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Becerra, Ligia Melo. "Intergovernmental fiscal relations : the Colombian case". Thesis, University of Sussex, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.404775.
Pełny tekst źródłaWasti, Syed. "Intergovernmental fiscal relations : a case study of Pakistan". Thesis, University of Portsmouth, 2013. https://researchportal.port.ac.uk/portal/en/theses/intergovernmental-fiscal-relations(742c4c4e-9ecd-40d1-8de9-027e6ba8db7e).html.
Pełny tekst źródłaDelage, Benoit. "Three essays on policy function assignment in a federation". Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1997. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/nq25040.pdf.
Pełny tekst źródłaNkonyane, Senzo Nkosinathi. "Intergovermental fiscal relations in South Africa: A study of the effectiveness and efficiency of the emerging intergovermental fiscal system". UWC, 2002. http://hdl.handle.net/11394/7454.
Pełny tekst źródłaThe study is based on intergovernmental fiscal relations in South Africa. The focus area is on the current fiscal arrangements. The equitable sharing of nationally collected revenue - the manner in which finances are transferred from central to sub-national governments; vertical and horizontal division, conditional grants are explored. Sub national governments' fiscal capacity; their tax base and borrowing powers are also examined. Various legislation, institutions and structures as well as practices in the intergovernmental fiscal system are explored in order to evaluate the effectiveness and efficacy of the emerging fiscal system. Historical developments of intergovernmental financial relations in South Africa are explored in order to explain why certain things in the current fiscal system are done and others not; where other practices originated and what prompted the current system. Cooperative governance is discussed, as fiscal arrangements are impossible if the three spheres of government do not co-ordinate their functions and Legislation. The study employs both the qualitative and quantitative method of data collection, including secondary sources, which comprise library books, journal articles, policy documents and newspapers and news bulletins. Primary sources used, are interviews with personnel from the Financial and Fiscal Commission, provincial and local governments as well as members of the general public. The study concludes th.at the emerging intergovernmental fiscal system in South Africa is still in a state of flux, in the light of enabling legislation still outstanding and some institutions and structures. of promoting cooperative government lacking teeth, it will take a while for the system to reach a state where it could be declared effective and efficient
Bakar, Ismail H. "Fiscal federalism : the study of federal-state fiscal relations in Malaysia". Thesis, University of Hull, 2004. http://hydra.hull.ac.uk/resources/hull:5603.
Pełny tekst źródłaNota, Fungisai. "Essays on fiscal federalism and regional interdependencies". abstract and full text PDF (UNR users only), 2008. http://0-gateway.proquest.com.innopac.library.unr.edu/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:3319818.
Pełny tekst źródłaEllis, Peter D. (Peter Daniel). "Financing infrastructure investments in South Africa : intergovernmental fiscal relations and grant-loan linkages". Thesis, Massachusetts Institute of Technology, 1997. http://hdl.handle.net/1721.1/65706.
Pełny tekst źródłaHadhri, Moncef. "Inter-jurisdictional fiscal competition and fiscal co-operation under imperfect capital mobility and asymetric preferences". Doctoral thesis, Universite Libre de Bruxelles, 1996. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/212272.
Pełny tekst źródłaTochkov, Kiril. "Fiscal decentralization and regional stabilization during transition evidence from China /". Diss., Online access via UMI:, 2005.
Znajdź pełny tekst źródłaVo, Duc Hong. "The economics of measuring fiscal decentralisation". UWA Business School, 2008. http://theses.library.uwa.edu.au/adt-WU2008.0210.
Pełny tekst źródłaChow, Sin-yin. "The central-local relationship in Guangdong and Fujian : a comparative approach /". Hong Kong : University of Hong Kong, 2002. http://sunzi.lib.hku.hk/hkuto/record.jsp?B25018000.
Pełny tekst źródłaLin, Zhimin. "The retreat of the center : changing central-provincial fiscal relations in China, 1979-1992 /". Thesis, Connect to this title online; UW restricted, 1993. http://hdl.handle.net/1773/10772.
Pełny tekst źródłaLkhagvadorj, Ariunaa. "Status quo on fiscal decentralisation in Mongolia". Universität Potsdam, 2007. http://opus.kobv.de/ubp/volltexte/2008/1615/.
Pełny tekst źródłaFrank, Jonas. "Decentralization in Ecuador actors, institutions, and incentives /". Baden-Baden [Germany] : Nomos, 2007. http://catalog.hathitrust.org/api/volumes/oclc/154685356.html.
Pełny tekst źródłaSteidle, James. "In search of equity: rethinking the residential provincial property tax system in British Columbia /". Burnaby B.C. : Simon Fraser University, 2006. http://ir.lib.sfu.ca/handle/1892/2627.
Pełny tekst źródła李穎儀 i Wing-yee Winnie Li. "Fiscal decentralization and economic development in China: a comparative study of Guangdong province and Tibetautonomous region, 1989-2000". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2003. http://hub.hku.hk/bib/B26827712.
Pełny tekst źródłaBrand, Dirk Johannes. "Distribution of financial resources and constitutional obligations in decentralised systems a comparison between Germany and South Africa". Thesis, Stellenbosch : University of Stellenbosch, 2005. http://hdl.handle.net/10019.1/1167.
