on two perspectives: the Islamists' claim that the Shari'a and not the umma (community) are the source of legitimacy in the evolving regimes; and that it is the duty of the state to protect religion and apply the Shari'a. The main disadvantage of these propositions is that they preclude the Umma both from political power and Shari'a, thus pitting it against these two assets which become manipulated to its disadvantage by those holding power. On the other hand, an open-minded and reformist Islamic perspective believes in people regaining the prerogative to rule themselves, guided by their intellect and the public good. The main call for the Arab uprisings is to quit political Islam, which seems to be the major threat to religion, and dangerously divisive for societies.


2016 ◽  
Vol 21 (1) ◽  
pp. 101-126 ◽  
Author(s):  
Ariel Zylberman

AbstractThe two standard interpretations of Kant’s view of the relationship between external freedom and public law make one of the terms a means for the production of the other: either public law is justified as a means to external freedom, or external freedom is justified as a means for producing a system of public law. This article defends an alternative, constitutive interpretation: public law is justified because it is partly constitutive of external freedom. The constitutive view requires conceiving of external freedom in a novel, second-personal way, that is, as an irreducibly relational norm.


2020 ◽  
pp. 1-37
Author(s):  
MANISHA SETHI

Abstract A bitter debate broke out in the Digambar Jain community in the middle of the twentieth century following the passage of the Bombay Harijan Temple Entry Act in 1947, which continued until well after the promulgation of the Untouchability (Offences) Act 1955. These laws included Jains in the definition of ‘Hindu’, and thus threw open the doors of Jain temples to formerly Untouchable castes. In the eyes of its Jain opponents, this was a frontal and terrible assault on the integrity and sanctity of the Jain dharma. Those who called themselves reformists, on the other hand, insisted on the closeness between Jainism and Hinduism. Temple entry laws and the public debates over caste became occasions for the Jains not only to examine their distance—or closeness—to Hinduism, but also the relationship between their community and the state, which came to be imagined as predominantly Hindu. This article, by focusing on the Jains and this forgotten episode, hopes to illuminate the civilizational categories underlying state practices and the fraught relationship between nationalism and minorities.


Yurispruden ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
Fahrul Abrori

 ABSTRAKPandemi Covid-19 yang terjadi di Indonesia membuat pemerintah membuat kebijakan-kebijakan sebagai stimulus untuk menjaga kestabilan masyarakat dan perekonomian. Pemerintah pusat memberikan kewenangan kepada pemerintah daerah untuk mengelola keuangan daerah untuk menangani covid-19 di daerah masing-masing. Hal ini disebabkan karena pemerintah daerah lebih memahami kebutuhan daerahnya. Permasalahan yang diangkat Pertama, bagaimana hubungan Pemerintah Pusat dan Pemerintah Daerah dalam pengelolaan keuangan untuk penanganan pandemi Covid-19? Kedua, Apa peran Pemerintah Daerah dalam pengelolaan keuangan daerah untuk penanganan pandemi Covid-19? Menggunakan metode penelitian yuridis normatif dengan pendekatan perundang-undangan dan pendekatan konsep. Hubungan Pemerintah Pusat dan Pemerintah Daerah dalam Pengelolaan Keuangan untuk Penanganan Pandemi Covid-19 yaitu desentralisasi fiskal yang mana. Peran Pemerintah Daerah dalam Pengelolaan Keuangan Daerah untuk Penanganan Pandemi Covid-19 yaitu dengan melakukan refocusing kegiatan, realokasi anggaran, dan Penggunaan Anggaran Pendapatan dan Belanja Daerah.Kata kunci: Pemerintah Daerah, Pengelolaan Keuangan Daerah, Pandemi Covid-19 ABSTRACTThe Covid-19 pandemic in Indonesia led the government to make policies as a stimulus to maintain the stability of society and the economy. The central government authorizes local governments to manage local finances to deal with covid-19 in their respective regions. This is because the local government better understands the needs of the region. The issue raised first, how is the relationship between the Central Government and Local Government in financial management for the handling of the Covid-19 pandemic? Second, What is the role of local governments in regional financial management for the handling of the Covid-19 pandemic? Using normative juridical research methods with statutory approaches and concept approaches. The relationship between the Central Government and Local Government in Financial Management for the Handling of the Covid-19 Pandemic is fiscal decentralization. The role of local governments in regional financial management for the handling of the Covid-19 pandemic is by refocusing activities, reallocating budgets, and using regional budgets.Keywords: Local Government, Regional Financial Management, Covid-19 Pandemic


