- Tytuł:
- Determinants of Local Revenue Mobilisation: Do Governmental Transfers and Public Investment Matter? A Case of the Western Balkan Countries
- Autorzy:
-
Garvanlieva Andonova, Vesna
Trenovski, Borce - Powiązania:
- https://bibliotekanauki.pl/articles/24473228.pdf
- Data publikacji:
- 2023
- Wydawca:
- Uniwersytet Warszawski. Instytut Ameryk i Europy. Centrum Europejskich Studiów Regionalnych i Lokalnych (EUROREG)
- Tematy:
-
local public investment
municipal own-source revenues
intergovernmental transfers
local governance
local expenditure structure - Opis:
- Local governments in the Western Balkan countries are dependent on central governments’ transfers, with low fiscal autonomy and limited efforts for own-source revenue mobilisation. The paper identifies that besides central government transfers, other significant factors in determining municipal own-source revenues include central and local public investment, current expenditures, human development index, and population density. Municipal own-source revenue is adversely affected by intergovernmental transfers, implying their de-incentivising effect in collecting local revenues. Local capital expenditure is a significant and strong determinant with a higher strength than central government investments, suggesting their importance for local fiscal autonomy. The human development index as a composite measure, unlike GDP per capita, positively affects the municipal fiscal autonomy.
- Źródło:
-
Studia Regionalne i Lokalne; 2023, 93, 3; 7-19
1509-4995 - Pojawia się w:
- Studia Regionalne i Lokalne
- Dostawca treści:
- Biblioteka Nauki
Artykuł