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Journal articles on the topic 'Intergovernmental fiscal relations'

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Published: 4 June 2021

Last updated: 1 August 2024

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1

NATHAN, RICHARD P., and JOHN R. LAGO. "Intergovernmental Fiscal Roles and Relations." ANNALS of the American Academy of Political and Social Science 509, no. 1 (May 1990): 36–47. http://dx.doi.org/10.1177/0002716290509001004.

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2

Wilson, L. S., Robin W. Boadway, and Paul A. R. Hobson. "Intergovernmental Fiscal Relations in Canada." Canadian Public Policy / Analyse de Politiques 20, no. 2 (June 1994): 213. http://dx.doi.org/10.2307/3552119.

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3

GORDIN, JORGE P. "Intergovernmental Fiscal Relations, ‘Argentine Style’." Journal of Public Policy 26, no. 3 (October 30, 2006): 255–77. http://dx.doi.org/10.1017/s0143814x06000535.

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This study assesses the explanatory power of two competing views about intergovernmental fiscal transfers; one emphasizing the traditional neoclassical approach to federal-subnational fiscal relations and the other suggesting that transfers are contingent on the political fortunes and current political vulnerability of each level of government. These models are tested using data from Argentina, a federation exhibiting one of the most decentralised fiscal systems in the world and severe imbalances in the territorial distribution of legislative and economic resources. Over-represented provinces ruled by governors who belong to parties different to that controlling the national executive can bring into play their representational advantages to attract shares of federal transfers beyond social welfare criteria. This finding suggests that decision makers in federal countries must pay close heed to the need to synchronize institutional reforms and fiscal adjustment.

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4

William, Kasumba-Ddumba George, and Betty C. Mubangizi. "DECENTRALIZATION IN UGANDA: DECONSTRUCTION OF THE INTERGOVERNMENTAL FISCAL RELATION MODEL." Journal of Southwest Jiaotong University 57, no. 4 (August 29, 2022): 477–91. http://dx.doi.org/10.35741/issn.0258-2724.57.4.42.

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Most countries that have adopted fiscal decentralization to improve governance and public sector performance have found that improving service delivery is the most appealing goal. However, the focus on quick service delivery results has led to a tendency to overshadow the design of operational and institutional frameworks that deliver the goals. As a result, most countries' fiscal decentralization policies have been in place for a long period yet have yielded only marginal effects. This article discusses a study that looked at how inter-governmental fiscal ties, as a design feature of fiscal decentralization, influenced the implementation and effects of fiscal reforms in Uganda. This article deconstructs Uganda's intergovernmental fiscal relations model by bringing together some of the key elements of intergovernmental fiscal relations that are critical to the design and implementation of fiscal decentralization projects in Uganda. The discussion in this article explains the theory that underpins intergovernmental relations and the difficulties of relational concerns in Uganda's conceptualization and implementation of fiscal decentralization. It also defines the various concepts of intergovernmental fiscal relations and considers the consistency of the key characteristics of fiscal decentralization theory and practice. The article concludes with a reflection on the design and operational features essential to enable intergovernmental fiscal relations that positively influence service delivery.

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5

Mello, Luiz R. "Intergovernmental Fiscal Relations: Coordination Failures and Fiscal Outcomes." Public Budgeting Finance 19, no. 1 (March 1999): 3–25. http://dx.doi.org/10.1046/j.0275-1100.1999.01154.x.

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6

Ставерская, Татьяна Александровна, and Ірина Львівна Шевчук. "Reforming intergovernmental fiscal relations in Ukraine." ScienceRise 6, no. 3 (11) (June 29, 2015): 29. http://dx.doi.org/10.15587/2313-8416.2015.45276.

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7

Cuevas, Alfredo. "Reforming Intergovernmental Fiscal Relations in Argentina." IMF Working Papers 03, no. 90 (2003): 1. http://dx.doi.org/10.5089/9781451851410.001.

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8

Shieh, Shawn, and Roy Bahl. "Fiscal Policy in China: Taxation and Intergovernmental Fiscal Relations." CrossRef Listing of Deleted DOIs 30, no. 2 (2000): 113. http://dx.doi.org/10.2307/3331090.

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9

Smith, Scott M., Phillip J. Bryson, and Gary C. Cornia. "Intergovernmental Fiscal Relations in the Czech Republic." Eastern European Economics 48, no. 2 (March 2010): 74–86. http://dx.doi.org/10.2753/eee0012-8775480205.

