Journal articles on the topic 'Revenus municipaux'
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Hinojosa Montalvo, José, and Juan Antonio Barrio Barrio. "Las sisas en la Gobernación de Orihuela durante la Baja Edad Media." Anuario de Estudios Medievales 22, no. 1 (April 2, 2020): 535. http://dx.doi.org/10.3989/aem.1992.v22.1081.
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Dans cet article nous étudions les origines et les caractéristiques des accises dans le gouvernement d'Orihuela, pendant le bas Moyen Age, en analysant l'impôt municipal le plus important du Moyen Age valencien. La fiscalité municipale a suscité peu d'intérêt dans l'historiographie valencienne, ce qui nous amène, sans sortir de l'époque pendant laquelle elle surgit, à présenter une première étude en profondeur du principal impôt dont se nourrirent les coffres municipaux du gouvernement d'Orihuela pendant le XIVeme et le XVeme siècle, dans le contexte de la conquête de la Sardaigne et de l’aide financière que reçut Jaume II des (de la part) municipalités valenciennes. Le monarque leur concéda la possibilité de pouvoir imposer une taxe sur la vente au détail de produits de consommation, ce qui au siècle suivant atteindra une grande importance (un grand développement). Ces revenus formaient la plus grande partie des revenus des municipalités de la juridiction d'Orihuela (gouvernement).
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Lanthier, Pierre, and Normand Brouillette. "Shawinigan Falls de 1898 à 1930." Articles 19, no. 1 (August 5, 2013): 42–55. http://dx.doi.org/10.7202/1017577ar.
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Shawinigan Falls vit le jour au tout début du siècle dans un milieu rural grâce à l’initiative d’une société de production d’électricité, la Shawinigan Water and Power Co. (SWP). Cette dernière en effet, ne se contenta pas d’attirer près de sa centrale électrique d’importantes entreprises de transformation; elle intervint également de façon décisive dans le développement du nouvel espace urbain. Les auteurs analysent l’implication de la SWP et des autres compagnies dans le développement de la ville et constatent que, malgré son importance, cette implication ne parvint pas avant 1920 à assurer des services municipaux adéquats. Dans un second volet, ils s’intéressent à l’émergence d’une petite bourgeoisie locale, laquelle, nullement inféodée aux grandes entreprises, les amena à contribuer de façon plus équitable aux revenus municipaux. Les auteurs concluent que Shawinigan Falls ne peut être assimilée à une ville de compagnie, tout comme sa croissance ne découle pas d’une forme quelconque de boostérisme. Le type de développement qu’à connu Shawinigan Falls, concluent les auteurs, résulte de la rencontre de deux univers sociaux.
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Mendo Carmona, Concepción. "Dehesas y ejidos en la Villa y Tierra de Madrid, a fines del siglo XV." Anuario de Estudios Medievales 20, no. 1 (April 2, 2020): 359. http://dx.doi.org/10.3989/aem.1990.v20.1154.
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La mince activité lainière qu'avait Madrid a relégué à l’arrière plan son élevage par rapport à celui d'autres municipes. L'élevage était pourtant abondant, mais orienté vers la consommation de la viande et l'utilisation des peaux. Cette importance apparaît surtout dans l'intérêt du Municipe à établir uni législation précise afin de protéger les zones de pâturage, les terrains communaux, les pacages et les ruisseaux que leur donnaient l'eau nécessaire. D'autre part, l'utilisation de ces pacages et de ces pâturages constituait une importante source de revenus pour le municipe, ce qui doublait l'intérêt à les défendre: maintenir leurs revenus et alimenter le bétail. Dans cet article, on parle aussi de la création, par le Municipe de Madrid, de nouveaux pâtureaux au moment de l'expansion économique et démographique. Tout d'abord l'utilisation de terrains pour le pâturage et ensuite l'organisation de tout le territoire de la Haute Extrémadure, monts Béjar et de Grédos en communautés, municipes et campagnes, supposa un enrichissement. Il affecta non seulement des biens communaux, mais aussi des biens municipaux et particuliers, étant donné que les dispositions municipales et seigneuriales faisaient une différence entre les habitants de la Ville et ceux de la campagne ou les vassaux d'un seigneur, en ce qui concernait l'utilisation de ces terrains pour les labours, la chasse, la pêche ou comme pâturages et ressources forestières. D'autre part, cette utilisation assurait le peuplement de cette zone.
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Collantes de Terán Sánchez, Antonio. "Los estudios sobre las haciendas concejiles españolas en la Edad Media." Anuario de Estudios Medievales 22, no. 1 (April 2, 2020): 323. http://dx.doi.org/10.3989/aem.1992.v22.1073.
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Le but de cet article est de présenter la bibliographie de la fiscalité et des biens municipaux pendant les règnes espagnols du Mayen Age. Ce travail se justifie par le manque d'ouvrages de synthèse, la multitude de travaux qui ont vu le jour ces dernières années et leur dispersion. Le premier paragraphe reprend la publication des sources. Dans le coeur même de l'ouvrage on présente, en premier lieu, les histoires urbaines, leur dédiant quelques chapitres ou paragraphes, faisant la distinction entre celles qui envisagent la perspective institutionnaliste ou celles done les visions sont plus ou moins générales. Puis suivent les travaux spécifiques. On traite en premier lieu de ceux qui offrent une analyse plus complète, aussi bien sur le plan des institutions comme des recours et dépenses, pour passer ensuite à un paragraphe traitant d'aspects plus concrets, entre autres ceux centrés sur les comptabilités, ceux traitant de certains types de revenus ou même des institutions elles-mêmes. Ou conclue par des références à des travaux qui portent leur attention sur les aspects politiques de la fiscalité.
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Reddy, Dr P. Raji. "ANALYSIS OF MUNICIPAL FINANCES OF WARANGAL MUNICIPAL CORPORATION." International Journal of Research in Commerce and Management Studies 05, no. 01 (2023): 104–14. http://dx.doi.org/10.38193/ijrcms.2023.5106.
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This paper analyses the pattern of total income and total expenditure of Greater Warangal Municipal corporation during the period from 2015-16 to 2021-22 in terms of trends in the composition of capital receipt, revenue receipt, capital expenditure, revenue Expenditure, and allocation pattern as between different sectors, proportions of the plan and no plan expenditure and select performance indicators such as Gross surplus/Deficit or net surplus/Deficit of corporation. The results show that GWMC is faring better in terms of Gross surplus/Deficit and net surplus/deficit in all years. The major sources of capital receipts are state government grants and Central government grants while major sources of revenue receipts are tax revenues, non-tax revenues, deposits, and others. Budget estimates are shown not stable from year to year due to changes in the development schemes and central government contribution to the development of Warangal as a smart city.
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Haraldsson, Mattias. "When revenues are not revenues: the influence of municipal governance on revenue recognition within Swedish municipal waste management." Local Government Studies 43, no. 4 (May 3, 2017): 668–89. http://dx.doi.org/10.1080/03003930.2017.1322068.
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De Azevedo Marques Neto, Floriano, and Hendrick Pinheiro. "A impossibilidade de desvinculação de receita de doação ao Fundo Municipal da Criança e do Adolescente." Revista de Direito Administrativo 279, no. 2 (August 18, 2020): 59. http://dx.doi.org/10.12660/rda.v279.2020.82005.
