Results 1 to 10 of about 668 (259)

Intergovernmental Fiscal Relations

, 1997
List of Figures. List of Tables. 1. Intergovernmental Fiscal Relations: Policy Developments and Research Prospects R.C. Fisher. 2. Intergovernmental Fiscal Relations: Concepts and Models D. King. 3. Tax Policy in an Intergovernmental Setting: Is It Time for the U.S. to Change? D.A. Kenyon. 4. Transfers in Federal Systems: A Critical Survey J.
openaire   +2 more sources

Fiscal decentralization in the Republic of Serbia from 2000 to 2024

BizInfo
This paper analyses the evolution of fiscal decentralization in Serbia from 2000 to 2024, identifying key legislative changes, institutional mechanisms, and practical challenges in transferring fiscal responsibilities from central to local levels of ...
Milan Gavrilović, Jovan Petronijević, Marija Stojiljković   +2 more
doaj   +1 more source

FINANCIAL SUPPORT OF REGIONAL DEVELOPMENT IN UKRAINE IN THE CONTEXT OF DECENTRALIZATION

Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2015
The paper studies issues of strengthening the financial basis of regional development as a component of economic security policy and one of the most important areas of administrative decentralization in Ukraine.
R. Bilyk
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REGIONAL DISPROPORTIONS AND FISCAL ASYMMETRY IN UKRAINE UNDER MARTIAL LAW

Three Seas Economic Journal
The purpose of the paper is to provide a comprehensive quantitative assessment and scientific-methodological substantiation of the scale of spatial fiscal asymmetry in Ukraine under martial law, alongside developing applied, adaptive recommendations for
Oksana Vidomenko
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Capture of fiscal transfers: a study of Brazilian local governments

Economia Aplicada, 2005
This paper deals with a problem observed in federal fiscal relations: the capture of transfers received by local interest groups. Four hypotheses established in the literature are tested: capture is expected to increase with fiscal illusion, low ...
Marcos Mendes
doaj   +1 more source

Perspective directions of improvement of management of intergovernmental fiscal relations in Ukraine on the example of the developed countries of the world

Економіка, Eкологія, Cоціум, 2018
Introduction. In any state, due to the existence of an administrative-territorial division, there are relations between public authorities of different levels in the budgetary sphere.
Viktoriia Butenko
doaj  

Testing equalization in municipal capital transfers: Case of North Macedonia [PDF]

Public and Municipal Finance
Type of the article: Research Article AbstractThis paper analyzes the determinants of municipal capital transfer allocation in North Macedonia using data for all 80 municipalities over 2018–2022.
Jakša Puljiz
doaj   +1 more source

The Impact of E-SPLOST in Reshaping State Educational Capital Outlay: Evidence from Georgia, 1993-2017

KEDI Journal of Educational Policy
This study examines the impact of the Educational Special Purpose Local Option Sales Tax (E-SPLOST) on state capital outlay in Georgia, USA, focusing on intergovernmental fiscal relations.
Su Young Choi, Moonyoung Eom, Yunreun Kwag   +2 more
doaj   +1 more source

Finance reform under local integration

Aspekti Publìčnogo Upravlìnnâ, 2016
Revealed the essence of local finance manifested in economic relations, and their structure is a combination of local budgets, special purpose budget funds; budget funds of local governments; public funds of funds banks if their share capital formed at ...
S. S. Seryohin
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FISCAL DECENTRALIZATION: GERMAN EXPERIENCE AND UKRAINIAN REALITIES

Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2015
The article analyzes the differences in the formation of revenues and expenditures of local budgets in Ukraine and Germany. The analysis of the composition of income and expenditure of budgets of different levels in Ukraine and Germany is provided.
L. Demydenko, Ju. Nakonechna
doaj   +1 more source