Pełny tekst źródłaIn this dissertation a comparative study is made of the constitutional accommodation of the distribution of financial resources and constitutional obligations to the various spheres of government in Germany and South Africa. Both countries have decentralised or multi-level systems of government and can be classified, in terms of current studies on federalism, as integrated or cooperative federal systems. An overview of the historical developments, the political contexts, the fundamental principles and the constitutional frameworks for government in Germany and South Africa is provided as a basis for the in-depth analysis regarding the financial intergovernmental relations in these countries. This study has shown that economic theory is important in the design of decentralised systems of government and that political and socio-economic considerations, for example, the need for rebuilding Germany after World War II and the need to eliminate severe poverty in South Africa after 1994, often play a dominant role in the design and implementation of decentralised constitutional systems. The economic theory applicable to decentralised systems of government suggests a balanced approach to the distribution of financial resources and constitutional obligations with a view to obtaining the most efficient and equitable solution. In both countries the particular constitutional allocation of obligations and financial resources created a fiscal gap that required some form of revenue sharing or financial equalisation. The German financial equalisation system has been developed over fifty years and is quite complex. It attempts to balance the constitutional aim of reasonable equalisation of the financial disparity of the Länder with the financial autonomy of the Länder as required by the Basic Law. The huge financial and economic demands from the eastern Länder after unification in 1990 placed an additional burden on the available funds and on the financial equalisation system. Germany currently faces reform of its financial equalisation system and possibly also bigger constitutional reform. The South African constitutional system is only a decade old and the financial equalisation system that is less complex than the German system, is functioning reasonably well but needs time to develop to its full potential. The system may however require some adjustment in order to enhance accountability, efficiency and equity. A lack of sufficient skills and administrative capacity at municipal government level and in some provinces hampers service delivery and good governance and places additional pressure on the financial equalisation system. The Bundesverfassungsgericht and the Constitutional Court play important roles in Germany and South Africa in upholding the principle of constitutional supremacy, and make a valuable contribution to the better understanding of the constitutional systems and the further development thereof. This study has shown that clear principles in constitutional texts, for example, such as those contained in the Basic Law, guide the development of applicable financial legislation and add value to the provisions on financial equalisation and how they are implemented. These principles in the Basic Law are justiciable and give the Bundesverfassungsgericht an important tool to adjudicate the financial equalisation legislation. The study of the constitutional accommodation of the distribution of financial resources and constitutional obligations in Germany and South Africa is not an abstract academic exercise and should be seen in the particular political and socio-economic contexts within which the respective constitutions function. The need to give effect to the realisation of socio-economic rights, for example, the right of access to health services, places additional demands on the financial equalisation system. The South African society experienced a major transformation from the apartheid system to a democratic constitutional order that in itself has had a significant influence on financial intergovernmental relations. This dissertation focuses on a distinct part of constitutional law that can be described as financial constitutional law. This comparative analysis of the two countries has provided some lessons for the further development of South Africa’s young democracy, in particular the financial intergovernmental relations system.
Chow, Sin-yin, i 鄒倩賢. "The central-local relationship in Guangdong and Fujian: a comparative approach". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2002. http://hub.hku.hk/bib/B31953451.
Pełny tekst źródłaVedrine, Claire. "Fiscalité et environnement". Thesis, Université d'Ottawa / University of Ottawa, 2011. http://hdl.handle.net/10393/20205.
Pełny tekst źródłaFeni, Dumisani Wiseman. "Assessment of the impact of intergovernmental relations (IGR) on service delivery in the Department of Cooperative Governance and Traditional Affairs (COGTA) in the Eastern Cape province (1994-2009)". Thesis, University of Fort Hare, 2010. http://hdl.handle.net/10353/529.
Pełny tekst źródłaZimmermann, Gustavo 1950. "40 anos de finanças municipais no Brasil". [s.n.], 2009. http://repositorio.unicamp.br/jspui/handle/REPOSIP/286365.
Pełny tekst źródłaTese (doutorado) - Universidade Estadual de Campinas, Instituto de Economia
Made available in DSpace on 2018-08-17T04:44:46Z (GMT). No. of bitstreams: 1 Zimmermann_Gustavo_D.pdf: 1939316 bytes, checksum: 950886ef302cb42ad6c2a8915bdd7eae (MD5) Previous issue date: 2009
Resumo: Esse trabalho é dedicado às finanças públicas municipais e tem como fio condutor a evolução do sistema tributário brasileiro, de seus primeiros arranjos coloniais aos dias atuais. Objetiva, por um lado, reunir elementos históricos das finanças dessa esfera de governo e, por outro, identificar e analisar os precedentes do desenho tributário vigente e destacar algumas de suas características e problemas atuais. Nesse percurso se procurou juntar diversas experiências do autor, buscando contribuir com o registro da trajetória e dos fenômenos da política fiscal dos municípios no Brasil nas últimas décadas do século passado. Da longa caminhada se constatou que as mudanças tributárias, contemplaram novas correlações de força ou necessidades econômicas, mas sempre conservaram elementos dos arranjos anteriores. Assim, apesar da esfera municipal ter sido a verdadeira origem do direito tributário brasileiro e ter sido muito variada suas possibilidades de arrecadação, a história da tributação municipal no Brasil é a história da crescente prevalência das fontes tributárias urbanas sobre as rurais e do esvaziamento de seu potencial de arrecadação em favor das esferas superiores de poder. Com a intensificação da urbanização, a cada nova reformulação, mais era ampliava o sistema de transferência intergovernamental de recursos. Paradoxalmente, ao mesmo tempo em que as finanças municipais foram progressivamente se circunstancial vendo aos fatos urbanos, cresceram as dificuldades jurídicas infraconstitucionais contra a cobrança de taxas ao fornecimento de serviços públicos prestados (iluminação pública, coleta de lixo, combate à sinistros, varrição de ruas etc.). A análise feita evidenciou inúmeras dificuldades para a tributação municipal e particularmente os impactos devastadores da inflação sobre a arrecadação dessa esfera de governo. Evidenciou também as principais dificuldades do sistema de transferências intergovernamentais de recursos em cumprir com seus objetivos de mitigar as desigualdades entre as unidades federativas. A análise dessa realidade prevalecente nas últimas décadas evidenciou nas finanças municipais as marcas de ciclos políticos administrativos que afetam de diversas maneiras sua fiscalidade.
