Journal articles: 'Decentralization in government – Rwanda'

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Stoker, Gerry. "Decentralization & Local Government." Social Policy & Administration 21, no. 2 (1987): 157–70. http://dx.doi.org/10.1111/j.1467-9515.1987.tb00271.x.

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Marlow, Michael L. "Fiscal decentralization and government size." Public Choice 56, no. 3 (1988): 259–69. http://dx.doi.org/10.1007/bf00130275.

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Besfat Dejen Engdaw. "Decentralization and District-Level Decentralization in Amhara Region." International Journal of Political Activism and Engagement 8, no. 1 (2021): 1–16. http://dx.doi.org/10.4018/ijpae.2021010101.

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This paper examines the process of decentralization and district level decentralization programs in the Amhara region. It addresses the decentralization processes in Imperial, Derg, and EPRDF regimes. The depth and degree of decentralization in the three consecutive regimes were different as the process of decentralization in the current government meant to be deeper and extensive and pushed powers, functions, and roles into the local government. The process of decentralization in the current government has transferred powers and functions to the districts. However, the district level decentralization process has faced many challenges. The paper revealed that unclear assignments of powers and functions, executive dominations, upward accountabilities, top-down planning, lack of skilled manpower, lack participatory systems, failure of the councils in holding the executive accountable, lack of adequate budget, lack of revenue mobilization capacity, lack of responsiveness, and accountability among councils were the main challenges that impede in the process of the DLD process.

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Mamma, Beche Bt. "Decentralization in Indonesia: An Evaluation of the Implementation of Laws 22 and 25 of 1999." Andalas Journal of International Studies (AJIS) 5, no. 2 (2016): 166. http://dx.doi.org/10.25077/ajis.5.2.166-177.2016.

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Indonesia has been undergoing a reform process. It started with the process of rapid decentralization government began in 1999 from a strong centralized system. One of its process is the introduction of decentralization, a process of transfer power from the central government to provinces to sub-provinces. Decentralization became a worldwide phenomenon since over three decade. Countries around the world use decentralization principles with varying degree, mostly by transferring responsibilities of public service delivery to lower levels of government. The decentralization literature promotes the good governance aspects associated with decentralization including local citizen participation, democratic elections and financial and political equity. Decentralization in Indonesia is much more of an administrative decentralization rather than a fiscal decentralization. The central government continues to control a vast share of the revenues required for local governance under true decentralization.Key words: Decentralization, Reform Process, Centralized System, Governance

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Visković, Josip, Paško Burnać, and Maja Herman. "IMPACT OF POLITICAL AND FISCAL DECENTRALIZATION ON THE GOVERNMENT QUALITY IN CENTRAL AND EASTERN EUROPEAN COUNTRIES." Ekonomska misao i praksa 30, no. 1 (2021): 285–302. http://dx.doi.org/10.17818/emip/2021/1.14.

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Since the 1970s, the process of decentralization has spread throughout the world, and today more than 95% of democratic countries are decentralized. Decentralization should lead to a well-organized and more efficient local government. Nevertheless, the empirical results are rather vague. The motivation for this paper is to examine the impact of political and fiscal decentralization on the quality of government in seventeen countries in Central and Eastern Europe for the period 1998 - 2012. The main objective of the paper is to explore whether fiscal decentralization positively influences the quality of government and whether political decentralization reduces its positive influence. An additional contribution of the paper comes from the introduction of a decentralization interaction variable. Our results have shown that fiscal decentralization has a positive impact on governance, while political decentralization was found to be statistically insignificant. Our results also showed that richer countries have higher government quality, that government size increases the level of corruption and decreases government quality, and that in more democratic countries politicians behave more responsibly and accountably, which decreases the level of corruption and increases government quality. We conclude that political decentralization cancels out the positive effects of fiscal decentralization on the quality of government, which can be explained by less developed institutions at the local level in Central and Eastern European countries.

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Liu, Gao. "Government Decentralization and the Size of the Nonprofit Sector: Revisiting the Government Failure Theory." American Review of Public Administration 47, no. 6 (2016): 619–33. http://dx.doi.org/10.1177/0275074016631643.

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This article revisits government failure theory by examining the relationship between government decentralization and the size of the nonprofit sector (NPS). Government failure theory posits that nonprofits are most active in regions where the largest gap exists between the homogeneous supply of public service and heterogeneous citizen demands. Following this theory, government decentralization should decrease the size of the NPS, as it increases the efficiency and heterogeneity of government services. This article tests this hypothesis using a sample of U.S. counties. Decentralization is measured in two dimensions: vertical decentralization and horizontal fragmentation. After using instrumental regressions to eliminate the endogeneity bias, we find that counties with a more horizontally fragmented governmental system are associated with a larger NPS. Vertical centralization leads to a denser NPS but has no impact on the NPS revenue or assets. The impacts of resident heterogeneity are also mixed. As such, government failure theory is only partially supported, at best. Contrarily, interdependence theory is supported by this study.

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Strumpf, Koleman S. "Does Government Decentralization Increase Policy Innovation?" Journal of Public Economic Theory 4, no. 2 (2002): 207–41. http://dx.doi.org/10.1111/1467-9779.00096.

