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Current Decentralisation Issues on Sub-Central Government Levels in OECD Countries

100%
Halmosi P.
Optimum. Studia Ekonomiczne
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2015
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vol. 6(78)
EN
After the economic crisis of 2008, local governments performed crisis management on their own since central governments’ actions restricted individual local government actions in most countries. Thus, local policy actions brought significant results only later. In the second period – after 2011 – local government policy actions helped to overcome the negative effects of the crisis and – in some cases – paved the way for the modernisation of the local government system. This became a central issue for countries since ageing of population, shifting within the demand of local public goods and inefficient operation called for structural changes. Modernisation of local public system is a complex phenomenon and reaches far beyond the scope of this paper thus we make an attempt to summarize the general state of local decentralisation after 2008, introduce some new theoretical findings of OECD’s researches and its positive implications in member states. We argue that diverse national policy changes do not support widescale comparisons but pioneers of local government reforms will gain the most benefits of modernisation. Local government systems shall – very soon – not only bear the burden of central governments’ task and revenue sharing issues but more and more incorporate long term sustainable correlations with the educational system and local economic development – probably the most effective tools for raising competitiveness at the sub-central level.
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Municipal Revenue Determinants in the South-Eastern European Economy: Evidence from North Macedonia

100%
Trenovski B., Merdzan G., Peovski F.
Studia Regionalne i Lokalne
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2022
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issue 1(87)
22-36
EN
Sustainability of municipal finance implies steady revenue generation. Pinpointing their determinants creates the necessary background in their management and policy creation. Great municipal dependence on central government finance remains a serious challenge in the process of fiscal decentralisation. So far, studies have been focusing on the expenditure side, while revenues were treated mostly marginally. A random-effects Generalized Least Squares (GLS) panel regression for the period of 2015–2019 is estimated for targeting revenue determinants of municipalities in North Macedonia. Own and total tax revenues are modelled separately through the impact of capital expenditures, salary expenditures, active transparency index, municipality type, and local government’s ideology. The general results indicate that capital expenditure, municipal transparency, and the level of development are significant determinants of municipal revenues in both estimated models. Using such knowledge on municipal revenue reactions can help governments formulate policies that provide sustainable and effective fiscal decentralisation, lowering the pressure on central governments in developing economies.
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The determinants of local public spending on culture

100%
Kopańska A.
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2018
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vol. 5
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issue 52
EN
Municipalities in Poland are important makers of local cultural life. Municipalities organise and fund public cultural entities: libraries, houses of culture and so on. They decide on 70% of public spending on culture. The local spending on culture was grown in the past years. But the level of this spending varies between municipalities. The aim of this study is to find determinants of these differences. Public spending on culture is important in less-developed or peripheral regions where citizens do not have access to private cultural institutions. That is why this study focuses on rural municipalities. In econometric panel model, 1,565 units and their operational spending on culture in the years 2002–2014 is analysed. Four groups of potential determinants of spending are analysed: characteristics of local society, the financial condition of local government, characteristics of local politicians and the factors that influence the costs of cultural services. Such an approach has roots in the median voter model and is widely used in the analysis of decentralised spending, but the studies related to cultural spending are rare. To my knowledge, there is no such analysis for Poland or other East European countries. This study proved that an expenditure demand model is good for the analysis of local spending. This kind of analysis can help to understand local spending’s variation. It also helps to design the proper revenues equalisation system.
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Online Openness and Transparency of Local Budgets in Belarus

88%
Krivorotko Y. V., Sokol D. V.
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2021
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vol. 8
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issue 55
144-162
EN
World experience shows that public participation in the budget process and openness in the public sector are the necessary conditions for a proper economic strategy of the State. Financial openness contributes to the efficient collection and distribution of public resources. It expands the responsibility of governments, strengthens the trust of citizens and prevents opportunities for corruption. Researchers around the world (Alt, Lassen, Skilling, Bernick, Gandía, Yannacopoulos, Darbyshire, Slukhai and others) and international organisations such as the International Monetary Fund, OECD, the World Bank, the International Budget Partnership (IBP), the Global Initiative for Financial Transparency and the Open Government Partnership have shown growing interest in financial openness issues in recent years. This paper attempts to develop and test a methodology for the operational analysis of online information openness and transparency of the budget process at the local level. The developed methodology used two criteria: (1) the level of transparency of the local budget and (2) an assessment of authority's efforts in ensuring transparency of local budgets. It is based on expert assessments of the informational significance of particular elements of websites of local authorities in issues of local finance and budget. We interpret the resulting assessment of the information content of the site with the local budget and finances data as the online openness and transparency of local budgets Online Local Budget Index of Transparency (OLBIT).
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Federalizm fiskalny a rozwój wiejski