Abstract: This paper is dedicated to municipal finance and is guiding to the evolution of the Brazilian fiscal system from early colonial arrangement to today. The first aim is to gather historical elements of this sphere of government finances and, secondly, to identify and analyze the previous structure of existing tax and highlight some of its characteristics and problems. Sought to throughout the research join several experiences of the author, seeking to help with recording the history and with phenomena of the fiscal policy of the municipals in Brazil in the last decades of the last century. After the search was found that the tax changes, was contemplated to a new force correlations or economics necessities, but always retained elements of earlier arrangements. Thus, despite the municipal level have been the true origin of the Brazilian tax law and have been very varied collection of its possibilities, the history of municipal taxation in Brazil is the story of the increasing prevalence of tax sources on the urban and rural and emptying collection?s potential in favor of the higher spheres of power. With the intensification of urbanization, with an each new revision, more was amplified the intergovernmental transfer system resources. Paradoxically, at the same time that municipal finances were circumstantial gradually the urban facts, also were increasing the difficult of legal infra constitutional against the charging fees to the provision of public services (street lighting, garbage collection, combat casualties, street sweeping etc). The analysis revealed numerous difficulties for the municipal taxation and in particularly showed the devastated impact of inflation on the collection of this sphere of government. Also showed mains challenges to intergovernmental system resources to fulfill the objectives of mitigating the inequalities between the federal units. The analysis of this reality is prevailing in recent decades and showed that in municipal finances the marks of administrative political cycles is affecting their control of the fiscal system in several ways.
Doutorado
Teoria Economica
Doutor em Ciências Econômicas
Maluleke, Pule Thomas. "Implementation of intergovernmental relations frame work act in the delivery of services : the case of the Greater Giyani Municipality, Limpopo Province". Thesis, University of Limpopo, 2017. http://hdl.handle.net/10386/1954.
Pełny tekst źródłaThe local sphere of government is the crucible of services delivery in South Africa, however since the first local government election, various local government authorities have been plagued by service delivery. In order to improve such delivery at local level, various legal and policy instruments has been designed, including the enactment of Intergovernmental Relations Framework Act 13 of 2005 (IGRFA). Despite the promulgation the IGRFA to formalise cooperation and collaboration between State departments and the local government authorities, municipalities are still grappling with inefficient and ineffective implementation of service delivery programmes. These failures have resulted in incidents of violent protest by members of local communities against local municipalities across all provinces. The study examines the implementation of intergovernmental relations (IGR) and Intergovernmental Relation Frame Work Act, and the effect thereof on the efficiency and effectiveness of service delivery through the prism of Greater Giyani Municipality. The study has adopted the qualitative research methods to determine the extent of IGR and IGRFA implementation amongst and between state institutions. The study also made application of quantitative study to determine the efficiency and effectiveness of service delivery undertaken by state institutions within Greater Giyani Municipality. The study found that there are various challenges which impede the implementation of IGR and IGRFA amongst the state institutions, and that such impediments result in ineffective and inefficient rendering of services within the Greater Giyani Municipality. The study further highlights the actions which need to be taken in order circumvent factors which impacts on the implementation of IGRA and IGRFA amongst State institutions. The study makes recommendations which may be adopted by officials of both national and provincial departments and municipalities in order to improve the implementation of IGR and IGRFA to enhance the efficiency of the execution of service delivery programmes. The study has also developed a framework which can be used to enforce the implementation of IGR and IGRFA for the augmentation of service delivery within local municipalities.
Kwada, Zachariah Daniel. "A fiscal decentralisation strategy for innovative local government financial management in Botswana". Thesis, Stellenbosch : Stellenbosch University, 2007. http://hdl.handle.net/10019.1/85388.
