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Journal articles on the topic 'Intergovernmental fiscal relations'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

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

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2

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

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3

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

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This study assesses the explanatory power of two competing views about intergovernmental fiscal transfers; one emphasizing the traditional neoclassical approach to federal-subnational fiscal relations and the other suggesting that transfers are contingent on the political fortunes and current political vulnerability of each level of government. These models are tested using data from Argentina, a federation exhibiting one of the most decentralised fiscal systems in the world and severe imbalances in the territorial distribution of legislative and economic resources. Over-represented provinces

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4

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

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Most countries that have adopted fiscal decentralization to improve governance and public sector performance have found that improving service delivery is the most appealing goal. However, the focus on quick service delivery results has led to a tendency to overshadow the design of operational and institutional frameworks that deliver the goals. As a result, most countries' fiscal decentralization policies have been in place for a long period yet have yielded only marginal effects. This article discusses a study that looked at how inter-governmental fiscal ties, as a design feature of fiscal d

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5

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

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6

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

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7

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

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8

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

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9

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

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10

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

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11

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

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12

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

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13

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

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This study explores the complexities of fiscal federalism and intergovernmental relations in Nigeria and their implications for development, resource allocation, and governance. It examines various aspects including revenue generation, resource allocation, policy implementation, intergovernmental disputes, and theoretical perspectives. The research design involved a combination of qualitative and quantitative approaches, utilizing thematic analysis of secondary data and statistical analysis of survey data. The findings reveal disparities in revenue allocation among the geo-political zones, hig

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14

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

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ABSTRACTThis article addresses the question of why Ethiopia's post-1991 decentralisation reform is not taking the desired direction of matching diverse needs with available resources and creating accountable, responsive and autonomous regional governments. Given regional governments' relatively diverse socio-economic positions, the intention of the reform to create autonomous regions with devolved administrative, fiscal and political power is appropriate. Nonetheless, the implementation of the elements of the reform – expenditure assignment, revenue assignment, intergovernmental fiscal transfe

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15

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

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Relations between political units – levels of government – in a multilevel structure can be organized according to a range of institutions and processes. Intergovernmental relations suggest that the different levels of government interact with their political actors, namely executives, parliaments, or political parties. The research studies on this topic have concentrated attention on federal systems, and unitarian systems have been neglected. Next to that it must be stressed, that to exercise the competences of the decentralised levels there must be some sort of fiscal autonomy. Without fisca

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16

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

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17

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

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18

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

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19

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

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20

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

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The declaration of the constitution 2010 was proposed to change the predominant socio-political plan in Kenya. The constitution expects to achieve fiscal changes by evenhanded dispersion of assets to advance improvement strategies and administrations that are customized to local needs. Different laws and strategies, for example, the Public Finance Management Act of 2012 and the County Government Act of 2012 means to ensure, advance and authorize the execution of these standards in the 47 counties Regardless of all these changes, fiscal transfer has been facing challenging issues in the devolut

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21

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

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

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22

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

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23

Moćević, Amina, and Lejla Lazović-Pita. "Determinants of local government debt in the Federation of Bosnia and Herzegovina." Financial Internet Quarterly 20, no. 3 (2024): 58–69. http://dx.doi.org/10.2478/fiqf-2024-0019.

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Abstract The theory of fiscal federalism suggests that debt of subcentral levels of government is closely related to the internal organization of the country, defined through intergovernmental fiscal relations. Due to a great importance of subcentral levels of government in the theory and practice of fiscal federalism, the aim of the research is to empirically investigate the determinants of local government units’ (LGUs) debt in the Federation of Bosnia and Herzegovina (FBiH). Based on panel data from 2011 to 2019 and by using a generalized method of moments (GMM), we estimate the model using

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24

Naaman, Mwale, and C. Hapompwe Chrine. "An Analytical Desk Review of the Implementation of Fiscal Decentralisation in Zambia: Challenges and Opportunities." Journal of Economics, Finance And Management Studies 07, no. 12 (2024): 6959–70. https://doi.org/10.5281/zenodo.14264633.

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Fiscal decentralization, coupled with effective intergovernmental fiscal relations, stands as a cornerstone in the evolution of modern governance structures. This paper analyzes the implementation of fiscal decentralisation in Zambia as part of its initiatives across diverse socio-economic and political contexts for accelerated national development. The review was guided by three objectives which were: to review the existing legislation that supports implementation of fiscal decentralisation in Zambia; to assess the revenue and expenditure autonomy assignments of fiscal decentralisation in Zam

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25

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

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26

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

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Reform of the system of public finance is a key problem in the transformation processes of the Ukraine’s economy. Development of efficient methods of financial policy is especially important in the context of strategic challenges of economic growth, the competitiveness of the national economy, and convergence of the level of socio-economic development between different regions of the country. Most elements of the modern system of the Ukraine’s public finance were formed as far back as during the Soviet era, under the conditions of command and administrative economy, when neither the state budg

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27

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

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28

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

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29

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

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30

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

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В статье приведены некоторые данные по федеративным государствам мира и рассматривается развитие межбюджетных отношений в Индии, экономика которой на сегодняшний день является пятой по размерам в мире. Интерес многих зарубежных и российских ученых к построению федерализма и межбюджетных отношений в Индии вызван тем, что ей удается сохранять государственное единство страны, невзирая на многонациональность и напряженность на религиозной почве в отдельных штатах. Проведен анализ специфики налоговых поступлений в центральный бюджет и в бюджет штатов. Проведен анализ структуры межбюджетных трансфер

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31

Tolybay, Bekzhan. "FISCAL DECENTRALIZATION: A REVIEW OFINTERGOVERNMENTAL RELATIONS IN KAZAKHSTAN." Journal of Entrepreneurship and Development Economics 64, no. 4 (2024): 118–26. https://doi.org/10.47344/sdubss.v65i1.1281.

