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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

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

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

Fiscal decentralization and economic growth : empirical evidence from European countries

Mladenovska, Suzana Makreshanska; Tashevska, Biljana - In: Economy, business & development : an international journal 5 (2024) 1, pp. 44-56

In this paper we empirically investigate the relationship between fiscal decentralization and economic growth in the … that fiscal decentralization, quantitatively measured as the ratio of local government expenditures and revenues in general … decentralization is shown to be more effective than expenditure decentralization in terms of stimulating economic growth. Further, our …

Persistent link: https://www.econbiz.de/10015327232

Local authority tax policy in Poland : evidence from the Union of Polish metropolises

Felis, Paweł; Rosłaniec, Henryk - 2019

Local taxes and the related taxing power are significant determinants of public authority decentralization. Local taxes …

Persistent link: https://www.econbiz.de/10012176212

Propuesta de un nuevo pacto fiscal para fortalecer la resiliencia de las finanzas estatales en México

Sour Vargas, Laura - In: Revista de métodos cuantitativos para la economía y … 38 (2024), pp. 1-24

Mexico's fiscal response to the needs arising from the COVID-19 pandemic was among the lowest compared to other Latin American countries. This study examines the fiscal effort at the state level in Mexico over a 27-year period, using a panel database that includes all 31 states of the Republic....

Persistent link: https://www.econbiz.de/10015332236

A real or a marginal trend in participatory budgets in local governments

Filipiak, Beata Zofia; Dylewski, Marek - In: E-Finanse : finansowy kwartalnik internetowy 14 (2018) 4, pp. 12-21

The purpose of the article is analysis of participatory budgets as a tool for shaping decisions of local communities on the use of public funds. The authors ask the question of whether the current practice of using the participatory budget is actually a growing trend in local government finances...

Persistent link: https://www.econbiz.de/10011993030

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

Bremst die Doppik öffentliche Investitionen? : Ergebnisse aus drei aktuellen Evaluationsstudien

Christofzik, Désirée I.; Dorn, Florian; Gäbler, Stefanie - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 100 (2020) 9, pp. 707-711

Internationale Organisationen empfehlen nachdrücklich, öffentliche Haushalte von der klassischen kameralen Buchführung auf die doppelte Buchführung (Doppik) umzustellen. Doppische Haushalte sollen den Wertverzehr der öffentlichen Infrastruktur offenlegen und die implizite Verschuldung...

Persistent link: https://www.econbiz.de/10012313600

Fiscal capacities of large cities in Croatia : financial support for smart cities

Hodžić, Sabina; Paleka, Hana - In: Naše gospodarstvo : NG 66 (2020) 2, pp. 42-49

In a dynamic market, the city has become a main source of competitiveness, along with financial and economic benefits. Due to the processes of digitalization, a new concept has been developed, namely smart cities. This concept delivers economic and financial potential, not only to cities, but...

Persistent link: https://www.econbiz.de/10012317716