Impact of Local Government Revenue Structure on Income Growth and Employment in Croatia

2018 ◽  
Vol 16 (2) ◽  
pp. 395-411
Author(s):  
Saša Drezgić ◽  
Maja Grdinić ◽  
Helena Blažić
Keyword(s):  
Local Government ◽  
Central Government ◽  
Income Taxation ◽  
Income Growth ◽  
Government Revenue ◽  
Local Revenue ◽  
Revenue Structure ◽  
Most Probable Explanation ◽  
Personal Income Taxation ◽  
Government Level

The paper researches effects of local government revenue structure on income growth and employment in Croatia. The results confirm highly positive and significant effects of personal income taxation. This differs dramatically from the previous research based on central government level, which show that property and consumptions taxes are growth-friendly. The most probable explanation of such results could be in narrow revenue structure defined by the vertical fiscal equalisation and the fact that particular local revenue structure does not affect competitiveness in the same way as overall revenue structure of the country.

Incomplete Fiscal Decentralisation: An Impediment for Local Economic Development in Ghana

2021 ◽  
Vol 4 (1) ◽  
pp. 90-105
Author(s):  
Audrey Smock Amoah ◽  
Imoro Braimah ◽  
Theresa Yaba Baah-Ennumh
Keyword(s):  
Economic Development ◽  
Local Government ◽  
Central Government ◽  
Local Economic Development ◽  
Secondary Data ◽  
Policy Recommendations ◽  
Potential Benefits ◽  
Fiscal Decentralisation ◽  
Local Government Level ◽  
Government Level

For the past three decades Ghana’s democratic decentralisation policy has sought in vein to establish a local government system capable of pursuing Local Economic Development (LED). One of the major impediments has been the insincere implementation of fiscal decentralisation for the local government to provide the enabling environment for LED. This paper employed primary and secondary data from the Wassa East District Assembly (WEDA) to assess the progress so far in Ghana’s fiscal decentralisation and its effect on LED. The paper highlights the potential benefits of LED and the incapacitation of the District Assembly by the Central government for LED financing. The paper again reveals the effects of the constraints of fiscal decentralisation on LED at the local government level and makes policy recommendations towards effective fiscal decentralisation for improvement in LED.

scholarly journals Disharmoni dalam Dinamika Penyelenggaraan Pemerintahan Daerah

2018 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Dikson Junus ◽  
Sucipto Potabuga
Keyword(s):  
Local Government ◽  
Central Government ◽  
Good Governance ◽  
Government Relations ◽  
Government Level

The dynamics of good governance at the central government level to the level of local government is inseparable from the conflict. Conflict usually occurs horizontally or vertically, causing disharmony in the administration. In the period 2014-2015 in the Province of Gorontalo had experienced dynamics in governance that led to poor inter-regional relations. This paper will discuss the disharmony of Governor and Mayor relationship with the focus of discussion on the function of coordination and supervision in the implementation of local government. The results show that the disinclination of government relations between provinces and municipalities due to unclear division of authority between governments so that structural and functional coordination is not effective and achievement of goals does not always work as expected. This research suggests changing the mindset of government apparatus in the management and administration of government and strengthening cooperation among local government, so that the dynamics of governance can run effectively and efficiently.

scholarly journals Pengelolaan Pajak Daerah dan Retribusi Daerah Kota Tasikmalaya Tahun 2016-2019

2020 ◽  
Vol 7 (02) ◽  
pp. 197-202
Author(s):  
Betanika Nila Nirbita ◽  
Sri Hardianti Sartika
Keyword(s):  
Time Series ◽  
Local Government ◽  
Time Series Data ◽  
Secondary Data ◽  
Jel Classification ◽  
Series Data ◽  
Government Revenue ◽  
Regional Autonomy ◽  
Local Revenue ◽  
Local Taxes

