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Journal articles on the topic 'Local government finances'

Author: Grafiati

Published: 4 June 2021

Last updated: 30 May 2022

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1

Ch’en, Jerome. "Local Government Finances in Republican China." Republican China 10, no. 2 (1985): 42–54. http://dx.doi.org/10.1080/08932344.1985.11720063.

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2

Shkolnyk, Inna, Tetyana Melnyk, Yuliia Havrysh, and Andrii Ivanchenko. "Local finance transparency in Ukraine." Public and Municipal Finance 8, no. 1 (2020): 73–82. http://dx.doi.org/10.21511/pmf.08(1).2019.06.

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Transparency in public and local finance is one of the most important factors in building a democratic society with high level of public confidence in the government. Democratic shifts in a country will only take place if citizens perceive the country’s government and local self-government as fully transparent and controlled by them. Citizens will be able to support and cooperate with the government if it informs them of all public activities: decision-making, financial reporting, planning, local budget expenditures, etc. Transparency in the formation and use of local financial resources is th

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3

Indriaty, Novica, Doddy Setiawan, and Yuwita Ariessa Pravasanti. "THE EFFECTS OF FINANCIAL RATIO, LOCAL SIZE AND LOCAL STATUS ON FINANCIAL DISTRESS." International Journal of Economics, Business and Accounting Research (IJEBAR) 3, no. 01 (2019): 38. http://dx.doi.org/10.29040/ijebar.v3i01.381.

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This study is aimed to examine the effects of financial ratio empirically, local size and local status on financial distress. The status of financial distress is the condition of the inability of the local government to repay the loan principal and the loan interest. The population of this study include local governments in Indonesia that publish Report on Local Government Finances in 2008-2014. Samples were selected based on purposive sampling method and obtained 641 as research observation. With logistic regression, this study found that financial ratio included current ratio (CR), debt to e

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4

Franczak, Iwona. "Local government finance assessment on the basis of budget implementation statements." Journal of Management and Financial Sciences, no. 35 (July 27, 2019): 25–40. http://dx.doi.org/10.33119/jmfs.2018.35.2.

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This article discusses local government finances in Poland and the scope of budget implementation statements taking into consideration literature analysis and regulation interpretation. In proving the research hypothesis as being valid, the project confirms that budget implementation statements of local governments give rise to the formation of judgements regarding said local government finances. Toward this end, the study assessments have quantitative values initially based on basic descriptive statistics, further developed through the application of Pearson’s correlation coefficient and Spea

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5

HENDRICK, REBECCA. "The Role of Slack in Local Government Finances." Public Budgeting Finance 26, no. 1 (2006): 14–46. http://dx.doi.org/10.1111/j.1540-5850.2006.00837.x.

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6

Sejdini, Mirjana Kraja. "An Overview of the Reformed Local Government in Macedonia." Business and Economic Research 6, no. 1 (2016): 440. http://dx.doi.org/10.5296/ber.v6i1.9350.

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<p class="ber"><span lang="EN-GB">Local government in Westerns Balkans has gone through various public administration reforms resulting from the era of New Public Management (NPM) developments that took place in developed countries. However, such reforms have not yet reached their goal of creating more autonomous (especially financially) local government units that would be efficient and effective enough to provide better services to citizens. Macedonia is perceived a country where fiscal decentralisation has not reached its expected outcome reflected mainly in low shares of financ

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Filipiak, Beata Zofia. "Dług jako determinanta stabilności systemu finansów samorządowych." Kwartalnik Kolegium Ekonomiczno-Społecznego. Studia i Prace, no. 1 (November 23, 2017): 15–30. http://dx.doi.org/10.33119/kkessip.2017.1.1.