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<p>The impossibility of untying donation revenues for the Child and Teenager Protection Fund</p><p> </p><p>RESUMO</p><p>Artigo exploratório-descritivo elaborado com o emprego de revisão bibliográfica que aborda a impossibilidade de desvinculação de receita de doação ao Fundo Municipal da Criança e do Adolescente (Fumcad). Analisa a regulamentação jurídica do Fumcad, com foco para as regras de vinculação e afetação deste fundo. Detalha a regra de desvinculação das receitas municipais, com foco para estabelecer seu alcance em relação às receitas de doação. Ao final, trata da questão da impossibilidade de desvinculação dos recursos de doação em face da proteção constitucional ao ato jurídico perfeito. Conclui-se que a regra constitucional de desvinculação das receitas municipais não atinge as receitas de doação, pois estas não são objeto de regra de vinculação legal, mas apenas bens destinados por ato de manifestação de vontade em uma doação com encargo, sendo a destinação contratual dos recursos protegida pela incidência da garantia do ato jurídico perfeito.</p><p> </p><p>ABSTRACT</p><p>It is a descriptive exploratory article elaborated from a bibliographical review that deals with the impossibility of untying donation revenues for the child and teenager protection fund. It addresses Fumcad’s legal regulation, focusing on the rules of earmarking and affectation in this fund. It details the municipal revenue untying rule, focusing on establishing its scope in relation to donation revenues. In the end, it deals with the impossibility of untying donation resources because of constitutional protection to the perfect legal act. It concludes that the constitutional rule of untying municipal revenues does not reach the donation revenues, as they are not the object of legal binding rule, only assets destined by manifestation of will in a donation with charge, being the contractual destination protected by the effect of the guarantee of the legal act.</p>
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Kumar, Naresh. "Revenue and Expenditure Pattern of Municipal Corporations of Punjab." Indian Journal of Applied Research 1, no. 7 (October 1, 2011): 61–66. http://dx.doi.org/10.15373/2249555x/apr2012/20.
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Trojanek, Maria. "COMMUNES’ REVENUES FROM LEASING RIGHTS TO USE MUNICIPAL PROPERTIES." JOURNAL OF INTERNATIONAL STUDIES 4, no. 1 (May 20, 2011): 81–88. http://dx.doi.org/10.14254/2071-8330.2011/4-1/8.
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Laily Nur Fitriani, Nuwun Priyono, and Agustina Prativi Nugraheni. "EFEKTIVITAS PAJAK RESTORAN DALAM UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH PADA KABUPATEN MAGELANG Tahun 2010-2020." Jurnal Ilmiah Manajemen, Ekonomi dan Bisnis 1, no. 2 (June 25, 2022): 48–56. http://dx.doi.org/10.51903/jimeb.v1i2.351.
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This study was done to determine the impact of the restaurant tax on Magelang Regency's local revenues. In 2010-2020, the descriptive quantitative approach is utilized to analyze restaurant tax target data, restaurant tax revenue realization data, and local revenue realization data. The research data consist of primary data in the form of notes on financial records and secondary data collected from BPPKAD Magelang Regency via observation, interviews, and documentation. The analysis reveals that the amount of efficacy of restaurant tax realization in 2010-2020 fluctuates significantly, with the maximum level of effectiveness occurring in 2014 at 148.49 percent. 2011 was the year with the lowest restaurant tax effectiveness, at 96.75 percent. The 2019 fiscal year had the biggest contribution to municipal revenue from restaurant tax at 4.54 percent, while the 2010 fiscal year had the lowest contribution at 1.92 percent.
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Zotovich, I. G., and M. N. Lukyanova. "Developing Organization and Management of Municipal Revenues in the Russian Federation." Vestnik of the Plekhanov Russian University of Economics 17, no. 6 (December 4, 2020): 118–27. http://dx.doi.org/10.21686/2413-2829-2020-6-118-127.
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Budget revenues of public-legal institutions form the financial base providing bodies of state power and local selfgovernance with cash necessary to perform their authorities on organizing overall development of economic and social spheres of territories. The article studies conditions of shaping budget revenue of municipal bodies and analyzes difficulties of municipal budget filling in view of national legislation. Problems in municipal administration work are shown, which are envisaged by the absence of stimuli to effective and efficient functioning of municipal clerks. Practices of participation (people’s) budgeting are described and the impact of this tool on budget revenue shaping is estimated. The article demonstrates possibilities of concession agreements and contracts of state-private partnership, which can decrease the burden on the municipal budget connected with projects dealing with repair and reconstruction of property. On the basis of materials studied by methods of comparative analysis, structural and dynamic analysis of local budget revenues, critical analysis, method of searching for new scientific categories and concepts, logical and deductive methods recommendations were worked out on issues of regulating the missing revenues (tax expenses) and introduction of digital technologies of tax administration.
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ACACHA-ACAKPO, Hortensia Vicentia. "Economic Increase and Concentration of Economics Activities in Secondary Markets in Cotonou: From 2013 to 2016." Research in Economics and Management 5, no. 3 (September 1, 2020): p172. http://dx.doi.org/10.22158/rem.v5n3p172.
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Accelerating municipal revenues is very important for good decentralization. In Benin, despite the difficulties, the municipality of Cotonou is trying to put in place mechanisms to significantly improve its income. Thus, this research aims to analyze the impact of the concentration of economic activities on the increase in non-revenue taxation in the city of Cotonou specifically on secondary markets from 2013 to 2016. Results from an estimate of an ARDL model show that, in the short term, market rights and revenues from public latrines have a positive impact on non-tax revenues. The effect of place rights on the market is not significant, while revenues from the operation of public latrines have a significant impact on non-tax revenues. In the long term, the study reveals that marketing rights have a positive effect on non-tax revenues, but not in a very significant way. Revenues from the operation of public latrines, on the other hand, still have a positive impact on non-tax revenues. It is therefore urgent to find adequate answers since marketing rights and public infrastructure revenues must be the driving force behind the growth of non-tax revenues and, in turn, total revenues.
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ACACHA-ACAKPO, Hortensia Vicentia. "Economic Increase and Concentration of Economics Activities in Secondary Markets in Cotonou: From 2013 to 2016." Research in Economics and Management 5, no. 4 (September 2, 2020): p50. http://dx.doi.org/10.22158/rem.v5n4p50.
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Accelerating municipal revenues is very important for good decentralization. In Benin, despite the difficulties, the municipality of Cotonou is trying to put in place mechanisms to significantly improve its income. Thus, this research aims to analyze the impact of the concentration of economic activities on the increase in non-revenue taxation in the city of Cotonou specifically on secondary markets from 2013 to 2016. Results from an estimate of an ARDL model show that, in the short term, market rights and revenues from public latrines have a positive impact on non-tax revenues. The effect of place rights on the market is not significant, while revenues from the operation of public latrines have a significant impact on non-tax revenues. In the long term, the study reveals that marketing rights have a positive effect on non-tax revenues, but not in a very significant way. Revenues from the operation of public latrines, on the other hand, still have a positive impact on non-tax revenues. It is therefore urgent to find adequate answers since marketing rights and public infrastructure revenues must be the driving force behind the growth of non-tax revenues and, in turn, total revenues.
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Sartina, Sartina, Sanusi Fattah, and Abdullah Sanusi. "Effectiveness and Efficiency Analysis of Mucipal Tax Revenue and Its Contribution toward Locally Generated Revenue in Sidereng Rappang District." Hasanuddin Journal of Business Strategy 3, no. 1 (January 29, 2021): 103–10. http://dx.doi.org/10.26487/hjbs.v3i1.420.
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The purpose of this research is to analyze the effectiveness and efficiency of the municipal tax revenues and their contribution towards original local government revenue in Sidenreng Rappang district. The study applied the descriptive quantitative method. The data obtained from the municipal tax revenues district and the budget realization report of Sidenreng Rappang district from the period between 2014 and 2019. This research uses the method of effectiveness and efficiency ratio to calculate local tax, local tax realization, local tax fees, local tax target, and local tax contribution. The result in this research indicates that local tax revenues in Sidenreng Rappang district during the period of 2014 are already effective. The annual local tax revenues are very effective. Interestingly, the contribution of local taxes towards original local government revenue in Sidenreng Rappang district is found still very low.