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10

Zhiyong, Yang. "Local-central Intergovernmental Fiscal Relations of China." Journal of Tax Reform 3, no. 2 (2017): 92–102. http://dx.doi.org/10.15826/jtr.2017.3.2.033.

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11

Dabla-Norris, Era. "Issues in Intergovernmental Fiscal Relations in China." IMF Working Papers 05, no. 30 (2005): 1. http://dx.doi.org/10.5089/9781451860498.001.

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12

de Mello, Luiz R. "Fiscal Decentralization and Intergovernmental Fiscal Relations: A Cross-Country Analysis." World Development 28, no. 2 (February 2000): 365–80. http://dx.doi.org/10.1016/s0305-750x(99)00123-0.

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13

Ezeudu, Tochukwu S. "Exploring the Complexities of Fiscal Federalism and Intergovernmental Relations in Nigeria." International Journal of Research and Innovation in Social Science VII, no. VIII (2023): 787–806. http://dx.doi.org/10.47772/ijriss.2023.7857.

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This study explores the complexities of fiscal federalism and intergovernmental relations in Nigeria and their implications for development, resource allocation, and governance. It examines various aspects including revenue generation, resource allocation, policy implementation, intergovernmental disputes, and theoretical perspectives. The research design involved a combination of qualitative and quantitative approaches, utilizing thematic analysis of secondary data and statistical analysis of survey data. The findings reveal disparities in revenue allocation among the geo-political zones, highlighting the need for equitable resource distribution and balanced development. Effective intergovernmental collaboration and cooperation are crucial for addressing challenges in policy implementation and improving service delivery. Strengthening institutional capacity and implementing conflict resolution mechanisms are recommended to foster harmonious intergovernmental relations. The study emphasizes the importance of revisiting revenue allocation formulas, promoting revenue diversification, and enhancing intergovernmental dialogue and collaboration. It also recommends capacity-building initiatives to overcome implementation challenges and the establishment of clear dispute-resolution frameworks. The research contributes to the existing body of knowledge on fiscal federalism and intergovernmental relations in Nigeria, providing insights for policymakers and stakeholders. These findings and recommendations aim to enhance fiscal federalism, improve service delivery, and achieve inclusive and sustainable development across Nigeria. By implementing these measures, Nigeria can strengthen its governance framework, foster intergovernmental cooperation, and ensure the well-being of its citizens.

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14

Chanie, Paulos. "Clientelism and Ethiopia's post-1991 decentralisation." Journal of Modern African Studies 45, no. 3 (July 16, 2007): 355–84. http://dx.doi.org/10.1017/s0022278x07002662.

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ABSTRACTThis article addresses the question of why Ethiopia's post-1991 decentralisation reform is not taking the desired direction of matching diverse needs with available resources and creating accountable, responsive and autonomous regional governments. Given regional governments' relatively diverse socio-economic positions, the intention of the reform to create autonomous regions with devolved administrative, fiscal and political power is appropriate. Nonetheless, the implementation of the elements of the reform – expenditure assignment, revenue assignment, intergovernmental fiscal transfer and sub-national borrowing – is flawed. Existing studies that question the effectiveness of Ethiopia's devolution focus on political or fiscal aspects, and fail to link the de facto centre-region political power relationship with intergovernmental fiscal relations. This article, based on detailed field research in three regional governments, argues that the flawed intergovernmental fiscal relations reform is best explained by the clientelistic relationship between central and regional political parties.

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15

Ruel, Teresa, Noémia Bessa Vilela, Natacha Jesus Silva, and Zan Jan Oplotnik. "Intergovernmental Coordination in Portugal." Studia Iuridica Lublinensia 32, no. 5 (December 31, 2023): 31–42. http://dx.doi.org/10.17951/sil.2023.32.5.31-42.

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Relations between political units – levels of government – in a multilevel structure can be organized according to a range of institutions and processes. Intergovernmental relations suggest that the different levels of government interact with their political actors, namely executives, parliaments, or political parties. The research studies on this topic have concentrated attention on federal systems, and unitarian systems have been neglected. Next to that it must be stressed, that to exercise the competences of the decentralised levels there must be some sort of fiscal autonomy. Without fiscal autonomy, there can be no autonomy for subnational level of governments. Portugal illuminates this landscape. The intergovernmental relation or coordination between the Portugal mainland and the regional governments (Azores and Madeira) are mainly informal, so far. In this paper, we intend to explore and understand the role of political actors in such intergovernmental coordination and the institutional mechanisms they promote to that coordination.

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16

Ma, Jun. "The Reform of Intergovernmental Fiscal Relations in China." Asian Economic Journal 9, no. 3 (November 1995): 205–32. http://dx.doi.org/10.1111/j.1467-8381.1995.tb00166.x.

