The (Mis-) Measurement of Fiscal Decentralization in Developing and Transition Countries

Boex, Jamie; Edwards, Benjamin P.

doi:10.1177/1091142115616183

Cited by 10 publications

(2 citation statements)

References 11 publications

(11 reference statements)

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“…Indeed, American scientists J. Boex and B. Edwards [3], researched the directions and level the financial decentralization influences the economies of twenty nine developing countries. They concluded that empirical research considering only decentralized expenditures for the delegated competences of local self-governments did not show the cohesive "picture" of financial decentralization reform.…”

Section: The Aim and Methods Usedmentioning

confidence: 99%

Development of regional economic systems under the impact of financial decentralization: display, challenges and new opportunities

Voznyak¹,

Panukhnyk²,

Khymych³

et al. 2019

Proceedings of the 2019 7th International Conference on Modeling, Development and Strategic Management of Economic System (MDSM

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The ongoing processes of authorities' and public finances' reforming in Ukraine stipulate the real opportunities to increase the resources of sustainable development of regional economic systems. At the same time, global practice shows that financial decentralization processes produce contradictions and development risks for a country and its regions, preventing the achievement of designated goals. These aspects explain the growing interest in scientific and practical problems of defining the influence of financial decentralization on the development of regional economic systems. The methods of systemic-structural and functional analysis and economicmathematical modeling were applied in the process of the research of financial decentralization's influence on the development of regional economic systems. The analyzed practices of financial decentralization reform in the world show that there is no unified model of its implementation. The paper outlines the problems the researchers faced in the course of empirical studies to define the patterns of impact the financial decentralization has on the processes of development of various economic systems. Based on the logarithmic model of multiple linear panel data regression, the paper verifies the hypothesis about the influence of decentralization on economic growth of Ukrainian regions in 2017-2018. Its impact on economic growth of regions by revenues and expenditures as well as the growth of local budgets' own revenues is estimated as positive. Strong negative influence of interbudgetary transfers on independent variable is experimentally confirmed. Based on the results of conducted empirical research, the paper suggests the recommendations regarding the imperatives the policy of sustainable growth of Ukrainian regions should be developed on.

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Section: The Aim and Methods Usedmentioning

confidence: 99%

Development of regional economic systems under the impact of financial decentralization: display, challenges and new opportunities

Voznyak¹,

Panukhnyk²,

Khymych³

et al. 2019

Proceedings of the 2019 7th International Conference on Modeling, Development and Strategic Management of Economic System (MDSM

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“…Studi tentang desentralisasi fiskal diakui secara luas sebagai aspek penting pada ekonomi sektor publik. Desentralisasi dilakukan di banyak negara karena berbagai alasan termasuk tujuan administratif dan politik, gagasan bahwa desentralisasi dapat meningkatkan efisiensi pengeluaran sektor publik merupakan bagian dari landasan keuangan publik modern menurut Tiebout (1956); Oates (1972) dalam Boex & Edwards, 2016. Konsekuensi dari keputusan politik desentralisasi atau politik otonomi daerah yang diambil pemerintah adalah kebijakan desentralisasi fiskal (Saragih, 2016).…”

Section: Pendahuluanunclassified

Peluang dan Tantangan Peningkatan Kapasitas Administrasi Perpajakan atas Pemungutan Pajak Restoran di Kota Tangerang Selatan

Ginting

Tambunan

2022

jrap

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ABSTRACT The largest contribution to South Tangerang revenue comes from local tax. Then, from the total of local tax revenue, restaurant tax has played signficant role. Although the realization of restaurant tax revenue in South Tangerang City has always reached the target even has exceeded the target every year, there have been still problems occured in the tax administration process resulting in less optimal tax revenue. This study aims to analyze the opportunities and challenges of increasing tax administration capacity on restaurant tax collection in South Tangerang City to optimize local tax revenues. This study uses a qualitative approach and qualitative research method. Data collection was carried out by literature studies. The results of the study indicate that the opportunities for increasing tax administration capacity could be undertaken, among others, by conducting socialization; updating licensing procedures; expanding confirmation of restaurant information to the Culture and Tourism Office of South Tangerang City and the application of online food delivery services; with an online restaurant tax collection and payment system. Existing challenges include the lack of personnel to conduct outreach to the field and the lack of personnel communication skills from the Bapenda of South Tangerang City. ABSTRAK Penerimaan pajak daerah merupakan komponen terbesar dalam Pendapatan Asli Daerah (PAD) Kota Tangerang Selatan. Penerimaan pajak restoran mengambil proporsi besar dalam total penerimaan pajak. Meskipun realisasi penerimaan pajak restoran di Kota Tangerang Selatan selalu mencapai target bahkan melampaui target setiap tahun nya, namun masih terdapat masalah-masalah yang terjadi di dalam proses administrasi pajak restoran yang mengakibatkan penerimaan pajak restoran di Kota Tangerang Selatan belum optimal. Penelitian ini bertujuan untuk menganalisis peluang dan tantangan peningkatan kapasitas administrasi perpajakan atas pemungutan pajak restoran di Kota Tangerang Selatan, dalam rangka mengoptimalkan penerimaan pajak daerah, khususnya pajak restoran di Kota Tangerang Selatan. Penelitian ini menggunakan pendekatan kualitatif. Pengumpulan data pada penelitian ini dilakukan dengan studi literatur. Hasil penelitian menunjukkan bahwa peluang peningkatan kapasitas administrasi perpajakan dapat dilakukan dengan melakukan sosialisasi; pembaruan prosedur perizinan; memperluas konfirmasi informasi restoran ke dinas Budaya dan Pariwisata Kota Tangerang Selatan dan pihak aplikasi jasa layanan antar makanan online; dengan sistem pemungutan dan pembayaran pajak restoran secara online. Tantangan yang ada antara lain kurangnya jumlah personil untuk melakukan sosialisasi ke lapangan dan kurangnya kemampuan komunikasi personil dari Bapenda Kota Tangerang Selatan.

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The Political Economy of Urban Governance in Asian Cities: Delivering Water, Sanitation and Solid Waste Management Services

Boex¹,

Malik²,

Brookins

et al. 2019

Advances in 21st Century Human Settlements

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The (Mis-) Measurement of Fiscal Decentralization in Developing and Transition Countries

Cited by 10 publications

References 11 publications

Development of regional economic systems under the impact of financial decentralization: display, challenges and new opportunities

Development of regional economic systems under the impact of financial decentralization: display, challenges and new opportunities

Peluang dan Tantangan Peningkatan Kapasitas Administrasi Perpajakan atas Pemungutan Pajak Restoran di Kota Tangerang Selatan

The Political Economy of Urban Governance in Asian Cities: Delivering Water, Sanitation and Solid Waste Management Services

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