ABSTRACT        Original Local Government Revenue is the income used by regional autonomy to fund the implementation of regional autonomy in accordance with each region's potential. Local taxes and retribution are part of local revenue. This study aims to determine the effectiveness and contribution of local taxes and retribution to the Local Government Revenue of Tasikmalaya. This research is a descriptive study using Time Series-type secondary data source. Secondary data comes from the 2016-2019 Budget Realization and Target report of OLGR of Tasikmalaya Region. The results of this study indicate that the highest level of regional tax effectiveness in Tasikmalaya by 2019 was 106.18% and the lowest value is in 2016 at 101.6%, while the highest level of effec-tiveness of regional retribution was in 2016, at 105.33%, and the lowest was 2019 at 90.92%. The contribution of local taxes to Tasikmalaya local revenue reached the high-est in 2016 with 88.59% while the lowest was in 2019, at 49.37%. In the other hand, the highest contribution to regional retribution was in 2016 at 11.4% and the lowest in 2019, at 3, 83%.. ABSTRAK         Pendapatan Asli Daerah (PAD) merupakan pendapatan yang digunakan oleh otonomi daerah untuk mendanai pelaksanaan otonomi daerah sesuai dengan potensi daerah masing-masing. Pajak daerah dan retribusi daerah merupakan bagian dari Pendapatan Asli Daerah. Penelitian ini bertujuan untuk mengetahui efektivitas dan kontribusi pajak daerah dan retribusi daerah terhadap Pendapatan Asli Daerah Kota Tasikmalaya. Penelitian ini merupakan penelitian diskriptif dengan menggunakan sumber data sekunder tipe Time Series. Data sekunder berasal dari laporan Anggaran Realisasi dan Target PAD Kota Tasikmalaya tahun 2016-2019. Hasil penelitian ini menunjukkan bahwa tingkat efektivitas tertinggi pajak daerah Kota Tasikmalaya pada tahun 2019 yaitu 106,18% dan yang paling rendah tahun 2016 yaitu 101,6%, sedangkan tingkat efektivitas retribusi daerah tertinggi pada tahun 2016 yaitu 105,33% dan paling rendah tahun 2019 yaitu 90,92%. Kontribusi pajak daerah terhadap pendapatan asli daerah Kota Tasikmalaya tertinggi pada tahun 2016 yaitu 88,59 dan paling rendah pada tahun 2019 yaitu 49,37%, sedangkan kontribusi retribusi daerah tertinggi pada tahun 2016 yaitu 11,4% dan paling rendah tahun 2019 yaitu 3,83%. JEL Classification : H27, H30

scholarly journals ANALISIS POTENSI PAJAK DAERAH DALAM PENINGKATAN PENDAPATAN ASLI DAERAH DI KOTA BITUNG

2016 ◽  
Vol 5 (2) ◽  
pp. 224
Author(s):  
Gebriany Pirade Wenur ◽  
Herman Karamoy ◽  
Jessy D. L. Warongan
Keyword(s):  
Economic Development ◽  
Local Government ◽  
Regional Development ◽  
Qualitative Method ◽  
Central Government ◽  
Local Revenue ◽  
Local Taxes ◽  
Revenue Sources ◽  
The Future ◽  
Descriptive Approach

Economic development requires government and the community to develop and explore the potentials of the region to supporting the better economy in the future. Local Tax is one of regional revenues that has an important role in supporting the implementation of regional development of Bitung. High earnings of local taxes will increase revenue (PAD) so the local government are expected to explore the revenue sources (PAD) in improving Local Revenue (PAD) as to reduce dependence on the central government. This study is aimed to quantify and determine the potential of local taxes in the realization of the projected increase regional revenue in Bitung City. This research uses qualitative method with descriptive approach. Based on research and survey, Bitung City has unexplored local taxes potential by the local government (DIPENDA) to be explore. In 2016 to 2020 local taxes potential revenue has been projected to rising of 25 percent. Keywords: Potential, Local Taxes, Local Revenue (PAD)

Enhancing Local Government Revenue in Vietnam

2021 ◽  
Vol 37 (1) ◽  
Author(s):  
Bui Quang Phat
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
Current Status ◽  
Government Revenue ◽  
Important Basis

The paper analyzes the current status of local government revenues in Vietnam base on two indicator groups: The size and The structure of local government revenues. In addition, the paper also compares the revenue among local governments, analyzes the causes that led to the differences. Some recommendations are proposed to enhance local government revenues in Vietnam. This is an important basis to promote local government revenues through decentralized revenues and at the same time reduce the burden for central government.

scholarly journals Corruption and Democracy: Political Corruption in Post-Soeharto Indonesia

2021 ◽  
Vol 04 (10) ◽  
Author(s):  
Asran Jalal ◽  
Keyword(s):  
Law Enforcement ◽  
Local Government ◽  
Central Government ◽  
Political Corruption ◽  
State Institutions ◽  
Law Enforcement Agency ◽  
Government Level

Post-Soeharto Indonesia, known as the era of reform and democracy, has not been able to inhibit corrupt behaviour by state officials at the central and local government levels, in legislative and executive institutions, or in the judiciary as a judicial institution. This article discusses and analyses the corruption process carried out by state officials, especially those occupying legislative, executive, and special judicial institutions at the central government level in interacting with each other and with outside institutions. The public's hope that ongoing democracy will be able to limit political corruption in Indonesia is only an illusion, considering the democracy model that developed in Indonesia post-Soeharto led to a patronage democracy, namely the interaction of power between state institutions which is based on mutually beneficial considerations. Another consideration is that the institution that administers justice which serves as law enforcement agency is involved in corrupt practices.

scholarly journals STRATEGI PENINGKATAN PENDAPATAN ASLI DAERAH (Studi Kasus Pada Pemerintah Kabupaten Bangka Barat)

