Tax decentralization notwithstanding regional disparities

Bellofatto, Antonio Andrés; Besfamille, Martin

doi:10.1016/j.jue.2021.103346

Cited by 7 publications

(6 citation statements)

References 47 publications

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“…However, our finding is consistent with Prud'homme (1995), who argues that fiscal decentralization increases the disparity as the regional governors enjoy uncontrolled fiscal expenditures. Bellofatto & Besfamille (2021) find that FDC is somewhat effective in reducing a small disparitity, while it aggravates it in countries of higher disparities like Russia. Moreover, our empirical findings are in line with Zhang (2006), who finds that fiscal decentralization spurs tax burden on the less developed regions, which eventually leads to higher regional disparities in the China context.…”

Section: Description Analysismentioning

confidence: 85%

“…The political hierarchy, which considers empowering regional authorities, is still associated with sufficient management and regional economy regulation. Theoretically, fiscal decentralization can address regional disparity (Bellofatto, Besfamille, 2021;Gradstein, 2017;Martinez-Vazquez, Timofeev, 2008). However, we distinguish between two main strands in the current literature on fiscal decentralization.…”

Section: International Experience Of Implementing Fiscal Decentraliza...mentioning

confidence: 97%

“…Besides Bellofatto & Besfamille (2021) argue that tax decentralization somewhat may enhance fiscal discipline, but it spurs regional disparities in many countries. Given the contrasting findings, the empirical literature further motivates us to conduct this study in the case of Russia.…”

Section: International Experience Of Implementing Fiscal Decentraliza...mentioning

confidence: 99%

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2023

Foresight and STI Governance

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This study aimed to investigate the impact of open data implementation as part of data governance initiatives on entrepreneurial attitudes in Europe and Central Asia. Such has never been determined or investigated in a measurable form. Using regression (OLS) analysis of secondary data on the open data implementation index from the Open Data Barometer (ODB) and the Entrepreneurial Attitude index from GEI, this study investigates the impact of open data implementation (as a national data governance strategy) on entrepreneurial attitudes in Europe and Central Asia. This study introduces a novel approach that advances our understanding of sustainable development goals. The study establishes a causation of the 32% impact of open data implementation on entrepreneurship attitudes toward recognizing opportunities in Europe and Central Asia.This study advocates for the establishment of a comprehensive national open data initiative as a catalyst for fostering entrepreneurial attitudes within Europe and Central Asia. Moreover, it emphasizes the importance for entrepreneurs to cultivate the necessary attitudes for achieving their business objectives successfully. The study recommends further investigation using a recent dataset. The study's findings improve the understanding of how to induce entrepreneurial attitudes in Europe and Central Asia in pursuit of post-pandemic economic development.

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Section: Description Analysismentioning

confidence: 85%

Section: International Experience Of Implementing Fiscal Decentraliza...mentioning

confidence: 97%

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2023

Foresight and STI Governance

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“…В экономической литературе изучаются как позитивные, так и негативные последствия централизации ресурсов. Так, в работе (Bellofatto and Besfamille, 2021) показано, что в экономиках с большими межрегиональными различиями централизация финансовых ресурсов помогает смягчить региональное неравенство, но имеет негативный побочный эффект в виде чрезмерного выделения средств на местные проекты. При этом выводы ученых относительно последствий фискальной децентрализации неоднозначны.…”

Section: отражение проблемы в современных исследованияхunclassified

Inter-budgetary aid in Russia: Political and economic factors

Малкина

2022

Terra Econ.

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In federal states with large inter-regional differences, an important problem is the effective redistribution of resources through the federal budget. Inter-budgetary assistance in such states performs a number of functions: equalizing, social, stimulating, stabilizing. The distribution of federal transfers between regions is influenced by macroeconomic factors, as well as the institutional environment and political processes. This study aims at identifying the influence of political and economic factors on the distribution of federal transfers between the constituent entities of the Russian Federation. The multifactorial model shows the dependence of the level of federal assistance to the regions in 2020 on the logarithm of own sub-federal budget revenues per capita, the level of social burden on employees, investment activity, area per capita, and the index of political loyalty of the regions. The regionʼs political loyalty index is built on the basis of official data on voting results and voter turnout in the 2016 State Duma elections, the 2018 presidential elections, and the 2020 constitutional amendment referendum. Evaluation of the model by the least squares method confirmed that federal transfers in the Russian Federation perform equalizing, social, and stimulating (investment activity) functions. An ambiguous relationship was found between the level of federal assistance and the regionʼs political loyalty index, which is expressed in clear support for the most loyal regions and a differentiated attitude towards less loyal regions, some of which could receive incentive payments. Research findings can be used to manage institutional environment to increase the effectiveness of inter-budgetary assistance in Russia.

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“…Digitization is an era transformation from analog mechanical and electronic technology to digital technology that has occurred since 1980 and continues to this day (Flach et al, 2021). Along with the times, digital technology continues to change for the better (Bellofatto & Besfamille, 2021). Many people have used digital technology in various fields of life, including in the field of taxation.…”

Section: Introductionmentioning

confidence: 99%

Strategy of Advertising Tax Collection in the Digitalization Era on Badan Pendapatan Daerah of DKI Jakarta

Rofiyanti

Lestari

Davronov

et al. 2022

ijtc

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The phenomenon of this research is that in the digital era, many people switch to promoting their products to social media, which is one of the causes of the decrease in billboard taxes. This study aims to find out the right strategy in the billboard tax collection in the digital era by the Regional Revenue Agency of DKI Jakarta. The research method used is the descriptive qualitative method. Data sources include primary data, namely data from interviews, and secondary data, namely target data and billboard tax realization from 2016-2020. The results of this study indicate that (1) The billboard tax collection strategy in the digitalization era in the future will lead to billboard data collection, optimization of billboard objects and tax applications such as e-tax (2) the power of billboard taxes in the digital era lies in the development of digital technology and cooperation between the government, the private sector and the community; and (3) obstacles and challenges from billboard taxes in the digitalization era are the number of taxpayers who have not mastered technology and are not obedient in paying their tax obligations. The suggestion in this study is that the Regional Revenue Agency of DKI Jakarta forms a fieldwork team to conduct more thorough data collection, take advantage of technological developments, lead the comprehensive campaign to taxpayers, and provide strict sanctions to taxpayers who do not obey and install illegal billboards and (3) obstacles and challenges from billboard taxes in the digitalization era are the number of taxpayers who have not mastered technology and are not obedient in paying their tax obligations. The suggestion in this study is that the Regional Revenue Agency of DKI Jakarta forms a fieldwork team to conduct more thorough data collection, take advantage of technological developments, lead the comprehensive campaign to taxpayers, and provide strict sanctions to taxpayers who do not obey and install illegal billboards and (3) obstacles and challenges from billboard taxes in the digitalization era are the number of taxpayers who have not mastered technology and are not obedient in paying their tax obligations. The suggestion in this study is that the Regional Revenue Agency of DKI Jakarta form a fieldwork team to conduct more thorough data collection, take advantage of technological developments, work a comprehensive campaign to taxpayers, and provide strict sanctions to taxpayers who do not obey and install illegal billboards.

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Tax decentralization notwithstanding regional disparities

Cited by 7 publications

References 47 publications

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Inter-budgetary aid in Russia: Political and economic factors

Strategy of Advertising Tax Collection in the Digitalization Era on Badan Pendapatan Daerah of DKI Jakarta

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