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Local government debt has many functions: it stimulates development, it allows to make qualitative and quantitative changes in the scope of local government public tasks. However, existing budgetary rules also restrict development. The aim of this article is to answer the question whether the debt can be a factor in stabilizing the finances of local government? The article consists of four parts. The first part shows the position of local government debt against income and expenditure of local government units. The second part discusses the determinants of stability of usage of local governmen

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8

Mitić, Snežana, and Dejan Andrejevic. "OPENNESS OF LOCAL GOVERNMENT AND GOOD FINANCIAL MANAGEMENT." Knowledge International Journal 28, no. 5 (2018): 1607–12. http://dx.doi.org/10.35120/kij28051607s.

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The subject of the research is the local self-government, with a good reason, as it has much more contact with the daily life of citizens than the central government and it is mainly directly responsible for the state of healthcare, building maintenance, education, cleanliness and the environment, as well as for ensuring the functioning of basic systems, such as water and sewage. The third chapter is devoted to good public finance management. It is extremely important to recall the fact that the budget must integrate with other areas of financial operations, even if that business is carried ou

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Gojković, Biljana, Sanja Popović, and Marijana Đukić. "Fiscal Stability of the Local Government Units in the Republic of Srpska." Economic Themes 59, no. 1 (2021): 109–32. http://dx.doi.org/10.2478/ethemes-2021-0007.

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Abstract Fiscal stability of the local self-government units is the condition for stable public finances of the Republic of Srpska (hereinafter: RS) as a whole. Stable public finances of local self-government units have a positive impact on the economic growth of the RS. Therefore, it is necessary to pay a significant attention to the fiscal problems of local self-government units (hereinafter: LGUs). Although the public finances of the LGUs make up 15% of the total public finances of the Republic of Srpska, it is important to emphasize that the life of the RS citizens takes place in the local

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10

Le Cacheux, Jacques, and Laure Tourjansky. "The French decentralisation ten years on: Local government finances." Local Government Studies 18, no. 4 (1992): 28–38. http://dx.doi.org/10.1080/03003939208433649.

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11

Narayan, Jayaprakash, and P. Sanjay. "Local Government Finances—A Case Study of Andhra Pradesh." Indian Journal of Public Administration 50, no. 3 (2004): 678–89. http://dx.doi.org/10.1177/0019556120040313.

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12

Mazibuko, Gezani. "Local Government: Getting the South African Municipal Finances Right." Information Management and Business Review 12, no. 4(I) (2021): 1–11. http://dx.doi.org/10.22610/imbr.v12i4(i).3148.

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Local government in South Africa from Musina to Cape Town have faced strategic financial management challenges of budget shortfalls, financial shambles and distress, leading to unmaintained infrastructure, deteriorating services quality, increasing municipal deprivation and intensifying social exclusion which is the unfortunate history of many municipalities. Municipal effective control leads to design, muster and fiscal wealth may accumulate effective approaches that accomplish its duty to be answerable to its inhabitants. Financial control and stewardship are preceded by the interconnected m

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Mazllami, Jeton. "Fiscal Decentralization and Alternative Financial Sources for the Local Self-Government in Republic of North Macedonia - Overview." SEEU Review 16, no. 1 (2021): 14–29. http://dx.doi.org/10.2478/seeur-2021-0006.

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Abstract Local governance in developing countries demonstrates many problems related to financial sources and good governance of their finances. Local Self-Government (LSG) units in the Republic of North Macedonia are very small which results in a lack of capabilities to raise enough funds to offer delegated services. The local government in the Republic of North Macedonia centralizes almost all public finance. Local budgets depend heavily on state transfers and donations from the central budget. The lack of funds remained a crucial problem even though there were some attempts for the decentra

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14

Navarro-Galera, Andrés, Dionisio Buendía-Carrillo, Juan Lara-Rubio, and Salvador Rayo-Cantón. "Do Political Factors Affect the Risk of Local Government Default? Recent Evidence from Spain." Lex localis - Journal of Local Self-Government 15, no. 1 (2017): 43–66. http://dx.doi.org/10.4335/15.1.43-66(2017).