Pełny tekst źródłaENGLISH ABSTRACT: Decentralisation is a growing phenomenon worldwide. However, the detail of its implementation determines whether desired objectives are achieved or not. The thesis extensively interrogates this concept from economic, philosophical and political theoretical perspectives, with emphasis on the economic rationale. An international perspective has also been utilised for informing the investigation. Reference is made, in this regard, to both federal and unitary states of the developed and developing world. Botswana, a unitary and developing African country, has been found to be facing more or less the same challenges that undermine the desired benefits of fiscal decentralisation in all developing countries. However, political maturity (which is a prerequisite for decentralisation reforms) - a predictably stable commodity in Botswana -sets it apart from most other developing, if not all, African countries. With regards to decentralisation, a number of considerations framed the analysis. Firstly, the established consecutive approach to Botswana 's centralised economic planning and management has been found to be counter-productive to the financial decentralisation process. This has resulted in an over-regulated local public sector that is not conducive for taking stock of local initiative and being innovative in local affairs, mainly due to an ambiguous institutional framework. Secondly, an ad hoc financial transfer mechanism, that is neither stable nor predictable, clearly undermines integrated financial management and strategic fiscal planning at municipal level. Thirdly, a one-size-fits-all approach to the assignment of expenditure responsibilities to all municipalities, small and large, as well as urban and rural, serves as another constraint. Finally, a lack of stable and buoyant sources of own revenues, as well as inadequate capacity to utilise fully the already existing internal revenues, has created grant economies that survive on a principle of beggar-thyneighbour to actualise their mandates. This? in turn undermines their? significance for the electorates at local level who turn to the national government even for minor local issues that should be addressed within the areas of local jurisdiction.The thesis concludes with recommendations regarding a redesign of the institutional framework, intergovernmental financial transfers, expenditure assignments and generation of internal revenue. It is critically important that the Government of Botswana should develop a strong policy framework, build a strong consensus within the political and bureaucratic circles and coordinate and integrate these reforms through strong capacity-building mechanisms at local governments. Finally, the capacity of the national government to monitor the process cannot be overemphasised. That is, the decentralisation process should initially be centralised with gradual decentralisation processes to allow for flexibility well aware of the fact that decentralisation structures are always in transition.
AFRIKAANSE OPSOMMING: Desentralisasie is wel 'n wereldwye verskynsel, maar suksesvolle implementering vereis aandag aan detail. Die desentralisasiekonsep word in hierdie tesis grondig ondersoek vanuit 'n ekonomiese, filosofiese, sowel as politieke perspektief. Die rol van ekonomiese beginsels in die desentralisasieproses geniet spesiale verwysing. Om die ondersoek so omvattend moontlik te maak is internasionale bronne geraadpleeg, afkomstig vanuit sowel federale as unitere state asook uit ontwikkelde en ontwikkelende lande. Botswana, 'n ontwikkelende Afrika land met 'n unitere staatsvorm, ondervind uitdagings wat, soos in enige ander ontwikkelende land, die voordele van fiskale desentralisasie ondermyn. Politieke volwassenheid en stabiliteit is van die voorvereistes waaraan 'n staatsbestel moet voldoen om desentralisasie suksesvol toe te pas. Gelukkig skiet Botswana in die opsig geensins tekort nie, inteendeel, dit is juis hierdie eienskap wat hom van die meeste - indien nie alle ander - Afrikalande onderskei. Heelwat oorweging is geskenk aan die bepalende faktore rondom desentralisasie. Botswana se gevestigde gesentraliseerde ekonomiese beplanning- en bestuurstelsel is gei'dentifiseer as die belangrikste teenproduktiewe struikelblok wat die finansiele desentralisasieproses ontspoor. Kenmerkend van 'n sentralistiese institusionele raamwerk is 'n oorgereguleerde plaaslike openbare sektor wat nie die skep van eie inisiatief en ondernemende bestuur bevorder of ag op die belangrikheid daarvan slaan nie. Tweede in belangrikheid is 'n onstabiele, ad hoc finansiele oordragmeganisme waarop daar nie peil getrek kan word nie en wat pogings om gei'ntegreerde finansiele bestuurspraktyke en strategiese fiskale beplanning op munisipale vlak te vestig, belemmer. Die derde hindernis is die owerhede se onwilligheid om te besef dat daar geen pasklare benadering bestaan wat by al die uiteenlopende tipes (in terme van grootte en ligging, plattelands tot stedelik) plaaslike besture verantwoordelik bestedingspraktyke sal vestig nie. Laastens is 'n wydlopende gebrek aan stabiele en lewenskragtige, eie inkomstebronne, sowel as onvoldoende kapasiteit om reeds beskikbare, interne belastinginkomste doeltreffend aan te wend, nadelig vir plaaslike regering. Pogings om te verseker dat 'n eie plaaslike raad so 'n groot as moontlike toekenning uit die staatskas ontvang, veroorsaak dat aanliggende rade dan nie hulle regmatige deel ontvang nie. Plaaslike rade se oormatige afhanklikheid van die sentrale regering vir finansiele oorlewing, ondermyn die legitimiteit van plaaslike politici. Laasgenoemde soek gewoon te maklik die oplossing vir 'n plaaslike probleem by die sentrale regering, eerder as om dit self aan te durf Die tesis sluit met aanbevelings oor 'n herontwerpte institusionele raamwerk wat kan lei tot sinvoller finansiele tussenregeringsoordragte, taakgedrewe uitgawes en die skepping van eie, interne belastingbron. Dit is van kritieke belang dat die regering van Botswana 'n stewige beleidsraamwerk ontwikkel en dan konsensus daaroor verkry tussen die politici en burokrasie. Die integrasie en ko-ordinasie van hierdie hervormings kan slegs geskied indien dit gepaard gaan met lewenskragtige kapasiteitsontwikkeling op plaaslike bestuursvlak. Die sentrale regering sal egter eweneens eie kundigheid moet ontwikkel om die proses te monitor, want die desentralisasieproses sal aanvanklik vanaf die middelpunt geskied en geleidelik uitkring. Dit sal buigsaamheid en begrip verg omdat desentralisasie in wese voortdurende oorgang impliseer.