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Edwarczyk, Bartosz. "Możliwość zwiększania dochodów osiąganych z majątku komunalnego." Studia BAS 1, no. 65 (2021): 229–49. http://dx.doi.org/10.31268/studiabas.2021.12.
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The article examines municipal assets’ management in the context of the revenue derived from assets by municipalities and cities with powiat status in Poland. The author first describes the specificity of the financial management in the public sector, with particular emphasis on the revenues obtained by local government units from assets. Next, based on the study of a sample of Polish municipalities and cities with powiat status, he describes changes to the revenue from municipal assets. In the final section, the possibilities of increasing revenue from this source are evaluated.
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Pivello, Renato Luís. "A Importância dos Tributos Municipais na Arrecadação do Município de Olímpia-SP." Revista de Ciências Gerenciais 25, no. 42 (December 14, 2021): 137–44. http://dx.doi.org/10.17921/1415-6571.2021v25n42p137-144.
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ResumoNos últimos anos vários municípios tiveram grandes dificuldades para realização de investimentos e até mesmo manutenção dos serviços públicos para atendimento à população. São grandes os desafios para os gestores municipais, que envolve principalmente uma boa política fiscal para evitar desequilíbrios entre os valores arrecadados e gastos. São muitas as despesas (pessoal, manutenção e outros) e dificilmente essas conseguem ser reduzidas e, temos ainda a impossibilidade de aumento dos tributos existentes ou até mesmo a criação de novos tributos, considerando que já temos uma alta carga tributária em nosso país, uma grande rejeição por parte da população e a falta de previsão legal em nossa constituição. Falasse muito em reformas, como a administrativa e tributária, inclusive com modificações no pacto federativo e distribuição de receitas aos municípios, mas não se tem muito tempo e uma das saídas para aumento da arrecadação está na busca por empresas prestadoras de serviços, com o aumento dos valores do ISSQN; na otimização e cobrança do IPTU por meio de atualizações na legislação e no ITBI, todos tributos de competência municipal, que de forma rápida entra nos cofres públicos municipais. Palavras-chave: Tributos Municipais. Arrecadação Municipal. ISSQN. IPTU. ITBI. AbstractIn recent years, several municipalities have had great difficulties in making investments and even maintaining public services to serve the population. The challenges for municipal managers are great, which mainly involves a good fiscal policy to avoid imbalances between the amounts collected and spent. There are many expenses (personnel, maintenance and others) and they can hardly be reduced and we still have the impossibility of increasing existing taxes or even creating new taxes, considering that we already have a high tax burden in our country, a great rejection by the population and the lack of legal provision in our constitution. There was a lot of talk about reforms, such as administrative and tax, including changes in the federative pact and distribution of revenues to municipalities, but there is not much time and one of the ways to increase revenue is the search for service providers, with the increase of the ISSQN values; in the optimization and collection of IPTU through updates to the legislation and ITBI, all taxes under municipal jurisdiction, which quickly enter the municipal public coffers. Keywords: Municipal Taxes. Municipal Collection. ISSQN. IPTU. ITBI.
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Krokeyi, Wisdom, and Michael Amaegberi. "LOCAL GOVERNMENT FINANCE AND COMMUNITY DEVELOPMENT IN NIGERIA." International Journal of Advanced Research in Public Policy, Administration and Development Strategies 6, no. 1 (September 9, 2023): 47–63. http://dx.doi.org/10.48028/iiprds/ijarppads.v6.i1.05.
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Using the Ordinary Least Square (OLS) method, the research investigates the effect of local government budget on community development in Nigeria. The findings show that the overall loan taken out by local governments has a negative and significant effect on human development. Additionally, it was discovered that municipal governments' overall spending had a somewhat favourable effect on human development. Additional research revealed that local governments' present revenues significantly and favourably affected human development. The rate of population expansion had a detrimental and severe impact on human development. The total amount borrowed by municipal governments also had a detrimental but little effect on life expectancy. The results also demonstrated that local governments' overall spending, current revenue, and real GDP growth rate all had a favourable and significant impact on life expectancy. Local government autonomy is recommended. With local government autonomy, federal allocation (revenue) as well as other revenues will come direct to the local governments and not through the state governments. This will ensure higher revenue for the local governments to carry out development-oriented projects and programmes. Also, local government authorities should utilize available revenues in bringing about desired community development in the areas of human development in Nigeria. Local government autonomy is recommended so that revenue from the federation accounts and other revenues could go directly to local government, not through state governments. This could improve on local government revenue base and bring about desired human development in Nigeria.
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Asif, Sidra, Abdul Waheed, and Malik Asghar Naeem. "Exploring the Unexplored Local Own Source Revenue: A Case Study of TMA Murree." Jinnah Business Review 7, no. 1 (January 1, 2019): 57–65. http://dx.doi.org/10.53369/mwro1252.
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Collection of local own source in a decentralized economy is a huge challenge for town administrations in developing countries. The resultant of which is poor service delivery and infrastructural management due to collapses of local economic conditions.In the light of worldwide developed and developing countries scenario this study comprehends the ideology of collection of local own source revenue in Town Municipal Administration Murree and its aftermaths on the local economy.This study has explored all the major sources of revenue in Town Municipal Administration Murree and has identified a clear relation and dependency of internal and external sources of revenue. The research determined that the Town Municipal Administration is mostly dependent on property taxes and financial grants from the provincial government to meet its needs. For unexplored local own source revenues introduction of the property tax in the form of capital gain tax and infrastructure development tax as a major part of the internal own source revenues. For external own source revenue compensation in the form of environmental degradation tax due to positive externalities of the areas tourism capacities should also be introduced. There is no collaboration in the public and private sector for reinforcement of the local economy. It has also been concluded that there is no integrated policy for taxation and revenue generation in the local government
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Lima, Débora Reis Leal de, Daniel Wagner Heinig, and Antonio Gonçalves de Oliveira. "RECEITA DO DESENVOLVIMENTO HUMANO: IMPACTO DAS RECEITAS MUNICIPAIS NO IDH DAS REGIÕES METROPOLITANAS DAS CAPITAIS DO SUL DO BRASIL / REVENUE FROM THE HUMAN DEVELOPMENT OF THE METROPOLITAN REGIONS OF THE CAPITALS OF SOUTHERN BRAZIL." Informe GEPEC 26, no. 3 (November 21, 2022): 359–77. http://dx.doi.org/10.48075/igepec.v26i3.29362.
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O objetivo deste artigo é analisar como as receitas públicas municipais podem afetar o IDH das regiões metropolitanas das capitais do Sul do Brasil. A principal hipótese é que regiões com maiores receitas alcançam maiores níveis de desenvolvimento. Para tal, realizou-se pesquisa quantitativa, bibliográfica e documental, e empregou-se técnicas estatísticas para análise de regressão linear. Os resultados alcançados não permitiram afirmar que as receitas municipais influenciam diretamente nos índices de desenvolvimento humano. Isto porque a dimensão política do orçamento municipal, a impositividade dos gastos e a superestimação de indicadores podem ocultar resultados e intenções de governantes na alocação de recursos públicos em áreas carentes. Abstract: The objective of this article is to analyze how municipal public revenues can affect the HDI of the metropolitan regions of the capitals of southern Brazil. The main hypothesis is that regions with higher income reach higher levels of development. To this end, quantitative, bibliographic and documental research was carried out, and statistical techniques were used for linear regression analysis. The results achieved did not allow us to say that municipal revenues directly influence human development indices. This is because the political dimension of the municipal budget, the imposition of spending and the overestimation of indicators can hide the results and intentions of government officials in allocating public resources to underserved areas.