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High levels of debt, provoked by a situation of economic and financial crisis, constitute a major threat to the financial sustainability of governments in the euro zone and in many other parts of the world. This delicate state of public finances also affects local governments and has led researchers to study the variables that influence the volume of bank debt. However, few have specifically analysed the causes of local government default, although it has provoked spending cutbacks and tax increases in many countries. The aim of this paper is to examine political factors that may increase the

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KNEYSLER, Olga, Nataliia SPASIV, and Tetiana KIZYMA. "THE FINANCES OF THE UNITED TERRITORIAL COMMUNITIES IN THE FINANCIAL SYSTEM OF UKRAINE." WORLD OF FINANCE, no. 1(62) (2020): 8–19. http://dx.doi.org/10.35774/sf2020.01.008.

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Introduction. In the context of reforming the system of local self-government and territorial organization of power, they need to rethink a number of important theoretical postulates of domestic financial science through the prism of improving existing and developing new conceptual approaches to the theoretical substantiation of the finances of the united territorial communities in their territorial communities. After all, the study of OTG finances, with their permanent dominance in local finance, is the basis for effective implementation of the reform of financial decentralization and local d

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16

Gordon, Tracy, Lucy Dadayan, and Kim Rueben. "State and Local Government Finances in the COVID-19 Era." National Tax Journal 73, no. 3 (2020): 733–58. http://dx.doi.org/10.17310/ntj.2020.3.05.

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17

Bayoumi, Tamim. "U.S. State and Local Government Finances Over the Current Cycle." IMF Working Papers 92, no. 112 (1992): 1. http://dx.doi.org/10.5089/9781451853520.001.

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18

Chowdhury, Abdur R. "Expenditures and receipts in state and local government finances: Comment." Public Choice 59, no. 3 (1988): 277–85. http://dx.doi.org/10.1007/bf00118541.

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19

Marlow, Michael L., and Neela Manage. "Expenditures and receipts in state and local government finances: Reply." Public Choice 59, no. 3 (1988): 287–90. http://dx.doi.org/10.1007/bf00118542.

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20

Kopańska, Agnieszka. "Partial Fiscal Decentralization and Local Government Spending Policy." e-Finanse 14, no. 3 (2018): 21–31. http://dx.doi.org/10.2478/fiqf-2018-0017.

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AbstractThe aim of this paper is to analyze how limits in revenue and spending autonomy of sub-sovereign governments influence their decisions. Revenue and spending autonomy indicators for Polish towns were established and used in analysis on school education expenditures during 2003–2016. The influence of limits on revenue autonomy on municipal spending has been extensively addressed in both theoretical and empirical literature. However, studies related to spending autonomy are rare. The analysis presented in this paper suggests that when limits exist in spending autonomy, more decentralized

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21

Iman Kusnandar, Mas, and Refi Pratiwi. "The State Financial System as a Main Element of Implementing Regional Government in The Unitary State." Journal of Applied Business, Taxation and Economics Research 1, no. 2 (2021): 121–33. http://dx.doi.org/10.54408/jabter.v1i2.20.

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The basis and objectives of the state are contained in the Constitution as stated in the Preambule of the 1945 Constitution of the Republic of Indonesia To make it happen, it is necessary, among others, to support an integrated budgeting system through fiscal policy, so it can be formulated, First, how to realize the correlation of budget principles to the planning system which includes programs and activities of local governments. Second, why is regional financial management a subsystem of the state financial system, and the main elements of local government administration. This study is a qu

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22

Mojumder, Mohammad Jahangir Hossain, and Pranab Kumar Panday. "GO–NGO Teamwork for Strengthening Local Governance: A Review of Extant Literature in the Context of Bangladesh." South Asian Survey 29, no. 1 (2022): 81–102. http://dx.doi.org/10.1177/09715231211069957.

