Dissertations / Theses: 'Intergovernmental transfers'

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Shishkin, Dmitry V. "An Examination of Unintended Consequences of Intergovernmental Equalization Programs." Digital Archive @ GSU, 2007. http://digitalarchive.gsu.edu/econ_diss/40.

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While the major goal of intergovernmental equalization transfers is the pursuit of equity, there are also a number of unintended consequences produced by equalization programs. In this dissertation we analyze the negative effect of equalization on the size of factors that are either used to measure the equalized jurisdictions' fiscal capacity in gap-filling equalization programs or are taxed with the purpose of further redistribution among jurisdictions in tax base sharing programs. We propose a theoretical framework in which the comparative statics analysis shows how equalization programs can induce substitution effect in the representative individual's consumption bundle via changes in the perceived price of the good that is associated with the size of the factor used to measure the equalized jurisdictions' fiscal capacity or taxed with the purpose of further redistribution among the jurisdictions. As the representative individual changes consumption of this good, the size of the factor also changes, resulting either in a reduction of the budget revenue collections or in the size of tax bases in the equalized jurisdictions. In the empirical part of this dissertation we examine the existence and economic significance of these effects using two cases of equalization programs. First, we examine the adverse effect of the equalization programs on revenue collections in Russia's regions where regional governments redistributed resources among their constituent municipalities based on the size of their actual revenue collections. Second, we examine the adverse effect of the tax base sharing program in the Twin Cities Metropolitan area of Minnesota on the size of commercial and industrial property where this property is taxed at a uniform rate and then reassigned to the municipalities in the inverse proportion to the size of their per capita real property. In both cases our empirical results support the hypothesis that the equalization programs adversely affect the size of the factors that are used to measure the equalized jurisdictions' fiscal capacity or that are taxed with the purpose of further redistribution among jurisdictions in tax base sharing programs.

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2

Tekeli, Recep. "The design and effects of intergovernmental transfers : the case of Turkish municipalities." Thesis, University of Leicester, 2002. http://hdl.handle.net/2381/30142.

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In this thesis, we test the effect of intergovernmental grants on municipal spending in Turkey. In our analysis, we incorporate Turkey's institutional features in modelling local authority behaviour. We give evidence on the results of incorporating dynamic elements into the expenditure equation in order to explain the variation in municipal expenditure. Our findings also throw light on the existence of the flypaper effect in the dynamic estimation. In our analysis, by using the method of the error correction mechanism (ECM), we also measure how quickly local government expenditure adjusts to its long-run growth path following a disturbance. We find that the past year's expenditure has a significant impact on current local expenditure. Our result in this respect contributes to the existing literature which seems to ignore the significant impact of previous expenditure on current local expenditure while estimating the demand for (or determinant of) local expenditure. While identifying avenues for further theoretical and empirical research in the flypaper effect, Bailey and Connolly (1998) suggested that one of the most obvious avenues is the inclusion of dynamic elements into the exclusively static approach. This is in order to take account of time lags in adjusting the supply of local government services to the current demand conditions. An important contribution of this thesis is to satisfy Bailey and Connoly (1998)'s request by including the lagged municipal expenditure as an explanatory variable. We also analyse the grant allocation in Turkey. We test empirically whether central government transfers to the municipalities are made on the basis of economic criteria, or in accordance with the political interest of politicians, and hence the coalition government. We find that equity and efficiency considerations do not appear to motivate the politicians, but neither is grant allocation apparently motivated by the desire to secure re-election.

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Saunoris, James W. "Three Essays on Fiscal Federalism and the Role of Intergovernmental Tranfers." UKnowledge, 2012. http://uknowledge.uky.edu/economics_etds/4.

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This dissertation is composed of three essays, each examining a unique question relating to the role of intergovernmental transfers in fiscal federalism. Using a panel of the 48 contiguous U.S. states along with recent advances in nonstationary panel and spatial econometric methods this dissertation offers a number of important insights into the workings of intergovernmental transfers and therefore a clearer understanding of the interactions among the different layers of government. The third chapter examines the relationship between intergovernmental revenues from the federal government and intergovernmental expenditures to local governments. As observed by Wildasin (2010), there remains remarkable stability in the ratio of state-tolocal transfers to federal-to-state transfers despite the disparate programs being financed by each. Therefore, the purpose of this essay is to examine the extent to which states serve as a conduit for funds from the federal government to local governments. In particular, the research question asks to what degree do federal transfers stimulate transfers to local governments. The fourth chapter explores the direction of causality between tax revenues and expenditures in answering the four hypotheses set forth in the literature: tax-spend, spend-tax, fiscal synchronization, and institutional separation. Furthermore, along with exploring the role served by intergovernmental transfers within the revenue-expenditure nexus, this essay also examines differences relating to the revenue-expenditure nexus between states with relatively higher debt levels and states with low debt levels, in order to better understand the fiscal causal links favorable for debt accumulation. The purpose of the fifth chapter is to ascertain the effect interstate fiscal interactions on the stimulative effect of grants on state level expenditures. The vast literature on fiscal competition suggests that states do not make decisions in isolation, therefore, spatial econometrics are used to capture spillovers and mimicking behavior across states. Following Boarnet and Glazer (2002), the effect of informational externalities arising from grants awarded to neighboring states are examined as well as the effect of spending spillovers from neighboring states. The results show that the flypaper anomaly (i.e. the stimulative effect of grants greater than a pure income effect) can be explained by interstate fiscal interactions.

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Rahim, Naushina Abdool. "'The requirements for, and appropriateness of, stopping the equitable share of municipalities in terms of section 216'." Thesis, University of the Western Cape, 2016. http://hdl.handle.net/11394/5146.

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Magister Legum - LLM
The aim of this research paper has been to answer the question whether the actions of the National Treasury in invoking section 216(2) of the Constitution in respect of the 59 municipalities for debt owed in arrears to the creditors Eskom and the water boards, has been legal. Did its decision meet the substantive requirements as well as the procedural requirements as set under the legal framework of the Constitution and the MFMA? The second question was to assess the value in using the intervention against defaulting municipalities, by looking at whether the intervention was effective and what impact did it have on the defaulting municipalities.

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Котенко, Наталія Вікторівна, Наталия Викторовна Котенко, Nataliia Viktorivna Kotenko, and С. О. Хижняк. "Підходи до формування дохідної бази місцевих бюджетів." Thesis, Видавництво СумДУ, 2010. http://essuir.sumdu.edu.ua/handle/123456789/15532.

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Porto, Júnior Carlos. "As transferências constitucionais de recursos federais no quadro econômico do Estado do Amazonas." Universidade Federal do Amazonas, 2007. http://tede.ufam.edu.br/handle/tede/4577.

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This dissertation, considering as a case study the municipalities of Amazonas, aim to analyze: firstly, the existing relationship between the constitutional fiscal transfers of the federal government to the municipalities (classified as redistributive) and the principal revenue of those municipalities. And then, find the importance of this revenue on their Gross Domestic Product. The results show that the municipalities depend strongly on the intergovernmental transfers. There is no doubt on the importance of intergovernmental transfer systems in a country like Brazil that has federalism as a form of government. The system of intergovernmental fiscal transfers is an important instrument for reducing the interregional inequalities and also an important factor for minimizing the existing conflicts in the federation.
Esta dissertação, considerando como estudo de caso os municípios amazonenses, teve como objetivos analisar, primeiramente, a relação existente entre as transferências constitucionais intergovernamentais da União para os municípios, classificadas como redistributivas, e as principais receitas daqueles municípios. Depois, saber qual a participação das receitas no Produto Interno Bruto dos municípios. Os resultados encontrados evidenciam que os municípios dependem fortemente das transferências intergovernamentais. Não há dúvida sobre a importância de um sistema de transferências intergovernamentais dentro de um sistema federativo de governo, como o do Estado brasileiro. Este mecanismo se constitui, efetivamente, em um importante instrumento para a redução das desigualdades inter-regionais e um fator relevante para minimizar os conflitos existentes na federação.

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7

Herrera, Catalán Pedro. "Perú: propuesta de redistribución de los recursos del canon y regalías mineras a nivel municipal." Economía, 2012. http://repositorio.pucp.edu.pe/index/handle/123456789/117913.

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El estudio rediseña el sistema de transferencias intergubernamentales peruano a nivel municipalincorporando criterios de equidad horizontal y de compensación transversales en la distribuciónde recursos. Para dicho fin se empleó la metodología propuesta por Ahmad, Singh y Fortuna(2004), la cual plantea una fórmula para la nivelación de las transferencias a partir del cálculo delas capacidades tributarias y de las necesidades de gasto municipales. Los resultados del estudioson 5: (i) las municipalidades localizadas en regiones mineras reciben más recursos que los quedebieran recibir acorde a sus capacidades fiscales y sus necesidades de gasto; (ii) los recursos quelas municipalidades ubicadas en regiones mineras recibieron en exceso, ascendieron en el año2006 a S/. 1.364,3 millones (US$ 455 millones), monto que representa un exceso de 67,5%; (iii)cuando se implementa una reforma integral del sistema de transferencias intergubernamentales,la totalidad de recursos que las municipalidades de regiones mineras reciben en exceso, son absorbidaspor los municipios de regiones no mineras; (iv) la dispersión de la distribución interregionalde recursos municipales se reduce progresivamente en cada una de las tres etapas de la reformapropuesta; (v) para reformar el sistema de transferencias peruano no se requieren recursos adicionales,únicamente voluntad política. El documento concluye estableciendo cuatro lineamientospara la adopción de una reforma del sistema de transferencias intergubernamentales peruano. -- In this study the Peruvian intergovernmental transfer system was re-designed taking into considerationboth horizontal equity and transverse compensation in the distribution of resources.In doing so, the Ahmad, Singh and Fortuna (2004)’s methodology was used, the same whichproposes a formula to equalize intergovernmental transfers by calculating fiscal capacities andspending requirements at the municipal level. The results of the study are 5: (i) the municipalitieslocated at mining regions receive more resources than they should receive according to their fiscal capacities and spending needs; (ii) the municipalities located at mining regions receivedS/. 1.364,3 millions (US$ 455 millions) in excess, which represents a surplus of 67,5%; (iii)when a entire reform of the transfer system is implemented, the whole of the resources thatmunicipalities placed at mining regions receive in excess are redistributed between non-miningmunicipalities; (iv) the variance of the resources inter-regional distribution declines gradually ineach of the 3 stages of the proposed reform; (v) additional resources are not necessary to equalizethe intergovernmental transfer system, only political will is needed. At the end, the study establishes4 guidelines to implement a reform of the Peruvian intergovernmental transfer system.

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Lkhagvadorj, Ariunaa. "Fiscal federalism and decentralization in Mongolia." Phd thesis, Universität Potsdam, 2009. http://opus.kobv.de/ubp/volltexte/2010/4119/.