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Manuel de Jesus, Ilisio. "IMPACT ASSESSMENT OF TAXES AND REAL ESTATE LOCAL FEES IN REVENUE OWN MUNICIPALITY JEZIORANY AND DOBRE MIASTO." sj-economics scientific journal 20, no. 1 (March 30, 2016): 32–43. http://dx.doi.org/10.58246/sjeconomics.v20i1.364.
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Revenues from local taxes and fees on real estates are one of the basic components of revenue-own source in the budgets of municipalities in Poland. Their amounts have a very large impact on the municipal budget. This study characterized the notion of the community and principle functions, and described the concept of the budget and its components. Also, the aim of the study, spatial and substantial aspects, time and development, and presentation of research results are described. The areas of the research are characterized and the results are presented in the table. The total income compared with municipalities own revenues, as well as the share of own revenues in total income, the structure of total income and the share of revenues from property tax revenue of their own are presented. The research has shown that municipalities own revenues are a very important source of funding. The share of own revenues in total income in the municipality of Dobre Miasto ranged from 40-50%, while it represented 27-33% in the municipality of Jeziorany. Furthermore, the share of income from real estate taxes on their income in the municipality of Dobre Miasto and Jeziorany ranged from 27-29% and 17-22%, respectively. Revenues from property tax are an important resource of the municipal income.
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Guo, Hai (David), and Can Chen. "Forecasting Revenue Impacts from COVID-19: The Case of Florida Municipalities." State and Local Government Review 53, no. 1 (March 2021): 78–88. http://dx.doi.org/10.1177/0160323x211012056.
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Early in the pandemic, Florida municipal managers indicated that forecasting the impact on local revenues was one of their top priorities in responding to the pandemic, yet such a tool has not been widely available. This study offers simple and straightforward fiscal planning guides for assessing the short-term and long-term impacts of the COVID 19 recession on local government revenues by estimating the revenue declines among 411 Florida municipalities from FY 2021 to FY 2023. The forecast results predict revenues will be reduced by $5.11 billion from 2019 pre-pandemic levels for Florida cities in fiscal years 2021 through 2023. The decline is forecast to be 3.54 percent in FY 2021, 4.02 percent in FY 2022, and 3.29 percent in FY 2023. The revenue structure matters for estimating the revenue decline.
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Życzkowska, Elżbieta, and Jarosław Dziuba. "Municipal Own-Source Revenues in Times of the COVID-19 Pandemic." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu 67, no. 2 (2023): 170–77. http://dx.doi.org/10.15611/pn.2023.2.15.
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Own-source revenues represent one of the most important funding sources for municipalities in Poland. Such revenues cover all types of municipal receipts excluding subsidies and special purpose grants from the state budget. The purpose of the article was to assess the impact of the COVID-19 pandemic on municipal own-source revenues in the period 2020-2021. A comparative analysis method was used to assess this impact. The analyses were based on the revenue figures for 2020- -2021 (planned and received) as well as the figures for the year preceding the pandemic, i.e. 2019. The aggregate figures available on www.mf.gov.pl – reports on the implementation of local government budgets – constituted the main source of data. The conducted analysis showed that the first year of the pandemic was better than expected in terms of municipalities, as municipal revenues increased in Poland during this period. This resulted from the funding from the Central Governmental Fund for Local Investments (CGFLI) and qualifying these funds as own-source revenues. Rural municipalities benefited the most in this case. The scale of lost revenues as a result of fiscal power instruments applied by the municipalities was not significant.
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Bajorūnienė, Roberta, Dalia Rudytė, and Solveiga Skunčikienė. "Analysis of fiscal competitiveness in Lithuania’s municipalities." Journal of Education Culture and Society 7, no. 2 (September 10, 2016): 424–39. http://dx.doi.org/10.15503/jecs20162.424.439.
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Nowadays municipal revenue management and administrative issues are more important and problematic. It is noted that in Lithuania’s separate municipalities collected budget revenues, formed budget expenditure, set borrowing limits, allocated from the state budget financial resources (grants) are significantly different. In order to determine reasons for these differences, it is appropriate to analyze the municipal fiscal competitiveness and identify fiscal competitiveness factors of individual Lithuanian municipalities. Understanding municipal fiscal competitiveness factors helps to explain why some municipalities more successfully than others increase tax revenue level and financial - social opportunities of their populations.
This scientific article is funded by the Research Council of Lithuania according to the project „The evaluation of municipalities’ fiscal competitiveness in the context of economic growth” (2015-2018), registration No. MIP-013/2015.
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Stolyarova, Alla N., Vera A. Simonova, Mariana Yu Lokova, and Marina K. Tsaloeva. "THE MAIN PROBLEMS OF FINANCIAL SUPPORT OF THE MUNICIPAL ENTITY’S ACTIVITY." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/5, no. 141 (2023): 167–77. http://dx.doi.org/10.36871/ek.up.p.r.2023.12.05.020.
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The article considers the peculiarities of formation of revenues of local budgets on the example of the municipal formation of Vladikavkaz. Many of the considered features of the current mechanism of fiscal distribution, according to the authors, lead to the emergence and deepening of problems of financial sustainability of local budgets. The analysis of the formation of revenues of the budget of Vladikavkaz has demonstrated the presence of negative trends that have become a regularity in recent years. The given data on the level of mobilization of local taxes and fees as part of the total tax revenues of budgets of the budgetary system of the Russian Federation, demonstrated their extremely low fiscal returns. The current system of inter-budgetary regulation and provision of transfers, the share of which in the revenues of local budgets is excessively high and is a determining revenue-forming factor, is characterized.
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Thapa, Ram Bahadur. "Financial Resource Mobilization in Pokhara Sub-Municipal Corporation." Journal of Nepalese Business Studies 1, no. 1 (August 12, 2006): 81–84. http://dx.doi.org/10.3126/jnbs.v1i1.42.
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Local bodies can play a vital role in nation building process through efficient mobilization of local financial resource. Financial resource mobilization includes both raising the adequate revenue and optimal allocation of funds to meet the local people’s needs. Municipality finances its expenditures with internal and external revenues. It has to increase its efficiency in allocating financial resources to maximize the marginal productivity of resources.
Journal of Nepalese Business Studies Vol.1(1) 2004 pp.81-84
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Zhang, Jean X., and Kevin T. Rich. "Municipal audit committees and fiscal policies." Journal of Public Budgeting, Accounting & Financial Management 28, no. 4 (March 1, 2016): 436–66. http://dx.doi.org/10.1108/jpbafm-28-04-2016-b002.
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We investigate whether council audit committees relate to municipal fiscal policies. We find that municipalities with audit committees are associated with greater levels of own-source revenue, in that they finance municipal operations with locally raised revenues driven by charges and fees compared to municipalities without audit committees. Furthermore, municipalities with audit committees are associated with less new debt than those without audit committees, indicating more conservative use of external financing. Overall, our results are consistent with municipal audit committees, in addition to monitoring the financial reporting function, playing an advisory role in fiscal decisions, especially when the cost of local government to citizens is high.
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Sumskaya, T. V. "The Main Aspects of Financial Support of Local Governments in the Russian Federation." World of Economics and Management 19, no. 2 (2019): 99–115. http://dx.doi.org/10.25205/2542-0429-2019-19-2-99-115.
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For the effective functioning of local governments an important role is played by the sufficiency of the revenue base of local budgets. It is the municipal level of power in the Russian Federation that is responsible for the most important social expenditures of the state. The purpose of this work is to analyze the revenue sources of local governments, as well as the expenditures of municipal budgets in Russia in the framework of the sub-federal fiscal policy. A set of calculations based on materials from municipalities of the Russian Federation allows to determine the main directions of formation of revenues and expenditures of budgets of local governments, as well as assess the impact of the budget policy of regional authorities on incentives for the socio-economic development of municipalities. The analysis of budget revenues and expenditures by types of municipalities in Russia has been carried out in order to identify their budget solvency both in statics and in dynamics. The results of the study can be applied in studying the possibilities of improving budget policy in the direction of leveling and stimulating local governments to strengthen their own revenue base. It has been concluded that the improvement of intergovernmental relations should include measures to strengthen the tax potential of municipalities, which is impossible without ensuring stable fixed tax revenues for local budgets.