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Forero, Henry, and Manuel Salazar. "Local Government and Decentralization in Colombia." Environment and Urbanization 3, no. 2 (1991): 121–26. http://dx.doi.org/10.1177/095624789100300216.

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Balaguer-Coll, Maria Teresa, Diego Prior, and Emili Tortosa-Ausina. "Decentralization and efficiency of local government." Annals of Regional Science 45, no. 3 (2009): 571–601. http://dx.doi.org/10.1007/s00168-009-0286-7.

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Liberati, Paolo, and Agnese Sacchi. "Tax decentralization and local government size." Public Choice 157, no. 1-2 (2012): 183–205. http://dx.doi.org/10.1007/s11127-012-9937-9.

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TSITLIDZE, ANA. "THE PROBLEM OF THE POLITICAL AND FISCAL DECENTRALIZATION OF THE LOCAL GOVERNMENT IN 2012-2019." Globalization and Business 4, no. 7 (2019): 148–54. http://dx.doi.org/10.35945/gb.2019.07.018.

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The article contains a concept about Political and fiscal decentralization problem in Georgia during “2012-2019” For each democratic state strong local government and its political and fiscal decentralization is a fundamental principle of democracy. A local government is a form of public administration which, in a majority of contexts, exists as the lowest tier of administration within a given state. It contains political, fiscal and administration decentralization which means to transfer power from central government to municipality. In the way of Democracy and European integration as a still democracy development county, Local Government development and its Political and fiscal decentralization is an important and key issues for Georgia. Aim of the Article: To analyze the process and the problem of Political and Fiscal decentralization of Local Government in Georgia during 2012-2019. What type of problem we have and what is the main problem for Political and Fiscal decentralization of Local Government in Georgia. Despite all of reforms from independence to nowadays, political and fiscal decentralization of local Government is a problem for all governments in Georgia. The main reason for all of them was political control under the Local governments. After 2012, the hope that the new Government can implement real political da fiscal decentralization of local government was big. But reality is different. Despite two reforms of Local Government during 2012-2019, until now the problem of political and fiscal decentralization in Georgia is the same: no formal control of Local Governments, Most of Financial resources still have central Government, Local Governmnts have no possibility to implement their power independently, they have no own property and sufficient financial resources. In this article we give a recommendations how to improve political and fiscal decentralization aspects in Geogria and what the main problem is.

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TSITLIDZE, ANA. "THE PROBLEM OF THE POLITICAL AND FISCAL DECENTRALIZATION OF THE LOCAL GOVERNMENT IN 2012-2019." Globalization and Business 4, no. 7 (2019): 148–54. http://dx.doi.org/10.35945/gb.2019.07.018.

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The article contains a concept about Political and fiscal decentralization problem in Georgia during “2012-2019” For each democratic state strong local government and its political and fiscal decentralization is a fundamental principle of democracy. A local government is a form of public administration which, in a majority of contexts, exists as the lowest tier of administration within a given state. It contains political, fiscal and administration decentralization which means to transfer power from central government to municipality. In the way of Democracy and European integration as a still democracy development county, Local Government development and its Political and fiscal decentralization is an important and key issues for Georgia. Aim of the Article: To analyze the process and the problem of Political and Fiscal decentralization of Local Government in Georgia during 2012-2019. What type of problem we have and what is the main problem for Political and Fiscal decentralization of Local Government in Georgia. Despite all of reforms from independence to nowadays, political and fiscal decentralization of local Government is a problem for all governments in Georgia. The main reason for all of them was political control under the Local governments. After 2012, the hope that the new Government can implement real political da fiscal decentralization of local government was big. But reality is different. Despite two reforms of Local Government during 2012-2019, until now the problem of political and fiscal decentralization in Georgia is the same: no formal control of Local Governments, Most of Financial resources still have central Government, Local Governmnts have no possibility to implement their power independently, they have no own property and sufficient financial resources. In this article we give a recommendations how to improve political and fiscal decentralization aspects in Geogria and what the main problem is.

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Cai, Hongbin, and Daniel Treisman. "Did Government Decentralization Cause China's Economic Miracle?" World Politics 58, no. 4 (2006): 505–35. http://dx.doi.org/10.1353/wp.2007.0005.

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Many scholars attribute China's market reforms and the remarkable economic performance they have fostered in part to the country's political and fiscal decentralization. Political decentralization is said to have stimulated local policy experiments and restrained predatory central interventions. Fiscal decentralization is thought to have motivated local officials to promote development and harden enterprises' budget constraints. The locally diversified structure of the prereform economy is said to have facilitated liberalization. Reexamining these arguments, the authors find that none establishes a convincing link between political or fiscal decentralization and China's successes. They suggest an alternative view of the reform process in which growth-enhancing policies emerged from competition between promarket and conservative factions in Beijing.

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Yang, Siying, Zheng Li, and Jian Li. "Fiscal decentralization, preference for government innovation and city innovation." Chinese Management Studies 14, no. 2 (2020): 391–409. http://dx.doi.org/10.1108/cms-12-2018-0778.