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Fiscal federalism has been an important topic among public finance theorists in the last four decades. There is a series of arguments that decentralization of governments enhances growth by improving allocation efficiency. However, the empirical studies have shown mixed results for industrialized and developing countries and some of them have demonstrated that there might be a threshold level of economic development below which decentralization is not effective. Developing and transition countries have developed a variety of forms of fiscal decentralization as a possible strategy to achieve effective and efficient governmental structures. A generalized principle of decentralization due to the country specific circumstances does not exist. Therefore, decentralization has taken place in different forms in various countries at different times, and even exactly the same extent of decentralization may have had different impacts under different conditions. The purpose of this study is to investigate the current state of the fiscal decentralization in Mongolia and to develop policy recommendations for the efficient and effective intergovernmental fiscal relations system for Mongolia. Within this perspective the analysis concentrates on the scope and structure of the public sector, the expenditure and revenue assignment as well as on the design of the intergovernmental transfer and sub-national borrowing. The study is based on data for twenty-one provinces and the capital city of Mongolia for the period from 2000 to 2009. As a former socialist country Mongolia has had a highly centralized governmental sector. The result of the analysis below revealed that the Mongolia has introduced a number of decentralization measures, which followed a top down approach and were slowly implemented without any integrated decentralization strategy in the last decade. As a result Mongolia became de-concentrated state with fiscal centralization. The revenue assignment is lacking a very important element, for instance significant revenue autonomy given to sub-national governments, which is vital for the efficient service delivery at the local level. According to the current assignments of the expenditure and revenue responsibilities most of the provinces are unable to provide a certain national standard of public goods supply. Hence, intergovernmental transfers from the central jurisdiction to the sub-national jurisdictions play an important role for the equalization of the vertical and horizontal imbalances in Mongolia. The critical problem associated with intergovernmental transfers is that there is not a stable, predictable and transparent system of transfer allocation. The amount of transfers to sub-national governments is determined largely by political decisions on ad hoc basis and disregards local differences in needs and fiscal capacity. Thus a fiscal equalization system based on the fiscal needs of the provinces should be implemented. The equalization transfers will at least partly offset the regional disparities in revenues and enable the sub-national governments to provide a national minimum standard of local public goods.
Der Fiskalische Föderalismus ist in den letzten vier Dekaden eines der wichtigsten Themen der finanzwissenschaftlichen Theorie. Dabei wird häufig argumentiert, dass eine Dezentralisierung der öffentlichen Aufgaben nicht nur die Wachstumschancen eines Landes erhöhen kann, sondern darüber hinaus auch der Allokationseffizienz förderlich ist. Allerdings zeigen empirische Untersuchungen für die Industrie- und Entwicklungsländern keine einheitlichen Ergebnisse; es wird aber deutlich, dass es einen Schwellenwert in Bezug auf den Entwicklungsstand gibt, unterhalb dessen eine Dezentralisierung erst wirksam wird. So haben einige Entwicklungs- und Schwellenländer eine Vielzahl von Formen der steuerlichen Dezentralisierung als eine mögliche Strategie gewählt, um wirksame und effiziente dezentrale staatliche Strukturen zu entwickeln, wobei es einen allgemeinen Lösungsansatz hinsichtlich der Dezentralisierung allerdings nicht gibt. Vielmehr sind die besonderen kulturellen, wirtschaftlichen und geografischen Bedingungen des einzelnen Landes in angemessener Weise zu berücksichtigen. Die gefundenen Lösungen weisen daher eine relativ große Variationsbreite auf. Ziel dieser Studie ist es, den aktuellen Stand der steuerlichen Dezentralisierung in der Mongolei zu untersuchen und Empfehlungen für ein effizientes und effektives System der zwischenstaatlichen Finanzbeziehungen in der Mongolei zu entwickeln. Dabei konzentriert sich die Analyse auf Umfang und Struktur des öffentlichen Sektors, also die Aufgaben und Ausgaben sowie die öffentlichen Einnahmen. Außerdem wird auf die Zuordnung von Aufgaben und Einnahmen sowie auf die Gestaltung der zwischenstaatlichen Transfer und die subnationale Kreditaufnahme eingegangen. Die Studie basiert auf Daten der zwanzig Provinzen und der Hauptstadt der Mongolei für den Zeitraum 2000 bis 2009. Als ehemals sozialistisches Land verfügt die Mongolei über einen stark zentralisierten staatlichen Sektor. Aus der detaillierten Analyse folgt, dass die Mongolei eine Reihe von Maßnahmen zur Neustrukturierung der gebietskörperschaftlichen Ebenen ohne eine klare Dezentralisierungsstrategie durchgesetzt hat, die einen Top-Down-Ansatz verfolgten. Im Ergebnis wurde die Mongolei zu einem Staat mit einer starken Konzentration des Steueraufkommens auf der zentralstaatlichen Ebene. Dabei fehlt der Einnahmenzuordnung vor allem ein sehr wichtiges Element, nämlich eine Einnahmenautonomie auf der Ebene der untergeordneten Gebietskörperschaften, welche zum einen die Aufkommenssituation der lokalen und regionalen Gebietskörperschaften verbessert und ihnen damit erst eine eigenständige Aufgabenerfüllung ermöglicht. Bei der derzeitigen Aufgaben- und Steuerverteilung sind die meisten Provinzen nicht in der Lage, einen bestimmten nationalen Mindeststandard an öffentlichen Güter und Dienstleistungen bereitzustellen. Die Staatstätigkeit auf den untergeordneten Ebenen folgt überwiegend der Auftragsverwaltung und wird folglich im Wesentlichen über Finanzhilfen des Zentralstaats finanziert. Das entscheidende Problem der zwischenstaatlichen Transfers liegt darin begründet, dass es für die zentralstaatlichen Finanzhilfen an die untergeordneten Gebietskörperschaften kein stabiles, berechenbares und transparentes System der Steuerverteilung gibt. Die Höhe der Transferzahlungen an die sub-nationalen Regierungen ist weitgehend von politischen ad hoc Entscheidungen abhängig, welche in der Regel die lokalen und regionalen Finanzbedarfe missachten. Damit werden die Unterschiede zwischen Finanzbedarf und Finanzkraft auf der Ebene der untergeordneten Gebietskörperschaften nicht angemessen ausgeglichen. Es wird daher eine formelbasierte Steuerverteilung vorgeschlagen, welche die starken Schwankungen der Transferhöhe im Zeitverlauf vermeidet und die es den untergeordneten Gebietskörperschaften ermöglicht, einen vorgegebenen Mindeststandard an öffentlichen Gütern und Dienstleistungen ihren Bürgerinnen und Bürgern auch anbieten zu können.

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Baião, Alexandre Lima. "O papel das transferências intergovernamentais na equalização fiscal dos municípios brasileiros." reponame:Repositório Institucional do FGV, 2013. http://hdl.handle.net/10438/10988.

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With decentralization w h ich has chara cterized the brazilian federation in the last fe w decades, the municipalities received more assignments and responsibilities, implementing public policies and providing basic services for population. However, since the own municipal revenues are capable of fund ing only partially these activities, it bec omes necessary a high volume of grants that flow s from central levels to sub national levels of government. Furthermore , Brazil is a country with a vast and heterogeneous territory, where municipalities with different self financing capability, as well as d ifferent demands from population, coexist in the same federalist system. In light of this, it becomes fundamental studying the grants distribution, verifying if the municipalities that need more financial support have been the effectively benefited. This p rocess of reducing the horizontal disparities that emerge from different tax bases and local demands is called fiscal equalization. The fiscal equalization allows residents in different municipalities receiving the same public service level given the tax c harge assumed by them (net fiscal benefit), it means, the equalization promotes the equity in the public services provision, as well as avoids the allocational inefficiency derived from migrations encouraged by fiscal benefits. To create the fiscal equaliz ation , grants must benefit those municipalities with less er self financing capability and greater fiscal needs associated with costs and demands for public services. In this sense, this study aims to assess the effect of intergovernmental transfers in the municipalities’ fiscal equalization, considering the main proxies of fisca l capacity – potential of creating own revenue – and fiscal need – volume of resources demanded in the municipality due region’s and population’s characteristics. The analysis is rea lized to each transfer’s group, ranging from those with an essentially redistributive finality, to those predominantly devolutive , as the 'cota - parte de ICMS'. The results show that some transfers, as FPM, contribute little to fiscal equalization, in spite of the redistributive nature implicit in this grant, as well as some conditional transfers, as FUNDEB, although they don’t aim correct the horizontal disparities in the capability of local government realizing their function s , can imply a positive effect to fiscal equalization in the federation’s local level. Another important result emerge d from analysis is the Bolsa - família transfer’s effect in the equali zation, because this transfer minimize the distortions realized by all other grants distributed to mu nicipalities. The Bolsa - família, although it’s not a intergovernmental transfer, was included in the analysis since it’s represents an expressive amount of resources, competes for resources with others grants and has a potential effect similar to the other intergovernmental transfers in the scope of fiscal equalization, given that releases resources in the local budget that, otherwise, could be committed with the local social policy. Another relevant result is the observation that voluntary transfers affect less the equalization, it means, they don’t contribute to this aim nor prejudice the horizontal disparities reduction, being relatively neutral or less intervenient in relation demands and fiscal capacity of local governments, probably because they don’t follow criteria , neither economics, as the ICMS, nor redistributive, as FPM. Instead, these transfers follow political criteria, as indicated by recent political science literature.
Com a descentralização que caracterizou a federação brasileira nas últimas décadas, os municípios receberam maiores atribuições e responsabilidades, implementando políticas públicas e provendo serviços básicos à população. Contudo, uma vez que as receitas próprias municipais são capazes de custear apenas parcialmente estas atividades, torna-se necessário um volume elevado de transferências que fluem dos níveis centrais aos municípios. Além do mais, o Brasil é um país de território vasto e heterogêneo, em que municípios com distintas capacidades de autofinanciamento, bem como diferentes demandas por serviços públicos, convivem no mesmo regime federativo. Diante deste quadro, torna-se fundamental estudar a distribuição dos recursos das transferências, verificando se os municípios que mais necessitam de suporte financeiro têm sido os efetivamente beneficiados. À este processo de reduzir as disparidades horizontais provenientes de diferenças nas bases tributárias e demandas locais dá-se o nome de equalização fiscal. A equalização fiscal permite que municípes de diferentes jurisdições recebam o mesmo nível de serviços públicos para dada carga tributária assumida por eles (net fiscal benefit), ou seja, a equalização promove a equidade na provisão dos serviços públicos, além de evitar a criação de ineficiência alocativa derivada de migrações motivadas por benefícios fiscais. Para criar a equalização fiscal as transferências devem beneficiar aqueles municípios com menor capacidade de autofinanciamento e maiores necessidades fiscais atreladas à custos e demandas pelos serviços públicos. Neste sentido, este trabalho busca avaliar o efeito das transferências intergovernamentais na equalização fiscal dos municípios, considerando as principais proxies de capacidade fiscal – potencial de geração de receita própria – e necessidade fiscal – volume de recursos demandados em virtude das características da região e da população do município. A análise é realizada para cada grupo de transferências, desde aquelas com finalidade essencialmente redistributiva como o FPM até aquelas predominantemente devolutivas, como a cota-parte de ICMS. Os resultados mostram que algumas transferências como o FPM contribuem pouco para a equalização fiscal, apesar do objetivo de natureza redistributiva implícito neste repasse, assim como algumas transferências condicionais, como o FUNDEB, apesar de não almejarem especificamente corrigir as disparidades horizontais na capacidade dos municípios realizarem suas funções, podem significar um efeito positivo para a equalização fiscal no nível municipal da federação. Outro resultado importante que desponta na análise é o efeito da transferência do Bolsa-família na equalização, pois esta transferência consegue atenuar as distorções realizadas pelas demais transferências distribuídas aos municípios. O Bolsa-família, apesar de não ser uma transferência intergovernamental, foi incorporada na análise por representar um expressivo volume de recursos, por concorrer com recursos de outras transferências e ainda ter efeito potencial semelhante ao das demais transferências intergovernamentais no âmbito da equalização fiscal, uma vez que libera recursos no orçamento do governo local que, do contrário, poderiam estar comprometidos com a política local de assistência social. Outro resultado é a observação de que as transferências voluntárias afetam menos a equalização, ou seja, não contribuem para a consecução deste objetivo nem prejudicam a redução das disparidades horizontais, sendo relativamente neutras ou menos intervenientes em relação às demandas e capacidade de arrecadação dos municípios, provavelmente por não seguirem critérios, nem econômicos, como o ICMS, nem redistributivos, como o FPM, e sim critérios políticos, como apontado pela literatura de ciência política.

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Brito, Johnatan Rafael Santana de. "Efeitos das transfer?ncias intergovernamentais sobre as finan?as p?blicas dos munic?pios do Rio Grande do Norte (2001-2010)." Universidade Federal do Rio Grande do Norte, 2011. http://repositorio.ufrn.br:8080/jspui/handle/123456789/14076.

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The Brazilian tax structure has specific characteristics and the performance level of government. The autonomy given to municipalities to manage their activities after the 1988 Constitution, made them highly dependent on intergovernmental transfers of resources, revealing the fragility of the administrative capacity of these entities. The vertical gap revealed by the constitutional structure of the Brazilian fiscal federalism model contributes to the formation of this specific feature that you are eroding the tax base and the ability of municipal own revenues. Although there was a better regulation of these transfers after the enactment of the Fiscal Responsibility Law, it is observed that the amount of resources transferred to the municipalities of Rio Grande do Norte is very high and is the main source of revenue of municipalities. In light of the theory of federalism and fiscal decentralization, in particular, the theories related to intergovernmental transfers, we seek to diagnose the transfers from the systematization of information on the origin, destination and value. We used the econometric model of System Dynamic Panel GMM in making the diagnosis and verification of the impact of transfers on public finances of the municipalities of the newborn, associated with a review in light of the theory of fiscal federalism and intergovernmental transfers. The paper presents some proposals for the transfer system and the composition of spending in order to contribute to greater tax efficiency
A estrutura fiscal brasileira apresenta caracter?sticas espec?ficas quanto ? atua??o das esferas de governo. A autonomia dada aos munic?pios para a gest?o de suas atividades, ap?s a constitui??o de 1988, os tornou altamente dependentes das transfer?ncias intergovernamentais de recursos, revelando a fragilidade da capacidade administrativa destes entes. A brecha vertical revelada pela estrutura constitucional do modelo de federalismo fiscal brasileiro contribui para a forma??o dessa caracter?stica espec?fica que acaba minando a base tribut?ria municipal e a capacidade de arrecada??o pr?pria. Embora tenha havido uma melhor regulamenta??o dessas transfer?ncias ap?s a promulga??o da Lei de Responsabilidade Fiscal, observa-se que a quantidade de recursos transferidos aos munic?pios do Rio Grande do Norte ? bastante elevada e constitui a principal fonte de receita desses munic?pios. ? luz da teoria do federalismo e descentraliza??o fiscal e, em particular, nas teorias relacionadas com as transfer?ncias intergovernamentais, busca-se diagnosticar as transfer?ncias a partir da sistematiza??o das informa??es quanto ? origem, o valor e o destino. Utilizou-se o modelo econom?trico de Painel Din?mico System GMM na elabora??o do diagn?stico e na verifica??o do impacto dessas transfer?ncias nas finan?as p?blicas dos munic?pios do RN, associado a uma an?lise ? luz da teoria de federalismo fiscal e das transfer?ncias intergovernamentais. O trabalho apresenta algumas proposi??es para o sistema de transfer?ncias e na composi??o dos gastos a fim de contribuir com uma maior efici?ncia fiscal

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Pinheiro, Willo Herbert Pontes. "Ãndice de esforÃo fiscal dos municÃpios: uma aplicaÃÃo aos municÃpios paraibanos." Universidade Federal do CearÃ, 2013. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=10601.