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Silwal, Sudarshan. "Growth of Internal Revenue of Baglung Municipality, Gandaki Province, Nepal." Pragnya Sarathi प्रज्ञा-सारथि 22, no. 1 (April 16, 2024): 28–36. http://dx.doi.org/10.3126/ps.v22i1.64837.
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This paper aims to quantify municipalities' internal revenue streams. After the promulgation of Nepal's new constitution in 2015, municipalities include provisions for an independent, three-tiered administration to ensure effective services to the people as well as for a balanced level of economic growth. This study attempts to analyze the growth rate of the internal revenue sources of Baglung Municipality based on the audited financial information of the municipality in the fiscal years from 2018–19 to 2022–23. From the study, a consistent positive growth trend is observed except revenue from other sources. Simply, it can be a positive sign for the local economy. Similarly, of the expenditure, skill development training expenditure for municipal staff has impacted positively for municipal internal revenue generation. This impact is also found statistically significant with strong positive correlation between the variables. Additionally, this study finds that the successful implementation of federalism at local level requires strong leadership, co-ordination among the different levels of government, strong financial plan, diversification of revenue sources, effective and efficient tax collection processes and engagement of local community to gather potential tax revenue sources. Showing the need of creating policies centered on providing effective services to the citizens, this paper will help to make municipals more effective.
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Ghaus, A. F. Aisha, Rauf Khan, and Rafia Ghaus. "The Determinants of Rates of Octroi Tax in Pakistan." Pakistan Development Review 34, no. 4II (December 1, 1995): 809–29. http://dx.doi.org/10.30541/v34i4iipp.809-829.
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Octroi is a tax imposed by local governments in Pakistan on commodities imported into the municipal limits for local use, sale, or consumption. It is levied generally by urban local councils on goods coming in by all modes-sea, land, and air transport. The point of assessment is alongside roads at octroi posts situated at or before municipal boundaries, at railway stations, seaports or airports. Octroi is currently the largest source of revenue to urban local councils in the country and contributes 86 percent to total tax revenues and over 59 percent to total local revenue receipts (see Table I). Its revenue significance (in terms of share in total receipts) has increased over the years. In 1987-88, it accounted for about 57 percent of total local receipts. Also, revenue generation from octroi is higher than that by any provincial tax. In 1991-92, total national collection from octroi was Rs 5.5 billion as compared to Rs 3.5 billion from stamp duties, the largest provincial tax source.
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Norlaila Abdullah Chik, Ahmad Zubir Ibrahim, Nur’Jila Mohammad, Siti Syuhadah Mohamad, and Zuriana Zahrin. "CONTRIBUTION OF INFORMAL STREET VENDORS TO LOCAL GOVERNMENT REVENUE DURING POST-COVID 19 PANDEMIC." Journal of Governance and Development (JGD) 19, no. 2 (January 11, 2024): 219–37. http://dx.doi.org/10.32890/jgd2023.19.2.6.
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This paper discusses the contribution of informal street vendors to local government revenue generation during the COVID-19 pandemic. Informal street vendors usually develop businesses to sell something and earn an income. They not only generate their income but also generate revenue for the local government. The main objective of local governments is to maintain and improve their efficiency. Therefore, this study aims to understand how informal street vendors contribute to the revenue of Kubang Pasu municipal in the short term, especially after the COVID-19 pandemic. The study covers 50 street vendors in Kubang Pasu. The results of the study show that there are only two (2) independent variables that affect the dependent variable. First, the relationship between affordable licenses and Kubang Pasu Municipal’s revenue shows a positive (0.301) and significant (0.019) relationship at a 0.050 level of significance, which means that the more affordable licenses issued, the higher the Kubang Pasu municipal revenue. Second, the relationship between the current post-pandemic business situation and Kubang Pasu municipal’s revenue shows a positive (0.541) and significant (0.058) relationship at the 0.10 level of significance, which means that the more accessible the business situation is in the post-pandemic period, the higher Kubang Pasu Municipal’s revenue will be. The newly developed revenue source will secure local government revenues in the long term and avoid budget deficits. Kubang Pasu Municipal needs to create new revenue sources, as they are still among the local governments with low revenue sources compared to local governments in other states.
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Vakhrameev, R. A. "Assessing Factor Influence on Interbudgetary Transfers Income to Municipal Budgets." Public Administration. E-journal (Russia), no. 104, 2024 (June 30, 2024): 133–46. http://dx.doi.org/10.55959/msu2070-1381-104-2024-13.
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The article proposes an approach to studying and assessing the influence of factors on the volume of interbudgetary transfers income to municipal budgets. The relevance of the work is predetermined by the need to find ways to increase the replenishment of municipal budgets through the means of influence available for municipalities in order to fulfill their obligations and further territorial progress, including due to the unstable economic situation. Municipalities in Russia are in conditions of high dependence on incomes from higher-level budgets due to limited opportunities to strengthen their own revenue base, needing to attract as much gratuitous revenue as possible to their budgets. However, the aspects that have the greatest impact on the growth of intergovernmental transfers to the budget change over time and require elaboration. The aim of the work is to identify influencing factors that have a positive effect on increasing the incomes of interbudgetary transfers to municipal budgets, as well as to establish the degree of their influence on the volume of financial assistance provided. The study was carried out using industry-wide methods of system analysis with using statistical tools; the objects of the study were municipalities of the Samara region. The revenues of municipal budgets were analyzed, including to identify emerging trends. In addition, an assessment of factors and the degree of their influence on increasing the revenue base of municipalities in terms of gratuitous revenues from the subfederal level was carried out on the basis of correlation and regression analysis, including a dynamic comparison of the calculated models based on the results of 2012 and 2022. The key factors that have the greatest impact on the replenishment of municipal budgets through interbudgetary transfers have been identified, which has become an element of work’s scientific novelty. The results of the study can be used in the development of municipal policy in the field of interbudgetary relations, as well as become the basis for further study on a national scale.
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Moura, João Gonsalo de, Eden do Carmo Soares Júnior, Alan Vasconcelos dos Santos, Ricardo Zimbrão Affonso de Paula, and César Augustus Labre Lemos de Freitas. "DETERMINANTES DAS RECEITAS PRÓPRIAS EM UNIDADES SUBNACIONAIS: o caso dos municípios maranhenses." Revista de Políticas Públicas 24, no. 1 (June 24, 2020): 347. http://dx.doi.org/10.18764/2178-2865.v24n1p347-365.