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17

Hickey, Alison. "HIV/AIDS Spending Policy and Intergovernmental Fiscal Relations." South African Journal of Economics 70, no. 7 (September 2002): 597–605. http://dx.doi.org/10.1111/j.1813-6982.2002.tb01193.x.

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18

amusa, hammed, and philemon mathane. "SOUTH AFRICA'S INTERGOVERNMENTAL FISCAL RELATIONS: AN EVOLVING SYSTEM." South African Journal of Economics 75, no. 2 (June 2007): 265–92. http://dx.doi.org/10.1111/j.1813-6982.2007.00121.x.

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19

Arora, Vivek B., and John Norregaard. "Intergovernmental Fiscal Relations: The Chinese System in Perspective." IMF Working Papers 97, no. 129 (1997): 1. http://dx.doi.org/10.5089/9781451934816.001.

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20

Hassan, Abdurrahman Ahmed, and Wilson Muna. "Fiscal Transfer n Intergovernmental Relations: A Case of Wajir County, Kenya." International Journal of Current Aspects 6, no. 3 (October 31, 2022): 161–74. http://dx.doi.org/10.35942/ijcab.v6i3.286.

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The declaration of the constitution 2010 was proposed to change the predominant socio-political plan in Kenya. The constitution expects to achieve fiscal changes by evenhanded dispersion of assets to advance improvement strategies and administrations that are customized to local needs. Different laws and strategies, for example, the Public Finance Management Act of 2012 and the County Government Act of 2012 means to ensure, advance and authorize the execution of these standards in the 47 counties Regardless of all these changes, fiscal transfer has been facing challenging issues in the devolution cycle in Kenya, creating broad discussions among different partners especially between the devolved units and national government. This study aimed at exploring the effects of fiscal transfers on intergovernmental relations in Wajir County, with the aim of providing sustainable recommendations on the research topic at hand. The study objectives were to assess the impacts of the amount allocated, timely disbursement, procedure of and national government fiscal control measures on intergovernmental relations in Kenya. This study depends on the theory of fiscal decentralization by that analyzes the channels through which fiscal decentralization influences intergovernmental relations and the fiscal control theory. The survey utilized descriptive research design and target targeted region government officials and chosen officials from Wajir County and the staff of Wajir County. The primary data was collected using semi-structured questionnaires and analyzed both qualitatively and quantitatively. Quantitative data was analyzed using clear measurements which incorporated; rates, frequencies, mean and standard deviation. For qualitative data, it got analyzed using thematic analysis. The study found out that resource allocated, timely disbursement of resources and procedure of allocation of resources significantly affected fiscal transfers on intergovernmental relations in Wajir County. On the other hand, national government fiscal control measures had an insignificant effect on the intergovernmental relations in Wajir County. The study recommends that county governments and the national government should look for ways of ensuring adherence to policies and also come up with mechanisms of developing new policies regularly, Resource allocation to various activities should be enhanced and that the health departments should allocate significant amounts to non- recurrent expenditure, amount of resources should be improved through regular trainings and Governance structures should be established with a clear chain of command and they should incorporate all the stakeholders involved.

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21

Klimanov, V., and A. Lavrov. "Intergovernmental Fiscal Relations in Russia in the Present Time." Voprosy Ekonomiki, no. 11 (November 20, 2004): 111–25. http://dx.doi.org/10.32609/0042-8736-2004-11-111-125.

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The article considers the main changes in the intergovernmental fiscal relations in Russia in the beginning of the 2000s and current problems of the realization of the governmental Program of the Development of Fiscal Federalism in the Russian Federation till 2005. The experience of forming several funds for financial aid to sub-national budgets in the federal budget is examined, financial issues of the reform of federal relations and local self-government are analyzed.

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22

López-Laborda, Julio, and Antoni Zabalza. "Intergovernmental Fiscal Relations: The Efficiency Effect of Taxes, Transfers, and Fiscal Illusion." Environment and Planning C: Government and Policy 33, no. 1 (January 2015): 136–62. http://dx.doi.org/10.1068/c12284r.

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23

MCLURE,, CHARLES E. "ELECTRONIC COMMERCE, STATE SALES TAXATION, AND INTERGOVERNMENTAL FISCAL RELATIONS." National Tax Journal 50, no. 4 (December 1, 1997): 731–49. http://dx.doi.org/10.1086/ntj41789713.

