Results 71 to 80 of about 936,270 (235)

Fiscal Decentralisation in Vietnam: a Preliminary Investigation [PDF]

Fiscal decentralisation is a complex theoretical and practical issue. The literature is currently divided on whether there is a positive or negative relationship between fiscal decentralisation and economic growth, and it appears that this is in large ...
Duc Hong Vo
core   +1 more source

The macroeconomic consequences of Scottish fiscal autonomy: inverted haavelemo effects in a general equilibrium analysis of the tartan tax [PDF]

, 2007
In 1997 the Scottish people voted both for the creation of a legislative Parliament and to endow the Parliament with tax-varying powers. The establishment of the Scottish Parliament in 2000 heralded the most radical innovation in the regional fiscal ...
McGregor, Peter G., Swales, J. Kim, Yin, Ya Ping   +2 more
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Tax Morale and Fiscal Autonomy: Evidence from Germany [PDF]

Why people pay their taxes voluntarily is a key puzzle in the public finance literature. Some suggest that factors such as the level of tax morale, defined as the intrinsic motivation to pay taxes, affects compliance behaviour.
Benno Torgler, Jan Werner
core  

Tax burden and poverty in lower-middle-income countries: the moderating role of fiscal freedom

Development Studies Research
This study examines the complex relationship between tax burden, fiscal autonomy, and poverty in 24 lower-middle-income countries, highlighting the moderating role of the Fiscal Freedom. Using a dataset from 2013 to 2019 and Structural Equation Modeling,
Astri Warih Anjarwi
doaj   +1 more source

Measuring Fiscal Decentralisation: An Entropic Approach [PDF]

Fiscal decentralisation has attracted attention from government, academic studies, and international institutions with the aims of enhancing economic growth in recent years.
Duc Hong Vo
core   +1 more source

IMPLENTASI PAJAK DAERAH DAN RETRIBUSI DAERAH DI ERA OTONOMI DAERAH

Masalah-Masalah Hukum, 2011
The enactment of The act Number 2211999, about The Local Government and The Act Number 2511999, about The Balancing Financial between Central and Local Government, they have changed the centralization system to the decentraiization in form of giving the ...
Tjip Ismail
doaj   +1 more source

Development of Local Public Finance in Europe [PDF]

This paper investigates the development of local public finance in Germany, Switzerland, Poland and the United Kingdom. In this context important characteristics of municipal expenditures and revenues are examined in these countries.
Chang Woon Nam, Joanna Gwiazda, Peter Friedrich   +2 more
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KEDUDUKAN DANA ALOKASI UMUM(DAU) DALAM HUBUNGAN ANTARA PUSAT DAN DAERAH BERDASARKAN ASAS OTONOMI

Fiat Justisia, 2015
As a fiscal policy within the framework of regional autonomy, the allocation of DAU is an act that very important. It was meant to address financing capability gap between regions.
Yuswanto Yuswanto
doaj  

Fiscal Decentralization and Government Size in Latin America [PDF]

This paper explores the link between fiscal decentralization and government size in Latin America. While most related work attempts to test Brennan and Buchanan's "Liviathan" hypothesis, here the emphasis is placed on a different channel: the potential ...
Ernesto Stein
core  

La problématique de l’autonomie fiscale des régions à l’aune de la réforme de la décentralisation au Cameroun

Revue Gouvernance
La réforme de la décentralisation en 2019 a dynamisé l’institution régionale par l’accélération de sa mise en place et l’octroi d’un statut spécial aux régions du Nord-Ouest et du Sud-Ouest, alors en crise.
Berthelot Goudem Laméné
doaj   +1 more source