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nÃo hÃ
Este trabalho apresenta estimativas para o Ãndice de EsforÃo Fiscal â IEF dos municÃpios paraibanos nos anos de 2007 e 2009. O IEF Ã a razÃo entre a arrecadaÃÃo prÃpria efetiva dos municÃpios e a arrecadaÃÃo potencial que Ã estimada por meio dos parÃmetros de uma regressÃo cross-section, que inclui vÃrios fatores econÃmicos, institucionais e localizacionais como preditores da receita prÃ-pria dos municÃpios. Em linha com outros estudos, os modelos estimados demonstram que hÃ desincentivo da arrecadaÃÃo prÃpria dos municÃpios em funÃÃo do aumento das receitas de transferÃncias intergovernamentais. Comparando os Ãndices de eficiÃncia estimados, o municÃpio de Santa Rita monstrou-se o municÃpio mais eficiente nos dois anos analisados, arrecadando por volta de 185% de sua capacidade fiscal estimada em 2009. Por outro lado, um dos destaques negativos Ã a capital do Estado, JoÃo Pessoa, que em 2009 arrecadou apenas 40% de sua capacidade fiscal estimada.
This paper presents estimates for the Fiscal Stress Index - IEF municipalities of ParaÃba in the years 2007 and 2009. The IEF is the ratio of own tax revenues of municipalities and effective storage potential that is estimated by the parameters of a cross-section regression, which includes various economic factors, institutional and locational as predictors of own revenue of municipalities. In line with other studies, the estimated models show that there is a disincentive of own tax revenues of municipalities due to the increase in revenues from intergovernmental transfers. Comparing the efficiency ratios estimated, the municipality of Santa Rita demonstrated to be the more efficient in the two years analyzed, raising around 185% capacity in 2009 estimated tax. On the other hand, a key negative is the state capital, JoÃo Pessoa, that in 2009 earned only 40% of their estimated fiscal capacity.

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Fiorentino, Luiz Carlos Fróes Del. "As transferências intergovernamentais no federalismo fiscal brasileiro." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-26082011-160728/.

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A presente dissertação tem por objetivo analisar as normas que disciplinam as transferências intergovernamentais no ordenamento jurídico brasileiro implantado com o advento da Constituição Federal de 1988, mostrando a sua importância como instrumento tendente a assegurar a autonomia dos entes federativos. O trabalho tem início com o estudo do Estado Federal e suas principais características, do estudo do Federalismo Fiscal, assim como a definição, principais características, objetivos e justificativas das transferências intergovernamentais no ordenamento jurídico brasileiro. Em seguida, haverá a demonstração e a sistematização de algumas das transferências intergovernamentais no federalismo fiscal implantado pela Constituição Federal de 1988, verificando as formas de distribuição de receita entre os entes federativos, de modo a possibilitar o alcance da efetiva autonomia financeira de cada um. Por fim, os principais pressupostos teóricos decorrentes da análise do texto positivo serão aplicados na prática, com o breve exame de alguns casos controvertidos na doutrina e na jurisprudência.
This masters´ thesis has the purpose of analyzing the provisions which rule the intergovernmental transfers in the Brazilian legal order implemented with the establishment of the Federal Constitution of 1988, showing its importance as instrument to ensure the independence of the federal units. The work started with the study of the Federal State and its main characteristics, the study of the Fiscal Federalism, as well as the definition, main characteristics, goals and justifications of the intergovernmental transfers in the Brazilian legal order. Then, there comes the demonstration and systematization of some intergovernmental transfers in the fiscal federalism implemented by the Federal Constitution of 1988, checking the income distribution of forms between the federative units, in order to allow each one to achieve its effective financial independence. Finally, the main theoretical assumptions resulting from the analysis of the positive text will apply in practice, with the brief examination of some controversial cases in the doctrine and in the jurisprudence.

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Tavares, Rafael Alves de Albuquerque. "Partido político importa?: uma avaliação do Projeto Mais Médicos para o Brasil." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/12/12138/tde-27042016-115748/.

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O Governo federal prioriza seus aliados locais na provisão de recursos públicos? Utilizando dados do Projeto Mais Médicos para o Brasil - programa do Ministério da Saúde que visa a provisão de saúde básica e o aumento da densidade médica nos municípios brasileiros -, esta dissertação estima o impacto do alinhamento partidário entre governos federal e municipal sobre os indicadores de médicos transferidos e de probabilidade de participação dos municípios no programa. São testadas ainda a existência de punição a municípios governados por partidos de oposição e efeitos diferenciados do alinhamento partidário para subamostras de municípios. Os resultados sugerem que não há privilégio aos municípios governados pelo partido do Governo Federal nem punição aos governados pela oposição. As evidências sinalizam também uma má focalização do programa e a existência de efeito do alinhamento partidário sobre a participação municipal no programa entre municípios governados por prefeitos em segundo mandato.
Does the federal government prioritize its local\'s allies on the provision of public resources? Using data of the Projeto Mais Médicos para o Brasil - an ongoing program from the Brazilian Ministry of Health that targets the provision of basic health services and the increase of the physicians per capita rate by transferring professionals to the Brazilian municipalities -, this dissertation assesses the impact of the political alignment between federal and local governments on the number of physicians transferred to municipalities and the municipalities\' probability of participation. The results suggest that the current federal government does not prioritize same-party municipalities nor penalizes the ones governed by the opposition parties. Evidence also indicate poor targeting of the program and the existence of party alignment effect on municipal participation among municipalities governed by second term mayors.

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Lkhagvadorj, Ariunaa. "Fiscal federalism and decentralization in Mongolia." Potsdam Univ.-Verl, 2010. http://d-nb.info/100206175X/04.

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Ройко, О. О. "Виконання місцевих бюджетів України." Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12579.

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У роботі розглядаються теоретичні аспекти виконання місцевого бюджету, а також практичні питання організації виконання місцевих бюджетів України за доходами та видатками в умовах фінансової децентралізації. Досліджено формування та виконання місцевих бюджетів за доходами та видатками в Україні, проаналізовано їх динаміку, структуру, рівень виконання за останні п’ять років, проаналізовано результати фінансового аудиту місцевих бюджетів Рахунковою палатою України та Державною аудиторською службою України. Визначені проблемні питання виконання місцевих бюджетів України, чинники втрат доходів місцевих бюджетів України та систематизовано заходи вдосконалення системи виконання місцевих бюджетів України через розвиток програмно-цільового методу, підвищення кваліфікації працівників фінансових органів, збереження існуючі стабільні дохідні джерела наповнення місцевих бюджетів, відновлення проведення щорічної індексації нормативної грошової оцінки землі, зарахування податку на доходи фізичних осіб за місцем розташування, діджиталізація бюджетів та переведення бюджетних розрахунків в електронний формат, розширення дохідної частини місцевих бюджетів, компенсаційні механізми втрат місцевих бюджетів внаслідок надання пільг державою.
The paper considers the theoretical aspects of local budget execution, as well as practical issues of organizing the implementation of local budgets of Ukraine in terms of revenues and expenditures in terms of financial decentralization. The formation and execution of local budgets by revenues and expenditures in Ukraine are studied, their dynamics, structure, level of execution for the last five years are analyzed, the results of financial audit of local budgets by the Accounting Chamber of Ukraine and the State Audit Office of Ukraine are analyzed. Problematic issues of execution of local budgets of Ukraine, factors of losses of incomes of local budgets of Ukraine are defined and measures of improvement of system of execution of local budgets of Ukraine through development of the program-target method, professional development of employees of financial bodies, preservation of existing stable income sources of filling local budgets, resumption of annual indexation of normative monetary valuation of land, crediting of personal income tax by location, digitalization of budgets and translation of budget calculations into electronic format, expansion of the revenue side of local budgets, compensation mechanisms for losses of local budgets due to the provision of benefits by the state.

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Moraes, Júnior César Brasil de. "Avaliação da repartição dos recursos da cota-parte do ICMS no Amazonas: 2005 a 2010." Universidade Federal do Amazonas, 2014. http://tede.ufam.edu.br/handle/tede/4688.

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CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
The work is an exploratory case study. The overall objective was to analyze the distribution of quota-share of ICMS of municipalities in the State of Amazonas during the 2005-2010 period. The quota-share of ICMS is the biggest transfer of resources from the State of Amazonas to its municipalities, representing about 30 % of their budget revenue. This fact, coupled with incipient economy of the Amazonas interior, indicates that the quota-share of ICMS is an important source of budget revenue of municipal entities. The transfer value assigned to each municipality depends on apportionment based on devolutions and redistributive criteria. Preliminary research suggests the existence of distortions in assessment, worsening the social and economic inequalities in Amazonas municipalities compared with the state capital. Applying documental research and checklist, the distribution model of the devolution installments (added value) and redistributive installments adopted by Amazonas was evaluated. Also, reliability tests (Student's t test) and statistical models (regression and panel data) were applied to examine the variables and their relationships, pointing out possible distortions. The results demonstrate that there are material misstatements in the amounts received by the municipalities of quota-share of ICMS in relation to devolution and redistributive transfer principles. Also, significant losses were identified for some municipalities with the implementation of the current model. Finally, we propose a distribution model based on economic criteria and devolutive criteria, added value, geographic, social redistributive, HDI, population and territory, appraised as the most appropriate for the socio-economic reality of Amazonas.
O trabalho é um estudo de caso exploratório. O objetivo geral foi analisar a distribuição da cota-parte do ICMS dos municípios do Amazonas no período de 2005 a 2010. A cota-parte do ICMS é a maior transferência de recursos do estado para os municípios do Amazonas, representando cerca de 30% das receitas orçamentárias destes. Esse fato, aliado à incipiente economia do interior do estado, aponta a cota-parte do ICMS como importante fonte de receita orçamentária dos entes municipais. O valor da transferência atribuído a cada município depende de rateio baseado em critérios devolutivos e redistributivos. Pesquisas preliminares sugerem a existência de distorções no rateio, contribuindo para agravar as desigualdades sociais e econômicas registradas no Amazonas, quando comparados os municípios do interior com a capital. Avaliou-se, por meio de pesquisa documental e checklist, o modelo de distribuição das parcelas devolutivas (valor adicionado) e redistributivas adotado pelo Amazonas. Também, usaram-se testes de confiabilidade (Teste t de Student) e modelos estatísticos (regressão e dados em painel) para examinar as variáveis e suas relações, apontando possíveis distorções. Os resultados encontrados demonstram que há distorções relevantes nos valores recebidos pelos municípios da cota-parte do ICMS, em relação ao princípio devolutivo e redistributivo da transferência. Também registraram-se prejuízos significativos para alguns municípios com a aplicação do atual modelo. Por fim, propõe-se um modelo de distribuição baseado em critério econômico e devolutivo, valor adicionado, e redistributivo, baseado no IDH, população e extensão territorial, apontado como mais adequado à realidade socioeconômica do Amazonas.

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Беспалов, М. О. "Особливості формування місцевих бюджетів в умовах децентралізації владних повноважень." Thesis, Київ, 2021. http://ir.stu.cn.ua/123456789/21784.