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O presente estudo tem por objetivo analisar o status da gestão das receitas próprias nos municípios maranhenses, identificando alguns elementos explicativos que possam ser associados a uma boa gestão fiscal no âmbito municipal. Recorrendo ao uso da análise de regressão, o estudo confronta o Índice Firjan de Gestão Fiscal (IFGF) com cinco variáveis sugeridas como fatores determinantes do referido índice, no caso, o nível de renda per capita, o número de empresas per capita, a participação dos serviços prestados pelo setor privado na economia do município, a parcela da população urbana em relação à população total e a participação do setor público na economia local. Utilizando médias de indicadores representativos do período 2010-2014, um período de relativa normalidade em termos de crescimento econômico nos níveis nacional e regional, a conclusão aponta a importância da capacidade empreendedora dos munícipes (empresas per capita), a pujança do setor de serviços (participação dos serviços na economia municipal) e a participação do setor público na economia como causas importantes da boa gestão fiscal no âmbito das prefeituras do Maranhão. O estudo sugere, então, que as políticas públicas direcionadas à melhoria da administração das receitas municipais devem considerar tais elementos causativos como foco estratégico, de modo que as metas administrativas possam ser alcançadas com eficiência.Palavras-chave: Administração pública. Finanças públicas. Receitas próprias. Gestão fiscal. Maranhão. Municípios.DETERMINANTS OF OWN REVENUE IN SUBNATIONAL UNITS: the case of maranhão municipalitiesAbstractThis study aims to analyze the status of the management of own revenues in the municipalities of Maranhão, identifying some explanatory elements that can be associated with good fiscal management at the municipal level. Using the regression analysis, the study compares the Firjan Tax Management Index (IFGF) with five variables suggested as determining factors of the referred index, in this case, the level of income per capita, the number of companies per capita, the participation of the services provided by the private sector in the municipality's economy, the share of the urban population in relation to the totalpopulation and the participation of the public sector in the local economy. Using averages of representative indicators for the period 2010-2014, a period of relative normality in terms of economic growth at national and regional levels, the conclusion points to the importance of the entrepreneurial capacity of citizens (companies per capita), the strength of the service sector (participation of services in the municipal economy) and the participation of the public sector in the economy as important causes of good fiscal management in the scope of the municipalities of Maranhão. It is suggested, then, that public policies aimed at improving the administration of municipal revenues should consider such causative elements as a strategic focus, so that administrative goals can be achieved efficiently.Keywords: Public administration. Public finance. Own revenue. Tax management. Maranhão. Counties.
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Rode, Sanjay. "Financing capital expenditure through municipal bond market in Navi Mumbai Municipal Corporation." Public and Municipal Finance 8, no. 1 (April 26, 2019): 11–27. http://dx.doi.org/10.21511/pmf.08(1).2019.02.
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In India, the urban local bodies do not have decentralization in various functions. Therefore, municipal corporations find various issues in functioning and revenue generation. It has resulted into either shortfall or low quality infrastructure services to people. The Navi Mumbai Municipal Corporation is developed as modern municipal corporation. Municipal corporation invested financial resources in development for civic infrastructure. Therefore, population, industries, educational institutions, markets, transport and other facilities are expanding very fast. The ordinary least square regression results shows that the municipal corporation has positive co-relation with revenue receipts from LBT, property tax and town planning. The revenue expenditure is positively co-related with municipal estate, public health and hospitals, primary and secondary education. The engineering work for poor is negatively correlated with revenue expenditure. The capital receipts are positively co-related with fire brigade, auditorium, sports and cultural programs and security deposits and water supply. The capital expenditure is positively co-related to women and child welfare schemes, primary education, environment monitoring. It is negatively co-related with dumping grounds. The municipal corporation must raise funds from capital market through municipal bonds. More investment must be made in civic infrastructure. Similarly, corporation must spend more funds on poor, welfare of women and children. Municipal corporation must monitor and protect environment. It must give more priorities for processing of solid and e-waste, protect local culture, primary and secondary education, health care for all and technology in provision of civic services. It must develop human resource and create best place to live in metropolitan region.
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Callahan, Carolyn M., and Tammy R. Waymire. "The GASB No. 34 Impact of Budget-to-Actual Variances on Bond Ratings: Evidence from U.S. Cities." Journal of Governmental & Nonprofit Accounting 4, no. 1 (December 1, 2014): 32–52. http://dx.doi.org/10.2308/ogna-51001.
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ABSTRACT We investigate the managerial incentives and debt cost effects associated with budget-to-actual variance disclosures required by the GASB No. 34 reporting model. Empirically, we document associations between variances and municipal bond ratings in a sample of large U.S. cities over the period 2003–2006. We find a disproportionate share of favorable variances for revenues, expenditures, and the net (i.e., surplus/deficit). Further, we show that revenue variances in either direction are associated with lower bond ratings, i.e., precision is important in predicting revenues. In contrast, favorable expenditure variances are associated with higher bond ratings, i.e., imprecision may be tolerated if the variance is favorable. These associations exist despite indirect evidence of managerial incentives to create budgetary slack for both revenues and expenditures. The findings suggest that these disclosures required in the GASB No. 34 financial reporting model indicate factors that influence municipal debt costs.
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Puttaparthi, Prasanth Vardhan, Ayon Kumar Tarafdar, and Abdul Razak Mohamed. "Exploring Potential of Public Land Based Revenues to Finance City Infrastructure: An assessment using linear programming for Guntur Municipal Corporation." International Journal of Built Environment and Sustainability 8, no. 1 (December 29, 2020): 1–13. http://dx.doi.org/10.11113/ijbes.v8.n1.559.
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Municipalities are in search of exploring alternative own revenues to finance urban infrastructure investments in India. As compared to others, monetization of public land is within the functional domain of local governments subject to certain constraints. This study employs a linear programming model incorporating the constraints enforced by state government to assess the potentials of public lands for urban infrastructure capital investments. This approach is largely different from the existing literature, which does not determine the capacity of municipal public lands based on realized revenues. This investigation finds that certain proposed leasing strategies for Guntur Municipality under different simulations as done in this research have potentials to realize 240% more revenues compared to ‘business as usual’ scenario and hence, provide new policy insights for leasing public lands in a revenue optimization perspective. The framework adopted by this helps local governments to estimate the potentials of public lands and establish revenue targets.
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Dick-Sagoe, Christopher, Ernest Ngeh Tingum, and Peter Asare-Nuamah. "Flypaper effects of Central Transfers on the spending behaviour of Ghana’s central region local governments: Does status matter?" Masyarakat, Kebudayaan dan Politik 35, no. 3 (August 22, 2022): 297–309. http://dx.doi.org/10.20473/mkp.v35i32022.297-309.
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Fiscal system incentivises local government officials to depend on central government’s transfers to fund their budgets. This paper examines whether district and municipal status local government officials exhibit the same spending behaviour when presented with central government’s transfers. The paper uses the panel data model to estimate the flypaper effect on district and municipal status local governments in the Central Region of Ghana from 2008 to 2015. The result shows differences in spending behaviour between district and municipal status local governments, where the flypaper effect is more pronounced on municipal status local governments (52.6%) than district status local governments (44.8%). Though municipal local governments are financially better in raising own-source revenues compared to the district local governments, the design of the fiscal system tends to make municipal local governments more reliant on central transfers than on expenditure of own-source revenues. This reduces interest in raising own-source revenue and its expenditure, a situation which has an adverse long-term impact on decentralisation in terms of citizen empowerment and participation. The study recommends an optimal level of central transfers which will serve the purpose of correcting vertical and horizontal imbalances, as in theory, and at the same time promote the ideals of decentralisation (citizen empowerment and participation).
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Ágh, Peter, Roman Vavrek, Marek Dvořák, and Viera Papcunová. "Economic Evaluation of the Management of Municipal Firms at the Level of Rural Local Self-Governments (Case Study)." Economies 9, no. 3 (September 9, 2021): 130. http://dx.doi.org/10.3390/economies9030130.
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The municipality generally uses its property to perform self-governing functions, and public or business activities. In the conditions of the Slovak Republic, the municipality operates either as a legal entity in its own name or carries out business activities with the help of a contributory and budgetary organization or business firm established by the municipality. Revenues from business activities form an important part of the revenue of local self-government budgets. The aim of this paper was an economic evaluation of the management of municipal firms at the level of rural local self-governments in the conditions of the Slovak Republic on the basis of selected economic indicators. At the same time, we analyzed the relationship between selected economic indicators in relation to the size, lifespan and number of employees of the firm. The analysis was performed in the time period 2015–2019 on a sample of municipal firms at the level of rural local self-governments. For the analysis, we used selected mathematical–statistical methods (Shapiro–Wilk test, Kruskal–Wallis test, and regression analysis). The analysis showed that the differences in the profitability of municipal firms from the point of view of the region in which they operate as well as from the point of view of the number of employees is not statistically significant. Statistical significance was not demonstrated even within the volume of revenue of municipal firms from the point of view of the region in which the municipal firm operates. The volume of revenues of municipal enterprises with the population of the municipality as well as the length of time of operation on the market is growing, but these are not the only factors on which these results depend.
