scholarly journals Baby steps: The expanding financial base of local government in Ireland

2015 ◽  
Vol 63 (2) ◽  
pp. 119-145 ◽  
Author(s):  
John Considine ◽  
Theresa Reidy
Keyword(s):  
Local Government ◽  
Central Government ◽  
Essential Elements ◽  
Local Authorities ◽  
The Great Recession ◽  
Local Government Finance ◽  
Local Funding ◽  
Financial Base ◽  
Political Economic ◽  
The Impact

Abstract There are two essential elements to this paper. In the first instance, we explore the specific details of revenue and expenditure trends for local authorities over the last decade. The analysis is framed against a longer-term political context of forty years which focuses especially on the weakness of local government in Ireland. Despite an official narrative of financial overdependence on central government, the comparative examination of budgetary records of local authorities reveals considerable diversity in both the revenue and expenditure patterns of authorities across the state. While some authorities are heavily reliant on central government funding, others have a much stronger base of local funding, and indeed the financial crisis since 2008 may have increased these differences. The second dimension to the research is an exploration of the impact of the great recession from 2008 on local government finance in Ireland. Using a framework of new institutionalism, we identify the crisis as another critical moment for local government. We consider the political, economic and administrative variables which have brought local government to a financial crossroads, and we explore the potential for long-lasting financial change in local government, as well as speculating on the nature and outcome of that change.

scholarly journals Commercial property tax in the UK: business rates and rating appeals

2016 ◽  
Vol 34 (6) ◽  
pp. 602-619 ◽  
Author(s):  
Paul Michael Greenhalgh ◽  
Kevin Muldoon-Smith ◽  
Sophie Angus
Keyword(s):  
Local Government ◽  
Service Sector ◽  
Central Government ◽  
Detailed Examination ◽  
Multiple Perspectives ◽  
Local Authorities ◽  
Content Type ◽  
The Uk ◽  
The Impact

Purpose The purpose of this paper is to investigate the impact of the introduction of the business rates retention scheme (BRRS) in England which transferred financial liability for backdated appeals to LAs. Under the original scheme, business rates revenue, mandatory relief and liability for successful appeals is spilt 50/50 between central government and local government which both share the rewards of growth and bear the risk of losses. Design/methodology/approach The research adopts a microanalysis approach into researching local government finance, conducting a case study of Leeds, to investigate the impact of appeals liability and reveal disparities in impact, through detailed examination of multiple perspectives in one of the largest cities in the UK. Findings The case study reveals that Leeds, despite having a buoyant commercial economy driven by retail and service sector growth, has been detrimentally impacted by BRRS as backdated appeals have outweighed uplift in business rates income. Fundamentally BRRS is not a “one size fits all” model – it results in winners and losers – which will be exacerbated if local authorities get to keep 100 per cent of their business rates from 2020. Research limitations/implications LAs’ income is more volatile as a consequence of both the rates retention and appeals liability aspects of BRRS and will become more so with the move to 100 per cent retention and liability. Practical implications Such volatility impairs the ability of local authorities to invest in growth at the same time as providing front line services over the medium term – precisely the opposite of what BRRS was intended to do. It also incentivises the construction of new floorspace, which generates risks overbuilding and exacerbating over-supply. Originality/value The research reveals the significant impact of appeals liability on LAs’ business rates revenues which will be compounded with the move to a fiscally neutral business rates system and 100 per cent business rates retention by 2020.

scholarly journals Impact of decentralization on Ukraine local budgets formation

2020 ◽  
pp. 81-92
Author(s):  
Svitlana Sliusar
Keyword(s):  
Financial Services ◽  
Central Government ◽  
Local Authorities ◽  
Scientific Methods ◽  
Self Sufficiency ◽  
Analysis And Synthesis ◽  
Or Methodology ◽  
Conducting Research ◽  
Financial Base ◽  
The Impact