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Local governance has come into the centre of discourses after phenomenal shifts in functions, roles, and governing process of the central government. The increasing burden of the central government due to multidimensional challenges of modernisation and globalisation has necessitated the strengthening of local government organisations (GOs) through decentralisation of power. However, in most cases, the central government has retained the power to control local government. Factors such as central control, lack of capacity of the local government officials and lack of finances have made local go

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23

Kneysler, Olga, та Nataliіa Spasiv. "Strategic guidelines for the development of UTС finances: implementation of world experience". Herald of Ternopil National Economic University, № 3(97) (1 жовтня 2020): 102–22. http://dx.doi.org/10.35774/visnyk2020.03.102.

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Introduction. In the context of reforming the system of local self-government and territorial organization of power, the use of world best practices in the context of decentralization and implementation of best foreign practices in shaping the finances of territorial communities and their associations is of paramount importance. Accordingly, a number of important theoretical postulates of domestic financial science need to be reconsidered through the prism of improving existing and developing the latest conceptual approaches to the functioning of the finances of united territorial communities

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24

Masnun, Masnun. "GOOD GOVERNANCE DAN KUALITAS LAPORAN KEUANGAN PEMERINTAH: SUATU KAJIAN DI PEMERINTAH DAERAH PROVINSI JAMBI." EKONOMIS : Journal of Economics and Business 2, no. 1 (2018): 175. http://dx.doi.org/10.33087/ekonomis.v2i1.41.

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Good governance is essential and inseparable for every entity today. Good governance becomes one of the foundations in decision making for stakeholders to assess the performance of government both at the central and in the region. This study uses descriptive analysis method to see whether the implementation of good governance can be assessed in terms of quality of local government financial statements that have been audited by BPK and what is the cause of the lack of good governance of government finance. The analysis uses opinion data issued by the auditor on the Jambi Province government fin

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25

Wolanin, Marek. "Selected financial indicators as a tool for optimizing local government units management." VUZF Review 6, no. 4 (2021): 179–91. http://dx.doi.org/10.38188/2534-9228.21.4.20.

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Finances of each organization are the basic security of its existence and the main indicator of its profitability. In local government units public finances, despite many similarities, are governed by different rules than economic entities, if only because local governments have systemically guaranteed income in the form of state grants and subsidies. New and modern methods of financial management appear in self-government financial management. We can notice it both in the scope of sources of investment financing and the scope of information and data justifying or negating financial decisions

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26

Zhang, Juanfeng, Ting Yu, Lele Li, Danxia Zhang, Guochao Zhao, and Haizhen Wen. "MARKETIZATION ALLOCATION, LAND PRICE, AND LOCAL GOVERNMENT LAND SPECULATION, CHINA." International Journal of Strategic Property Management 24, no. 5 (2020): 335–47. http://dx.doi.org/10.3846/ijspm.2020.13128.

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Land value appreciation in the urbanization process has triggered market speculation. The Land Bank System strengthens local governments’ ability to control land supply and distribution rights. Local governments are considered close stakeholders. Under the pressure of guaranteeing economic growth and promotion, local governments have increased their dependence on land finances. It is important for investors to understand the local governments’ behaviors, and draw up business strategies. This study aims to examine the influencing factors and formation mechanism of local government land hoarding

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27

Kubás, Jozef, and Zuzana Štofková. "The effectiveness of finances used for safety by the local government." Global Journal of Business, Economics and Management: Current Issues 6, no. 2 (2016): 179–86. http://dx.doi.org/10.18844/gjbem.v6i2.1383.