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Kakaulina, M. O. "Projected shortfall in personal income tax revenues of regional governments in Russia due to the COVID-19 pandemic." Journal of Tax Reform 7, no. 1 (2021): 39–54. http://dx.doi.org/10.15826/jtr.2021.7.1.089.
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The COVID-19 pandemic has put a great strain on the Russian economy and budget revenue. The study aims at furnishing an estimate of losses in personal income tax revenue in regional government budgets in 2020–2023 due to the COVID-19 pandemic. In order to investigate the shortfall in tax revenues, three factors were studied: the amount of damage caused by the COVID-19 outbreak to the whole economic system; the sensitivity of the state revenue base to the crisis; the sensitivity of regional tax revenue to the revenue base. The study was based on the annual reports of the Federal Tax Service of Russia, Rosstat data, Forecast of the Social and Economic Development of the Russian Federation, and data from the “National action plan to ensure the recovery of employment and incomes of population, economic growth and long-term structural changes in the economy”. It was found that recession will lead to a significant reduction in people’s income over the given period. As a result, personal income tax revenues will decrease. The budget losses will reach 416.6 billion rubles by the end of the 2020 fiscal year. This is equivalent to 0.4% of GDP and 9.7% of total income from personal income tax in an economic situation unmarred by the pandemic. The largest fall in public revenue is expected in the regions which stand out in regard to personal income tax revenues per capita. The research results confirm the initial hypothesis that the negative impact of the pandemic on personal income tax revenues depends on the share of income tax revenues of a particular region or municipality. The findings can be used by the regional and municipal financial authorities for developing draft budgets for 2022 and the planning period of 2023–2024.
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A, Abraham, and Vijay Vignesh P. "Analyzing Economy at Municipal level - A Case Study of Vaniyambadi Municipality." International Journal for Research in Applied Science and Engineering Technology 12, no. 7 (July 31, 2024): 58–70. http://dx.doi.org/10.22214/ijraset.2024.63512.
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Abstract: The Vaniyambadi Municipality case study is highlighted in this paper's analysis of municipal economics. The economy has a big impact on urban planning and is essential to the development and well-being of cities. The paper highlights the value of effective revenue collection and management by looking at the Vaniyambadi Municipality's organizational structure and revenue administration. There is also discussion of the challenges the municipality faces, such as its reliance on government grants and subsidies, growing expenses, and declining investment income. The article provides ways to address these issues, including increasing income, decreasing reliance on handouts, and developing a long-term financial plan. Examining revenue and expense accounts reveals concerning trends that highlight the need for financial sustainability. The article explores the organizational structure, historical context and population statistics for the Vaniyambadi Municipality. It discusses the several economic sectors primary, secondary, and tertiary and how they impact the local economy. The document's conclusion lists challenges with expenditure and revenue generation and underlines how urgently these problems must be resolved if Vaniyambadi Municipality is to continue to be sustainable in the long run.
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Gore, Angela K. "Why Do Cities Hoard Cash? Determinants and Implications of Municipal Cash Holdings." Accounting Review 84, no. 1 (January 1, 2009): 183–207. http://dx.doi.org/10.2308/accr.2009.84.1.183.
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ABSTRACT: This study examines the determinants of municipal cash holdings and the implications of holding high levels of cash. The first part of the analysis investigates municipal manager incentives to accumulate cash as part of normal operations. Results indicate that municipalities with a higher variation in revenues, fewer sources of revenues, and higher growth accumulate more cash. Larger governments and those receiving relatively more state revenue accumulate less cash. Further analysis considers whether high levels of cash indicate agency problems, and finds municipalities with high cash holdings spend more on administrative expenses, city manager salaries, and bonuses. I find no evidence that municipalities with excess cash reduce taxes. The presence of staggered councils and councils that are not independent tend to exacerbate excessive cash holdings. These results are consistent with the proposition that municipalities with high cash levels have agency problems relative to those with lower cash holdings.
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Bradbury, Michael E., and Tom Scott. "Do managers forecast asymmetric cost behaviour?" Australian Journal of Management 43, no. 4 (July 30, 2018): 538–54. http://dx.doi.org/10.1177/0312896218773136.
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This article examines cost behaviour in a municipal (local government) setting and finds evidence of cost stickiness. We also find that costs are super-sticky as they increase even when revenues decrease. Municipals in New Zealand are required to produce forecasts, which allow us to investigate whether asymmetric cost behaviour is incorporated into forecasts. Forecast cost behaviour is found to be statistically indistinguishable from actual behaviour. In our tests, we control for asset intensity, employee intensity, expected demand, operating slack and past cost structure. The finding that the asymmetric relation between costs and revenues is incorporated into managerial forecasts suggests that cost stickiness is understood by managers rather than being merely a mechanistic outcome of cost structure. JEL Classification: M41, D24, H72
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Hum, Derek, Frank Strain, and Michelle Strain. "Fiscal Imbalance and Winnipeg: A Century of Response." Articles 15, no. 2 (September 25, 2013): 137–50. http://dx.doi.org/10.7202/1018619ar.
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A growing gap between municipal expenditures and municipal revenues is often characterized as fiscal imbalance or fiscal distress. It is well known that municipal governments in Canada have no constitutional standing and that their revenue sources are meagre, slow-growing and inadequate. At the same time, municipalities are obliged to provide their citizens more and more services, thereby resulting in continuous expenditure growth. This paper examines the extent of fiscal imbalance throughout the past century for the City of Winnipeg. It attempts not only to portray the reaction of a specific city to fiscal imbalance pressures, but also to relate the response to the economic orthodoxy and condition of its period. The paper begins with a description of the main hypothesis concerning the cause of urban fiscal crisis and presenting an accounting framework for examining indicators of fiscal distress. A survey of the fiscal experience of Winnipeg is then presented, from incorporation in 1874 to 1984 by dividing the century into five periods. The paper concludes that the reactions of municipal government to fiscal imbalance is conditioned just as much by the reigning economic orthodoxy of what constitutes a fiscally responsible action as it does by external factors such as revenue flows and public demand for services.
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Martin, Isaac William, Jane Lilly Lopez, and Lauren Olsen. "Policy Design and the Politics of City Revenue: Evidence from California Municipal Ballot Measures." Urban Affairs Review 55, no. 5 (January 22, 2018): 1312–38. http://dx.doi.org/10.1177/1078087417752474.
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Residents of the United States rely on municipal governments to deliver important public goods but are often reluctant to pay for those goods. Can tax policy design affect voters’ propensity to say yes to local taxes? We answer this question by analyzing a new database of 929 tax increases of heterogeneous design that were proposed to California voters from 1996 to 2010. We find that voters’ willingness to raise a municipal tax varies with the choice of tax base, as well as with such policy design features as its timing and its symbolic links to particular purposes. The political limits on city revenue may vary substantially depending on how a tax is designed, and theories that assume otherwise—including several classic models of urban politics—may exaggerate the degree to which municipal revenues are constrained.
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Chernick, Howard, Adam Langley, and Andrew Reschovsky. "Revenue Diversification and the Financing of Large American Central Cities." Public Finance and Management 11, no. 2 (June 2011): 138–59. http://dx.doi.org/10.1177/152397211101100204.