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24

Lunina, Inna. "Options of Intergovernmental Fiscal Relations Reform in the Ukraine." Ekonomika 85 (January 30, 2009): 19–28. http://dx.doi.org/10.15388/ekon.2009.0.5120.

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Reform of the system of public finance is a key problem in the transformation processes of the Ukraine’s economy. Development of efficient methods of financial policy is especially important in the context of strategic challenges of economic growth, the competitiveness of the national economy, and convergence of the level of socio-economic development between different regions of the country. Most elements of the modern system of the Ukraine’s public finance were formed as far back as during the Soviet era, under the conditions of command and administrative economy, when neither the state budget, nor the local ones played any active role, but were a mere monetary reflection of the plans of socio-economic development. On the other hand, in market economies, public finance plays an important role in the provision of economic growth and efficient use of national economic resources, as well as in the solution of the problems related to social equity.During recent years, the attempt to reform intergovernmental fiscal relations in the Ukraine have failed either to create a well-balanced system for the distribution of powers between central state authorities and local government, or to elaborate adequate and transparent mechanisms for the formation of local budgets. The reason is that most problems of the local budgets are mostly treated by policy makers and local authorities in the context of the need to provide local budgets with “sufficient” financial resources.We emphasize that creation of an efficient budget system is not limited to a mere re-distribution of revenues between central and local budgets. Investigation of theoretic and methodological foundations of the development of the components of the system of public finance and intergovernmental fiscal relations in the Ukraine let us conclude that such development should be based on the use of economic principles and criteria as to the distribution of powers between the central authorities and local government. Furthermore, a consistent fiscal policy is needed, which would promote not only the convergence between the local budgets’ expenditures, but also, and first of all, the regions’ socio-economic development.

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25

Wallich, Christine I., and Ritu Nayyar. "Russia’s Intergovernmental Fiscal Relations: A Key to National Cohesion." Challenge 36, no. 6 (November 1993): 46–52. http://dx.doi.org/10.1080/05775132.1993.11471703.

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26

International Monetary Fund. "Iraq: Considerationson Intergovernmental Fiscal Relations for the Constituent Assembly." IMF Working Papers 05, no. 69 (2005): 1. http://dx.doi.org/10.5089/9781451860887.001.

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27

Döckel, J. A., and O. Somers. "A framework for intergovernmental fiscal relations in South Africa." Development Southern Africa 9, no. 2 (May 1992): 139–52. http://dx.doi.org/10.1080/03768359208439629.

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28

Юсупова, Р. А. "Intergovernmental Fiscal Relations in World Practice: the Experience of India." Экономика и управление: научно-практический журнал, no. 3(171) (June 22, 2023): 60–65. http://dx.doi.org/10.34773/eu.2023.3.10.

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В статье приведены некоторые данные по федеративным государствам мира и рассматривается развитие межбюджетных отношений в Индии, экономика которой на сегодняшний день является пятой по размерам в мире. Интерес многих зарубежных и российских ученых к построению федерализма и межбюджетных отношений в Индии вызван тем, что ей удается сохранять государственное единство страны, невзирая на многонациональность и напряженность на религиозной почве в отдельных штатах. Проведен анализ специфики налоговых поступлений в центральный бюджет и в бюджет штатов. Проведен анализ структуры межбюджетных трансфертов, выявлено различие формирования бюджетов штатов Индии и бюджетов субъектов Российской Федерации. В статье показаны особенности межбюджетных трансфертов от центрального бюджета к бюджетам муниципальных образований в Индии. The article presents some data on the federal states of the world and examines the development of intergovernmental fiscal relations in India, whose economy is currently the fifth largest in the world. The interest of many foreign and Russian scientists in building federalism and intergovernmental fiscal relations in India is due to the fact that India manages to maintain the state unity of the country, despite the multinationality and despotism in individual states. The analysis of the specifics of tax revenues to the central budget and to the state budget was carried out. The structure of intergovernmental transfers is considered, which showed that the state budget is mainly formed from tax revenues, which cannot be said about the budgets of the regions in the Russian Federation. The article shows the features of intergovernmental transfers from the central budget to the budgets of municipalities in India.

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29

Stauffer, Thomas P. "Intergovernmental Fiscal Relations in Fragmented Societies—The Case of Switzerland." Environment and Planning C: Government and Policy 19, no. 2 (April 2001): 207–22. http://dx.doi.org/10.1068/c0054.