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One of the institutions, which directly reports to the city and participates on tasks influencing the security, is the municipal police. The cities spend their finances for the program of safety, which main purpose is to ensure a safe city. The contribution will be primarily focused on subprogram's budget of public order and security dedicated to the safeguarding of public order, property and health of inhabitants. In this subprogram are the funds of the municipal police. It is very important that the municipal police use these funds effectively in order to try to increase the quality and effe

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

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Purpose The purpose of this paper is to make policy recommendations for the current fiscal decentralization discussion by examining the operating mechanisms of local taxes, unconditional grants, and conditional grants within the fiscal relationships between the national government and local governments in Korea. Design/methodology/approach After examining the current fiscal relationships between the national government and the local governments, this paper analyzes trends of local taxes, unconditional grants from both national and high-level local governments, and conditional grants from both

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Ehalaiye, Dimu, Nives Botica-Redmayne, and Fawzi Laswad. "Financial determinants of local government debt in New Zealand." Pacific Accounting Review 29, no. 4 (2017): 512–33. http://dx.doi.org/10.1108/par-11-2016-0104.

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Purpose The purpose of this paper is to investigate the financial determinants of local government debt in New Zealand. Design/methodology/approach To investigate the financial determinants of local government debt in New Zealand, the authors analyse the relationship between key financial variables with local government debt in New Zealand based on the theories of fiscal accountability and moral hazard using a panel data methodology, specifically the pooled ordinary least squares regression model. Findings The findings suggest that council income is the major financial determinant of local gov

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Shiyanbade, Bolanle W. "Interrogating the Revenue Allocation in Intergovernmental Relations, Fiscal Federalism and Local Government Finance in Nigeria." Public Administration Research 6, no. 2 (2017): 71. http://dx.doi.org/10.5539/par.v6n2p71.

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This study examined the relationship between fiscal federalism, governance and local government finances in Nigeria, focusing on the administration of local governments and other subsidiary issues on revenue generation in the country. It analysed the legal, institutional and procedural mechanisms for administration, as well as assessed the effect of intergovernmental relations on local government under federal system of governance in the country. This is with a view to providing information on revenue allocation and intergovernmental relations as important elements in understanding and address

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Hajdys, Dagmara. "Effects of the „Polish Deal” Programme on Local Government Units." Finanse i Prawo Finansowe 4, no. 32 (2021): 167–87. http://dx.doi.org/10.18778/2391-6478.4.32.11.

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The aim of this paper is to present the „Polish Deal” program in the context of its influence on budget management of local government units. The paper puts forward a thesis that changes in the tax system, as specified in the „Polish Deal” programme, will have a negative impact on the finances of local government units. The study was based on selected literature, documents on the financial perspective for 2021–2027, the „Polish Deal” programme, financial information on the state of finances of local government units in 2018–2020 and opinions of the Union of Polish Metropolises and the Associat

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Panggabean, Fitri Yani. "IMPLEMENTATION OF GOVERNMENT FINANCIAL INFORMATION SYSTEMS TOWARD LOCAL GOVERNMENT FINANCIAL STATEMENTS: CASE STUDY IN DELI SERDANG, INDONESIA." Journal of Social Sciences IV, no. 2 (2021): 98–106. http://dx.doi.org/10.52326/jss.utm.2021.4(2).10.

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This paper aims to determine how the application of government financial accounting systems for financial statements government in the Deli Serdang district. The autonomy that has been carried out since 1999 in Indonesia refers to Law number 32 of 2004, which has been revised. Thus, local governments are given the authority to manage finances independently. The use of finance must be carried out accountably and transparently. The study was conducted in the Deli Serdang regency government – Indonesia, with descriptive qualitative research. The data were obtained primarily by the documentation t

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Mulyani, Hani Sri, Dadang Sudirno, and Abdul Hakim. "Driving Factors For Local Government Self-Financing Ability." IOP Conference Series: Earth and Environmental Science 748, no. 1 (2021): 012028. http://dx.doi.org/10.1088/1755-1315/748/1/012028.