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The housing crisis and the Great Recession have placed tremendous fiscal pressure on the nation's central cities. Cuts in state government fiscal assistance to their local governments, plus shrinking property tax bases are challenging the ability of local governments to continue their current levels of public services. Although the property tax remains the single most important own source of municipal government revenues, the decline in property values and the rising tide of foreclosures suggests that the reliance on more diversified local tax bases may strengthen the ability of cities to provide a range of public services for their residents. In this paper, we use a panel of data on the financing of the nation's largest central cities from 1997 to 2008 to explore the role of revenue diversification in determining the level of general revenues of the nation's largest central cities. Because expenditure responsibilities vary among city governments and because overlying governments play different roles, we develop the concept of constructed governments in order to allow us to compare across time and space the revenue-raising policies of large central cities. Our empirical results provide strong support for the hypothesis that a more diversified revenue structure generates more revenues than one which relies primarily on the property tax.
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KOVALENKO, Volodymyr. "Best practices of municipal securities usage." Naukovi pratsi NDFI 2022, no. 3 (December 28, 2022): 135–44. http://dx.doi.org/10.33763/npndfi2022.03.135.
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The municipalities and united territorial communities of Ukraine after the Russian aggression have a huge deficit of financial resources to reconstruct all the destruction caused to the infrastructure. One of the possible ways to obtain funding is to attract private resources. The best practices of other states show that it is possible through the municipal financial instruments, particularly the municipal debt securities. The purpose of the article is to analyze the best practices of attracting financial resources by the municipalities and territorial communities and establish the most efficient financial instruments for Ukraine. It was determined that the municipalities use several mechanisms to attract additional funding and they are evolving continuously. Depending on the purpose for the allocation of the resources and financial health of the territorial community the local authorities choose the best and the most cost-efficient way to issue the debt securities and determine their nominal value, maturity, coupon interest rate and backing. It was established that the maturity and the type of the coupon interest rates depend heavily on the economic situation in general and the volatility on the capital markets, so the local authorities prefer to issue short and medium-term securities with the variable interest rates. For the capital projects the municipalities tend to issue revenue bonds. It was substantiated that for Ukraine it is preferable to issue medium term revenue bonds as they do not require the international credit rating and depend on the quality and efficiency of the investment project they are to finance. The service of the debt is at the cost of the revenues from the project so it is not an additional burden for the limited local budget resources.
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Pacewicz, Josh. "The City as a Fiscal Derivative: Financialization, Urban Development, and the Politics of Earmarking." City & Community 15, no. 3 (September 2016): 264–88. http://dx.doi.org/10.1111/cico.12190.
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Contemporary urban leaders use exotic fiscal and financial schemes to fund development, which scholars theorize as tools for creating public goods or critically as growth entrepreneurs’ speculative self–enrichment schemes. Neither approach accounts for financing schemes’ reactivity, or their tendency to shape development patterns. This paper facilitates analysis of the latter by developing a new theory of growth coalitions: the politics of earmarking perspective. Urban leaders are akin to local state builders whose superordinate concern is establishing priority over revenues earmarked for noncity functions, a goal they pursue by pairing financing schemes with developments that maximize discretionary revenue under unique geographic, fiscal, and regulatory constraints. I illustrate this perspective's utility by comparing scholarship on California's municipal fiscal crises with an ethnography of development in two Iowa cities. Although reliant on the same financing mechanism—tax increment financing—California's municipal leaders pursued discretionary revenue by incentivizing extravagant commercial developments, whereas Iowa's directed industries to outlying business parks.
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Forrester, John P. "Budgetary constraints and municipal revenue forecasting." Policy Sciences 24, no. 4 (November 1991): 333–56. http://dx.doi.org/10.1007/bf00135880.
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Ariyani, Kurniawati Nursepti, and Rohmad Yuliantoro. "ANALISIS PENGARUH SUMBER PENDAPATAN DAERAH TERHADAP BELANJA MODAL DAN PENGARUH BELANJA MODAL TERHADAP BELANJA PEMELIHARAAN DALAM REALISASI ANGGARAN PEMERINTAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH DAN PROVINSI DAERAH ISTIMEWA YOGYAKARTA TAHUN 2006-2010." Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit 1, no. 1 (March 31, 2012): 47. http://dx.doi.org/10.12928/j.reksa.v1i1.6.
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The allocation of capital expenditure especially on infrastructure expenditure on local financial budget, is very important, because it can increasing public service. The increase of public service will also increase the own revenues. The increase ot own revenues will endorse the economic productivity. Local goverment also needs transfer fund from the central goverment, for development. It means that capital expenditure is depends on own revenues and transfer fund.Capital expenditure partially used to funding maintenance expenditure. It means the policy of local goverment on the spending of capital expenditure will effects on maintenance expenditure. The research aimed to see the effect of resource of revenues that consist of own revenues and transfer fund to capital expenditure, and the effect of capital expenditure to maintenance expenditure in regions/municipals in Central Java and Yogyakarta province.The result shows that own revenue is effecting the capital expenditure, but transfer fund is not effected by the capital expenditure, the capital expenditure is effecting the maintenance expenditure.
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Zedan, Khaled, Ghassan Daas, and Yaqin Awwad. "Municipal bonds as a tool for financing capital investment in local government units in Palestine." Investment Management and Financial Innovations 17, no. 1 (March 26, 2020): 213–26. http://dx.doi.org/10.21511/imfi.17(1).2020.19.
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Municipal bonds are an option available to many cities to raise long-term financing to finance the infrastructure projects. This study aims to develop and find local measures of creditworthiness that are suitable and applicable for local government units in Palestine. Different variables are recognized to see the effect on the issuance of municipal bonds, macroeconomic variables measured by revenues and expenditures per capita, cost of capital, and unemployment rate. Municipal status variables have subgroup variables of municipality size, financial reporting quality, outstanding debt, and financial distress. Various financial ratios, comparative and cross-sectional analysis, horizontal and vertical analysis were used. These ratios and analysis have been used to determine the municipal status variable. The results of the study were limited to the largest 11 sample municipalities; each is the central local government unit at the governorates and was not generalized for all municipalities in Palestine. The study found that macroeconomic and municipality status affects the issuance of municipal revenue bonds. Based on the study results, municipal bonds are highly recommended. Also, instructions from the Ministry of Local Government need to be established and to enforce municipalities about the declaration date of publishing audited financial statements.
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Terry, Jacob, Jeffrey M. Casello, and Chris Bachmann. "Origin Revenue Sources for Infrastructure Funding." Transportation Research Record: Journal of the Transportation Research Board 2606, no. 1 (January 2017): 96–105. http://dx.doi.org/10.3141/2606-13.
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Cities require well-funded public infrastructure to function efficiently, but knowledge of public finance mechanisms among residents and decision makers may be deficient. This paper presents a thorough investigation of infrastructure funding flows to increase understanding, to catalyze further investigation in other jurisdictions, and to identify best practices. By using data from Waterloo, Ontario, Canada, funding was mapped for the four tiers of government—federal, provincial, regional, and municipal—contributing to infrastructure. The results demonstrate that significant opacity exists around municipal reserve funds and intergovernmental transfers because insufficient recording is associated with the origin revenues of these funds: where moneys first enter the government cycle. To compare across infrastructure systems, funding from each tier was used to find an average revenue share and estimated per capita funding per source for the water system and three transportation systems: auto, transit, and active transportation. Water infrastructure was funded through six origin revenue sources, with user fees and development charges funding 95% of expenditures. For transportation infrastructure, the auto system was funded through 16 origin revenue sources, transit through 13, and active transportation through seven. The auto and active transportation systems were 75% funded through mixtures of property tax, user fees, and development charges. The transit system received significant contributions from nonregional revenue sources because of capital projects developed in the study period. Active transportation, water, and parking expenditures are shown to use effective revenue sources, while transit and other auto expenditures used less effective sources because of the wide range of origin revenue sources.