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Беспалов, М. О. Особливості формування місцевих бюджетів в умовах децентралізації владних повноважень : дис. ... канд. екон. наук : 08.00.05 / М. О. Беспалов. - Київ, 2021. - 270 с.
Дисертація присвячена поглибленню теоретико-методичних засад та практичних рекомендацій щодо формування місцевих бюджетів в умовах децентралізації владних повноважень. Узагальнення теоретичних аспектів щодо ролі місцевих бюджетів у зміцненні фінансової бази місцевого самоврядування дало можливість уточнити понятійно-категоріальний апарат теорії регіональної економіки, зокрема розвинуті поняття «децентралізація владних повноважень», «фінансова децентралізація», місцеві бюджети». З’ясовано особливості функціонування місцевих бюджетів з точки зору правового функціонування, факторів формування та функціонування місцевих бюджетів в Україні в умовах децентралізації владних повноважень, що дало можливість виокремити особливості, які перешкоджають місцевим бюджетам стати детермінуючим інструментарієм соціально-економічного розвитку територій. Виокремлено вимоги, за використанням яких повинні бути побудовані міжбюджетні відносини. Розвинуто науково-методологічний базис пізнання особливостей формування місцевих бюджетів в умовах децентралізації владних повноважень. Запропоновано підходи щодо нівелювання існуючих недоліків міжбюджетних відносин. Розроблено методичний підхід щодо оцінювання особливостей формування місцевих бюджетів в умовах децентралізації владних повноважень. Для підвищення ефективності функціонування місцевих бюджетів запропоновано систему заходів, що передбачає: використання механізму державно-приватного партнерства; підвищення ефективності управління ризиками місцевих бюджетів, заходи щодо дотримання фінансової дисципліни в умовах децентралізації владних повноважень, недекларативного задіяння програмно-цільового методу бюджетування місцевих бюджетів, запровадження партиципаторного бюджетування, зміни в податковій системі у напрямі підвищення самодостатності місцевих бюджетів, заходи щодо раціоналізації видатків місцевих бюджетів. Розроблено заходи щодо підвищення самодостатності місцевих бюджетів. Обґрунтовано науково-практичні засади імплементації європейського досвіду, що передбачають заходи щодо використання фінансової підтримки інвестиційно-інноваційного розвитку територій в умовах децентралізації владних повноважень.
The work was performed at the IHE “Academician Yuri Bugay International Scientific and Technical University”. The dissertation is devoted to deepening of theoretical and methodical bases and practical recommendations concerning formation of local budgets in the conditions of power decentralization. Generalization of theoretical aspects of the role of local budgets in strengthening the financial base of local self-government made it possible to clarify the conceptual and categorical apparatus of regional economic theory, in particular the developed concepts of “power decentralization”, “financial decentralization”, “local budgets”. The peculiarities of local budgets functioning in conditions of legal functioning, factors of formation and functioning of local budgets in Ukraine in the conditions of power decentralization, which allowed to identify features that prevent local budgets from becoming a determining tool for socio-economic development. The requirements for the use of which intergovernmental relations should be built are highlighted. The scientific and methodological basis of knowledge the local budgets formation peculiarities in the conditions of power decentralization has been developed. The system of principles is singled out, which contains: firstly, the principles of inter-budgetary relations and local budgets formation and functions of local budgets and inter-budgetary relations. The scientific and methodological provisions for distinguishing the peculiarities of the local budgets formation built in terms of legal action in terms of power decentralization, factors in the formation and local budgets functioning have been further developed. Approaches to leveling the existing shortcomings of inter-budgetary relations are proposed, which provide for the development of institutions operating on the basis of state-partnership principles, directions for intensifying the creation of regional development funds and regional development agencies and contain measures and norms to improve the State regional development fund. A methodical approach to assessing the peculiarities of local budget formation in the context of power decentralization, which involves the use of coefficients, building functional relationships and identifying the most influential factors in the formation of local budget revenues, taking into account specific features. A system of measures to improve the local budgets efficiency is proposed, which provides for: the use of public-private partnership mechanism; improving the local budgets risk management efficiency, measures to comply with financial discipline in the power decentralization, non-declarative use of budgeting local budgets program-targeted method, introduction of participatory budgeting, changes in the tax system to increase local budgets self-sufficiency, measures to rationalize local budgets. Measures have been developed to increase the local budgets self-sufficiency, which include changes in the direction of clarifying social and industry norms and standards, systematization of expenditures in accordance with the established powers and improvement of the budgeting program-target method. The scientific and practical principles of the European experience implementation are substantiated, which provide for measures to use financial support for investment and innovation development of territories in the conditions of power decentralization.
Диссертация посвящена углублению теоретико-методических основ и практических рекомендаций по формированию местных бюджетов в условиях децентрализации властных полномочий. Обобщение теоретических аспектов относительно роли местных бюджетов в укреплении финансовой базы местного самоуправления позволило уточнить понятийно-категориальный аппарат теории региональной экономики, в частности получили развитие понятия «децентрализация властных полномочий», «финансовая децентрализация», «местные бюджеты». Выяснены особенности функционирования местных бюджетов с точки зрения правового функционирования, факторов формирования и функционирования местных бюджетов в Украине в условиях децентрализации властных полномочий, что позволило выделить особенности, которые препятствуют местным бюджетам стать детерминирующим инструментарием социально-экономического развития территорий. Разработан научно-методологический базис познания особенностей формирования местных бюджетов в условиях децентрализации властных полномочий. Предложены подходы по нивелированию существующих недостатков межбюджетных отношений. Разработан методический подход к оценке особенностей формирования местных бюджетов в условиях децентрализации властных полномочий. Для повышения эффективности функционирования местных бюджетов предложена система мер, предусматривающая: использование механизма государственно-частного партнерства; повышение эффективности управления рисками местных бюджетов, меры по соблюдению финансовой дисциплины в условиях децентрализации властных полномочий; недекларативное задействование программно-целевого метода бюджетирования местных бюджетов; введение партиципаторного бюджетирования; изменения в налоговой системе в направлении повышения самодостаточности местных бюджетов; мероприятия по рационализации расходов местных бюджетов. Разработаны мероприятия по повышению самодостаточности местных бюджетов. Обосновано научно-практические основы имплементации европейского опыта, предусматривающие мероприятия по использованию финансовой поддержки инвестиционно-инновационного развития территорий в условиях децентрализации властных полномочий.

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Castilho, Fábio Roberto Corrêa. "Federalismo fiscal e repartição do ICMS: o critério do valor adicionado." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-12122014-100106/.

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O trabalho concentra-se sobre o critério do valor adicionado fiscal na repartição do ICMS, com o objetivo de verificar sua adequação como mecanismo de provisão de recursos financeiros a Municípios, no contexto do federalismo fiscal brasileiro. Mediante análise teórica, de dados de distribuição e legislação referente à repartição e ao ICMS, identificamos que o valor adicionado fiscal é gerador de enormes desigualdades de tratamento entre Municípios de porte equivalente e de oscilações brutais de valores de transferência de um para outro ano, mas, sobretudo, que é juridicamente inadequado à multiplicidade de locais de ocorrência de fatos geradores e a heterogeneidade do imposto que pretende repartir. Não atinge, assim, o propósito de medir a adição de valor em um território, nem o de conferir aos Municípios receitas em montante similar ao potencial de arrecadação de um imposto sobre valor adicionado municipal depurado dos efeitos de imunidades, isenções, diferimentos e substituições tributárias, que justificou sua criação. A permanência da utilização do critério do valor adicionado por décadas é apontada no trabalho como resultante de acomodações e ajustes institucionais, característicos de dependência de trajetória (path dependence), que, desrespeitando os limites jurídicos de regulamentação, disfarçam a inadequação do critério e perpetuam as desigualdades e instabilidades dele advindas. Justifica-se, assim, que atenções sejam voltadas à análise de alternativas à repartição do ICMS por outros meios que não o VAF e o aperfeiçoamento de seus mecanismos de regulação, caso permaneça sendo utilizado.
The Added Value Criteria (VAF) is used in Brazil for purposes of ICMS (A State tax on circulation of goods, communication and interstate and intercity transportation services) revenue sharing to cities. The data on how the VAT based tax sharing occurs shows that VAT is a source of inequalities in resource distribution to cities of equivalent population and oscillations in the amounts received by a given city along the years. Moreover and as the central hypothesis of this thesis, VAF, as defined in Brazilian legislation, is not suitable to the complexity of situations and places of occurrence of ICMS taxable events nor to the effects of ICMS on prices, being, thus, unable to measure the value added in each city territory and to protect the revenue sharing from the effects of ICMS exemptions, constitutional immunities, deferrals and tax substitutions. Being so, the VAT regulations, do not recreate the potential of a municipal VAT, falling short in accomplishing the purposes it was created for. In spite of its defects, VAT remains in use decades after its creation as a result of accommodations and institutional adjustments that can be explained by a path dependence trajectory that was, and still, is able to disguise its chronic inadequacies and to perpetuate the inequalities and instabilities arising out of such distribution criteria. Our conclusions on VAF justify the study of other alternatives for the ICMS revenue sharing, as well as attempts to improve the quality of VAT regulations.

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19

Andersson, Linda. "Essays on job turnover, productivity and state-local finance." Doctoral thesis, Umeå universitet, Nationalekonomi, 2002. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-141096.

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This thesis consists of four self-contained papers on job turnover, productivity and state- local finance. Paper [I] deals with the determinants of the rate of job turnover defined as the change in distribution of employment between and within industries in Swedish manufacturing. The rate of inter-industry job turnover is driven by the dispersion of profit changes among industries. Shifts in international competitiveness among industries seem to play a central role in the explanation of this pattern. The rate of intra-industry job turnover has been higher in industries with many small plants, low profit margins and high import penetration. Paper [II] analyzes the impact of openness on total factor productivity (TFP) growth. Using Swedish industry level data the results show that economically integrated industries tend to be more engaged in research and development (R&D) and have more entry and exit activity than other industries. The domestic R&D intensity does not contribute to the TFP growth rate. Instead, the results imply that openness to international markets, which helps facilitate technology spillovers, has a significant impact on the growth rate. There is also some evidence suggesting that producers exiting the market are less productive, implying that such exits will increase the average productivity of the industry concerned. The purpose of Paper [III] is to design and implement a test of whether the external effect from tax base sharing among local and regional governments is internalized via the intergovernmental transfer system. The test is based on the observation that if the external effect is internalized, an increase in the income tax rate at one level of government will induce the other level to reduce its income tax rate by the corresponding amount, leaving the effective tax rate unchanged. By using panel data for the Swedish local and regional public sectors, we estimate the reaction function for the local income tax rate. The results imply that an increase in the regional income tax rate induces the municipalities in the region to decrease their income tax rates. In addition, we are able to reject the null hypothesis that the external effect from tax base sharing is internalized. Paper [IV] concerns risk-sharing, in terms of how the central government smooths personal income among municipalities via the tax and transfer systems. Using Swedish panel data, the results show that the national tax and transfer systems mitigate an adverse shock to income of one krona so that disposable income falls by 67 öre, on average. However, there are large differences across regions, where the effect on disposable income varies between 32 and 78 öre in the krona.
digitalisering@umu

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Regatieri, Rebeca. "Tributos municipais: um mecanismo de aplicação da política municipal e sua relação com os resultados eleitorais." reponame:Repositório Institucional do FGV, 2013. http://hdl.handle.net/10438/11006.

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The present work studies the variable regarding to the tax revenue directly collected by municipalities. It highlights three objectives: i) to analyze the impact of constitutional transfers from the Municipal Participation Fund (MPF) on direct municipal tax revenues, ii) analyze the existence of a political cycle on the collection, and iii) analyze the impact of the collection on the current mayors's probability of reelection. The methodology used for the analysis of MPF on the municipal tax collection is the Regression Discontinuity (RD) in fuzzy design (Angrist & Pischke, 2008), using for this the MPF discontinuities due to changes in population groups. To analyze the political cycle, we use regressions of the municipal tax revenues variable on year dummies referring to the mayors's year administration, with fixed effects and according to the political cycles literature(Vine & Mattos, 2011; Araújo Leite Filho, 2010; Nakaguma & Bender 2010). Regarding the impact of the variable of interest on the incumbent mayors's probability of reelection, the estimation methodology follows three stages in the estimation of an OLS model (OLS), for the whole sample and to the vicinity of these discontinuities. The results indicate a both negative and increasing effect of MPF on municipal tax revenues, along cert a in population groups, suggesting that mayors would prefer cutting tax revenues, rather than simply use the granted additional transfers in order to increase the local public good. From this gap in municipal tax revenue allowed by MPF, we find the existence of political cycles, being the tax collections in the early years of the mandate above the tax collection in the election year. In respect to the impact on re-election, the results are not robust, indicating the necessity for information that detach the effect of increases in tax rates from the effects of increases in the tax base or improvements in the structure of municipal tax collection, which may be producing a more balanced or equitable municipal tax collection system.
O presente trabalho tem como variável de estudo a arrecadação realizada diretamente pelos municípios. Destacam-se três objetivos: i) analisar o impacto das transferências constitucionais do Fundo de Participação Municipal (FPM) sobre a arrecadação municipal direta; ii) analisar a existência de ciclo político na arrecadação; e iii) analisar o impacto da arrecadação na probabilidade de reeleição dos prefeitos incumbentes. A metodologia usada para a análise do FPM sobre a arrecadação municipal é a Regressão de Descontinuidade (RD) no fuzzy design (Angrist & Pischke, 2008), utilizando para isso as descontinuidades no FPM devido às mudanças nas faixas populacionais. Para analisar o ciclo político, utilizam-se regressões da variável arrecadação municipal sobre dummies para os anos do mandato com efeitos fixos, em consonância com a literatura de ciclos políticos (Videira & Mattos, 2011; Araújo e Leite Filho, 2010; Nakaguma & Bender, 2010). Com relação ao impacto da variável de interesse sobre a probabilidade de reeleição dos prefeitos incumbentes, a metodologia segue a estimação em 3 estágios de um modelo de Mínimos Quadrados Ordinários (MQO), para a amostra toda e para as proximidades das referidas descontinuidades. Os resultados indicam um efeito negativo e crescente do FPM sobre a arrecadação municipal, ao longo de determinadas faixas populacionais, sinalizando que os prefeitos preferem reduzir a arrecadação tributária, ao invés de apenas usar as transferências adicionais obtidas para aumentar o bem público local. Nessa lacuna na arrecadação municipal permitida pelas transferências do FPM, encontra-se a existência de ciclos políticos, estando as arrecadações nos anos iniciais do mandato acima da arrecadação no ano eleitoral. Com relação ao impacto sobre a reeleição, os resultados não são robustos, indicando a necessidade de se obter informações que separem o efeito de aumentos nas alíquotas dos efeitos de aumentos na base de cálculo ou de melhorias na estrutura de arrecadação municipal, que podem estar tornando o sistema de arrecadação municipal mais equilibrado ou equitativo.

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Messias, Lorreine Silva. "Choques de receitas e o comportamento dos políticos: evidências a partir dos municípios mineradores no Brasil." reponame:Repositório Institucional do FGV, 2017. http://hdl.handle.net/10438/18181.