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Abstract The independence of Regional Development in regional autonomy is the ability of local governments to self-finance government activities, development, services to the community and manage regional finances, especially Regional Original Income (PAD) and Economic Growth Levels without relying mostly on assistance from the central government. This study aims to determine the effect of local taxes, levies and the level of economic growth on the independence of regional development in CIAYUMAJAKUNING regencies/cities for the period of 2011-2018, either partially or simultaneously. The varia

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34

Legler, John B., Richard Sylla, and John J. Wallis. "U.S. City Finances and the Growth of Government, 1850–1902." Journal of Economic History 48, no. 2 (1988): 347–56. http://dx.doi.org/10.1017/s0022050700004952.

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In terms of revenues and expenditures, local government was the largest component of the U.S. federal system in 1902. Although it has been conjectured that this was also true during most of the nineteenth century, the evidence to support the conjecture is weak. We present a summary of a large sample of data for individual cities in 1850, 1860, and 1870, and link it to census data for 1880, 1890, and 1902.We study effects of city size and geographical location, and trends over time in city fiscal activity. Our provisional conclusion is that local government became the largest of the three compo

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35

LIN, Shuanglin, and Sarah Y. TONG. "Reforming China's Public Finances to Sustain Growth." East Asian Policy 06, no. 02 (2014): 71–85. http://dx.doi.org/10.1142/s1793930514000178.

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China's public finance is characterised by a pro-growth taxation system, growth enhancing government expenditure and an expansionary fiscal policy. However, reforms are needed to tackle rising income inequality and worsening social and environmental problems, including more public spending and more progressive taxes. Measures are also needed to resolve rising local government debt. The recently concluded Third Plenum has made these its top priorities and announced various policy initiatives.

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Nugroho, Prayudi. "ANALISIS ATAS KAPASITAS KEUANGAN PEMDA UNTUK MEMPERTAHANKAN KESINAMBUNGAN PENYELENGGARAAN LAYANAN PUBLIK." INFO ARTHA 5 (May 24, 2017): 55–76. http://dx.doi.org/10.31092/jia.v5i1.61.

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This research aims at examining the Indonesia's local government financial capacity to maintain sustainable government finances for encouraging public services. Based on 2006 – 2014 data, this research finding shows that sustainable local government financial capacity for encouraging public services is still low. It is because the majority of capital expenditure still depended on general allocation fund, not on local revenue, although there was increasing growth in local revenue.

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Vagin, V. V., and N. A. Shapovalova. "INITIATIVE BUDGETING AS AN INSTRUMENT OF TERRITORIAL SELF-GOVERNMENT." Economics of Contemporary Russia 86, no. 3 (2019): 77–90. http://dx.doi.org/10.33293/1609-1442-2019-3(86)-77-90.

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The article is devoted to the actual issue – institutional analysis of initiative budgeting and territorial public selfgovernment, as well as the possibility of their integration. Over the past few years, a system of civil participation in budget decisions has been built in Russia, the regulatory framework of practices has been created, thousands of employees of state and local government bodies have been trained, project centers have appeared for ensuring development of initiative budgeting. Citizen participation in budget decisions can significantly accelerate the development of the lower le

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Marlowe, Justin. "Stories and Sentiment in State and Local Government Finance." State and Local Government Review 53, no. 3 (2021): 248–59. http://dx.doi.org/10.1177/0160323x211049239.

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Budgets and financial statements convey essential information about revenues, expenditures, assets, and liabilities. But perhaps more important, they also convey positivity, negativity, fairness, uncertainty, and other social sentiments. This essay examines what we know, and what we need to know, about how state and local governments communicate financial sentiment. The main conclusion is that they do convey clear financial sentiments through traditional financial reporting methods and through new channels like social media. Moreover, those sentiments shift predictably in response to broader e

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Purwanto, Rizki Indrawan, and Ajeng Nuraeni Heryanti. "Capital Expenditure Allocation Analysis Of Local Governments." International Journal of Science, Technology & Management 3, no. 2 (2022): 453–60. http://dx.doi.org/10.46729/ijstm.v3i2.479.