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Purpose The purpose of this paper is to examine whether fiscal decentralization has impacts on city innovation level and to examine the moderating effects of the preference for government innovation in China. Design/methodology/approach Using a panel data of China’s 278 cities from 2003 to 2016, the authors first use fixed-effect model and quantile regression to analyze the impact of fiscal decentralization on city innovation level and the variations of impacts conditional on different innovation levels, followed by a mediating effect model to test the moderating effects of the preference for government innovation and its temporal and spatial heterogeneity. Findings The paper finds that fiscal decentralization significantly inhibited city innovation, and with the improvement of city innovation level, the inhibition demonstrated characteristics of “V” type variation. When the degree of fiscal decentralization is between 0.377 and 0.600, the inhibition of fiscal decentralization on city innovation level is the weakest. We further show that fiscal decentralization also inhibits the government's preference for innovation, reduces the proportion of fiscal expenditure on innovation and has a negative impact on city innovation. In addition, the influence of fiscal decentralization on city innovation present clear heterogeneity in space and in time. On one hand, the inhibition of fiscal decentralization on city innovation level in eastern China is significantly weaker than that in central and Western China; on the other hand, after the implementation of China’s innovation-driven development strategy in 2013, the negative impact of fiscal decentralization on city innovation disappeared. Research limitations/implications The research findings have certain policy implications. That is, in the process of decentralization reform, on the one hand, the central government should strengthen the supervision over the fiscal expenditure of local governments and ensure that the central government can play a leading role in the local development strategy, on the other hand, the central government should guard against the distortion of fiscal decentralization on local governments' fiscal expenditure behavior. In addition, the central government should also focus on the heterogeneity of the impacts of fiscal decentralization on cities under different strategic backgrounds and different levels of innovation. Originality/value This paper extends prior research by bringing the decentralization system reform into the study of city innovation system and analyzing its mechanism and its temporal and spatial heterogeneity.

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Cho, Im Gon. "Fiscal decentralization in Korea." Asian Education and Development Studies 7, no. 3 (2018): 279–90. http://dx.doi.org/10.1108/aeds-11-2017-0113.

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Purpose The purpose of this paper is to make policy recommendations for the current fiscal decentralization discussion by examining the operating mechanisms of local taxes, unconditional grants, and conditional grants within the fiscal relationships between the national government and local governments in Korea. Design/methodology/approach After examining the current fiscal relationships between the national government and the local governments, this paper analyzes trends of local taxes, unconditional grants from both national and high-level local governments, and conditional grants from both national and high-level (or provincial level) local governments between 2002 and 2015. Local governments are classified into high-level local governments, and three types of low-level local governments are: si, kun, and ku. Findings Since the structure of local government finances in Korea is very complicatedly intertwined, the present decentralization discussion regarding increasing the share of local tax revenues may not achieve its purpose of fiscal decentralization. The authorities in charge of revenue allocation should be first decentralized at high-level local governments; high-level local governments should then arrange unconditional and conditional grants from high-level local governments to low-level local governments while taking into consideration unconditional and conditional grants from the national government to low-level governments. Originality/value The dichotomy between the central government and local municipalities has been utilized in the existing discussion regarding fiscal decentralization in Korea, but this study highlights the important resource allocation roles of high-level local governments.

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Guo, Shufen, Ludi Wen, Yanrui Wu, Xiaohang Yue, and Guilian Fan. "Fiscal Decentralization and Local Environmental Pollution in China." International Journal of Environmental Research and Public Health 17, no. 22 (2020): 8661. http://dx.doi.org/10.3390/ijerph17228661.

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Fiscal decentralization is one of the tools for the central government to engage local governments in environment management. However, its effects are inconclusive. This paper aims to examine the impact of fiscal decentralization on environmental pollution and the role of government environmental preference in China’s provinces. The results show that fiscal revenue decentralization exacerbates local environmental pollution more seriously than expenditure decentralization. This negative environmental effect of fiscal decentralization could be moderated by government environmental preference. Based on our findings, it is recommended that China’s local governments should improve environmental preference so that fiscal decentralization can create a win–win situation for the economy and environment. Furthermore, the different effects of fiscal revenue and expenditure decentralization create a necessity for differentiated management of fiscal decentralization by the central and local governments.

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Prohl, Silika, and Friedrich Schneider. "Does Decentralization Reduce Government Size? A Quantitative Study of the Decentralization Hypothesis." Public Finance Review 37, no. 6 (2009): 639–64. http://dx.doi.org/10.1177/1091142109345264.

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Pickvance, C. G. "Decentralization and Democracy in Eastern Europe: A Sceptical Approach." Environment and Planning C: Government and Policy 15, no. 2 (1997): 129–42. http://dx.doi.org/10.1068/c150129.