1979 ◽  
Vol 25 (2) ◽  
pp. 180-203 ◽  
Author(s):  
B. C. Johanson

I Corinthians xiv. 20–25 has long posed severalcruces interpretationisfor commentators. The basic problems concern the relationship of the assertions made about tongues and prophecy in υ. 22 to the quotation of Isa. xxviii. 11–12 in υ. 21 and to the illustrations concerning tongues and prophecy in υυ. 23–5. As to the quotation, J. Ruef remarks that most commentators admit to the difficulty of seeing how it substantiates Paul's conclusion that tongues are meant as a sign for the unbeliever. Concerning the illustrations, both J. Héring and J. P. M. Sweet note that in the light of the assertions we would expect them to be the reverse of what they are. While tongues are asserted to be meant as a sign for unbelievers and prophecy for believers, the illustrations depict the negative effect of tongues upon unbelievers and the positive effect of prophecy not on believers but upon unbelievers. The second assertion (υ. 22b) in particular contradicts the second illustration (υυ. 24–5) in that it clearly states that ‘prophecy is meant as a signnot for unbelieversbut for believers’. This is so if σημεĩον is taken in a positive sense. If, on the other hand, it is taken in a negative sense, the logical relation of this second illustration to the second assertion becomes ambiguous.


1995 ◽  
Vol 1995 ◽  
pp. 101-101
Author(s):  
A.J.F. Russel ◽  
H. Redden ◽  
J.W. Kay

In single-coated animal species selected for fibre production, such as sheep and Angora goats, nutrition is known to have a positive effect on fibre length and diameter, and hence on the weight of fibre produced, while in double-coated species, such as the cashmere goat, the fibre characteristics of the undercoat appear relatively insensitive to nutritional influence. Recent studies on the relationship between nutrition and fibre production in the llama, a double-coated species, indicate that it conforms to the above generalisation in that the growth rate and diameter of its fibre are not amenable to nutritional manipulation (Russel and Redden, 1994). There is a lack of information on the effects of nutrition on fibre characteristics and production in the other domesticated species of South American camelid, the single-coated alpaca. The experiment reported here was designed to provide such information.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Lucy Sojung Lee ◽  
Weiguo Zhong

Purpose This paper aims to investigate the importance and prevalence of Guanxi in business interactions in network-based societies such as China, few studies have the phenomenon from a dyadic view. In a business dyad, one partner may not value Guanxi and take it as a template for actions as the other does. Design/methodology/approach The authors propose that such collective and asymmetric Guanxi orientation influence both the creation and distribution of relational rent in a Guanxi dyad. Furthermore, relationship-specific investments (RSIs) moderate the relationship between dyadic Guanxi orientation and relational rent creation and distribution. Findings Based on a matched sample of supplier-buyer dyads in China, the authors find that joint Guanxi orientation is positively related to joint pie creation, whereas Guanxi orientation imbalance has a positive effect on the pie distribution imbalance. Originality/value These results contribute to the literature by revealing how dyadic Guanxi dynamics and practices affect dyadic performance and providing managers with meaningful implications for dyadic Guanxi management.


2007 ◽  
pp. 100-113
Author(s):  
Liz Lee-Kelley ◽  
Ailsa Kolsaker

The central government in the UK is determined to employ new surveillance technology to combat the threat of terrorist activities. This chapter contributes to the important debate on the relationship between citizens and the government, by discussing not whether electronic surveillance should be used, but rather, when it is acceptable to the populace. From our analysis, we conclude that a reconciliation of state-interest and self-interest is critical for the success of e-governance; as such, electronic surveillance’s mission has to be about serving the law-abiding majority and their needs, and its scope and benefits must be clearly understood by the visionaries, implementers and the citizenry.


2018 ◽  
Vol 7 (4.9) ◽  
pp. 14
Author(s):  
Yamunah Vaicondam ◽  
Ramakrishnan Ramakrishnan

Capital investments are referred as a critical managerial decision on firm's fixed asset for generating profitability. However, the empirical finding shows that not every capital investment has a significant positive effect on profitability. Literature indicates mixed results of examining the capital investment relationship with firm's profitability, which vary in respects to the debt structure. On the other hand, strong government reinforcement has pushed Malaysia up as one of the top ten countries with robust private capital investment in the year 2004. Since the capital investments are typically irreversible and hypothesized as profit generator, the first aim of this study is to examine the effect of the capital investment on the firm's profitability across firms and sectors. The second aim is to examine the moderating effect of capital structure on the relationship between capital investment and profitability across firms and sectors. This study utilized pooled ordinary least squares and fixed effect analysis across 708 non-financial Malaysian listed firms. The unbalanced datasets for the period 2001 to 2015 were employed to check the robustness of these results. This study suggested that capital investment has a strong significant positive effect on profitability measurements across Malaysian listed firms in non-financial sectors. On the other hand, the significant negative moderating effect of capital structure on the relationship between capital investment and return on capital across Malaysian listed firms reflected the perspective of empire building theory. In addition, the independent sample test engaged across sectors affirmed that moderating effect of capital structure are different across sectors. Thus, this study concluded the existence of moderating effect of capital structure on the relationship between capital investment and profitability. This study addressed the knowledge gap on the moderating effect of capital structure based on empire building theory.  


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