Lintner, Markus. "Die verfassungsrechtlichen Grenzen des horizontalen Länderfinanzausgleichs nach Art. 107 Abs. 2 GG /". Frankfurt am Main [u.a.] : Lang, 2004. http://www.gbv.de/dms/spk/sbb/recht/toc/389231649.pdf.
Pełny tekst źródłaКолодій, С. Ю. "Совершенствование межбюджетных отношений в условиях рыночной трансформации экономики". Thesis, Таврійський національний університет ім. В.І. Вернадського, 2003. http://essuir.sumdu.edu.ua/handle/123456789/51596.
Pełny tekst źródłaDissertation is devoted to theoretical and practical study of actual problems of organization of intergovernmental relations, the analysis of formation and development of the Ukrainian system of intergovernmental fiscal relations and the development of measures to improve it.
Chaka, Lister Lutombi. "The effect of centralization of fiscal powers on developmental activities of the Okavango Regional Council". Thesis, Stellenbosch : Stellenbosch University, 2000. http://hdl.handle.net/10019.1/51965.
Pełny tekst źródłaENGLISH ABSTRACT: This theoretically guided qualitative and quantitative study aims at investigating the extent to which centralization of fiscal powers in the Namibian State has been detrimental to development activities of the Okavango Regional Council. A further aim is to make recommendations and suggest balanced inter-governmental fiscal relations between central and regional governments in Namibia. The significance" of this study lies in the fact that, since the abolition of homelands in Namibia by the incumbent goven:rrnent in the 1990s, no comprehensive study has been carried out to analyze the socio-economic implications of such centralization of powers by central government. The study demonstrates that the degree of autonomy afforded to regional governments in Namibia stagnates their role as socio-economic development agents/facilitators. The study also examines the causes of disparities between centnil and regional governments. Important among the causes is the legal framework, which does not specify a fixed sharing formula. A number of corrective measures are suggested by the study. Among these measures are the decentralisation of functions that can be efficiently performed by regional governments, assignment of taxes to regional governments and amendment of existing legislation to allow for a balanced inter-governmental relations policy. The study further suggests that decentralization of functions to regions needs to be carefully planned and implemented because to lack of resource endowment and experienced personnel in the regions.
AFRIKAANSE OPSOMMING: Hierdie teoreties-gefundeerde kwalitatiewe en kwantitatiewe studie is daarop gemik om te bepaal tot watter mate die sentralisering van fiskale magte in die Namibiese regering 'n nadelige effek op die ontwikkelings-aktiwiteite van die Okavango Streeksraad gehad het. Nog 'n doelwit (van die studie) is om aanbevelings en voorstelle te maak vir die daarstelling van gebalanseerde inter-regeringsverhoudings tussen sentrale- en streeksowerhede in Namibië. Die waarde van hierdie studie lê in die feit dat, sedert die afskaffing van tuislande in Namibië deur die huidge regering in die 1990s, geen omvattende ondersoek nog gedoen is om die sosio-ekonomiese implikasies van so 'n sentralisering van magte deur die sentrale regering te ontleed nie. Die studie dui aan dat die mate van selfbestuur wat aan streeksowerhede in Namibië toegeken is, hulle rol as die agente/fasiliteersders van sosio-ekonomiese ontwikkeling kniehalter. Die studie ondersoek ook die oorsake van die verskille wat tans tussen sentrale- en streeksowerehede bestaan. Een van die hoofredes hiervoor blyk te wees die feit dat die bestaande resraamwerk/statutêre nie 'n vaste formule (vir die deling van mag) bepaal nie. 'n Aantal korrektiewe maatreëls word deur die studie aan die hand gedoen. Die aanbevelings sluit onder andere in maatreëls om dié funskies te densentraliseer wat effektief deur streeksowerhede gedoen kan word, die toekenning van belasting aan streeksowerhede en die wysiging van bestaande wetgewing om voorsiening te maak vir 'n gebalanseerde interregeringsverhoudingsbeleid. Die studie beveel verder aan dat die desentralisering van funkies na streke noukeurig beplan en geimplementeer moet word in die lig van 'n gebrek aan middele en ervare personneel in die streke.
Udeh, Alozie Donatus. "Intergovernmental cooperation and coordination at the local government level: The case of economic development in Riverside County". CSUSB ScholarWorks, 1994. https://scholarworks.lib.csusb.edu/etd-project/144.
Pełny tekst źródłaValverde, Heidi Tatiana. "The role of regional Igr institutions in decision-making in Santa Cruz -Bolivia". University of the Western Cape, 2006. http://hdl.handle.net/11394/7794.
