- Tytuł:
- Decentralization and tax independence in OECD countries: GDP per capita analysis from 1995–2018
- Autorzy:
-
Semmerling, Anna
Paczoski, Andrzej
Cirella, Giuseppe T. - Powiązania:
- https://bibliotekanauki.pl/articles/2162649.pdf
- Data publikacji:
- 2022-07-31
- Wydawca:
- Uniwersytet Warszawski. Wydawnictwo Naukowe Wydziału Zarządzania
- Tematy:
-
state administration
self-government
public finance
tax autonomy
general government
tax revenue
federal law - Opis:
- The association of local and regional self-government is examined in regard to the decentralization of state administration. This study extrapolated data from 36 Organisation for Economic Cooperation and Development (OECD) countries and analyzed whether decentralization of the state assists in economic growth and development. Administrative decentralization is explored through defining a precedence from the literature. A systematic literature review was conducted and macroeconomic OECD data using nominal gross domestic product was analyzed for the period of 1995–2018. The results confirmed that decentralization does not positively correlate with the level of tax independence of local government and, in eff ect, is not an advantage. Territorial administration is highlighted throughout the paper as a key factor behind tax autonomy in relation to fiscal decentralization levels.
- Źródło:
-
Journal of Banking and Financial Economics; 2022, 1(17); 42-59
2353-6845 - Pojawia się w:
- Journal of Banking and Financial Economics
- Dostawca treści:
- Biblioteka Nauki
Artykuł