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The author focuses on the link between local government decentralization and democracy in Eastern Europe. It is shown that decentralization is a multidimensional concept and that actual local government systems can be positioned differently on each dimension (functions, control, and finance) depending on the implicit model of local government. Formal and substantive definitions of democracy are distinguished and some conventional measures examined; it is concluded that decentralization and democracy do not necessarily go together. The degree of decentralization and implicit models of postsocialist local government in Eastern Europe are then outlined, with a focus on the contrast between Budapest and Moscow. The development of social movements in the two capitals is taken as an index of substantive democracy and is shown to be influenced not only by the extent of decentralization but also by other features of the local political context. This illustrates the earlier argument that the relation between decentralization and democracy is an empirically variable one rather than a necessary one.

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Mahi, Raksaka. "Fiscal Decentralization: Its Impact on Cities Growth." Jurnal Ekonomi dan Pembangunan Indonesia 2, no. 1 (2001): 1–20. http://dx.doi.org/10.21002/jepi.v2i1.616.

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Indonesia currently adopts a new decentralization policy. In the past, central government had been the major role of regional and cities development. With the new policy, central government has transferred its role in developing cities and regions to the local governments. This policy adopts two complimentary laws. Law No.22/1999, which is basically the devolution policy, has been accompanied by Law No.25/1999, which basically is the fiscal decentralization policy. Both laws reflect that decentralization policy in Indonesia has adopted the concept of "money follows functions".Before the implementation of decentralization policy, the government of cities had been benefited from many facilities built by central government on the city area. With the decentralization policy, it is expected that a reduced role of central government will have a significant impact on the growth of cities in Indonesia. The policy has three major fiscal instruments; a block grant funding, a specific grant and revenue sharing. The block grant funding is considered as the most important instruments of fiscal decentralization in Indonesia. About 80 percent of financial transfer from central to local governments will be in the block grant type of transfer. In the past, the use of transfers was determined by central government specifically. Therefore, the role of block grant was very minimal. With the new fiscal decentralization scheme, the benefits of cities from central government investments are expected to decrease. Therefore, there is a question to what extend the cities will be sustainable in the decentralization era.This paper attempts to answer the impacts of current fiscal decentralization policy on the growth of the cities. The first objective of the paper is to evaluate the current intergovernmental tranfers and their impact to cities revenues. Secondly, by utilizing a regional macroeconometric model, this paper also elaborates the implication of the transfers to the city growth and interregional disparity in Indonesia.

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신유호. "Government Subsidy Improvement for the Decentralization System." Journal of Policy Development 13, no. 2 (2013): 25–51. http://dx.doi.org/10.35224/kapd.2013.13.2.002.

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Overman, E. Sam. "Decentralization and Microcomputer Policy in State Government." Public Productivity Review 9, no. 2/3 (1985): 143. http://dx.doi.org/10.2307/3379998.

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Isanshyna, G., and O. Dubynska. "Tax decentralization under local government reform conditions." Galic'kij ekonomičnij visnik 66, no. 5 (2020): 93–104. http://dx.doi.org/10.33108/galicianvisnyk_tntu2020.05.093.

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The primary objective of the paper is to investigate the main directions of decentralization reform, trends in local budget revenues in Ukraine, to assess the impact of decentralization reform on the structure and composition of local budgets financial resources, to identify the ways of their optimization. The main components of decentralization reform, the main practical results of territorial and fiscal decentralization in Ukraine are formulated in this paper. Analysis of the development of voluntary territorial communities association in the country during the last five years is carried out. The principles of public administration and the development of normative regulation of local self-government, voluntary association of territorial communities and their cooperation are investigated. It is determined that the practical result of administrative-territorial decentralization is to ensure the creation of new capable territorial entities – united territorial communities. The practical result of tax decentralization is the increase of financial capacity of the united territorial communities. The dynamics of the share of local taxes and fees in own revenues of the general local budgets fund is considered, special attention is paid to such national tax as personal income tax. The dependence of local budgets on transfers from the state budget is noted. And all this on the basis of achievement the ratio of state and local budget revenues of most EU countries is 50:50. The directions of reducing the risk of financial unreliability of local governments under COVID-19 conditions are determined. The difficulties of tax administration of large taxpayers; the main factors determining the size of the shadow economy in the country are investigated. There is no direct relationship between the level of taxation in Ukraine and the level shadow economy. The assessment of the extent of concealment and incomplete reporting of domestic businesses according to the survey in the framework of the SHADOW project is made. The consequences of increasing shadow economy share in the country are determined. The experience of several European countries in personal income taxation is studied, the peculiarities of granting the right to apply the social tax benefit from the personal income tax is determined. Recommendations for optimizing the taxation of individuals in terms of taxation of dividends are provided in this paper.

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Kyriacou, Andreas P., Leonel Muinelo-Gallo, and Oriol Roca-Sagalés. "Regional inequalities, fiscal decentralization and government quality." Regional Studies 51, no. 6 (2016): 945–57. http://dx.doi.org/10.1080/00343404.2016.1150992.

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AUCOIN, PETER. "Contraction, Managerialism and Decentralization in Canadian Government." Governance 1, no. 2 (1988): 144–61. http://dx.doi.org/10.1111/j.1468-0491.1988.tb00256.x.

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SELLERS, JEFFEREY M., and ANDERS LIDSTRÖM. "Decentralization, Local Government, and the Welfare State." Governance 20, no. 4 (2007): 609–32. http://dx.doi.org/10.1111/j.1468-0491.2007.00374.x.