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O boom de preços globais de commodities ao longo da década de 2000 elevou consideravelmente os repasses de royalties (CFEM) aos municípios brasileiros produtores de commodities metálicas. Este choque positivo e exógeno de receitas criou uma situação interessante, ao permitir avaliar empiricamente as preferências de gastos dos políticos locais entre (i) provisão de bens públicos e (ii) práticas de patronagem (verificadas a partir dos gastos com o funcionalismo público). Os resultados alcançados em nosso estudo permitem afirmar com rigor econométrico que os prefeitos alocaram recursos de CFEM em despesas com pessoal, outras despesas correntes, despesas com saúde e saneamento e despesas com gestão ambiental. Esta evidência de que os prefeitos destinaram parte dos recursos da CFEM para aumentar gastos com pessoal contraria a Lei 7.990/1989 – a qual discorre sobre as possibilidades de aplicação das receitas de CFEM. Desse modo, os resultados encontrados reforçam as conclusões de estudos anteriores, os quais apontam que os municípios gastam mal as receitas oriundas de transferências incondicionais, sinalizando falhas no modelo de descentralização fiscal brasileiro.
Over the decade of 2000, the commodity prices super-cycle increased considerably the grants of mineral royalties (CFEM) to Brazilian commodity producers municipalities. This positive and exogenous revenue shock has created an interesting situation, by allowing to evaluate empirically the local political preferences for spending between (i) public goods provision and (ii) practices of patronage (enlarge the public sector, by hiring more employees and increasing wages). The results obtained show that mayors allocate CFEM revenues to public service payroll, other current expenses, health and sanitation expenses and on environmental management expenses. This finding that the mayors spent CFEM resources to increase public service expenses violates Law 7990/1989 – which limits the possibilities of CFEM recipes application. Thus, the results reinforce the findings of previous studies, which indicate that the municipalities spend the revenues of unconditional grants in inappropriate ways, suggesting problems in the Brazilian fiscal decentralisation model.

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Савастєєва, О. М. "Теоретико-методологічне забезпечення бюджетного процесу на місцевому рівні в умовах трансформації міжбюджетних відносин." Thesis, Чернігів, 2020. http://ir.stu.cn.ua/123456789/19617.

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Савастєєва, О. М. Теоретико-методологічне забезпечення бюджетного процесу на місцевому рівні в умовах трансформації міжбюджетних відносин : дис. ... д-ра екон. наук : 08.00.08 / О. М. Савастєєва. - Чернігів, 2020. - 509 с.
Дисертація присвячена вирішенню важливої наукової проблеми – дослідженню розвитку та обґрунтуванню теоретико-методологічних й удосконаленню науково-методичних засад забезпечення бюджетного процесу на місцевому рівні в умовах трансформації міжбюджетних відносин. Запропоновано авторське визначення бюджетного процесу на місцевому рівні з виокремленням його складових, їх взаємозв’язку й взаємодії. Обґрунтовано теоретико-методологічну архітектуру системи реалізації соціально-економічних функцій держави в частині бюджетоутворення. Розроблений методичний підхід до оцінки транспарентності бюджетного процесу на рівні об’єднаних територіальних громад. Здійснений моніторинг стану міжбюджетних відносин в Україні. Представлені стратегічні пріоритети розвитку бюджетної політики на місцевому рівні в умовах фінансової децентралізації. Обґрунтована доцільність та формалізована змістовність авторської концепції бюджетної політики фінансового забезпечення розвитку регіонів України. Запропоновано модель формування та реалізації стратегії ресурсного забезпечення місцевих бюджетів територіальних громад. Обґрунтована необхідність запровадження комплексного науково-методичного підходу до інтегральної оцінки ефективності механізму регулювання організаційно-фінансового забезпечення бюджетного процесу на місцевому рівні в умовах міжбюджетних трансформацій. Формалізована змістовність інструментарію програмно-цільового формування місцевих бюджетів в умовах міжбюджетних трансформацій.
Диссертация посвящена решению важной научной проблемы – исследованию развития и обоснованию теоретико-методологических и совершенствованию научно-методических основ обеспечения бюджетного процесса на местном уровне в условиях трансформации межбюджетных отношений. Предложено авторское определение бюджетного процесса на местном уровне с выделением его составляющих (систем обеспечения, процедур, технологий, этапов составления, рассмотрения, утверждения, исполнения местных бюджетов, отчетности об их выполнении), их взаимосвязи и взаимодействия. Представлены концептуальный подход к разработке модели механизма функционирования институциональной архитектоники бюджетного процесса на местном уровне, эффективное использование которого предполагает становление единой межотраслевой методики качественной оценки результатов выполнения бюджетных программ и создание в составе местных органов власти специализированных постоянно действующих общественных палат по бюджетным вопросам. Обоснованы теоретико-методологическую архитектуру системы реализации социально-экономических функций государства в части бюджетообразования, которая состоит из совокупности принципов эффективности бюджетного процесса (синергичности, иерархичности, эмерджентности, мультипликативности, целеустремленности, альтернативности, производительности, целостности, взаимозависимости, коммуникативности и адаптивности), функциональных подсистем (бюджетный механизм, бюджетная политика и бюджетный процесс), детерминант (бюджетные доходы и бюджетные расходы), которые обеспечивают благоприятные условия для эффективного функционирования бюджетного процесса в условиях трансформации межбюджетных отношений. Предложена и схематично представлена гипотеза указанной научной работы, которая реализуется через закономерности (перераспределение властных компетенций и полномочий в финансовой сфере; институциональное обеспечение бюджетного процесса, увеличение финансового потенциала; активность фискальной политики и устойчивость финансового состояния) и базисные положения, соответствующие каждой из составляющих предложенной гипотезы. Предложенная система рисков эффективности бюджетного процесса на местном уровне: 1. Риски внешней среды. 2. Риски структуры бюджета. 3. Риски организационно-методического инструментария. Разработан методический подход к оценке транспарентности бюджетного процесса на уровне объединенных территориальных общин, который ориентирован на избежание или минимизации влияния рисков на бюджетный процесс. Проведенный мониторинг состояния межбюджетных отношений в Украине обнаружил, что на уровень эффективности бюджетного процесса негативно влияет внутренняя неуравновешенность доходной и расходной части местных бюджетов и соответствующие диспропорции в финансовой обеспеченности регионов. Разработан методический подход, который предусматривает проведение оперативного и фундаментального анализа бюджетного процесса с целью расчета интегрального показателя финансовой устойчивости. Внедрение такого подхода позволяет сформировать информацию, необходимую для прогнозирования бюджетов и обоснования мероприятий по обеспечению их устойчивости с учетом возможных рисков. Представленные стратегические приоритеты развития бюджетной политики на местном уровне в условиях финансовой децентрализации: укрепление самостоятельности местных бюджетов; урегулирование вопросов оптимизации системы межбюджетных отношений путем распределения полномочий между органами государственной власти и местного самоуправления; проведение мониторинга результативности использования бюджетных средств; совершенствование нормативно-правового обеспечения бюджетной политики. Обоснована целесообразность и формализованная содержательность авторской концепции бюджетной политики финансового обеспечения развития регионов Украины. Интерпретировано научно-концептуальный подход к регулированию межбюджетных отношений с целью согласования интересов субъектов бюджетного процесса в Украине. Предложена модель формирования и реализации стратегии ресурсного обеспечения местных бюджетов территориальных общин, в структуру которой отнесено характеристику ресурсного потенциала и структуру целей и поэтапный алгоритм ее реализации. Обоснована необходимость внедрения комплексного научно-методического подхода к интегральной оценки эффективности механизма регулирования организационно-финансового обеспечения бюджетного процесса на местном уровне в условиях межбюджетных трансформаций. Формализованная содержательность инструментария программно-целевого формирования местных бюджетов в условиях межбюджетных трансформаций.
The dissertation is devoted to the solution of an important scientific problem - research of development and substantiation of theoretical and methodological principles and improvement of scientific and methodological foundations of ensuring the budget process at the local level in the conditions of transformation of intergovernmental relations. The author defines the local budget process with an emphasis on its components, their interrelation and interaction. The theoretical and methodological architecture of the system of realization of socio-economic functions of the state in terms of budgeting is substantiated. A methodological approach to assessing the transparency of the budget process at the level of integrated territorial communities has been developed. The state of intergovernmental relations in Ukraine has been monitored. The strategic priorities of the development of budgetary policy at the local level in terms of financial decentralization are presented. The expediency and formal content of the author's concept of the budgetary policy of financial support for the development of the regions of Ukraine are substantiated. The model of formation and realization of the strategy of resource provision of local budgets of territorial communities is offered. The necessity of introducing a comprehensive scientific and methodological approach to the integrated evaluation of the effectiveness of the mechanism of regulation of organizational and financial support of the budget process at the local level in terms of intergovernmental transformations is substantiated. Formal content of the toolkit of program-targeted formation of local budgets in terms of intergovernmental transformations.

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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.

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This habilitation thesis consists of seven published journal articles and one published book chapter. Part I, consisting of chapter 1, introduces the overarching theme of environmental policy instruments and discusses the current use of and prospects for economic instruments in conservation policies. A number of research gaps are identified which are addressed in the subsequent chapters. Part II, consisting of chapters 2–5, encompasses four papers focused on a single type of policy instrument: intergovernmental fiscal transfers. Although well documented in public finance literature, intergovernmental fiscal transfers remain a somewhat neglected instrument in environmental policy. Despite being well suited to address the spillover benefits that often accrue with conservation policies, there is scant research literature on ecological fiscal transfers compared to other economic instruments such as environmental taxes or tradable permits. In fact, very few countries make practical use of them to achieve conservation objectives. Thus intergovernmental fiscal transfers are an innovative instrument in conservation policies in particular, so that advances in both theory and applied research may prove especially beneficial here. Part III, consisting of chapters 6–9, combines a number of articles in integrative biodiversity research and applied biodiversity governance, themes that are often neglected in the economic analysis of environmental policy instruments. However, when implementing policy instruments in societal settings, interdisciplinary research bridging the natural and social sciences is as much a prerequisite as policy-relevant research that responds to the needs of decision makers and other stakeholders. Both policy design and policy evaluation yield the best outcomes when they involve ecologists, economists, legal and other social scientists, as this ensures that consideration is given to ecological effectiveness, economic efficiency, administrative feasibility, social acceptance, and perception by stakeholders. Policy-relevant research also responds to current societal developments and prospective changes in legislation which may provide windows of opportunity to propose new instruments. Meanwhile, sound empirical research and case study design are indispensable in making concrete policy recommendations, taking into account existing formal and informal institutions.

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Coniaric, Paulo Mendes. "Os efeitos do alinhamento partidário sobre empréstimos do BNDES para os municípios brasileiros." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/96/96131/tde-18072014-151349/.

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Este trabalho tem como objetivo investigar se municípios que possuem algum tipo de alinhamento político com o executivo federal possuem maiores chances de receber empréstimos do Banco Nacional do Desenvolvimento Econômico e Social (BNDES), e se esses são de maiores valores financeiros no caso da existência de tal alinhamento. Foi utilizado um painel de dados com os municípios brasileiros entre os anos de 2003 e 2010. Em ambas as análises, foram utilizados os métodos de dados empilhados, dos efeitos fixos e dos efeitos aleatórios. Os resultados indicam que o alinhamento exerce pouca influência sobre os empréstimos do BNDES.
This paper aims to investigate whether municipalities with any type of political alignment with the Federal Executive are more likely to take out loans from BNDES (Banco Nacional de Desenvolvimento Econômico e Social) and whether the amounts are larger in such cases. A data panel on Brazilian municipalities between 2003 and 2010 was used. In both analyses performed, we used the pooled, fixed effects, and random effects estimation models. The results show that the political alignment exerts little influence on loans from BNDES to Brazilian municipalities.

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Скопенко, В. О. "Доходи місцевих бюджетів: оптимізація формування та резерви зростання." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Skopenko.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче
У роботі розглянуто економічний зміст та сутність доходів місцевих бюджетів та описано механізм формування дохідної частини місцевих бюджетів. Проаналізовано доходи місцевих бюджетів в Україні та доходи бюджету міста Одеса, а також проведено оцінку впливу міжбюджетних трансфертів в частині формування місцевих бюджетів. Досліджено зарубіжний досвід формування дохідної частини місцевих бюджетів в умовах фінансової децентралізації та можливості його імплементації в вітчизняну практику, а також обґрунтовані проблемні питання та запропоновані напрями підвищення ефективності формування доходів місцевих бюджетів в Україні.
The paper considers the economic content and essence of local budget revenues and describes the mechanism of formation of the revenue side of local budgets. Revenues of local budgets in Ukraine and revenues of the budget of the city of Odessa are analyzed, and also the influence of interbudgetary transfers concerning formation of local budgets is carried out. The foreign experience of forming the revenue part of local budgets in the conditions of financial decentralization and the possibility of its implementation in domestic practice is studied, as well as the problematic issues are substantiated and the directions of increasing the efficiency of local budget revenues in Ukraine are suggested.

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Gan, Jun (Gan), Hongfei (Harry) Wang, and Gang (Sam) Chen. "Intergovernmental Fiscal Transfer System - A new Model from a Comparison between Sweden and China." Thesis, Kristianstad University College, Department of Humanities and Social Sciences, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-3427.

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Intergovernmental fiscal transfer is a kind of transition of fiscal revenues between the central government and a local government; it plays an important role in leveling social disparities, furthermore, it further promotes the long-term development of a country’s economy. As a well-known social welfare state in the world, Sweden has a rich experience of social equalization. Our dissertation carries out a comparison between Sweden and China in respect of the intergovernmental fiscal transfer system, by means of case study. In addition, we conduct some research into related theories, such as the rationale of intergovernmental grants and the decentralization issue, to provide necessary support for our argument. In conducting our research we adopt an inductive approach. The case studies help us identify nine factors that impact the fiscal transfer system, along with the performances they respectively have in these two countries. We make a further investigation into their impacts and propose suggestions to improve China’s transfer system. As the result of our research, we finally develop a new model which may help push China’s intergovernmental fiscal transfer system towards the direction of equalization.