Pełny tekst źródłaThe research investigation explores the topic from the point of view of intergovernmental institutions and the regional (departmental) decision-making process in Santa Cruz- Bolivia. The purpose was to determine if these institutions influence the decision-making process of actors in the area of road infrastructure. The topic is explored from the viewpoint of Actor-Centered Institutionalism from Scharpf. It states that the solutions to solve social problems can be explained as the outcome of interactions among intentional actors, but that these interactions are structured and outcomes are influenced by the characteristics of the institutional setting in which they occur. For that purpose, the study identifies the actor constellations participating in the process, their modes of interaction and the constraints they face as a result of the institutional setting. The research starts by distinguishing the formal, informal and fiscal lOR institutions and determine their importance; for this purpose, the classification by Agranoff is used. Afterwards, the investigation portrays the decision-making process in the area and analyzes the final decisions of actors as a result of the institutions shaping them. It is argued that mostly fiscal arrangements are shaping the decision-making process in the area. The formal and informal arrangements are determining the actor constellations participating in the process and how they interact, as well as which institutional constraints they face. It is concluded that there are missing channels of intergovernmental cooperation between the national and the departmental level, and it generates misunderstandings and uncertainty. The channels of cooperation between the department and the provinces exist, but training and technical advice is needed to enhance actors' capacities at this level. The mini-thesis concludes with the policy implications derived from the dynamics at the regional level and identifying other factors influencing the decision-making process.
Mulugeta, Meselu Alamnie. "Linking fiscal decentralization and local financial governance: a case of district level decentralization in the Amhara region, Ethiopia". Thesis, University of Western Cape, 2014. http://hdl.handle.net/11394/3350.
Pełny tekst źródłaThe prime aim of this thesis is to examine the link between fiscal decentralization and local financial governance in fiscally empowered woreda administrations (districts) of the Amhara region in Ethiopia. Local financial governance has been one of the reasons and arguably the crucial one that drives many countries to subscribe to fiscal decentralization. The presumption is that public finance mobilization and spending can be implemented in a more efficient, responsive, transparent and accountable manner at the local government level than at the centre. Nonetheless, empirical studies show that the linkage between fiscal decentralization and these local financial governance benefits is not automatic. Several developing countries that have tried to implement fiscal decentralization have failed to realise the promised financial governance gains largely due to design and implementation flaws. A review of the various theoretical perspectives suggest that local financial governance is not a factor of just devolution of fiscal power but also other intervening forces such as financial management system, citizen voicing mechanisms and the social and political context. It is within the framework of this theoretical argument that this study sought to investigate how the mixed and incomplete efforts of the district level fiscal decentralization program in the Amhara region has impacted on financial governance of woreda administrations. The study assesses the efficacy and role of various initiatives of the district level decentralization program of the Amhara region, such as the fiscal empowerment of woredas; financial management system reforms; citizen voicing mechanisms and political party structures and system in influencing woreda financial governance. To this end, the investigation process largely took the form of an interpretative approach employing a combination of various methods of gathering the required qualitative and quantitative data from respondents and documents in the selected four case woredas or districts. Findings on the assessment of the intergovernmental relations to measure the adequacy of devolution of fiscal power indicate that, despite the constitutional provision that affords the woredas the power to mobilize and spend public finance for the provision of various local public services, several design and implementation shortcomings have constrained woreda administrations from exercising such power effectively. As a result, the district level fiscal decentralization framework of the Amhara region appears to have features of decentralization by de-concentration rather than by devolution. Despite the extensive financial management reforms that have been undertaken, the research findings indicate that the financial management system in woreda administrations faces a range of challenges triggered largely by important design and implementation shortcomings. It is observed that the ‘getting the basics right first’ reforms in various financial management processes of woreda administrations are not only incomplete but also found to be inconsistent with each other and therefore could not serve their purpose. Furthermore, there has not been any other change in the last two decades since the initial implementation of these reforms despite such serious shortcomings. Most importantly, woreda administrations could not properly implement the techniques, methods, procedures and rules that constituted the reform process due to serious implementation problems such as the lack of manpower competency and problems associated with the lack of administrative accountability. The results of the study’s assessment regarding the practice of social accountability show that currently there is no arrangement for citizens to participate in public financial decisions and controls. In general, people have little interest in participating in the meetings organised by woreda government. Formal and informal community based organizations suffer from important capcity constraints, and the lack of strong civil society organizations to support these community based organizations makes such problems more difficult to resolve. However, local communities did indicate that they would be interested in participating in financial and budgeting processes if a number of conditions were satisfied. These included the availability of adequate and relevant information; the introduction of genuine forms of participation in which citizens were empowered; and evidence that popular participation was making a visible impact on financial decisions related to service delivery in their surroundings. The assessment of the ruling party structure and system suggests that the centralized system of the regional ruling party has created a dominant relationship between party organs at various levels so much sothat it has undermined the fiscal discretionary power of woreda administrations; blurred relationship between party and woreda financial management systems; and undermined direct voicing. Consequently, the genuine devolution of fiscal power, the effective implementation of the decentralised financial management systems, and direct participation of citizens are unlikely to be realised within the current ruling party system and structure. Moreover, the study shows that the intergovernmental relations, the implementation of financial management reforms and direct involvement of people influence each other. The evidence suggests that the effective implementation of the financial management reforms is not possible without genuine devolution of fiscal power and arrangements for the activeinvolvement of citizens. Despite these limitations and shortcomings, the research nevertheless reveals that the decentralization process has achieved some positive results, such as the expansion of access to basic services; the economic use of resources for such expansion; the mobilization of resources from local communities; and the streamlining of a number of bureaucratic processes. However, the prevalence of various financial governance challenges such as excessive budget transfers; low budget execution; uneconomical procurement; illicit spending; budget pressure; inadequate revenue collection; poor financial transparency; and compromised accountability in fiscally decentralized woreda administrations means the promised local financial governance benefits of fiscal decentralization are remain largely unrealized. The evidences in the study strongly suggest that the shortcomings in the design and implementation of intergovernmental relations, financial management system reforms, and direct voicing mechanisms areresponsible in combination with each other for these local financial governance challenges. Thus, the study concludes that local financial governance is a result of a complex network of interactions of intergovernmental relations, public financial management arrangements and social accountability mechanisms. The success of initiatives to improve local financial governance is dependent on contextual factors such as the capacity of civil society organizations and the ruling party system and structure. Therefore, while recommending further efforts of genuine devolution of power, in particular through the continuation of the financial management reform processes towards full-fledged reforms, the study contends that opening enough space for the proliferation of civil society organizations and alternative political parties will be the main priority.