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Hambleton, Robin. "Decentralization and democracy in UK local government." Public Money & Management 12, no. 3 (1992): 9–20. http://dx.doi.org/10.1080/09540969209387717.

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Kyriacou, Andreas P., and Oriol Roca-Sagalés. "Fiscal and Political Decentralization and Government Quality." Environment and Planning C: Government and Policy 29, no. 2 (2011): 204–23. http://dx.doi.org/10.1068/c1016r.

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Bondar, Florin. "Quality of Government and Decentralization in Romania." International Review of Social Research 4, no. 1 (2014): 5–26. http://dx.doi.org/10.1515/irsr-2014-0002.

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Abstract The article explores the effects of the decentralization process in Romania as part of the public administration reform, using a set of financial indicators revealing the territorial distribution of the capacity of local public administration to provide public services. These indicators are then correlated with quality of government and government effectiveness indexes at national level. As a result, the analysis reflects a territorial variation of financial independence of administrative units that can be explained by assuming the differences in the institutional set-up of different communities at local level. These results were used further to formulate a perspective on the decentralization process in Romania based on the assumption of non-homogeneity of socio-economic development of different regions in Romania.

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Jones, E. "The Architecture of Government: Rethinking Political Decentralization." Parliamentary Affairs 62, no. 4 (2009): 691–97. http://dx.doi.org/10.1093/pa/gsp018.

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Goel, Rajeev K., and Michael A. Nelson. "Government fragmentation versus fiscal decentralization and corruption." Public Choice 148, no. 3-4 (2010): 471–90. http://dx.doi.org/10.1007/s11127-010-9666-x.

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Cantarero, David, and Patricio Perez. "Decentralization and regional government size in Spain." Portuguese Economic Journal 11, no. 3 (2012): 211–37. http://dx.doi.org/10.1007/s10258-012-0085-4.

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Furceri, Davide, Agnese Sacchi, and Simone Salotti. "Can Fiscal Decentralization Alleviate Government Consumption Volatility?" Open Economies Review 27, no. 4 (2016): 611–36. http://dx.doi.org/10.1007/s11079-016-9392-1.

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Rodden, Jonathan. "Reviving Leviathan: Fiscal Federalism and the Growth of Government." International Organization 57, no. 4 (2003): 695–729. http://dx.doi.org/10.1017/s0020818303574021.

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AbstractThis article revisits the influential “Leviathan” hypothesis, which posits that tax competition limits the growth of government spending in decentralized countries. I use panel data to examine the effect of fiscal decentralization over time within countries, attempting to distinguish between decentralization that is funded by intergovernmental transfers and local taxation. First, I explore the logic whereby decentralization should restrict government spending if state and local governments have wide-ranging authority to set the tax base and rate, especially on mobile assets. In countries where this is most clearly the case, decentralization is associated with smaller government. Second, consistent with theoretical arguments drawn from welfare economics and positive political economy, I show that governments grow faster as they fund a greater portion of public expenditures through intergovernmental transfers.

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Nurhayati, Siti Fatimah. "PERMASALAHAN DAN KONSEKUENSI DESENTRALISASI FISKAL." Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan 2, no. 1 (2017): 14. http://dx.doi.org/10.23917/jep.v2i1.3903.

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In local autonomy implementation, there are various decentralization processes. One of them is decentralization in fiscal sector. Fiscal decentralization relates to local authority using their own fiscal resource which is supported by financial balance between central and local government. Some problems which is estimated will emerge in fiscal decentralization process is a natural thing for local government which have authority to manage their own household affairs. In addition to emerged problems, there are some decisive factor which is calculated as the something determining the success of decentralization process. Decentralization can also give varying implications toward inter-region development activity.

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Petlenko, Y., and V. Milanchenko. "Financial Decentralization as Direction of Increase Financial Independence of Local Budgets." Bulletin of Taras Shevchenko National University of Kyiv. Economics, no. 211 (2020): 39–47. http://dx.doi.org/10.17721/1728-2667.2020/211-4/3.

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The article is sanctified to determination of basic tendencies and estimation of efficiency of financial decentralization in Ukraine. Preconditions and different forms financial decentralization, which are constituent of process the government management sent to the increase of financial independence local government from central government. The estimation of efficiency financial decentralization is carried out with the aim of determination mechanisms accumulation financial resources for providing of financial independence regions.

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Short, Tim. "Sustainable development in Rwanda: industry and government." Sustainable Development 16, no. 1 (2008): 56–69. http://dx.doi.org/10.1002/sd.328.

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Wagana, Duncan M., Mike A. Iravo, Joyce D. Nzulwa, and John M. Kihoro. "The Moderating Effects Of E-Government On The Relationship Between Administrative Decentralization And Service Delivery In County Governments In Kenya." European Scientific Journal, ESJ 12, no. 17 (2016): 459. http://dx.doi.org/10.19044/esj.2016.v12n17p459.