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Котенко, Наталія Вікторівна, Наталия Викторовна Котенко, and Nataliia Viktorivna Kotenko. "The impact of intergovernmental fiscal policy on local sustainable development." Thesis, Sumy State University, 2020. https://essuir.sumdu.edu.ua/handle/123456789/81059.

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Розглянуто проблему проведення реформи децентралізації через призму досягнення цілей сталого розвитку. Визначено, що не зважаючи на зростання рівня фіскальної автономії місцевих урядів, суттєва частка доходів місцевих бюджетів продовжує формуватися за рахунок міжбюджетних трансфертів. Проведено аналіз складу та структури коштів, що спрямовуються на захист навколишнього середовища. Виявлено, що місцеві уряди не мають фіскального потенціалу щодо фінансування екологічних послуг. Розглянуто світовий досвід застосування фіскальних екологічних трансфертів та визначено можливість їх впровадження в національну систему міжбюджетного регулювання. Запропоновано базові методичні підходи щодо корегування існуючого механізму розподілу странсфертного фонду.
Рассмотрена проблема реформы децентрализации через призму достижения целей устойчивого развития. Определено, что, несмотря на растущий уровень фискальной автономии органов местного самоуправления, значительная доля доходов местных бюджетов продолжает формироваться за счет межбюджетных трансфертов. Проведен анализ состава и структуры фондов, направленных на охрану окружающей среды. Было обнаружено, что у местных органов власти нет финансовых возможностей для финансирования экологических услуг. Рассмотрен мировой опыт применения фискальных экологических трансфертов и определена возможность их внедрения в национальную систему межгосударственного фискального регулирования. Предложены базовые методические подходы к корректировке существующего механизма распределения трансфертного фонда.
The problem of decentralization reform through the prism of achieving sustainable development goals is considered. It is determined that despite the growing level of fiscal autonomy of local governments, a significant share of local budget revenues continues to be formed through intergovernmental transfers. An analysis of the composition and structure of funds directed to environmental protection. It was found that local governments do not have the fiscal capacity to finance environmental services. The world experience of application of fiscal ecological transfers is considered, and the possibility of their introduction into the national system of intergovernmental fiscal regulation is determined. Basic methodological approaches to adjust the existing mechanism of distribution of the transfer fund are proposed.

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Маринов, Д. М. "Фінансова спроможність місцевих бюджетів в умовах фінансової децентралізації в Україні." Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12576.

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У роботі розглядаються теоретико-методичні аспекти формування та оцінювання фінансової спроможності місцевих бюджетів в умовах фінансової децентралізації. Проаналізовано проблематику формування та напрямки використання місцевих бюджетів в Україні в умовах фінансової децентралізації, а також проведено оцінку фінансової спроможності місцевих бюджетів та проведено діагносту стану фінансової спроможності місцевого бюджету окремого територіального угрупування (на прикладі с. Криничне). Досліджено зарубіжний досвід використання фінансових інструментів стимулювання розвитку місцевих бюджетів та можливості його застосування в Україні, обґрунтовано шляхи підвищення фінансової спроможності місцевих бюджетів в Україні та запропоновано стратегічні орієнтири забезпечення фінансової спроможності місцевого бюджету Криничненської об’єднаної територіальної громади у складі Болградського району.
The paper considers theoretical and methodological aspects of the formation and evaluation of the financial capacity of local budgets in terms of financial decentralization. The problems of formation and directions of use of local budgets in Ukraine in the conditions of financial decentralization are analyzed, and also the financial capacity of local budgets is estimated and the state of financial capacity of the local budget of separate territorial group is diagnosed (on the example of Krynychne village). The foreign experience of using financial instruments to stimulate the development of local budgets and the possibility of its application in Ukraine is studied, ways to increase the financial capacity of local budgets in Ukraine are substantiated and strategic guidelines for ensuring the financial capacity of the local budget of Krynychne united territorial community in Bolgrad district are proposed.

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Рябушко, Людмила Борисівна, Людмила Борисовна Рябушко, Liudmyla Borysivna Riabushko, and І. В. Колесник. "Трансферти в системі міжбюджетних відносин." Thesis, Видавництво СумДУ, 2007. http://essuir.sumdu.edu.ua/handle/123456789/18885.

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Міжбюджетні взаємовідносини є головним елементом системи міжурядових фінансових відносин, основною ознакою яких є організація та способи переміщення фінансових ресурсів від одного рівня влади до іншого. Трансферти являються основним інструментом такого переміщення. При цитуванні документа, використовуйте посилання http://essuir.sumdu.edu.ua/handle/123456789/18885

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HernaÌndez, Ady Patricia Carrera. "The political economy of intergovernmental fiscal realtionships : an analysis of the Mexican federal transfer system 1980-2000." Thesis, University of Birmingham, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.397573.

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This thesis analyses how political factors have influenced the design and implementation of the Mexican transfer system from 1980 to 2000. Mexico displays several features that suggest a high possibility of successfully implementing a decentralisation process. Despite this, its transfer system did not follow the general principles established by fiscal federalism, fiscal decentralisation and theory of grants. In order to explain this paradox, the thesis considers the crucial role that intergovernmental transfers have played within the overall political system. The thesis addresses three major research questions: How has the transfer system been designed?; How have political factors been incorporated in the design and implementation of intergovernmental transfers?; What have been the outcomes from this process? The political dimension of transfer systems is well recognised but has not been well studied to date. The thesis uses intergovernmental relations theory (lOR) as a pioneering approach for a systematic study of this political dimension. The major argument of this thesis is that, contrary to official wisdom, fiscal relationships between different levels of government in Mexico have been driven mainly by political rather than economic considerations. The prevalence of these political factors in the design and implementation of federal transfers to subnational governments explains to a large extent the problems experienced in the Mexican process of fiscal decentralisation.

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Curto, Grau Marta. "The Political Economy of the Tactical Allocation of Public Spending: Evidence from Spain." Doctoral thesis, Universitat de Barcelona, 2013. http://hdl.handle.net/10803/130791.

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Nevertheless, this peculiarity of the Spanish political system did not eliminate the incentives for governments to use pork-barrel policies. On the one hand, despite electoral results being centrally planned, Madrid’s limited capacity to intervene in society implied that elections outcomes had to be negotiated with the local elites, who demanded compensations (such as public funds) for their districts’ electoral support. On the other hand, the two-party system may be seen as a duopoly regime, in which opposition districts were actually those which did not respect the alternation system, and voted for either the dynastic party that was going to lose the election or for a third political force. Restoration Spain provides therefore an interesting case of a political system in which a dominating duopoly used pork-barrel strategies to persuade the electorate to change the sign of their votes in every electoral call. In this setting, two kinds of political economy models may be relevant to analyze pork-barrel in Restoration Spain. One can see the Spanish Restoration as a semi-democratic regime ruled by a duopoly that furthered its political goals by using the geographical allocation of public resources. More specifically, governments showered resources on those districts that were loyal to the alternation system, and starved the rebellious ones. This would be similar to a typical semi-democratic system, although one in which the hegemonic political force was not a single party but a duopoly. On the other hand, given the importance of local elites, non-partisan motivations may also offer a partial description of the political process. In non-partisan models, the distribution of public funds reflects the influence and ability of individual MPs, who compete for administrative resources to reinforce their links with their electorates. Indeed, bringing home the pork increases MPs’ reputation with local elites (Levitt and Snyder, 1995; Levitt and Poterba, 1999; Milligan and Smart, 2005).

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Гончарова, Є. В. "Доходи місцевих бюджетів: оптимізація формування та резерви зростання." Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12707.

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У роботі розглядаються теоретичні аспекти формування доходів місцевих бюджетів, їх зміст, принципи та класифікація. Проаналізовано наповнення дохідної частини місцевих бюджетів України та бюджету міста Одеси, а також проведено аналіз впливу міжбюджетних трансфертів на доходи місцевих бюджетів. Запропоновано основні шляхи вирішення проблем формування дохідної бази місцевих бюджетів з урахуванням сучасних вимог.
The theoretical aspects of the formation of local budget revenues, their contents, principles and classification are considered in this paper. The article analyzes the filling of the revenue part of the local budgets of Ukraine and the budget of the city of Odessa, as well as analyzes the impact of intergovernmental transfers on local budget revenues. The main ways of solving problems of formation of the income base of local budgets with the consideration of modern requirements are offered.

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Gerardou, Flor Silvestre. "The impact of fiscal decentralisation on accountability and public entrepreneurship : a case of rural local governments in Mexico." Thesis, King's College London (University of London), 2016. https://kclpure.kcl.ac.uk/portal/en/theses/the-impact-of-fiscal-decentralisation-on-accountability-and-public-entrepreneurship-a-case-of-rural-local-governments-in-mexico(4077fed0-dd69-425f-b32c-84efd31c1ef5).html.

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Decentralisation, meaning the delegation of responsibilities from central to lower government levels is generally assumed to improve the delivery of local public services. The theoretical assumption is that local authorities are encouraged by decentralisation to behave in a more accountable and entrepreneurial fashion. At the same time, accountability and (public) entrepreneurship are distinct concepts and may even be considered to involve conflicting behaviours. Therefore, decentralisation outcomes may vary depending on which behavioural pattern predominates. Previous research has focused on using large data sets to examine the impact of decentralisation on outcomes such as economic growth, disparities, poverty reduction and government performance. But there is also a need to better understand how decentralisation, and specifically fiscal decentralisation, may promote accountability and public entrepreneurship in specific settings. To contribute to closing this gap, this dissertation examines both fiscal decentralisation policies and contemporaneous changes in political arrangements. It identifies the incentives these changes create for Mexican local authorities to behave in more accountable and entrepreneurial ways and which may lead to differences in government performance. The study focuses on rural municipalities where achieving the predicted decentralisation outcomes is highly challenging. A mixed methods research design was used with two phases. In the first stage, the relationship between fiscal decentralization and changes in government accountability and entrepreneurship was investigated through statistical analysis based on fixed effects estimation using a sample of 505 rural municipalities. For that purpose a longitudinal dataset was developed, comprising municipal level information between the years 1990 and 2009, including indices for accountability and public entrepreneurship. Phase two involves multiple case studies of individual municipalities that were selected based on performance. The empirical evidence suggests that decentralisation policy has tended to work against accountability but has increased entrepreneurial behaviour in rural municipalities, highlighting the potential tension between the two. The extent to which these effects occur seems to depend on the particular fiscal arrangement. In addition, political competition seems to reinforce accountability and has an impact in entrepreneurship in a different way to the effects expected theoretically, though the effects are not as strong as with fiscal decentralisation. This study advances the public entrepreneurship literature and expands the understanding of fiscal decentralisation. Additionally, it provides suggestions for which policy arrangements are likely to promote accountability and entrepreneurial actions by public authorities.

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Liao, Liao. "Déconcentration et transferts des compétences économiques en Chine, 1992-2010." Thesis, Aix-Marseille, 2015. http://www.theses.fr/2015AIXM1005.

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Parallèlement à son développement économique, la Chine connaît à l'heure actuelle une évolution de son organisation territoriale, la réforme des « districts provinciaux ». Mais de quel type de réorganisations territoriales s'agit-il ? Et quels en sont les enjeux ? Cette thèse s'attache à analyser le mouvement de décentralisation en Chine à partir de l'étude de ce processus dans deux provinces, à savoir celle du Zhejiang et du Sichuan. L'hypothèse développée est que la déconcentration de l'État et le mouvement de décentralisation locale constituent un nouveau mode gouvernance locale en Chine. Cette thèse repose sur la combinaison de plusieurs perspectives d'analyse : une perspective nationale et historique d'abord, centrée sur les évolutions du système centralisé et la genèse de cette réforme ; ensuite, une autre perspective visant à rendre compte du changement de la relation intergouvernementale au sein de la province et de la formation d'une confrontation entre les partisans de la croissance effrénée du pays faisant face à de plus en plus de résistance de la part du mouvement « anti-croissance ». Ces deux types d'analyse permettent de montrer que le mode de gouvernance dépend non seulement du système national, mais plus particulièrement du mode d'action publique associée à un territoire. Les niveaux administratifs : districts/régions, zones urbaines/rurales, les acteurs sociaux comme les entreprises et les associations de protection de l'environnement ainsi que les dynamiques individuelles jouent un rôle de plus en plus important dans ce mouvement de déconcentration
With its economic development that enhanced the power of local governments, China is experiencing an evolution of its territorial organization called the « provincial Districts » reform. But what kind of territorial reorganization is it ? And what are the stakes? This thesis aims to analyze decentralization reforms in China through the cases of two provinces, Zhejiang and Sichuan. The hypothesis is developed that the devolution of state and local decentralization movement present a new model of local governance in China.This thesis is based on the combination of several analytical perspectives: first, historical and a national perspectives, focusing on the evolution of centralized system and the genesis of this reform; then another perspective accounts for the change in the intergovernmental relations under the level of province and the formation of« growth » coalition and the « anti-growth » coalition. These two types of analysis show that the governance depends not only on the national system but especially on what is the local public action associated with a territory, such as the action of Districts / urban areas/ province, social actors, such as entrepreneurs and green associations and individual dynamics which become more and more important

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Slumkoski, 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.

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Carvalho, José Augusto Moreira de. "O federalismo fiscal brasileiro e o desvio de recursos." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-02082011-121458/.