63%
Kulawik J.
Zagadnienia Ekonomiki Rolnej
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2016
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issue 3(348)
41-66
PL
Rozwój wsi zazwyczaj utożsamiany jest z rozwojem lokalnym, a więc złożonym, długotrwałym i wielorako uwarunkowanym ewolucyjnym procesem pozytywnych i pożądanych zmian ilościowych i jakościowych, których łącznym wyrazem jest poprawa efektywności i produktywności podmiotów i instytucji ekonomicznych oraz użyteczności uzyskiwanej przez gospodarstwa domowe. Proces ten objaśniany, modelowany oraz sterowany politycznie może być przez odwołanie się do paradygmatu tradycyjnego, nowego paradygmatu rozwoju obszarów wiejskich, a ostatnio także do koncepcji polityki spójności tychże obszarów (Kierunki przeobrażeń..., 2015). Wśród determinant ekonomicznych, społecznych, środowiskowych, politycznych, instytucjonalnych i kulturowych rozwoju wsi wprost trudno doszukać się nawet podstawowych koncepcji i kategorii fiskalnych. Tymczasem, przykładowo, podatki i inne daniny publiczne oraz dotacje i subwencje bardzo mocno oddziaływają na potencjał finansowy terenowych osób prawnych (np. gmin), funkcje produkcji i kosztów, możliwości rozwojowe firm i dobrobyt, a także jakość życia mieszkańców wsi. W tym kontekście podstawowym celem artykułu jest wypełnienie luki poznawczej i poszerzenie zestawu narzędzi politycznego sterowania rozwojem wiejskim. Uczyniono to przez odwołanie się do koncepcji federalizmu fiskalnego, przybliżając m.in. argumenty na rzecz decentralizacji i centralizacji fiskalnej, mechanizmy oraz skutki fiskalnych i międzyregionalnych efektów zewnętrznych wraz z instrumentami ich internalizacji, by na końcu zająć się problemem optymalizacji wielkości wspólnot lokalnych.
EN
Rural development is usually equated with local development, i.e. comprehensive, long-term and multifariously conditioned evolutionary process of positive and desired quantitative and qualitative changes that are cumulatively manifested in better efficiency and productivity of economic operators and institutions and usability obtained by households. This process can be politically explained, modelled and controlled by reference to the traditional paradigm, the new rural development paradigm and recently also to the concept of cohesion policy in rural areas (Kierunki przeobrażeń..., 2015). It is difficult to find basic fiscal concepts and categories among the economic, social, environmental, political, institutional and cultural determinants. Whereas, for instance, taxes and other public levies, subsidies and grant-inaid have a very strong effect on the financial potential of legal persons representing areas (e.g. gminas), production and cost functions, and development possibilities of companies and prosperity and life quality of rural residents. In this context, the basic aim of the paper is filling in the cognitive gap and extension of the political toolkit for controlling rural development. This was done by referring to the concept of fiscal federalism, approximating, e.g. the arguments for fiscal decentralisation and centralisation, mechanisms and effects of fiscal and interregional externalities along with instruments of their internalisation, to finally tackle the problem of optimisation of the size of local communities.
6
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A Comparative Approach to Fiscal Illusions: a Synthesis of the Conclusions from a Polish Study in Relation to New Ideas and Empirical Research in Selected Countries