Marcelino, Junior Jorge Carlos. "Los centros offshore. La utilización del sistema tributario como vehículo a la atracción del capital internacional". Doctoral thesis, Universitat de Barcelona, 2016. http://hdl.handle.net/10803/377461.
Pełny tekst źródłaSlumkoski, Corey James Arthur. "Prelude to equalization, New Brunswick and the Tax Rental Agreements, 1941-1957". Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape9/PQDD_0015/MQ54647.pdf.
Pełny tekst źródłaDietz, Robert D. "Spatial competition, conflict and cooperation". Columbus, Ohio : Ohio State University, 2003. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1058471128.
Pełny tekst źródłaTitle from first page of PDF file. Document formatted into pages; contains xiii, 268 p.; also includes graphics (some col.). Includes abstract and vita. Adviser: Donald Haurin, Dept. of Economics. Includes bibliographical references (p. 256-268).
Josie, Mervyn Jayaprakash. "Accounting for economic disparities in financing municipal infrastructure in South Africa: a case study using data from the cape Winelands District Municipality". Thesis, UWC, 2011. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_8296_1392966867.
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In this thesis I argue that by taking account of economic disparities and backlogs in intergovernmental infrastructure grants to municipalities in South Africa, government will effectively meet its constitutional obligation to equitably allocate infrastructure grants to local government according to the principles of parity, proportionality and priority (Young, 1994). Municipalities will thus be able to provide basic services to households in keeping with the Bill of Rights of the Constitution of South Africa (1996). Adapting the Petchey et al (2004) provincial capital expenditure grant model to the provision of municipal services using secondary data and information from local municipalities in the Cape Winelands District, I evaluate whether government&rsquo
s existing municipal grants are allocated equitably and, whether they account for disparities that differentiate municipalities from each other. The findings from my analysis show that the current approach to financing municipal infrastructure does not sufficiently account for disparities and thus, undermines the requirement for equitability, adequacy and efficiency of intergovernmental allocations. Consequently, the right of citizens to basic municipal services is compromised and the macroeconomic structure is weakened. Furthermore the institutional arrangements for local government autonomy is undermined because municipalities cannot ensure stability, predictability, flexibility and economic efficiency of infrastructure budgets. As municipalities receive part of their finance from national government through infrastructure grants, I used data from five local municipalities to examine the extent to which there is equitability and efficiency in the way this finance is allocated. To this end I constructed and applied a composite disparity index for each municipality to my adapted municipal infrastructure grant model to analyze and observe the impact of economic disparities in grant allocations. The findings show that a grant model that accounts for economic disparities satisfies the constitutional, economic and institutional considerations that should inform municipal grant allocation decisions. I conclude the thesis by highlighting the limitations and possibilities of using a municipal infrastructure grant model that accounts for economic disparities and, I propose some recommendations for applying such a model in South Africa.
Ring, Irene. "Economic Instruments for Conservation Policies in Federal Systems". Doctoral thesis, Universitätsbibliothek Leipzig, 2011. http://nbn-resolving.de/urn:nbn:de:bsz:15-qucosa-72649.
Pełny tekst źródłaVerwey, Len. "Key efficiency and equity aspects of providing basic local services in South Africa". Thesis, Stellenbosch : Stellenbosch University, 2008. http://hdl.handle.net/10019.1/2710.
Pełny tekst źródłaIn enquiring after the best means of financing basic local services in South Africa, the thesis begins by reviewing the arguments for fiscal decentralisation and the efficiency criteria for expenditure and revenue assignment. The role of local government within South Africa’s system of intergovernmental fiscal relations is then evaluated. A chapter is devoted to the efficient pricing of infrastructure for household services. However, it is emphasised that such pricing is unlikely to meet equity criteria for access and affordability. The equity aspect of providing basic local services is explored further from the perspective of South African Constitutional obligations and the current basic services policy framework. A concluding chapter discusses issues arising out of the work and provides some recommendations.
Tristão, José Américo Martelli. "A administração tributária dos municípios brasileiros: uma avaliação do desempenho da arrecadação". reponame:Repositório Institucional do FGV, 2003. http://hdl.handle.net/10438/2568.
