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Fiscal decentralisation and economic development in selected unitary European countries
Szarowská, Irena - In: European financial and accounting journal : EFAJ 9 (2014) 1, pp. 22-40
The article provides direct empirical evidence on fiscal decentralisation and economic development in selected European countries in a period 1995-2012. The research (based on data taken from OECD Fiscal Decentralisation Database and OECD) is performed on a panel, which contains 17 unitary...
Persistent link: https://www.econbiz.de/10011460489
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Local revenue mobilization in Romania
Moldovan, Octavian - In: European financial and accounting journal : EFAJ 11 (2016) 3, pp. 107-124
As public institutions are faced with more diverse and increased community needs, significant concern arises (both in academia and practice) for the dwindling resources available at the local level and the factors which can influence local revenue mobilization. Using data for 3,227 Romanian...
Persistent link: https://www.econbiz.de/10011700855
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Fiscal decentralization, economic growth and human resource development in Nigeria : Autoregressive Distributed Lag (ARDL) approach
Udoh, Elijah; Afangideh, Udoma J.; Udeaja, Elias A. - In: CBN journal of applied statistics 6 (2015) 1, pp. 69-93
There is a widespread belief that fiscal decentralization is an effective tool for increasing the efficiency of public … expenditures. Decentralization is expected to boost accountability and transparency in the provision of public goods for the well … for the period 1980 to 2012, the study found that expenditure decentralization exerted negative effect on human resource …
Persistent link: https://www.econbiz.de/10011473707
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Tax expenditures in local taxes - an effective instrument of local tax policy? : the example of Poland
Felis, Paweł; Gołębiowski, Grzegorz - In: Contemporary economics 15 (2021) 4, pp. 393-414
This study examines the size and diversity of tax expenditures (TEs) by gminas (municipalities) in Poland between 2007 and 2019. Consequences of gminas' taxing power and the reduction of revenues resulting from statutory tax preferences were taken into account. To analyze the data, we used:...
Persistent link: https://www.econbiz.de/10012802081
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Spatial fiscal interactions in Colombian municipalities : evidence from oil price shocks
Mainali, Raju - In: Journal of risk and financial management : JRFM 14 (2021) 6, pp. 1-15
This study provides an empirical investigation of fiscal interactions in the context of a developing country. I examine three fiscal components - budget balance, tax revenue, and public spending - to measure spatial interactions between Colombian municipalities from 2000 to 2010. I am using...
Persistent link: https://www.econbiz.de/10012587974
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Biontechs Steuerbooster und seine Nebenwirkungen auf das Finanzgefüge
Weiß, Reinhold; Kanzler, Kristof; Fiesel, Robert - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 102 (2022) 2, pp. 114-122
Der Mainzer Impfstoffhersteller Biontech hatte 2021 eine glänzende Geschäftsentwicklung, die zu einem sprunghaften Anstieg der rheinland-pfälzischen Steuereinnahmen geführt hat. Damit gehört das seit jeher finanzschwache Land Rheinland-Pfalz plötzlich zu den finanzstärksten Bundesländern...
Persistent link: https://www.econbiz.de/10013175196
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Kommunen zentral für Jahrzehnt der Zukunftsinvestitionen
Rietzler, Katja - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 102 (2022) 1, pp. 27-30
In the coalition agreement, the new federal government holds out the prospect of a “decade of investment for the future”. It thus recognises that considerable additional investment-related government spending is necessary to overcome the investment backlog in Germany and promote the...
Persistent link: https://www.econbiz.de/10012813422
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Replik : ie Doppik bremst keine öffentlichen Investitionen!
Stüber, Stephan - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 101 (2021) 2, pp. 138-143
In der Septemberausgabe 2020 veröffentlichte der Wirtschaftsdienst einen Aufsatz mit dem Titel „Bremst die Doppik öffentliche Investitionen? Ergebnisse aus drei aktuellen Evaluationsstudien“ von Désirée Christofzik, Florian Dorn, Stefanie Gäbler, Christian Raffer und Felix Rösel....
Persistent link: https://www.econbiz.de/10012439661
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Public expenditure for agricultural sector in Russia: does it promote growth?
Shik, Olga V. - In: Russian journal of economics 6 (2020) 1, pp. 42-55
This paper presents the findings of the agriculture public expenditure review (PER) for the Russian Federation. It reviews the policy instruments and historical trends in the volumes and composition of budget support and investigates their role in recent agricultural growth. The paper also...
Persistent link: https://www.econbiz.de/10012265566
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Determinants of public indebtedness in European Union countries
Kudła, Janusz - In: E-Finanse : finansowy kwartalnik internetowy 14 (2018) 3, pp. 76-86
The paper strives to determine the impact of fiscal variables on factors determining the dynamics of public debt in European Union countries. Based on the literature, the dynamics of public debt are determined by changes of three elements: the primary balance, interest-rate-growth-differential...
Persistent link: https://www.econbiz.de/10011967375