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A concepção tradicional de federação remete à possibilidade de uma melhor organização do Estado, proporcionando-lhe maior desempenho na execução da atividade financeira para satisfazer as necessidades públicas em níveis mais eficientes. As estruturas federativas existentes no mundo, porém, apresentam diferenças entre si e vários são os elementos que contribuem para essa ocorrência, motivo pelo qual não se pode conceber um modelo único de federação, imune a deficiências e problemas. Um Estado federado, dependendo do padrão de federação que adote (mais descentralizado ou menos descentralizado, por exemplo), pode não ser capaz de solucionar questões de vital interesse à sociedade. Na presente tese de doutorado, o autor analisa as características da federação brasileira e procura perscrutar se existe relação entre a estrutura do federalismo fiscal adotada no Brasil e a ocorrência de desvios de recursos públicos, dentre os quais os deflagrados por atos de corrupção. A preocupação contida no estudo não é apenas a de investigar essa relação, mas a de avaliar suas possíveis causas, analisando de forma criteriosa os níveis de descentralização presentes na federação e o grau de autonomia dos entes federados. No primeiro capítulo são discutidos o conceito, características e classificação dos Estados federais, a importância da federação para a atividade financeira estatal, os princípios do federalismo fiscal e as funções fiscais alocativa, distributiva e estabilizadora. A investigação sobre a possibilidade da existência de vínculo entre o desvio de recursos e o tipo de estrutura do federalismo fiscal é objeto de análise no segundo capítulo, no qual também serão expostas definições e características de condutas que tendem a provocar o mencionado transviamento, tais como o rent-seeking (comportamento caçador de renda), o patrimonialismo, o clientelismo, o coronelismo e a corrupção. O terceiro capítulo cuida da análise do arcabouço do federalismo fiscal brasileiro e procura examinar se os níveis de descentralização presentes no país são adequados para uma perfeita relação entre os entes subnacionais e o governo central, bem como se essa estrutura impede ou estimula as ocorrências de desvios de recursos públicos. No quarto capítulo, as hipóteses contidas nos capítulos anteriores são demonstradas por meio da análise do processo orçamentário federal (mais especificamente em relação às consequências advindas da elaboração da lei orçamentária anual) e das transferências intergovernamentais no Brasil.
The traditional conception of a federation leads us to the possibility of a better organized Government, capable of satisfactorily performing the financial activity in order to meet the public needs at more efficient levels. However, the federative structures existing worldwide today are quite different from each other and various are the elements contributing to such occurrence and this is why we cannot conceive one single federation model unaffected by deficiencies and problems. A federate Union, depending on the federation model adopted thereby (either a more or less decentralized one, for instance), may be unable to solve issues of vital interest to the society as a whole. In this dissertation, the author analyzes the characteristics of the Brazilian federation and seeks to scrutinize whether there is a relation between the fiscal federalism structure adopted in Brazil and the occurrence of deviation of public funds, including those triggered by corruption acts. Rather than simply investigating such relation, this dissertation is concerned with evaluating the possible causes for deviation of public funds, minutely examining the levels of decentralization present in the federation and the degree of autonomy among the federated entities. In chapter one, the author discusses the concept, characteristics and classification of the federal states, the importance of the federation for the financial activity performed by the Government, the principles of fiscal federalism and the allocable, distributive and stabilizing fiscal functions. Whether there is a connection between the deviation of funds and the type of structure of fiscal federalism is investigated in chapter two, where definitions and characteristics of conducts prone to cause the mentioned deviation are expounded by the author, such as rent-seeking, patrimonialism, clientelism, coronelismo and corruption. In chapter three, the author analyzes the framework of Brazilian fiscal federalism and examines whether the levels of decentralization existing in Brazil are proper for a perfect relation between the subnational entities and the central Government, as well as whether such structure either impedes or otherwise fosters the occurrences of public fund deviation. Chapter three demonstrates the hypotheses contained in the previous chapters by means of an analysis of the federal budgetary process (more specifically in relation to the consequences derived from preparation of the annual budgetary law) and intergovernmental transfers in Brazil.

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Pitta, Iuri Tolstoi Tokumaru da Rocha. "Sucesso eleitoral e qualidade de gestão: o caso do Programa Bolsa Família." reponame:Repositório Institucional do FGV, 2018. http://hdl.handle.net/10438/24236.

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O Programa Bolsa Família (PBF) tornou-se uma das políticas públicas mais estudadas e debatidas no Brasil tanto por seus resultados como carro-chefe da rede de proteção social quanto pelos efeitos políticos a ele atribuídos. Criado por Medida Provisória em outubro de 2003, o Programa tem um desenho institucional singular que envolve uma dinâmica de relações intergovernamentais mais complexa do que a dicotomia centralização versus descentralização, fruto da própria trajetória dos programas de transferência de renda condicionada no país. Ainda que as principais decisões e regulações se concentrem no nível federal, o Bolsa Família prevê aos governos locais papel determinante na gestão dessa política pública. Ademais, a instituição do Índice de Gestão Descentralizada fez surgir um importante instrumento de indução para o bom funcionamento do Programa, reduzindo eventuais práticas clientelísticas ou discricionárias na execução dessa política pública. Nesse contexto federativo e institucional, nosso intuito com esta pesquisa é mostrar como a qualidade da gestão local do Bolsa Família afeta os efeitos do Programa nas eleições municipais, e dessa forma suprir uma lacuna existente na literatura, cuja produção deu maior atenção às disputas presidenciais. Com base em dados relativos aos mandatos entre 2009 e 2012 e à votação ocorrida neste ano e tendo como lentes teóricas o neoinstitucionalismo e a escolha racional na arena político-eleitoral, desenhamos uma pesquisa de métodos mistos, estratégia metodológica que vem ganhando espaço nos campos da ciência política e da administração pública, para investigar as associações entre o desempenho da gestão local do PBF e o sucesso eleitoral dos incumbentes municipais. Diferentemente do observado nas disputas presidenciais, em que candidatos incumbentes tendem a uma melhor performance eleitoral conforme aumenta o número de beneficiados pelo programa de transferência de renda, no nível local esse incremento apresentou efeito negativo. Em contrapartida, a melhoria na qualidade da gestão foi um fator de elevação das chances de sucesso eleitoral dos prefeitos que buscaram um segundo mandato nas eleições municipais de 2012, indicativo de que o Programa Bolsa Família tem sido bem-sucedido também em seu desenho institucional.
Bolsa Família Program has become one of the most studied and debated public policies in Brazil both for its results as the flagship of the social protection network and for the political effects attributed to it. Created by Provisional Measure in October 2003, the Program has a unique institutional design that involves a dynamic of intergovernmental relations more complex than the dichotomy centralization versus decentralization, a consequence of the trajectory of the conditioned income transfer programs in the country. Although the main decisions and regulations are focused at the federal level, Bolsa Familia provides local governments with a decisive role in the management of this public policy. In addition, the institution of the Decentralized Management Index (Índice de Gestão Descentralizada) has created an important induction tool for the proper functioning of the Program, reducing possible clientelist or discretionary practices in the execution of this public policy. In this federative and institutional context, our intention with this research is to show how the quality of the local management of Bolsa Família affects the effects of the Program in municipal elections, and fill a gap in the literature, whose production has given greater attention to presidential elections. Based on data related to the period between 2009 and 2012 and by the theoretical lenses of new institutionalism and rational choice in the politicalelectoral arena, we designed a mixed methods research to investigate the associations between the performance of local management of the Program and the electoral success of municipal incumbents. This is a methodological strategy that has been gaining ground in the fields of political science and public administration. Unlike the presidential elections, in which incumbent candidates tend to perform better as the number of beneficiaries of the income transfer program increases, at the local level such increase had a negative effect. On the other hand, the improvement in the quality of the management was a factor of improvement of the chances of electoral success of mayors who sought a second term in the municipal elections of 2012, an indicative that Bolsa Família Program has also been successful in its institutional design.

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Taiwo, Kayode Olugbenga. "Fiscal decentralisation, intergovernmental transfers, and human development." Doctoral thesis, 2020. http://hdl.handle.net/1822/76097.

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Tese de Doutoramento em Economia
This study looks at the working of fiscal decentralisation and intergovernmental transfers. The research involves two location-specific studies on Nigeria, while the third study looks at the impact of decentralisation in relation to human development from a cross-country perspective. Though theories suggest intergovernmental transfers should be based on equity and efficiency considerations, studies have established that intergovernmental transfers are laced with influence and control over the grant-receiving governments in a federal state. With a dearth of empirical research on the situation in Nigeria, the first study explores the extant formula-based intergovernmental transfer arrangement under the control of a constitutionally recognised institutional body. Employing both static and dynamic panel data approaches, the finding from the study does not support equity consideration in intergovernmental transfers in Nigeria. The results suggest the existence of strategic and tactical manipulation of intergovernmental transfers by the executive in power for political gains. Still, on Nigeria, theories predict that intergovernmental transfers from the central government to subnational governments lead to a lower effort in own revenue generation by the subnational governments. Due to the free flow of transfers to subnational governments, transfers are treated as a tax reduction for the residents of recipient subnational jurisdictions. This study, exploiting variation in own revenues using panel data estimators and instrumental variables (IV) approach, finds that the subnational governments in Nigeria behave according to theoretical postulations. States in Nigeria depend majorly on transfers from the central government. The behaviour of the subnational governments is attributed to the political economy of decentralisation in Nigeria, resource dependence, the dominance of the informal sector at subnational jurisdictions, and incomplete decentralisation. Lastly, availability and improvement in access to water and sanitation services are highly susceptible to environmental factors. The provision of water and sanitation services are bound to be different across jurisdictions due to cost and quality considerations occasioned by environmental realities. This makes the adoption of decentralisation in meeting the provision of these services suitable as decentralisation has been found to be effective in tailoring services to preferences and tastes of local jurisdictions. In view of this, this study tests the impact of decentralisation on access to improved water and sanitation services. The study adopts a static panel data approach in econometric estimation. The empirical results suggest a positive impact of decentralisation on improved access to water and sanitation services.
A presente dissertação aborda os temas da descentralização fiscal e das transferências intergovernamentais. Esta engloba dois estudos focados no caso específico da Nigéria, e um terceiro, que analisa o impacto da descentralização no desenvolvimento humano num contexto multinacional. Apesar das transferências intergovernamentais serem teoricamente determinadas por critérios de equidade e eficiência, os estudos sobre a matéria concluem que estas são suscetíveis a influências políticas. Sendo escassa a análise focada no caso nigeriano, o primeiro estudo da presente dissertação explora as transferências intergovernamentais determinadas por fórmula, controladas por um corpo institucional reconhecido pela Constituição. Utilizando dados em painel e modelos econométricos para painéis estáticos e painéis dinâmicos, o estudo não suporta a vigência de critérios de equidade na alocação das transferências, sugerindo a existência de uma manipulação estratégica das mesmas por parte do poder executivo por forma a obter ganhos políticos. A teoria prevê também que as transferências do governo central para os governos subnacionais possam conduzir a um menor esforço na obtenção de receitas próprias por parte dos últimos. O livre fluxo das transferências para os governos subnacionais, pode levar a que as transferências funcionem como reduções de impostos aos residentes. Esta hipótese teórica é corroborada empiricamente, num estudo que utiliza uma abordagem baseada quer em dados em painel quer em variáveis instrumentais. Os estados nigerianos dependem largamente das transferências do governo central, sendo o comportamento dos governos subnacionais um resultado da economia política da descentralização na Nigéria, da dependência de recursos, da dominância do setor informal nas jurisdições subnacionais e da descentralização incompleta. Por último, a disponibilidade e as melhorias no acesso à água e ao saneamento são altamente suscetíveis a fatores ambientais, sendo o seu fornecimento variável entre jurisdições, de acordo com os custos e restrições de qualidade adjacentes aos diferentes contextos ambientais. Esta realidade faz com que a descentralização do fornecimento destes serviços seja adequada, permitindo que os serviços sejam fornecidos à medida do contexto e das preferências de cada jurisdição. A análise efetuada, com recurso a modelos estáticos de dados em painel, sugere que a descentralização tem um impacto positivo no acesso a serviços de água e saneamento.

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Narayan, R. Badri. "An examination of intergovernmental transfers in the Russian federation." 1999. http://www.etda.libraries.psu.edu/theses/approved/WithheldIndex/ETD-15/index.html.

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Thibault, Charles. "The determinants of intergovernmental transfers in Canada, 1981-2001." Thèse, 2005. http://hdl.handle.net/1866/182.

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Sukeiam, Yada. "Effects of intergovernmental transfers on municipality property tax effort in Thailand." 2003. http://catalog.hathitrust.org/api/volumes/oclc/53268920.html.

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Dlamini, Artwell Nkosinamandla. "The restructuring of intergovernmental transfers: a case study of Mogale City Local Municipality." Thesis, 2012. http://hdl.handle.net/10539/11070.

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M.A. Faculty of Humanities, University of the Witwatersrand, 2011.
The main goal of this study was to critically examine the role of restructured intergovernmental transfers in assisting the local government to fulfil its commitment to provide free basic services to the poor. To meet this goal, the role of transfers was analysed by assessing how policies and legislation applicable to free basic services and indigent management influenced the provision of services to the poor in Mogale City, and by dissecting how commodification of services and non-payment of services affected the provision of these services. A comprehensive literature review showed how the transfer practices in South Africa have impacted on the provision of basic services at the municipal level. Findings obtained through in-depth interviews and content analysis demonstrated that transfers, despite the constitutional prescription and official aims to achieve equitability, have failed to boost Mogale City’s capabilities to provide basic services to most of its poor residents. A number of reasons for this are expounded here, but the key conclusion is that transfers are insufficient in helping the local government to provide free basic services to the poor.