Pełny tekst źródłaEvaluate the tax collection and proposes a typology for the way Brazilian municipalities perform with regard to taxation, and aims at helping in the understanding of the difficulties faced by the local authorities in levying taxes. The survey encompasses 4617 municipalities, grouped according to the importance of each tax within the total revenue. The groups have been obtained through the use of Cluster Analysis, a multivariate data analysis technique.
Avalia o desempenho da arrecadação e propõe uma tipologia para o comportamento tributário dos municípios brasileiros com o objetivo de auxiliar na compreensão das dificuldades enfrentadas pelos governos municipais na cobrança dos tributos de sua competência. A pesquisa abrange 4.617 municípios, que foram agrupados segundo a importância de cada tributo no cômputo de sua receita total. Os agrupamentos foram obtidos empregando-se a Análise de Cluster, uma técnica de análise multivariada de dados que permite encontrar e separar grupos similares.
Delechat, Aude Simonne Emilie. "Une concurrence fiscale loyale (un compte de fée?) /". Thesis, McGill University, 2005. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=83950.
Pełny tekst źródłaБалацький, Євген Олегович, Евгений Олегович Балацкий i Yevhen Olehovych Balatskyi. "Методологічні засади управління бюджетом міста: оптимізація формування і використання". Thesis, Українська академія банківської справи Національного банку України, 2012. http://essuir.sumdu.edu.ua/handle/123456789/51310.
Pełny tekst źródłaThe dissertation conducted a comprehensive study of theoretical and methodological bases of the budget of the city based on the optimization of its revenue and expenditure and recommendations for improving the effectiveness of social and economic development with due regard to its budgetary capacity. Local budgets are considered from the standpoint of institutional architectonics developed self-appraisal to ensure their effectiveness based on establishing the optimal ratio between the elements of the budget system. The dependence of socio-economic development of the revenue and expenditure of its budget based on modeling using structural equations. Conceptual framework and methodological foundations identify the impact of the economic component in the socio-economic development in the context of a systematic approach to the essence of the city and its main functions. Methodological principles of evaluation of investment projects of social direction to determine the feasibility and efficiency of implementation for the city budget.
Shabalala, Dumisani Sipho Derrick. "Intergovernmental fiscal relations in South Africa". Thesis, 1999. http://hdl.handle.net/10413/4239.
Pełny tekst źródłaThesis (M.Com.)-University of Natal, Pietermaritzburg, 1999.
Miral, Romulo Emmanuel M. "Intergovernmental fiscal relations in the Philippines". Phd thesis, 1997. http://hdl.handle.net/1885/145741.
Pełny tekst źródłaCrivelli, Ernesto. "Issues on subnational public finance & intergovernmental fiscal relations /". 2008. http://www.gbv.de/dms/zbw/563049782.pdf.
Pełny tekst źródłaCamacho, Gutiérrez Pablo Stahl Dale O. "Essays on Mexican fiscal federalism a positive analysis /". 2005. http://repositories.lib.utexas.edu/bitstream/handle/2152/1869/camachogutierrezp13970.pdf.
Pełny tekst źródłaHanai, Kiyohito. "Intergovernmental grants and distributional issues : the case of Japan". Phd thesis, 1993. http://hdl.handle.net/1885/129403.
Pełny tekst źródłaGamboa, González Rafael. "Fiscal federalism in Mexico". 1996. http://catalog.hathitrust.org/api/volumes/oclc/38188629.html.
Pełny tekst źródłaMathane, Tlou Phillemon. "A critical evaluation of the South African intergovernmental grant system". Thesis, 2012. http://hdl.handle.net/10210/5922.
Pełny tekst źródłaThat there has been a revolution in intergovernmental fiscal relations system is undeniable. The political and constitutional transformation that took place in South Africa has not gone unnoticed in the civil society, and certainly not in the international world affairs. After a period close to a decade of democratic system of governance in South Africa, the time is more than ripe to do a comprehensive review of intergovernmental fiscal relations. Given the variety of demands and pressures on the system, both from policy and from a constitutional point of view, it is important to reflect on the performance of the system in a manner that prepares it for future challenges. Provinces are no longer merely spending agencies for central government. Instead, they have been empowered by the Constitution to fashion their own policy priorities in certain areas and to translate these into resource allocations that will support these policy objectives. The focus of this study is to critically evaluate the South African intergovernmental grant system since 1994, noting the changes, successes and challenges that constitute future areas of improvement. The results can be used by other policy analysts, managers and can also constitute the basis for future research.
Camacho, Gutiérrez Pablo. "Essays on Mexican fiscal federalism: a positive analysis". Thesis, 2005. http://hdl.handle.net/2152/1869.
Pełny tekst źródłaSun, Jeanne-Mey. "Interjurisdictional competition with an application to international equity markets /". 1999. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&res_dat=xri:pqdiss&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&rft_dat=xri:pqdiss:9934121.
Pełny tekst źródłaROBE, Jean-Philippe. "Trade and justice". Doctoral thesis, 1992. http://hdl.handle.net/1814/4762.
Pełny tekst źródłaBerry, Christopher. "Imperfect union : fiscal externalities in multi-level governments /". 2002. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&res_dat=xri:pqdiss&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&rft_dat=xri:pqdiss:3060192.
Pełny tekst źródłaHo, Hon-wai. "Late Qing governmental finance : revenue raising and centre-province relations, 1895-1911". Phd thesis, 1985. http://hdl.handle.net/1885/129407.
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