2017 ◽  
Vol 7 (1) ◽  
pp. 45
Author(s):  
Rina Hermawati ◽  
Nunung Runiawati ◽  
Elisa Susanti
Keyword(s):  
Local Government ◽  
Central Government ◽  
Local Population ◽  
Provincial Government ◽  
The Public ◽  
Local Revenue ◽  
Fiscal Transfers ◽  
Local Residents ◽  
Government Transfers ◽  
Average Contribution

West Bangka is the district with the highest level of gross regional domestic product (GRDP) in Bangka Belitung Province. However, the average contribution of local own-revenue to local revenue over the last three years was 6.57% and 93.43% still depended on intergovernmental (IG) fiscal transfers (transfers from central government), transfers from the provincial government and other legal local revenues. This study focuses on identifying the challenges faced by local government in enhancing local own-revenues by using qualitative research methods. The results shows that 1) taxpayers who provide the biggest contribution to local revenues derived from state-owned enterprises, while the taxpayer derived from the local population is still low. Residents prefer to spend their money in other regions, such as Bangka Induk. 2) local government has not been able to optimize existing potential, and 3) there is dependence on tin as one of the main sources of livelihood of local residents. The suggestions in this research are as follows: to encourage local government to make urban-biased policies and also to enhance public education in order to create diversified livelihood and to provide insight to the public about the importance of participation in development.

scholarly journals Apakah fenomena flypaper effect asimetris terjadi pada kebijakan belanja pemerintah daerah?

2021 ◽  
Vol 3 (1) ◽  
pp. 72-80
Author(s):  
Adhipradana Prabu Swasito
Keyword(s):  
Local Government ◽  
Government Spending ◽  
Central Government ◽  
Public Spending ◽  
Government Revenue ◽  
Flypaper Effect

Fluctuation in local government revenue will shift local government spending. This study aims to identify and analyze the response of local government spending policies to an increase or decrease in transfer funds from the central government (Balance Fund) and local own revenue (known as Pendapatan Asli Daerah). The study utilizes data from provincial governments throughout Indonesia for the 2010-2019 period. This study finds that local government spending policies are more responsive to increases or decreases in local government revenues in the form of DAU, meaning that there is a flypaper effect phenomenon. In addition, this study also found that the decline in DAU also caused a contraction in public spending, which means that there is no asymmetrical flypaper effect.   Kenaikan atau penurunan pendapatan pemerintah daerah akan meningkatkan atau menurunkan belanja pemerintah daerah Tujuan dari penelitian ini adalah untuk mengidentifikasi dan menganalisis respons kebijakan belanja pemerintah daerah terhadap kenaikan atau penurunan dana transfer dari pemerintah pusat (Dana Perimbangan) dan Pendapatan Asli Daerah. Penelitian menggunakan Penelitian ini menemukan bahwa kebijakan belanja  pemerintah daerah lebih responsif terhadap kenaikan atau penurunan penerimaan daerah berupa DAU, artinya ada fenomena flypaper effect pada kebijakan belanja publik di Indonesia. Selain itu, penelitian ini juga menemukan bahwa  penurunan penerimaan daerah berupa DAU juga menyebabkan kontraksi pada belanja publik, yang artinya flypaper effect yang ada tidak bersifat asimetris.      

Local government revenue structure: Trends and challenges

2011 ◽  
Vol 23 (2) ◽  
pp. 268-287 ◽  
Author(s):  
John R. Bartle ◽  
Kenneth A. Kriz ◽  
Boris Morozov
Keyword(s):  
Local Government ◽  
Government Revenue ◽  
Revenue Structure

scholarly journals ANALISIS PAJAK DAERAH DAN RETRIBUSI DAERAH DALAM STRUKTUR PENDAPATAN ASLI DAERAH KOTA MANADO

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Ali Kurniawan A. Suratinoyo ◽  
Harijanto Sabijono ◽  
Stanly Alexander
Keyword(s):  
Data Analysis ◽  
Local Government ◽  
Regional Development ◽  
Public Service ◽  
Analysis Method ◽  
Regional Income ◽  
Local Revenue ◽  
Local Taxes ◽  
Revenue Structure ◽  
Descriptive Method

Local Revenue constitutes acceptance of levy local taxes, retribution, separated management of regional assets and other income. The higher income of regional income was an image of success level ability in financing administering government and regional development. Local taxes and retribution is a major source of Acceptance for local revenue used to finance governance and development. Purpose of the implementation of this study to determine the growth of local taxes and retribution in the revenue structure of Manado. The processed data is the data from the Office of Manado City revenues from 2007 to 2011. Data analysis method used is descriptive method to analyze the data of actual local taxes and retribution years 2007-2011 were obtained from the Regional Revenue Office of Manado City. Results of this study indicate that the contribution of a given local taxes and retribution  to revenue from 2007 to 2011 in the amount of 65.18% to 23.16% and local taxes for retribution. The lack of total revenues compared to retribution local taxes, the local government should further optimize Manado services rendered, whether commercial in nature or in the form of public service.

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