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This study sought to explore the relationship between the devolved governance aspect of administrative decentralization and service delivery in county governments in Kenya. The study also tested the moderating role of e-government on the relationship between administrative decentralization and service delivery in county governments in Kenya. The study used a sample size of 275 respondents, who are government officials drawn from 8 county governments in Kenya. The study used bivariate regression analysis and moderated multiple regression (MMR) to analyze the association between administrative decentralization, e-government, and service delivery variables. Based on the findings, a significant positive relationship between administrative decentralization and service delivery was established. However, the study found the moderating effect of e-government on the relationship between administrative decentralization and service delivery in county governments in Kenya to be insignificant. Finally, the study drew its conclusion and provided recommendations for future researchers.

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Patonov, Nikolay Andonov. "Searching for A Restraint on the European Leviathan." Annals of the Alexandru Ioan Cuza University - Economics 60, no. 2 (2013): 69–84. http://dx.doi.org/10.2478/aicue-2013-0027.

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Abstract The purpose of this paper is to analyze the effect of fiscal decentralization on the government size in the European Union member states. The Two-Stage Least squares procedure is applied on the panel data for the period 2000-2010. The regression model which is constructed includes the total amount of government tax revenue as a dependent variable. The revenue and expenditure variable for fiscal decentralization are put as main explanatory variables. The empirical results support the theoretical assumptions for the restrictive influence of the revenue decentralization as well as the increasing effect of the expenditure decentralization on the government intrusion into economy measured via the amount of tax revenue.

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Noor, Wahyudin. "DESENTRALISASI, SISTEM PENGENDALIAN AKUNTANSI DAN KINERJA DINAS PADA PEMERINTAH KOTA PALANGKA RAYA." EKUITAS (Jurnal Ekonomi dan Keuangan) 13, no. 4 (2018): 407–24. http://dx.doi.org/10.24034/j25485024.y2009.v13.i4.180.

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This paper reports the results of a study which was conducted in government offices in Palangka Raya and investigated the relationships between (a) decentralization and the use of accounting control systems, (b) the use of accounting control systems and government office performance, and (c) the decentralization and government office performance. The performance was assessed using the heads of office perception of their office (unit's) performance. Samples taken in the research, were involved government offices in Palangka Raya. Analysis units utilized were the heads of offices, since they were mostly involved in budget processing in the offices. Data were collected through questionnaires, out of 112 questionnaires sent, only 66 questionnaires could be processed. The answers of the respondences are analyzed by using path analysis. The result showed that decentralization and accounting control system influence the performance. But empirically result shows that decentralization had no significant effect on performance. This study indicated that accounting control system was a mediator in the relationship between decentralization and performance

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Nor, Wahyudin. "DESENTRALISASI, SISTEM PENGENDALIAN AKUNTANSI DAN KINERJA DINAS PADA PEMERINTAH KOTA PALANGKA RAYA." EKUITAS (Jurnal Ekonomi dan Keuangan) 13, no. 4 (2009): 409. http://dx.doi.org/10.24034/j25485024.y2009.v13.i4.2160.

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This paper reports the results of a study which was conducted in government offices in Palangka Raya and investigated the relationships between (a) decentralization and the use of accounting control systems, (b) the use of accounting control systems and government office performance, and (c) the decentralization and government office performance. The performance was assessed using the heads of office perception of their office (unit's) performance. Samples taken in the research, were involved government offices in Palangka Raya. Analysis units utilized were the heads of offices, since they were mostly involved in budget processing in the offices. Data were collected through questionnaires, out of 112 questionnaires sent, only 66 questionnaires could be processed. The answers of the respondences are analyzed by using path analysis. The result showed that decentralization and accounting control system influence the performance. But empirically result shows that decentralization had no significant effect on performance. This study indicated that accounting control system was a mediator in the relationship between decentralization and performance.

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Jurlina Alibegović, Dubravka, Sunčana Slijepčević, and Zeljka Kordej-De Villa. "Can Local Governments in Croatia Cope with more Responsibilities?" Lex localis - Journal of Local Self-Government 11, no. 3 (2013): 471–95. http://dx.doi.org/10.4335/11.3.471-495(2013).

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The decentralization process started in 2001 by broadening the responsibilities of local self-government units and changing the sources of financing public functions. In spite of these steps toward decentralization, today Croatia exhibits low level of fiscal decentralization compared to EU and SEE countries. In the paper we show that large differences in fiscal capacity between local government units and their large reliance on received grants represent one of the main barriers for further decentralization process. Based on the analysis of the results of conducted interviews with representatives of local and regional units, we present recommendations for further process of decentralization.

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SILAS, PETER MWIATHI, Nelson H. W. Wawire, and Perez A. Onono Okelo. "EFFECTS OF FISCAL DECENTRALIZATION ON POVERTY REDUCTION IN KENYA." International Journal for Innovation Education and Research 6, no. 1 (2018): 213–30. http://dx.doi.org/10.31686/ijier.vol6.iss1.937.

