Legal and Institutional Analysis of the Fiscal Decentralisation Process and the System of Local Government Financing in Serbia from 2000 to 2015

Author(s):  
Sanja Kmezić
2016 ◽  
Vol 14 (3) ◽  
pp. 431-450 ◽  
Author(s):  
Sanja Kmezić ◽  
Jadranka Kaluđerović ◽  
Mijat Jocović ◽  
Katarina Đulić

This article examines the fiscal decentralisation process and local government financing in Montenegro from 2002 to 2015 by focusing on the key legislative changes that occurred during the period under observation, as well as on the fiscal impact these changes and the economic crisis have had on municipal budgets. The analysis identifies two distinct phases of municipal financing in Montenegro. In the first phase (2003-2008), the Republic adopted legislation that strengthened the role and fiscal autonomy of local governments. During the second phase (2008-2015), several of the national government’s centralistic policies came into force. Together with the effects of the economic crisis, they deteriorated both local public finance and macroeconomic stability and hindered local economic development.


Author(s):  
V. V. Vagin ◽  
N. A. Shapovalova

The article is devoted to the actual issue – institutional analysis of initiative budgeting and territorial public selfgovernment, as well as the possibility of their integration. Over the past few years, a system of civil participation in budget decisions has been built in Russia, the regulatory framework of practices has been created, thousands of employees of state and local government bodies have been trained, project centers have appeared for ensuring development of initiative budgeting. Citizen participation in budget decisions can significantly accelerate the development of the lower level of local government. Initiative budgeting is an innovative instrument of public finance and at the same time a social technology allowing for the real involvement of citizens in the issues of state and municipal governance. Initiative budgeting development programs make it possible to transfer financing of projects aimed at solving local issues with the participation of citizens onto a systemic basis. The results and materials of this study can serve a foundation for theoretical understanding of the institutional development of public finances at the regional and local levels. At the same time, this practical area that was intensively developing in recent years requires deep institutional analysis.


e-Finanse ◽  
2019 ◽  
Vol 15 (3) ◽  
pp. 67-75
Author(s):  
Adam Mateusz Suchecki

AbstractFollowing the completion of the process of decentralisation of public administration in Poland in 2003, a number of tasks implemented previously by the state authorities were transferred to the local level. One of the most significant changes to the financing and management methods of the local authorities was the transfer of tasks related to culture and national heritage to the set of tasks implemented by local governments. As a result of the decentralisation process, the local government units in Poland were given significant autonomy in determining the purposes of their budgetary expenditures on culture. At the same time, they were obliged to cover these expenses from their own revenues.This paper focuses on the analysis of expenditures on culture covered by the voivodship budgets, taking into consideration the structure of cultural institutions by their types, between 2003-2015. The location quotient (LQ) was applied to two selected years (2006 and 2015) to illustrate the diversity of expenditures on culture in individual voivodships.


2006 ◽  
Vol 45 (1) ◽  
pp. 157-161
Author(s):  
Durre-e- Nayab

The Local Government Ordinance (LGO), formulated by the National Reconstruction Bureau (NRB) in 2000 and promulgated by provincial governments in August 2001, assigns powers, responsibilities, and service delivery functions to three levels of local governments: district, tehsil, and union. Responsibilities for the delivery of social and human development services, such as primary and basic health, education and social welfare, are delegated to the district level, whereas municipal services, such as water, sanitation and urban services are assigned to the tehsil level. The LGO does not only deal with the delivery of public services in its plan but also stresses the need for fiscal decentralisation, claiming that “Fiscal decentralisation is the heart of any devolution exercise. Without fiscal decentralisation no authority is devolved.”


2021 ◽  
Vol 4 (1) ◽  
pp. 90-105
Author(s):  
Audrey Smock Amoah ◽  
Imoro Braimah ◽  
Theresa Yaba Baah-Ennumh

For the past three decades Ghana’s democratic decentralisation policy has sought in vein to establish a local government system capable of pursuing Local Economic Development (LED). One of the major impediments has been the insincere implementation of fiscal decentralisation for the local government to provide the enabling environment for LED. This paper employed primary and secondary data from the Wassa East District Assembly (WEDA) to assess the progress so far in Ghana’s fiscal decentralisation and its effect on LED. The paper highlights the potential benefits of LED and the incapacitation of the District Assembly by the Central government for LED financing. The paper again reveals the effects of the constraints of fiscal decentralisation on LED at the local government level and makes policy recommendations towards effective fiscal decentralisation for improvement in LED.


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