Local Finance in Portugal: Recent Proposals and Consequences for Urban Management

1998 ◽  
Vol 16 (4) ◽  
pp. 411-421 ◽  
Author(s):  
C N Silva
Keyword(s):  
Local Government ◽  
Government Expenditure ◽  
State Budget ◽  
Block Grants ◽  
Municipal Planning ◽  
Local Finance ◽  
Local Taxes ◽  
Local Government Expenditure ◽  
Main Components ◽  
The Impact

Recent changes in the local finance system in Portugal are analysed as is the impact of present government proposals. A brief description of local finance in Portugal reveals a system structured into three main components, showing an increase in local taxes and a relative decrease in grants since 1979. Taxes on immovable property are dominant as are unconditional block grants in state budget transfers. Another characteristic is a clear geographical differentiation in most municipal revenue components. The importance of local government expenditure in relation to total government expenditure is one of the lowest in Europe. The reform in preparation will result in an increase in local government expenditure as a proportion of total public expenditure, the percentage being expected to double to 15%, representing an increase in the overall weight given to local taxes and a diversification of taxes. In the second part of the paper the author discusses the impact this will have on the financing of municipal planning and urbanisation, with the issue of equity a central point.

scholarly journals EFFECTIVENESS OF REGIONAL FISCAL POLICY FOR INFLATION CONTROL IN SERANG CITY

2019 ◽  
Vol 3 (1) ◽  
pp. 1-12
Author(s):  
Reza Septian Pradana
Keyword(s):  
Fiscal Policy ◽  
Local Government ◽  
Government Expenditure ◽  
Negative Influence ◽  
Positive Influence ◽  
Government Revenue ◽  
Local Taxes ◽  
Local Government Expenditure ◽  
Local Fiscal Policy ◽  
Personnel Expenditure

ABSTRAK Penelitian ini bertujuan untuk menganalisis efektivitas kebijakan fiskal daerah yang ditinjau berdasarkan belanja pegawai, belanja barang, dan penerimaan pajak daerah dalam pengendalian inflasi di Kota Serang. Penelitian ini menggunakan analisis regresi linier berganda. Hasil estimasi menunjukkan bahwa belanja pegawai dan belanja barang secara signifikan berpengaruh postif terhadap inflasi sedangkan penerimaan pajak daerah secara signifikan berpengaruh negatif terhadap inflasi. Dengan demikian, pengendalian inflasi di Kota Serang dapat dilakukan dengan pengendalian terhadap pengeluaran pemerintah daerah khususnya belanja pegawai dan belanja barang serta penerimaan pajak daerah.          Kata kunci: belanja barang, belanja pegawai, inflasi, kebijakan fiskal daerah, penerimaan pajak daerah ABSTRACT This study aims to analyze the effectiveness of regional fiscal policy based on personnel expenditure, goods expenditure, and local taxes revenue to control inflation in Serang City. This study uses multiple regression analysis. The result of estimation shows that personnel expenditure and goods expenditure significantly give positive influence to inflation while local taxes revenue significantly give negative influence to inflation. So, The Control of Inflation in Serang City can be done by controlling of local government expenditure especially personnel expenditure and goods expenditure and local government revenue. Keyword: goods expenditure, inflation, local fiscal policy, local taxes revenue, personnel expenditure

scholarly journals Efficiency and Effectiveness of Government Expenditure on Education at Districts/Cities Level in East Java Indonesia

2017 ◽  
Vol 13 (8) ◽  
pp. 91
Author(s):  
Achmad Solihin ◽  
Djoko Mursinto ◽  
Lilik Sugiharti
Keyword(s):  
Panel Data ◽  
Local Government ◽  
Government Expenditure ◽  
Educational Outcome ◽  
Household Expenditure ◽  
Panel Data Regression ◽  
Data Regression ◽  
Efficiency And Effectiveness ◽  
Local Government Expenditure ◽  
Regional Product