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Because of the resources limitation so resource allocation is a fundamental issue for public sector budgeting especially revenue and expenditure calculation. Regional budget distribution shows local government policies on development funding whereas capital expenditure is concerned with a component of direct expenditure of government budgets that deliver output in the form of fixed asset. This study purposes to determine factors that impress capital expenditure allocation of local governments, are Economic Growth and Regional Revenue (PAD). The population of this study is 35 local governments

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Panggabean, Fitri Yani. "KINERJA LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN DAN KOTA DI SUMATERA UTARA BERDASARKAN OPINI AUDIT." JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi 5, no. 2 (2019): 151. http://dx.doi.org/10.31289/jab.v5i2.2692.

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The aims of the study is to explore the results of the audit opinion given by Badan Pemeriksa Keuangan on the local government financial statement in North Sumatra by using financial documents for the 2014 fiscal year. This research is a descriptive study which reveals the results of the auditor's opinion on the local government financial statement. The research population is the object of local government in the province of North Sumatra in 2014 fiscal year. The research sample consisted of 33 local government financial statement documents in North Sumatra. The type of data used is secondary

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Marlow, Michael L., and Neela Manage. "Expenditures and receipts: Testing for causality in state and local government finances." Public Choice 53, no. 3 (1987): 243–55. http://dx.doi.org/10.1007/bf00127349.

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42

Maksimović, Nebojša. "State supervision over the local self-government in the Vidovdan Constitution." Zbornik radova Pravnog fakulteta Nis 60, no. 90 (2021): 207–23. http://dx.doi.org/10.5937/zrpfn0-32306.

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In the process of adopting the Vidovdan Constitution of the Kingdom of Serbs, Croats and Slovenes (1921), one of the topical issues was the form of supervision that the state government would exercise over the local self-government. In this article, the author first elaborates on the development of this constitutional document, with specific reference to the constitutional drafts proposed by the governments of Milenko Vesnić and Nikola Pašić, the amendments introduced by the Constitutional Committee, and the adoption of the constitution in the Constituent Assembly on 28 June 1921 (St. Vitus Da

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Ananieva, Ye. "Financial and legal basis of the activities of the united territorial communities." National Technical University of Ukraine Journal. Political science. Sociology. Law, no. 4(48) (January 29, 2021): 54–58. http://dx.doi.org/10.20535/2308-5053.2020.4(48).232693.

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Problems of legal regulation of local finances are considered in the works of lawyers, economists, sociologists, public administration specialists, from different positions of their formation, distribution and use in public relations, but in modern conditions of budgetary relations, namely – formation of budgets of united territorial communities, introduction of decentralization in regional governance, administrative reform, orientation of Ukraine to European standards and values of life, the concept of legal regulation of local finances, in particular, budget relations needs to be updated. Sc

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Onofrei, Mihaela, Lenuta Cojocariu, and Florin Oprea. "Interconnections between local finances and regional development: a study case of Romania." Journal of Financial Studies 6, no. 10 (2021): 9–32. http://dx.doi.org/10.55654/jfs.2021.6.10.01.

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"The objectives of economic development are promoted at the local administration level in the context of modern principles of public administration, as decentralization of public tasks, local autonomy and including the legislation of the right to self-government of local authorities. In this paper we performed an analysis on the role of local public finances in economic development, in Romania, using data reported in the online TEMPO database of the National Institute of Statistics and the Ministry of Public Works, Development and Administration for different periods of time. The main results

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Putra, Andi Permana, Akram Akram, and Hermanto Hermanto. "DETERMINAN AKUNTABILITAS KINERJA PEMERINTAH DI KABUPATEN LOMBOK BARAT." EKUITAS (Jurnal Ekonomi dan Keuangan) 2, no. 2 (2018): 271–90. http://dx.doi.org/10.24034/j25485024.y2018.v2.i2.3942.