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The Kenya government has instituted fiscal decentralization over the years to promote social economic development, reduce poverty and income inequality and ensure balanced regional development. Despite these efforts, poverty levels have remained high in Kenya. The literature on the relationship between fiscal decentralization and poverty has been rather inconclusive about the effects of fiscal decentralization on poverty. The main objective of this paper was to analyse the effects of fiscal decentralization on poverty in Kenya. Using cross-county panel data from 2002 – 2014 and published data from government agencies, UNDP reports and World Bank reports, the paper estimated various empirical models to analyse the effects intergovernmental transfers, sub-national own-source revenue and county expenditure on poverty in Kenya. The study established that the effect of fiscal decentralization on poverty depends on the nature of decentralization and the extent of fiscal decentralization as well as the county specifics. The paper therefore, recommends the need for for county governments to have adequate own-source revenue to finance their expenditure as opposed to relying on intergovernmental transfers from national government.

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Nursini, Nursini. "IMPLEMENTATION OF FISCAL DECENTRALIZATION IN INDONESIA: 2001-2009." Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan 13, no. 1 (2012): 1. http://dx.doi.org/10.23917/jep.v13i1.179.

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In Indonesia, the implementation of fiscal decentralization has entered the 9th year, however, so far many problems and obstacles which is faced during the implementation to stimulate economic growth and reduce poverty. This study aims to analyze: trend of government expenditure in decentralization era and regional autonomy during 2001-2009 and fiscal decentralization degree in Indonesia. This objective is achieved through descriptive analysis using secondary data for 2001-2009. The result shows central government expenditure tends to decreased and transfer expenditure increased significantly every year in absolutely, but annual growth rate fluctuated considerably. This indicates the allocation portion of the transfers was unstable. The largest component of transfers is fund balance and tends to increase every year significantly, fiscal decentralization degree at districts/city and province increased in 2007-2008. It is recommended to regional government to allocate public interest bigger than for government administration such as personnel government spending.

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Gordienko, V., M. Onischenko, and I. Malionkina. "FOREIGN DECENTRALIZATION EXPERIENCE OF PUBLIC AUTHORITIES AND THE POSSIBILITY OF ITS TRANSFORMATION IN UKRAINE." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 3 (2019): 83–89. http://dx.doi.org/10.21272/1817-9215.2019.3-11.

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The article is devoted to urgent issues of reforming local self-government. It has been proved that decentralization of public authority is a mechanism that ensures sustainable development of the regions of the state on the basis of legislatively regulated processes of transfer of functions, authority and budgets of central executive bodies to local self-government bodies. The peculiarities in process of decentralization of power and reform of local self-government in Ukraine have been analyzed. As a result, we have some positive tendencies of the implementation this reform and some problems as well. The main ones are: the inconsistency of local policy about socio-economic development with real interests of territorial communities; lack of joint and several liability for development of the territory; inconsistency of sectoral decentralization with the real interests of territorial communities; regulation in rights of ownership of the territorial community for property, etc. The classical models of organization of local self-government and decentralization of public authority in foreign countries have been reviewed. They were: Anglo-Saxon, Continental and mixed ones. The dynamics of decentralization of public authority in Poland were examined and it was proved that this reform contributed to the formation of private property in state, development of democracy, creation of effective political institutions, increase of resource base of local self-government bodies, the protection of individual rights, development of civil and political freedom. The basic conditions for implementation the reform of decentralization of public authority have been defined, such as: consolidation of political forces in implementation the reform; permanent in creating socio-economic programs of development the administrative and territorial units; public support and control over reform. Keywords: decentralization, local self-government bodies, a reform, foreign experience of decentralization of public authority, administrative-territorial division.

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Hengzhou, X., Y. Hongchun, and G. Yuyan. "Fiscal decentralization, local government competition and farmland conversion in China: the co-integration analysis and the GMM estimation based on the inter-provincial panel data." Agricultural Economics (Zemědělská ekonomika) 59, No. 9 (2013): 420–29. http://dx.doi.org/10.17221/6/2013-agricecon.

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Based on the Chinese provincial panel data from 1995 to 2008, using the panel co-integration method, this paper presents an empirical study on the long-term equilibrium relationship between the fiscal decentralization, the local government competition and the farmland conversion. On this basis, establishing the dynamic panel data model, using the generalized method of moments (GMM) to analyze the dynamic impact of the fiscal decentralization and the local government competition on the farmland conversion from the view of three cross-regional groups and the mainland China. The results show that there is a long-run co-integration relationship between the fiscal decentralization, the farmland conversion and the local government competition, and also there is a positive significant influence of the fiscal decentralization and the local government competition on the farmland conversion, a 1% increase in the degree of fiscal decentralization will increase the area of farmland conversion by 0.3280%. In addition, there is a significant difference of the incentive effect of local government competition on the farmland conversion in different regions. The paper ends with policy suggestions for perfecting the system of the fiscal decentralization, taxation and the division of responsibility and authority, reforming the criterion of the political achievement assessment, strengthening the management of land revenue, reducing the reliance of the local government on land finance; at the same time, the farmers&rsquo; land property rights should be perfected. &nbsp;

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Sujarwoto, Sujarwoto. "Political decentralization and local public services performance in Indonesia." Journal of Public Administration and Governance 2, no. 3 (2012): 55. http://dx.doi.org/10.5296/jpag.v2i3.2156.