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Fiscal decentralization has become one of the most importantreforms for countries with transitional economies, facilitating effective resourceallocation and local decision-making. Kazakhstan has implementeddecentralization reforms as part of its economic policies to strengthen theprosperity of regional economies. This dissertation provides a comprehensivereview of fiscal decentralization in Kazakhstan, analyzing the evolution,challenges, and prospects of intergovernmental relations in light of the recentreform that started in 2020, which involves delivering SME corporate taxrevenue to local bu

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32

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

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Although the presence of objective formula-based grants is an important component of a stable, equitable and efficient system of intergovernmental fiscal relations, the final incidence of grants is not always according to what is stated in the formula because there are other intervening institutional factors. Furthermore, the intergovernmental grant mechanism itself is often a function of the same interests or forces that ultimately drive the incidence of grant resources. This paper relates the horizontal allocation of intergovernmental grants directly to their potential underlying determinant

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33

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

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In Switzerland intergovernmental fiscal relations have evolved gradually over 150 years. Like other institutions they reflect first of all the comparatively successful attempt to hold together a society fragmented with respect to linguistic and religious diversity along territorial lines. This system is marked by strong territorial decentralization both of taxing powers and expenditure assignments and by low equalizing incidence in general combined with important redistribution in cases of high symbolic value. However, both the internal demographic changes and the pattern of immigration in the

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34

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

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Much literature exists on fiscal decentralization and intergovernmental fiscal relations in sub-Saharan Africa, and some of the very salient policy actions that have impacted local government development have emerged from such literature. The developing world, including sub-Saharan Africa (SSA), has markedly promoted fiscal decentralization in the last three decades. However, many important aspects of fiscal decentralization in SSA and Cameroon, in particular, have not been addressed by existing literature. The main objective of this review paper is, therefore, to identify the literature gaps

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35

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

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Introduction. The article is devoted to the study of the essence of interbudgetary relations in the system of budgetary regulation, key aspects of their regulation, instruments of interbudgetary relations and their application in Ukraine under martial law. The purpose of the article. The purpose and objective of the article is to study the essence and relevance of the problem of formation of interbudgetary relations under martial law. Results. The author analyzes the approaches and defines various aspects of the essence of intergovernmental fiscal relations based on the literature.

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36

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

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37

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

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38

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

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

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39

Arlashkin, I. Y., A. N. Deryugin, and I. N. Filippova. "The Influence of Intergovernmental Fiscal Relations on Regional Economic Growth." Economic Policy 20, no. 1 (2025): 56–83. https://doi.org/10.18288/1994-5124-2025-1-56-83.

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The article examines the impact on regional economic growth from intraregional fiscal decentralization and the structure of regional financial assistance to local public budgets. For this purpose, a panel regression was arrived at using the data from Russia’s regions for 2011–2021 or for 2015– 2021. The resulting calculations demonstrate that the relationship between the degree of decentralization of expenditures and the rate of economic growth is ∩-shaped. While an increase in the decentralization of expenditures can have a positive effect on economic growth, that holds true only for those re

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40

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

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The paper analyzes the concept and indicator of vertical fiscal imbalance (VFI) and its capability in assessing the creditworthiness (debt sustainability) of Russian regions. It is found that VFI does not replace other indicators of debt and broader fiscal sustainability, but complements them by providing diagnostics of the balance of incoming and outgoing intergovernmental transfers in addition to the balance of expenditures and revenues (budget deficit). Vertical fiscal imbalance has a close inverse pair correlation with the share of own (tax and non-tax) revenues and fiscal capacity, and ca

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41

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

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Decentralisation is assumed to benefit subnational government by increasing its autonomy from central government. This paper challenges this assumption by arguing that decentralisation can have mixed effects on vertical intergovernmental relations (national-subnational). Some decentralisation policies may result in greater subnational autonomy from national government, while some decentralisation policies may paradoxically increase a subnational unit’s dependence on national government. By deconstructing decentralisation into its administrative, fiscal and political nature, and by identifying

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42

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

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Introduction. In the conditions of the implementation of the government’s decentralization reform, local communities received the real opportunities for increasing the resources which can be used for development. One of the conditions, which provides their economic development, is to create an effective system of intergovernmental relations, aimed to optimizing fiscal decentralization and clear definition of the powers of local government. The increasing interest to the problem of expanding of local communities financial capacity caused by the necessity to find improved mechanisms for incomes

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43

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

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

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44

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

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The paper seeks to clarify the consequences of fiscal institutions and centralization of intergovernmental relations in Russia related to regional debt sustainability and intraregional fiscal decentralization. The consolidated regional debt is considered to be the indicator that incorporates various features of institutional framework of the Russian budgetary system, while local fiscal decentralization reflects the number of fiscal resources at the local level. The relationship between governmental debt sustainability and fiscal decentralization is known to be a complex phenomenon. Yet under t

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45

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

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

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46

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

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Subcentral governments have gradually become more and more important in the general level of public economic activity in Western nations, To an increasing extent, macroeconomic management implies that the economic activity of subcentral governments is taken into account. But how can central governments coordinate the economic activity of numerous subcentral governments? What kind of intergovernmental arrangement is necessary? The author argues that fiscal federalism, the traditional approach to this problem, cannot answer these questions satisfactorily. The focus of fiscal federalism is on eco

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47

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

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48

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

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49

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

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50

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

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