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In Switzerland intergovernmental fiscal relations have evolved gradually over 150 years. Like other institutions they reflect first of all the comparatively successful attempt to hold together a society fragmented with respect to linguistic and religious diversity along territorial lines. This system is marked by strong territorial decentralization both of taxing powers and expenditure assignments and by low equalizing incidence in general combined with important redistribution in cases of high symbolic value. However, both the internal demographic changes and the pattern of immigration in the last 50 years bring into question the sustainability of the present arrangements. Therefore, federal fiscal equalization is under review. It remains to be seen, if the outcome will sufficiently take into account the new forms of fragmentation in Switzerland.

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30

Boex, Jameson, and Jorge Martinez-Vazquez. "The Determinants of the Incidence of Intergovernmental Grants: A Survey of the International Experience." Public Finance and Management 4, no. 4 (December 2004): 454–79. http://dx.doi.org/10.1177/152397210400400401.

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Although the presence of objective formula-based grants is an important component of a stable, equitable and efficient system of intergovernmental fiscal relations, the final incidence of grants is not always according to what is stated in the formula because there are other intervening institutional factors. Furthermore, the intergovernmental grant mechanism itself is often a function of the same interests or forces that ultimately drive the incidence of grant resources. This paper relates the horizontal allocation of intergovernmental grants directly to their potential underlying determinants, including normative policy issues, voter choice arguments and political considerations. An international comparison of empirical incidence studies reveals that besides local expenditure needs and local fiscal capacity, other factors including political influence and a jurisdiction's size play important and consistent roles in determining the horizontal allocation of per capita intergovernmental grants.

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31

Ndamsa D. Thomas, Mbiydzenyuy Courage Sevidzem, and Tangwa M. Wiykiynyuy. "Fiscal Decentralization and Intergovernmental Fiscal Relations in Sub-Saharan Africa: A Critical Literature Survey and Perspectives for Future Research in Cameroon." PanAfrican Journal of Governance and Development (PJGD) 3, no. 2 (August 30, 2022): 166–93. http://dx.doi.org/10.46404/panjogov.v3i2.3944.

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Much literature exists on fiscal decentralization and intergovernmental fiscal relations in sub-Saharan Africa, and some of the very salient policy actions that have impacted local government development have emerged from such literature. The developing world, including sub-Saharan Africa (SSA), has markedly promoted fiscal decentralization in the last three decades. However, many important aspects of fiscal decentralization in SSA and Cameroon, in particular, have not been addressed by existing literature. The main objective of this review paper is, therefore, to identify the literature gaps and design an agenda for future research in the areas of fiscal decentralization and intergovernmental fiscal relations that has the potential to impact policy and spur development in Cameroon. A qualitative research methodology (content analysis) is used to gather, group, and offer a critical look at existing literature on the benefits of fiscal decentralization and intergovernmental fiscal relations in sub-Saharan Africa. It uses an integrative review and a standardized approach of abstracting appropriate information from each article and performing an appropriate analysis of the literature survey of a few decentralized countries in SSA as the population focused on in the primary studies. This review paper recommends that areas for further research on FD in Cameroon should include: Types of funding autonomy desired by local government councils in Cameroon; Revenue sharing formulas that are good for Cameroon’s economic development; How central government transfers enhance local revenue mobilization in councils which share the same political affiliation as the ruling party compared to those who do not. Studies that point to new ways of generating supplementary financing at the local level in Cameroon to match the increased responsibilities due to decentralization are still rare. The percentage of shares of central government revenue transfers to local communities is necessary to reduce poverty and inequality, and what agency and criteria should be put in place to control the execution of these transfers? The above recommendations of this review paper will greatly inform theory, policy, and practice on fiscal decentralization realities in SSA as a whole and Cameroon in particular.

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32

Проць, Наталія, and Тарас Костенюк. "INTERBUDGETARY RELATIONS IN THE SYSTEM OF BUDGET REGULATION." Economic journal of Lesya Ukrainka Volyn National University 4, no. 36 (January 7, 2024): 57–65. http://dx.doi.org/10.29038/2786-4618-2023-04-57-65.

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Introduction. The article is devoted to the study of the essence of interbudgetary relations in the system of budgetary regulation, key aspects of their regulation, instruments of interbudgetary relations and their application in Ukraine under martial law. The purpose of the article. The purpose and objective of the article is to study the essence and relevance of the problem of formation of interbudgetary relations under martial law. Results. The author analyzes the approaches and defines various aspects of the essence of intergovernmental fiscal relations based on the literature. The characteristics of different approaches to the interpretation of the essence of the concept of ‘intergovernmental fiscal relations’ are presented. The mechanism of horizontal equalization of the tax capacity of the territory is outlined according to the Budget Code of Ukraine. The mechanism of transferring intergovernmental transfers from the state budget to local budgets and intergovernmental transfers between local budgets is determined. The author considers the types of subsidies and subventions provided from the State budget to local budgets. Their amounts are analyzed. It is proved that the system of horizontal financial equalization redistributes financial resources in favor of those local authorities which have an imbalance and provides partial compensation for the losses of local budgets of territorial communities from the lack of personal income tax. Conclusions. It is concluded that the financial basis for the development of any state is budgetary funds. Interbudgetary relations are the main instrument for ensuring the proper functioning of the national budget system.