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This study contributes to the existing decentralization literature by examining the association between political decentralization and local public service performance in the context of decentralization reform in Indonesia. The hypothesis is that improve local public service performance within political decentralization is associated with effective local political institutions and accountable local government. The hypothesis is tested using Indonesian Governance Decentralization Survey 2006 which consists of 8,320 households living in 120 local governments. Local government public service performance is measured by perceived improvement of three basic public services: basic education, health and general administration services. Multilevel analyses are applied to account for the nested structure of perceived public service performance within decentralized local government. The results show that effective local political institutions, better informed citizen and transparency, citizen political participation via community programs, and the presence of social group in community are significant for improving local public service performance. These results reveal after we control the model with household and local government socio-demographic determinants. The empirical findings suggest that improved local public services performance requires well functioning local political institutions, better informed citizens and transparent local government, and effective channels for political participation.

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Fikri, Haidar, Didik Gunawan Suharto, and Rino Ardhian Nugroho. "The utilization of electronic government in realizing transparency and accountability of village government: Synergy of implementation of electronic village budgeting and electronic monitoring system by Banyuwangi government." International Journal of Multicultural and Multireligious Understanding 5, no. 4 (2018): 453. http://dx.doi.org/10.18415/ijmmu.v5i4.425.

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In this era, technology has influenced several sectors such as education, economy and governance. One of the utilizations of technology in government is the use of electronic governance. Decentralization becomes a way to realize electronic governance. Regional government as a product of decentralization has created innovation from the combination of government management and technology advance. Village is a product of the lowest hierarchical decentralization. Therefore, village has a right to manage government, service, and financial management. The number of fund issued by the central government causes the abuse. Therefore, Banyuwangi government uses technology of electronic governance to conduct innovation in supervising village financial management in order to be accountable and transparent. The innovations are electronic village budgeting and electronic monitoring system. Both applications are utilized well by Banyuwangi government to reach achievement. This research uses descriptive qualitative approach by selecting certain location, Banyuwangi government. The result of the research is an application synergy of electronic village budgeting and electronic monitoring system which becomes the strategy to realize accountability and transparency.

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Utomo, Priyo, Anton Budi Satria, Novi Sri Sandyawati, Noor Farid, and Farasandya Amalia Hapsari. "HUMP-SHAPED RELATION IMPLEMENTATION IN EAST JAVA." DIA Jurnal Ilmiah Administrasi Publik 18, no. 1 (2020): 186–98. http://dx.doi.org/10.30996/dia.v18i1.3485.

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This study aims to analyze the hump-shaped relation of regions in East Java Province. The proof of hump-shaped relation is seen from the influence of the degree of fiscal decentralization on economic growth. Fiscal decentralization analysis which is the ratio of regional original income and total regional expenditure, as well as using control variables consisting of government investment, and education which is implemented with reading and writing ability figures. The method used in this research is the econometrics approach. The model used in this study is the Fixed Effect Model with the Generalized Least Square method. The results of this study indicate that together the degree of decentralization, the degree of quadratic fiscal decentralization, government investment, the Gini ratio, the Gini squared ratio, and education significantly influence the regional economic growth in East Java Province. Partially the degree of decentralization, the degree of decentralized fiscal squared, government investment, the Gini ratio, the quadratic Gini ratio, and education also significantly affect economic growth, and show a hump-shape relationship, namely the degree of fiscal decentralization has a positive effect and quadratic fiscal decentralization hurts economic growth.

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Rasool Cyan, Musharraf. "Civil Service Management in Devolved Government: Reconciling Local Accountability and Career Incentives in Pakistan." LAHORE JOURNAL OF ECONOMICS 17, Special Edition (2012): 425–45. http://dx.doi.org/10.35536/lje.2012.v17.isp.a17.

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This paper looks at the case of Pakistan’s decentralization reform of 2001–09 and its impact on civil service management. A key point made in this paper is that the relationship between organizational change and civil service is, by no means, unidirectional. The issues are viewed in the context of decentralization, its opportunities, and outcomes for efficiency and equity. We then evaluate whether administrative decentralization has enhanced or diminished the potential for political and fiscal decentralization for service delivery in Pakistan.

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Chernyavsky, A., and K. Vartapetov. "Fiscal Decentralization in Transition Economies." Voprosy Ekonomiki, no. 11 (November 20, 2004): 126–41. http://dx.doi.org/10.32609/0042-8736-2004-11-126-141.

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By employing the methodology developed by the OECD the paper assesses the degree of revenue decentralization in Russia in comparison with other post-communist European countries. The paper provides theoretical arguments underpinning fiscal decentralization, analyzes the composition of subnational government revenues, the level of regional and local tax autonomy and types of intergovernmental fiscal transfers. The analysis presents the composition of revenues depending on the degree of subnational and local government control. In comparison with other transition countries fiscal decentralization in Russia is relatively low. It is concluded that Russia's public finance reform has not progressed towards providing greater fiscal autonomy for regional and local governments.

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Journal articles on the topic 'Decentralization in government – Rwanda'

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