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The purpose of this study is to analyze and prove the factors that affect the accountability of government performance in financial management, especially in West Lombok regency. Issues of accountability are phenomena and have always been the spotlight in the community, especially the low quality of government agencies' performance in managing local finances that often have an impact on the abuse of authority. Factors that degrade the quality of accountability to the local government is the lack of budget targeting and reporting. Besides it is still less than optimal implementation of performa

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Dmowski, Artur. "LAW REGULATION OF CALCULATION OF THE INDIVIDUAL DEBT RATIO OF LOCAL GOVERNMENT UNIT." International Journal of Legal Studies ( IJOLS ) 8, no. 2 (2020): 283–92. http://dx.doi.org/10.5604/01.3001.0014.6371.

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The aim of the considerations is focused on the analysis of the law regulation of calculation of the individual debt ratio of local government unit. The new rules governing debt limits were introduced in 2014 (Articles 242-244 of the Act on Public Finance, hereinafter referred to as APF) and immediately became a major difficulty in planning and managing local finances in territorial self-government units. The next four years proved many defects and inconveniences in implementing new norms, while “creativity” of the financial sector of local authority units demonstrated that they were quite eas

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Chowdhury, Priya, and Gopa Samanta. "Municipal Financing and Infrastructure: A Critical Analysis of the Cities in West Bengal." Space and Culture, India 9, no. 3 (2021): 6–16. http://dx.doi.org/10.20896/saci.v9i3.1225.

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Cities, acting as engines of economic growth and generators of public finance for development, will usher in an urban revolution in the developing world. Such an urban revolution is sure to bring in opportunities to millions through the increasing level of urbanisation. This rising trend of urbanisation coupled with the increasing functional responsibilities of the Urban Local Bodies (ULBs) has been creating serious problems for the provision and financing of urban infrastructure. The resource crunch at each level of government in general, and the local level in particular, has instigated the

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Halásková, Martina, and Renata Halaskova. "Impacts of Decentralization on the Local Government Expenditures and Public Services in the EU Countries." Lex localis - Journal of Local Self-Government 12, no. 3 (2014): 623–42. http://dx.doi.org/10.4335/12.3.623-642(2014).

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Successful decentralisation joins public finances and fiscal authority with the responsibility for providing services with functions of local government. The paper deals with decentralisation of public administration in EU countries, focusing on fiscal decentralisation and local government expenditures, allocated for financing the requirements of local and regional sector. Attention is paid to theoretical aspects, reform tendencies, approaches and measuring fiscal decentralisation, but also to the role of local budgets when providing for public services. The research proper is concentrated on

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Zięty, Jan Jakub. "Przekazanie szkoły pomiędzy jednostkami samorządu terytorialnego – zagadnienia ogólne." Studia Iuridica, no. 85 (March 15, 2021): 257–70. http://dx.doi.org/10.31338/2544-3135.si.2020-85.17.

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The subject of this article is the specific issue of transferring a school between a commune and a poviat. The author comes to the conclusion, that despite the statutory changes, the substantive regulations have not changed. It should still be assumed that the provisions of the Education Law are special provisions in relation to the Act on Municipal Self-government, the Act of Poviat Self-government and the Act of Public Finances. Transferring school management is also entrusting the taking over unit with the implementation of an educational task consisting in running a school of a given type

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Iznillah, Muhammad Luthfi, and Yesi Mutia Basri. "Analysis of Transparency and Accountability of Village Fund Management in Bengkalis Sub-district." Journal of Economics, Business, and Government Challenges 1, no. 2 (2019): 72–78. http://dx.doi.org/10.33005/ebgc.v1i2.13.

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The existence of village autonomy makes villages free to manage their own household, including in the case of village financial management. The amount of funds obtained by the village demands the village government to be able to manage its finances well, because based on the Minister of Home Affairs regulation no 113 2014 village finances are managed on the basis of transparent, accountable, participatory principles and carried out in an orderly and disciplined budget. Thepurpose of this study is to determine the level of Transparency and Accountability and how the management of village financ

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