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33

V. AJULOR, Omoniyi, and Busayo Q. IBIKUNLE. "Fiscal Allocation and Intergovernmental Relations in the Nigeria’s Fourth Republic." International Journal of Public Policy and Administration Research 8, no. 1 (2021): 10–20. http://dx.doi.org/10.18488/journal.74.2021.81.10.20.

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34

Duan, Xiaolin. "Intergovernmental Fiscal Relations and Military Spending in China, 1980–2013." China: An International Journal 15, no. 3 (August 2017): 77–99. http://dx.doi.org/10.1353/chn.2017.0029.

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35

QIAN, Jiwei. "Increasing Government Social Expenditure and Intergovernmental Fiscal Relations in China." East Asian Policy 09, no. 04 (October 2017): 101–11. http://dx.doi.org/10.1142/s1793930517000393.

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In 2016, the Chinese government spent about 37% of total government expenditure on social policy areas. With demographic changes and new government initiatives, this spending is likely to increase further. Local fiscal capacity is insufficient to fulfil this responsibility. To remedy, two recent policy initiatives have been introduced including reallocating expenditure responsibility between central and local governments and encouraging the entry of the private sector to share some outlays of the social programmes.

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36

Mikhaylova, A. A., and E. N. Timushev. "Concept of Vertical Fiscal Imbalance in the Analysis of Fiscal Sustainability at the Regional Level." Financial Journal 13, no. 6 (2021): 98–116. http://dx.doi.org/10.31107/2075-1990-2021-6-98-116.

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The paper analyzes the concept and indicator of vertical fiscal imbalance (VFI) and its capability in assessing the creditworthiness (debt sustainability) of Russian regions. It is found that VFI does not replace other indicators of debt and broader fiscal sustainability, but complements them by providing diagnostics of the balance of incoming and outgoing intergovernmental transfers in addition to the balance of expenditures and revenues (budget deficit). Vertical fiscal imbalance has a close inverse pair correlation with the share of own (tax and non-tax) revenues and fiscal capacity, and can therefore reflect creditworthiness (along with the amount of debt and capital expenditures). Technically, it is advisable to carry out an analysis using VFI with a recalculation accounting for subventions. It is concluded that vertical fiscal imbalance is an important element of the methodology of diagnosing fiscal sustainability. Further study of features of the concept, as well as the use of VFI in the analysis and regulation of intergovernmental relations, suggests a promising outlook.

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37

VOZNIAK, Halyna. "FEATURES OF INTERGOVERNMENTAL RELATIONS IN THE CONTEXT OF ACHIEVING FINANCIAL VIABILITY OF LOCAL COMMUNITIES." WORLD OF FINANCE, no. 2(51) (2017): 17–28. http://dx.doi.org/10.35774/sf2017.02.017.

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Introduction. In the conditions of the implementation of the government’s decentralization reform, local communities received the real opportunities for increasing the resources which can be used for development. One of the conditions, which provides their economic development, is to create an effective system of intergovernmental relations, aimed to optimizing fiscal decentralization and clear definition of the powers of local government. The increasing interest to the problem of expanding of local communities financial capacity caused by the necessity to find improved mechanisms for incomes separation between the elements of the budget system and types of budgets. Purpose. The purpose of this article is to study of intergovernmental relations in the context of achieving financial viability of local communities and to summarize the preliminary results of the reform. Results. The features of intergovernmental relations in local government reform in Ukraine are highlighted. The fiscal innovations, which extends the autonomy principles of local budgets, reallocates expenditure responsibilities between levels of government and creates conditions for intensification of the process of voluntary association of municipalities, have been analyzed. The first phase of fiscal decentralization in Ukraine has been estimated. It has been shown that despite the strengthening of the solvency of local budgets, the negative trends is intensified: excessive centralization of budgetary decisions; imperfect distribution of functional responsibilities and rights between the central and local governments; low human resource capacity of the community; low financial autonomy of local government and so on. The risks of the further deepening the fiscal decentralization have been justified. Conclusions. It was suggested the directions for increasing financial capacity of local communities in the introduction of industry standards of public services, which should increase the efficiency of planning and using of public funds at all levels; in the improving the basic and reverse subsidies calculations and in the estimation the risks of the fiscal decentralization.