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Єрмолюк, К. О. "Удосконалення мiжбюджетних вiдносин в Українi." Thesis, 2018. http://dspace.oneu.edu.ua/jspui/handle/123456789/9553.

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Структурна частина реферату складається з загальної характеристики роботи, основний зміст роботи та висновків. Об’єкт дослідження є міжбюджетні відносини. В роботі визначено сутність, економічну міжбюджетних відносин. Визначено роль і місце міжбюджетних трансфертів в системі формування доходів місцевих бюджетів, її вплив на рівень фінансової самостійності місцевих бюджетів; узагальнено зарубіжний досвід міжбюджетних відносин Здійснено аналіз міжбюджетних трансфертів в України в процесі реформування бюджетної системи та фінансової децентралізації, систематизовано основні проблеми міжбюджетних відносин місцевих бюджетів з Державним бюджетом України, забезпечення фінансовими ресурсами місцевих органів влади в процесі перерозподілу повноважень на їх користь в Україні та визначено стратегічні напрями удосконалення міжбюджетних відносин в Україні.
The structural part of the abstract consists of a general description of the work, the main content of the work and conclusions. Object of research is inter-budgetary relations. In this paper, the essence, economic inter-budgetary relations is defined. The role and place of intergovernmental transfers in the system of formation of revenues of local budgets, its influence on the level of financial autonomy of local budgets is determined; generalized foreign experience of inter-budgetary relations The analysis of intergovernmental transfers in Ukraine in the process of reforming the budget system and financial decentralization was carried out; the main problems of intergovernmental relations of local budgets with the State Budget Budget of Ukraine were systematized; provision of financial resources of local authorities in the process of redistribution of powers in their favor in Ukraine; and strategic directions for improving intergovernmental fiscal relations in Ukraine.

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Багірова, Н. Р. "Доходи місцевих бюджетів України: характеристика і шляхи оптимізації." Thesis, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/11929.

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В роботі досліджено економічну сутність та значення доходів місцевих бюджетів; розглянуто характеристики доходів місцевих бюджетів, їх склад, класифікації та принципи формування; визначенні проблеми формування доходів місцевих бюджетів; проведено аналіз практики формування дохідної частини місцевих бюджетів України за 2016 – 2019 роки; розглянуто моніторинг практики формування дохідної частини бюджету міста Одеси за 2016-2019 роки; проведено аналіз впливу міжбюджетних трансфертів на формування дохідної частини місцевих бюджетів; розглянуто аналіз зарубіжного досвіду формування доходів місцевих бюджетів та можливості його застосування у вітчизняній практиці; визначенні шляхи вдосконалення формування дохідної частини місцевих бюджетів України. Предметом дослідження є економічні відносини між фізичними й юридичними особами та державою, що виникають у процесі формування доходів місцевих бюджетів.
The economic essence and significance of local budget revenues are investigated in the work; the characteristics of local budget revenues, their composition, classifications and principles of formation are considered; determining the problem of generating local budget revenues; an analysis of the practice of forming the revenue side of local budgets of Ukraine for 2016 - 2019; the monitoring of the practice of forming the revenue part of the budget of the city of Odessa for 2016-2019 is considered; the analysis of influence of interbudgetary transfers on formation of a revenue part of local budgets is carried out; the analysis of foreign experience of formation of incomes of local budgets and possibilities of its application in domestic practice is considered; identifying ways to improve the formation of the revenue side of local budgets of Ukraine. The subject of the study is the economic relations that arise in the process of organizing and implementing the revenue side of local budgets.

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Витяганець, А. В. "Доходи місцевих бюджетів: характеристика і шляхи оптимізації." Thesis, 2017. http://dspace.oneu.edu.ua/jspui/handle/123456789/7967.

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Кваліфікаційна робота магістра складається з трьох розділів. Об’єкт дослідження – Доходи місцевих бюджетів: характеристика і шляхи оптимізації. У роботі розглядаються теоретичні аспекти формування, розвитку, а також економічна сутність місцевих бюджетів, їх розвиток та місце в бюджетній системі держави, джерела доходів місцевих бюджетів та міжбюджетні трансферти. Проведено аналіз динаміки доходів місцевих бюджетів України, податкових надходжень, а також міжбюджетних трансфертів. Здійснено обґрунтування адаптації зарубіжного досвіду у сфері доходів місцевих бюджетів та розглянуто їх напрями вдосконалення. Одержані результати можуть бути використані при плануванні дохідної частини місцевих бюджетів, а також при розробці й удосконаленні законодавчих актів України з питань доходів Місцевих бюджетів.
Master's qualification work consists of three sections. Object of research - Revenues of local budgets: characteristics and ways of optimization. The theoretical aspects of formation, development, as well as economic essence of local budgets, their development and place in the state budget system, sources of local budget revenues and intergovernmental transfers are considered in the paper. The analysis of dynamics of incomes of local budgets of Ukraine, tax revenues, as well as intergovernmental transfers are carried out. The substantiation of adaptation of foreign experience in the field of local budget revenues is substantiated and their directions of improvement are considered. The results obtained can be used in planning the revenue part of local budgets, as well as in developing and improving legislative acts of Ukraine on local budget revenues.

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"China's county-level intergovernmental transfer system: an empirical study." 2007. http://library.cuhk.edu.hk/record=b5893300.

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Li, Ching Man.
Thesis (M.Phil.)--Chinese University of Hong Kong, 2007.
Includes bibliographical references (leaves 97-108).
Abstracts in English and Chinese.
Abstract --- p.ii
Acknowledgements --- p.iv
Contents --- p.v
Chapter Chapter One --- Introduction --- p.1
Chapter 1.1 --- Motivation --- p.1
Chapter 1.2 --- Contribution --- p.3
Chapter Chapter Two --- Background --- p.7
Chapter 2.1 --- China's County-level Fiscal & Administrative System --- p.7
Chapter 2.2 --- Changing Structure of the Intergovernmental Transfer System --- p.10
Chapter 2.3 --- Forces Shaping the Current Intergovernmental Transfer System --- p.20
Chapter Chapter Three --- Literature Review --- p.27
Chapter 3.1 --- Literature on the Theories of Intergovernmental Transfers Relevant to China --- p.27
Chapter Chapter Four --- "Model Specification, Data and Empirical Strategy" --- p.40
Chapter 4.1 --- Basic Specification --- p.40
Chapter 4.2 --- Data --- p.47
Chapter 4.3 --- Panel Data Estimation --- p.52
Chapter Chapter Five --- Estimation Results --- p.60
Chapter 5.1 --- Selection of Panel Data Model --- p.60
Chapter 5.1.1 --- Estimation Results for Real Earmarked Transfers Per Capita (REARPC) --- p.62
Chapter 5.1.2 --- Estimation Results for Real Tax Rebates Per Capita (RREBPC) --- p.64
Chapter 5.1.3 --- Estimation Results for Real Transitional Intergovernmental Transfer Per Capita (RTRAPC) --- p.67
Chapter 5.1.4 --- Estimation Results for Real Wage Adjustment Transfers Per Capita (RWAGPC) --- p.70
Chapter 5.2 --- Problems with Estimation & Robustness of Results --- p.72
Chapter 5.2.1 --- Data problems & Robustness --- p.72
Chapter 5.2.2 --- Different Sets of Explanatory Variables --- p.75
Chapter 5.2.3 --- Hausman-Taylor model: An Experiment --- p.77
Chapter Chapter Six --- Conclusions and Policy Implications --- p.83
Chapter 6.1 --- Summary of Salient Findings --- p.83
Chapter 6.2 --- Policy Implications --- p.85
Appendix 1 --- p.90
Appendix II --- p.93
References --- p.97

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Ібрагімлі, Ібрагім Ельчин огли. "Особливості формування державного бюджету в сучасних умовах." Thesis, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/11968.

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В роботі досліджено соціально – економічну сутність призначення та роль доходів бюджету; структуру, класифікацію і джерела формування доходів Державного бюджету; визначено проблеми планування та виконання дохідної частини Державного бюджету України; проведено моніторинг податкових надходжень дохідної частини Державного бюджету за 2015 – 2019 роки; проведено моніторинг неподаткових надходжень Державного бюджету, трансфертів та доходів від операцій з капіталом за 2015 – 2019 роки; проаналізовано зарубіжний досвід формування державного бюджету та можливості його імплементації в українську практику; визначено вектори оптимізації та резервів зростання доходів Державного бюджету в сучасних умовах. Предметом дослідження є економічні відносини між фізичними й юридичними особами та державою, що виникають у процесі формування доходів державного бюджету
The socio - economic essence of the purpose and role of budget revenues is investigated in the work; structure, classification and sources of State budget revenues; identified problems of planning and implementation of the revenue side of the State Budget of Ukraine; the tax revenues of the revenue part of the State Budget for 2015 - 2019 were monitored; monitoring of non-tax revenues of the State budget, transfers and revenues from capital transactions for 2015 - 2019; the foreign experience of formation of the state budget and possibilities of its implementation in the Ukrainian practice are analyzed; the vectors of optimization and reserves of state budget revenue growth in modern conditions are determined. The subject of the study is the economic relations between individuals and legal entities and the state, which arise in the process of forming state budget revenues.

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Мельник, І. О. "Розвиток міжбюджетних відносин в Україні." Thesis, 2018. http://dspace.oneu.edu.ua/jspui/handle/123456789/9561.

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У роботі розглядаються теоретичні аспекти формування міжбюджетних відносин в Україні, в тому числі визначено їх поняття та економічну сутність, досліджено методи та інструменти організації міжбюджетних відносин, а також досліджено законодавчу базу формування міжбюджетних відносин в Україні. Визначено проблеми розвитку міжбюджетних відносин в Україні. Здійснено моніторинг розмежування доходів та видатків між різними ланками бюджетної системи. Проаналізовано бюджетні трансферти як основний інструмент регулювання міжбюджетних відносин. Запропоновано напрямки вдосконалення розвитку міжбюджетних відносин в Україні, а саме: розглянуто зарубіжний досвід організації міжбюджетних відносин та вектори їх вдосконалення в Україні.
The work deals with the theoretical aspects of the formation of inter-budgetary relations in Ukraine, including their concepts and economic essence, their methods and tools for organizing inter-budgetary relations, as well as the legislative framework for the formation of inter-budgetary relations in Ukraine. The problems of development of interbudgetary relations in Ukraine are determined. The monitoring of the differentiation of incomes and expenditures between different parts of the budget system has been monitored. The budget transfers as the main tool of regulation of interbudgetary relations are analyzed. The directions of improvement of the development of intergovernmental relations in Ukraine are proposed, namely: foreign experience of intergovernmental organization organization and the vectors of their improvement in Ukraine are considered.

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Ю, Жерновська К. "Доходи державного бюджету України: проблеми мобілізації та шляхи збільшення." Thesis, 2019. http://dspace.oneu.edu.ua/jspui/handle/123456789/11288.

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У роботі розглядаються теоретичні аспекти формування та законодавче регулювання доходів Державного бюджету. Проаналізовано виконання дохідної частини Державного бюджету за 2014-2018 роки. Запроновано основні напрямки оптимізації та збільшення доходів Державного бюджету України.
Diploma thesis deals with theoretical aspects of the formation and legislative regulation of the revenue part of the State Budget. Analyzed the performance of the revenue part of the State Budget for 2014-2018 years. Suggested the basic directions of optimization and increase of incomes of the State budget of Ukraine.

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Ring, Irene. "Economic Instruments for Conservation Policies in Federal Systems." Doctoral thesis, 2010. https://ul.qucosa.de/id/qucosa%3A11243.

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This habilitation thesis consists of seven published journal articles and one published book chapter. Part I, consisting of chapter 1, introduces the overarching theme of environmental policy instruments and discusses the current use of and prospects for economic instruments in conservation policies. A number of research gaps are identified which are addressed in the subsequent chapters. Part II, consisting of chapters 2–5, encompasses four papers focused on a single type of policy instrument: intergovernmental fiscal transfers. Although well documented in public finance literature, intergovernmental fiscal transfers remain a somewhat neglected instrument in environmental policy. Despite being well suited to address the spillover benefits that often accrue with conservation policies, there is scant research literature on ecological fiscal transfers compared to other economic instruments such as environmental taxes or tradable permits. In fact, very few countries make practical use of them to achieve conservation objectives. Thus intergovernmental fiscal transfers are an innovative instrument in conservation policies in particular, so that advances in both theory and applied research may prove especially beneficial here. Part III, consisting of chapters 6–9, combines a number of articles in integrative biodiversity research and applied biodiversity governance, themes that are often neglected in the economic analysis of environmental policy instruments. However, when implementing policy instruments in societal settings, interdisciplinary research bridging the natural and social sciences is as much a prerequisite as policy-relevant research that responds to the needs of decision makers and other stakeholders. Both policy design and policy evaluation yield the best outcomes when they involve ecologists, economists, legal and other social scientists, as this ensures that consideration is given to ecological effectiveness, economic efficiency, administrative feasibility, social acceptance, and perception by stakeholders. Policy-relevant research also responds to current societal developments and prospective changes in legislation which may provide windows of opportunity to propose new instruments. Meanwhile, sound empirical research and case study design are indispensable in making concrete policy recommendations, taking into account existing formal and informal institutions.

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Dissertations / Theses on the topic 'Intergovernmental transfers'

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