Results 41 to 50 of about 5,477 (161)

Fiscal autonomy for Scotland? A rejoinder [PDF]

open access: yes, 2006
In their paper „A restatement of the case for fiscal autonomy‟ Hallwood and MacDonald (2006b) claim that Barnett is a formula for a rake‟s progress and that fiscal autonomy, as outlined in their previous paper „The economic case for Scottish fiscal autonomy: with or without independence‟ (Hallwood and MacDonald, 2006a), offers a superior financial ...
Ashcroft, Brian   +2 more
openaire   +1 more source

Fiscal Autonomy and Public Transparency

open access: yesRevista Catarinense da Ciência Contábil
In Brazil, access to public information has been guaranteed by law since 2011 with the enactment of Law No. 12,527/2011. However, the literature indicates that the existence of a legal framework is not sufficient to ensure high levels of transparency, as this depends on institutional and fiscal conditions.
Anna Beatriz Vieira Palmeira   +2 more
openaire   +1 more source

Fiscal governance and regional socio-economic performance: Evidence from Morocco's advanced regionalization

open access: yesEnvironmental and Sustainability Indicators
Persistent regional disparities remain a central challenge for sustainable development in many emerging and developing economies, raising questions about how fiscal decentralization relates to territorial socio-economic outcomes.
Soukaina Tayi   +2 more
doaj   +1 more source

DECENTRALIZATION BETWEEN EFFICIENCY AND RISK: A CRITICAL AND THEORETICAL ANALYSIS [PDF]

open access: yesLegea și Viața
The topic of decentralization is analyzed in this article from a critical perspective, as a process through which local authorities receive more power and resources at the expense of the central level.
Irina Adriana BILOUSEAC   +1 more
doaj   +1 more source

Decoding the impact of fiscal decentralization on urban pollution intensity in China: A spatial econometric analysis

open access: yesHeliyon
Utilizing city-level data from China, the paper employs a spatial econometric analysis to investigate the impact of fiscal decentralization on urban pollution.
Liang-Jun Wang   +2 more
doaj   +1 more source

Financing of municipal current expenditure through local taxes: a systematic review

open access: yesQubahan Academic Journal
This study examines key factors influencing the financing of municipal current expenditure through local taxes, emphasizing the importance of strengthening local tax resources to enhance municipal fiscal autonomy.
Henry Bernardo Garay Canales   +3 more
doaj   +1 more source

Fiscal Autonomy of Sub-Central Governments [PDF]

open access: yesOECD Working Papers on Fiscal Federalism, 2006
State and local governments in OECD countries have access to a variety of fiscal resources. Discretion over these resources varies considerably, and so does sub-central governments’ power to shape public service delivery. The design of fiscal autonomy affects sub-central government’s behaviour and determines outcomes like public sector efficiency ...
openaire   +1 more source

FISCAL FEDERALISM AND FISCAL DECENTRALIZATION IN AN ENLARGED EUROPEAN UNION [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2010
Fiscal competition and tax harmonisation are two of the main current issues in the enlarged European Union. Achieving these goals and thus improving the EU economic governance is partially dependent by the way we understand and practice the so-called ...
Oprea Florin
doaj  

Examining the Nexus Between Fiscal Decentralization, Green Finance, and the Digital Economy: A Cross-Country Panel Study

open access: yesEconomies
This paper explores the relationship between fiscal decentralization, green finance, and the digital economy in driving sustainable development, using a balanced cross-country panel dataset spanning 2014–2022, for 29 European countries. Employing dynamic
Elena Rusu Cigu
doaj   +1 more source

ANALISIS KETIMPANGAN FISKAL DI INDONESIA SEBELUM DAN SESUDAH OTONOMI DAERAH

open access: yesJurnal Ekonomi dan Bisnis Airlangga, 2010
The diversity in Indonesia's jurisdiction results different fiscal need and fiscal capacity in each region. This makes the government to give fund to the region, this program is called balancing fund. The government uses this regulation before and after
Achmad Solihin, Niken Ajeng Lesatri
doaj  

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