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38

Vezbergaite, Ieva. "Decentralisation Policies, Subnational Autonomy and Federal Executive Power." Hrvatska i komparativna javna uprava 16, no. 1 (March 9, 2016): 55–76. http://dx.doi.org/10.31297/hkju.16.1.2.

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Decentralisation is assumed to benefit subnational government by increasing its autonomy from central government. This paper challenges this assumption by arguing that decentralisation can have mixed effects on vertical intergovernmental relations (national-subnational). Some decentralisation policies may result in greater subnational autonomy from national government, while some decentralisation policies may paradoxically increase a subnational unit’s dependence on national government. By deconstructing decentralisation into its administrative, fiscal and political nature, and by identifying different patterns of fiscal and administrative decentralisation, the paper examines decentralisation policies in Mexico and Brazil. Although both countries have undergone decentralisation, its nature and patterns were very different and explain the different intergovernmental relations that resulted in each country. Brazil’s decentralisation led to increased subnational autonomy, while Mexico’s preserved or even increased federal executive power.

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Kadochnikov, P., S. Sinelnikov-Murylev, I. Trunin, and S. Chetverikov. "Redistribution of Regional Incomes within the Framework of the System of Interbudgetary Relations in Russia." Voprosy Ekonomiki, no. 10 (October 20, 2003): 77–93. http://dx.doi.org/10.32609/0042-8736-2003-10-77-93.

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The authors analyze the equalization properties of the present system of resource allocation among budgets of different levels in Russia (allocation of tax revenue and intergovernmental transfers). They consider the actual impact of the following federal fiscal instruments on the regional income distribution: the system of intergovernmental transfers, the system of federal tax revenue sharing between federal and regional budgets and the federal net tax on the region.

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Timushev, Evgeny. "Drivers of Fiscal Resources at the Local Level in Russia: Role of Institutions Reflected in Regional Debt." Journal of Political Science: Bulletin of Yerevan University 1, no. 3 (December 29, 2022): 60–72. http://dx.doi.org/10.46991/jops/2022.1.3.060.

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The paper seeks to clarify the consequences of fiscal institutions and centralization of intergovernmental relations in Russia related to regional debt sustainability and intraregional fiscal decentralization. The consolidated regional debt is considered to be the indicator that incorporates various features of institutional framework of the Russian budgetary system, while local fiscal decentralization reflects the number of fiscal resources at the local level. The relationship between governmental debt sustainability and fiscal decentralization is known to be a complex phenomenon. Yet under the analytical framework of this research, I show that the decrease of intraregional fiscal decentralization in Russia is attributable to the growing regional debt. Essentially, I conclude that centralization of intergovernmental relations in Russia leaves little room for maneuver for regional authorities and lead both to growing risk of debt sustainability and shrinking number of fiscal resources at the local level. It is found that more prosperous Russian regions exhibit higher fiscal decentralization. This finding reinforces the established theory. However, in the rich northern regions of Russia dependent on oil, gas and other commodities the decentralization is relatively high, so some theoretical predictions seem to be misleading. Those unobserved factors remain to be investigated. Further research agenda consists of conducting calculations based not just on pooled but panel data. It will help considering characteristics of each region. Furthermore, the results need to be reassessed for different indicators of fiscal decentralization.

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Чечетова Н. Ф., Чечетова-Терашвілі Т. М., and Лелюк Н. Є. "ФІНАНСОВА СКЛАДОВА ДЕЦЕНТРАЛІЗАЦІЇ: СУЧАСНИЙ СТАН ТА ТЕНДЕНЦІЇ РОЗВИТКУ." World Science 3, no. 5(45) (May 31, 2019): 22–27. http://dx.doi.org/10.31435/rsglobal_ws/31052019/6521.

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The article analyzed the results of reform fiscal decentralization. Investigated the combined budget figures of communities that already have a direct relationship with the state budget. The state of intergovernmental relations. The main problematic aspects of fiscal decentralization reforms. Grounded key areas to improve the mechanism of fiscal adjustment and offered practical recommendations aimed at solving urgent problems of further implementation of reforms. Direction of future research is to assess the budgetary risks in the context of the reform of fiscal decentralization.

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Федченко, Костянтин Анатолійович. "Mechanisms for reforming intergovernmental fiscal relations in conditions of economic instability." JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS, no. 4(82) (December 28, 2017): 135–38. http://dx.doi.org/10.26642/jen-2017-4(82)-135-138.