The purpose of this study is to investigate and analyze the efficiency and effectiveness of local government expenditure on education sector in districts and cities level of East Java, during the periods 2007-2014. Furthermore, this study will evaluate the impacts of local government expenditure, household expenditure for education, and regional product domestic bruto or (PDRB) on the educational outcomes, namely education index.Data Envelopment Analysis (DEA) is selected as the methodology for analyzing the efficiency of local government expenditure on educational outcome. The model assumes constant return to scale (CRS) and variable return to scale (VRS). Measurement of the effectiveness of government spending is done by using panel data regression. Data for supporting the analyses is panel data from 38 districts and cities in East Java for the periods of 2007 – 2014. The results show that government expenditure in educational sector is relatively inefficient. Government Expenditure for Education (PPP) has no significant impact on educational index, while Household expenditure for education (PPRT) and GRDP per Capita positive has significant impact on the Education Index (IP). This imply that government expenditure for educational sector is not effective improving educational index.

scholarly journals KAUSALITAS PENERIMAAN, PENGELUARAN DAN PDRB PROVINSI DI INDONESIA 2010 – 2019

2021 ◽  
Vol 3 (2) ◽  
pp. 47
Author(s):  
Alno Sardi Putra ◽  
Ali Anis
Keyword(s):  
Local Government ◽  
Hypothesis Testing ◽  
Causal Relationship ◽  
Government Spending ◽  
Government Expenditure ◽  
Secondary Data ◽  
Government Revenue ◽  
The Third ◽  
Testing Stage ◽  
Local Government Expenditure

This study has three main objectives, namely, first to find out how the causal relationship between local government revenue and local government expenditure in provinces in Indonesia, the second objective is to find out how the causal relationship between local government expenditure and GRDP in provinces in Indonesia. Meanwhile, the third objective is to determine the causal relationship between local government revenue and GRDP in provinces in Indonesia. In this study, the objects in this study are 33 provinces throughout Indonesia. The data used are from 2010 to 2019. The data used are secondary data obtained from the Central Statistics Agency (BPS). The analytical method used is the VAR (Vector Auto Regression) time series analysis and the cluasaility granger test. which is processed using the help of Eviews. Based on the results of hypothesis testing, it shows that: (1) There is no causal relationship between local government revenue and local government expenditure in 33 provinces in Indonesia, but what is formed is a one-way relationship between government revenue and local government expenditure in 33 Indonesian provinces. In the hypothesis testing stage (2) there is no causal relationship between local government spending and GRDP in 33 provinces in Indonesia, in the analysis stage there is no one-way or two-way relationship between government spending and GRDP. Thus the hypothesis is rejected, while the results of hypothesis testing (3) There is no causal relationship between local government revenue and GRDP in 33 provinces in Indonesia. In the analysis stage, there is no one-way or two-way relationship between each variable. Thus the third hypothesis is rejected.

scholarly journals PENGARUH KINERJA KEUANGAN DAN KARAKTERISTIK DAERAH TERHADAP PENYAJIAN LAPORAN KEUANGAN PEMERINTAH DAERAH MELALUI INTERNET

2020 ◽  
Vol 6 (2) ◽  
pp. 157-172
Author(s):  
Priyastiwi Priyastiwi ◽  
Nunung Saputra
Keyword(s):  
Local Government ◽  
Financial Performance ◽  
Government Expenditure ◽  
Financial Statements ◽  
Financial Information ◽  
The Internet ◽  
Voluntary Reporting ◽  
Central Java ◽  
Per Capita ◽  
Local Government Expenditure

The purpose of this research is to analyze the effect of local government financial performance and their characteristic on the degree of their voluntary reporting of financial statements on the internet. Local government financial performance are measured by intergovernmental revenue, local government expenditure, local government assets, and leverage. While the local government characteristic is income per capita. The samples are financial statement of local government in DIY and Central Java. A total of 40 financial statements are 5 from financial statements form DIY and 35 financial statements form Central Java. The research analysis used multiple regression analysis. The results of this study show the performance financial are intergovernmental revenue, local government expenditure, local government assets have significant positive effect on degree of their voluntary reporting of financial information on the internet, while leverage have significant negative effect. On the otherhand income per capita has no effect on degree of their voluntary reporting of financial information on the internet.

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