63%
Guziejewska B.
Comparative Economic Research. Central and Eastern Europe
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2021
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vol. 24
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issue 2
7-21
PL
Przedmiotem artykułu są iluzje fiskalne w zdecentralizowanych systemach finansów publicznych. Pojawienie się bowiem w systemie niezależnego i autonomicznego ogniwa jakim są finanse samorządu terytorialnego powoduje nowe problemy. W artykule przedstawiono syntezę wyników badan empirycznych poświęconych rodzajom i zakresowi iluzji fiskalnych wśród polskich radnych, w której główny nacisk położono na aspekty jakościowe analizowanego zjawiska. Wnioski z badań poświęconych Polsce skonfrontowano z nowymi nurtami badań oraz nowym spojrzeniem na problem, które ukazały się w ostatnich latach. Celem artykułu jest usystematyzowanie dotychczasowego stanu wiedzy w kontekście wybranych badań empirycznych, sformułowanie postulatów dla praktyki i decydentów publicznych oraz wskazanie na kierunki pożądanych badań w przyszłości. W artykule wykorzystano metodę desk research oraz doświadczenia i subiektywne spojrzenie badawcze nabyte w toku realizacji projektu poświęconego iluzjom fiskalnym. W trakcie tych badań potwierdzono główną tezę, że system finansowania samorządu terytorialnego oparty na dochodach o charakterze transferów z budżetu państwa wpływa na powstawanie i utrwalanie iluzji fiskalnych.
EN
This article examines fiscal illusions in public finance systems where decentralisation involving the introduction of an independent and autonomous component of local government funding brings new problems. It presents a synthesis of the findings from a Polish empirical study that set out to determine the types and extent of fiscal illusion among Polish councillors, focusing on the qualitative aspects of the phenomenon. It also compares the findings with other streams of research and new approaches to fiscal illusion. The purpose of the article is to systematise the knowledge of fiscal illusion based on selected empirical studies, to formulate proposals for practitioners and public decision‑makers, and to highlight areas for future research to address. The article was prepared using a desk research approach and the author’s own experiences and research perspective formed during the study of fiscal illusions. The findings presented in the article corroborate its main thesis that a local government funding system based on intergovernmental transfers contributes to the emergence and perpetuation of fiscal illusions.
7
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Zróżnicowanie państw Unii Europejskiej ze względu na stopień decentralizacji fiskalnej

63%
Sekuła A., Adamowicz K.
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
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2019
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issue vol. 63, nr 11
143-154
PL
Artykuł miał na celu porównanie stopnia decentralizacji wydatkowej w krajach UE. Oprócz celu głównego obrano cele szczegółowe, takie jak: identyfikacja cech państw, w których średni poziom decentralizacji wydatkowej był zbliżony, konfrontacja wyników z rezultatami przedstawianymi w literaturze, sprawdzenie przydatności metody analizy skupień do grupowania obiektów (krajów), gdy zmienną jest decentralizacja wydatkowa. Zakres badań to lata 2013-2018. Początkowo do wykonania analiz posłużono się metodą analizy skupień. Ze względu na niesatysfakcjonujące wyniki w dalszych badaniach wykorzystano miarę tendencji centralnej – średnią arytmetyczną – i utworzono 4 grupy państw: o niskim, średnim, wysokim i najwyższym stopniu decentralizacji. Najliczniejsza jest grupa II (18 państw, poziom decentralizacji 6-12%). Polskę przyporządkowano do grupy III. Otrzymane wyniki są zbieżne z klasyfikacją Loughlina. Przyjęta hipoteza badawcza, iż istnieje związek między stopniem decentralizacji a powierzchnią kraju oraz liczbą ludności, potwierdziła się tylko w odniesieniu do I zmiennej: stwierdzono wyraźną, niską dodatnią korelację między stopniem decentralizacji a powierzchnią kraju.
EN
The aim of the publication was to compare the degree of expenditure decentralization in the EU countries. In addition to the main objective mentioned; specific objectiveswere also formulated, i.e. identification of the features of the countries in which its average level was similar, confrontation of the results obtained with the results presented in the literature, checking the suitability of the cluster analysis method for grouping objects (countries) when the variable is expenditure decentralization. The scope of research covered the years 2013-2018. Initially, the cluster analysis method was used to perform the analyses. Due to the unsatisfactory results, further research used the central tendency measure − the arithmetic mean and 4 groups of countries were created: with low, medium, high and the highest degree of decentralization. Group II is the most numerous, comprising 18 countries with a decentralization level ranging 6-12%. Poland was assigned to group III. The results obtained largely coincide with the Loughlin classification. The adopted research hypothesis that there is a relationship between the degree of decentralization and the country’s area and population has been confirmed in relation to the first variable. the years 2013-2018. Initially, the cluster analysis method was used to perform the analyses. Due to the unsatisfactory results, further research used the central tendency measure − the arithmetic mean and 4 groups of countries were created: with low, medium, high and the highest degree of decentralization. Group II is the most numerous, comprising 18 countries with a decentralization level ranging 6-12%. Poland was assigned to group III. The results obtained largely coincide with the Loughlin classification. The adopted research hypothesis that there is a relationship between the degree of decentralization and the country’s area and population has been confirmed in relation to the first variable.
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