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Shu-Yun, Ma. "Listing Chinese Enterprises in Hong Kong and China’s Intergovernmental Fiscal Relations." Problems of Post-Communism 50, no. 6 (November 2003): 28–37. http://dx.doi.org/10.1080/10758216.2003.11656061.

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Stewart, Jenny. "Fiscal dependence, policy autonomy: Some problems in intergovernmental relations in Australia." Australian Journal of Political Science 26, no. 3 (November 1991): 535–44. http://dx.doi.org/10.1080/00323269108402166.

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ARACHI, GIAMPAOLO, and ALBERTO ZANARDI. "Designing Intergovernmental Fiscal Relations: Some Insights from the Recent Italian Reform." Fiscal Studies 25, no. 3 (September 2004): 325–65. http://dx.doi.org/10.1111/j.1475-5890.2004.tb00542.x.

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Lim, Hyunjong. "A Study on the Legal System of Cooperative Intergovernmental Fiscal Relations." Public Law 51, no. 4 (June 30, 2023): 59–88. http://dx.doi.org/10.38176/publiclaw.2023.6.51.4.059.

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Blom-Hansen, J. "Macroeconomic Control of Subcentral Governments: Experience from the USA and Scandinavia." Environment and Planning C: Government and Policy 16, no. 3 (June 1998): 323–40. http://dx.doi.org/10.1068/c160323.

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Subcentral governments have gradually become more and more important in the general level of public economic activity in Western nations, To an increasing extent, macroeconomic management implies that the economic activity of subcentral governments is taken into account. But how can central governments coordinate the economic activity of numerous subcentral governments? What kind of intergovernmental arrangement is necessary? The author argues that fiscal federalism, the traditional approach to this problem, cannot answer these questions satisfactorily. The focus of fiscal federalism is on economic incentives in intergovernmental relations. The author argues that this is not sufficient. Fiscal federalism must be supplemented by a focus on political methods of influence. An analysis of Scandinavian and US ways of involving subcentral governments in macroeconomic management shows that the role played by subcentral government associations is crucial in the effectiveness of macroeconomic management.

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Shirai, Sayuri. "The Impact of Intergovernmental Transfers in the Japanese Local Government Fiscal System." Asian Economic Papers 4, no. 2 (June 2005): 26–58. http://dx.doi.org/10.1162/asep.2005.4.2.26.

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Since the 1990s, a decline in local revenue caused by sluggish economic growth and an increased tendency for local governments to implement expansionary fiscal policies on behalf of Japan's central government have given rise to a growing gap between autonomous revenue and total expenditure. This has caused a rapid increase in various intergovernmental transfers, particularly to lowincome local governments, leading to excessive and unproductive spending. Within a cash-based settlement accounting system, the fiscal positions of low-income prefectures have become superior to those of high-income ones, giving the impression that the former are fiscally sounder than the latter. Decentralization initiatives should take these problems of the existing system into account.

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Smith, Scott M., Phillip J. Bryson, and Gary C. Cornia. "The view from city hall: Local perceptions of intergovernmental fiscal relations in the Czech Republic." Communist and Post-Communist Studies 44, no. 1 (February 26, 2011): 99–110. http://dx.doi.org/10.1016/j.postcomstud.2011.01.009.

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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.

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Preobrazhenskii, B. G., V. V. Syroizhko, O. V. Spitsyna, and N. V. Kudinova. "The development of municipalities in the context of intergovernmental allocation at the meso-level." Regional Economics: Theory and Practice 18, no. 6 (June 16, 2020): 1101–19. http://dx.doi.org/10.24891/re.18.6.1101.

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Subject. This article deals with the issues of fiscal relations arising from the interaction of regional and local authorities and the imbalances in inter-budget allocations at the meso-level, in particular. Objectives. The article aims to analyze the regional practices of allocation of tax powers and budget transfers, and justify changes in the legal documents aimed at fiscal equalization of municipalities. Methods. For the study, we used the methods of logical and comparative analyses. Results. The article identifies determinants of unsustainable development of municipalities, formulates and argues in favor of changes that should be made to the system of allocation and distribution of budget transfers and tax powers in order to improve the well-being of citizens. Conclusions. The uneven socio-economic development of municipalities and their heterogeneity are due to significant differentiation in the fiscal capacity and asymmetry in the distribution of fiscal powers between the levels of regional and municipal governments. The main condition for the sustainable development of municipalities is the redistribution of expenditure powers and income sources in the area of inter-budgetary relations in favor of municipal authorities.

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