The subject of the research is an analysis of the decentralization impact on Ukraine local budgets formation. The purpose of this study is to find a solution to the problematic aspects of the formation of self-sufficient, financially wealthy communities by analyzing the impact of decentralization on the formation of local budgets and the budgets of the combined territorial communities. Method or methodology for conducting research. The study used a set of general scientific methods and techniques, namely: comparative analysis and synthesis, abstraction, the method of induction and deduction, idealization, generalization, analogy, modeling, as well as special - expert survey, grouping, forecasting. Results of work. Decentralization today is the most effective and efficient way to ensure the financial autonomy and sustainability of local authorities by transferring to them the powerful sources of budget revenues previously assigned to the central government, and expanding the financial base of administrative-territorial formations. That is, the introduction of a new model of financial support for local budgets consists in expanding the rights of local authorities, the sources of their formation, giving them full budgetary independence and creating real ground for the exercise of their powers. And in connection with the amendments to the Budget Code on the introduction of medium-term planning, the issue of reporting and evaluating the effectiveness of budget programs is relevant for financial services workers. The field of application of results: territorial communities of Ukraine. Conclusions according to the article. One of the important problems in the formation of local budgets is to ensure balanced socio-economic development of the regions and the formation of inter-budgetary relations in order to increase the level of financial self-sufficiency by strengthening budgetary decentralization. In order for the community to be able to carry out its tasks, it must have adequate financial resources to cover its own expenses. It is likely that the formation of financially self-sufficient administrative-territorial units requires changes not only in tax and budgetary legislation, but also in the territorial size of communities, districts and regions.

Do external benchmarking mechanisms facilitate performance management in Malaysian local authorities?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
A.K. Siti-Nabiha ◽  
Roshni Ann George
Keyword(s):  
Local Government ◽  
Performance Management ◽  
Central Government ◽  
Local Authorities ◽  
Content Type ◽  
Strategic Performance ◽  
Strategic Processes ◽  
Institutional Learning ◽  
External Actors ◽  
The Impact

PurposeThis paper investigates the extent to which externally led benchmarking may have facilitated performance management design and use in Malaysian local authorities.Design/methodology/approachA longitudinal qualitative study of local authorities in Malaysia was undertaken, comprising interviews with key officers during the introduction of process-based key performance indicators (KPIs), and following the imposition of benchmarking (i.e. relative performance evaluation) on local authorities. Complexity theory was used in the analysing and theorising of data.FindingsExternal benchmarking mechanisms facilitated only operational performance management, with strategic performance management merely ceremonially adopted. As the focus was on mainly operational KPIs, strategic goals were not translated into detailed action plans and outputs at departmental level. In addition, operational and strategic performance management packages were decoupled. Thus, the efforts of external actors resulted in operational controls suppressing rather than facilitating strategic processes.Research limitations/implicationsThere is a need to transition from purely externally led benchmarking to internally driven benchmarking in local government, whereby benchmarking forms part of the interactive performance management mechanisms that lead to institutional learning and improvement.Practical implicationsBenchmarking activities should be based on comprehensive analyses of performance management design and use. A reflective approach to continuously identify gaps or weaknesses in performance management systems will enable local government administrators to improve systems and processes in a timely manner to meet stakeholder needs.Originality/valueThis paper explains the impact of central government policy and benchmarking initiatives on other levels of government. We have built on previous literature by examining the connection between external benchmarking and internal performance management design and use in local government. In relation to this, and following calls for research on holistic performance management, the integration between operational and strategic performance management packages was also examined.

Local Tax Equalisation in England: An Empirical Analysis

1989 ◽  
Vol 7 (3) ◽  
pp. 245-259 ◽  
Author(s):  
G A Boyne
Keyword(s):  
Local Government ◽  
Empirical Analysis ◽  
Central Government ◽  
Government Finance ◽  
Local Authorities ◽  
Main Obstacle ◽  
Local Taxes ◽  
Local Government Finance ◽  
Proportional Rate ◽  
New System

In this paper the effectiveness of local tax equalisation across English local authorities since 1981 is evaluated. Two specific aims of equalisation policies are identified. Proportional rate equalisation implies that variations in needs and resources should be neutralised and that tax levels should depend on local spending decisions. Strict rate equalisation implies that local taxes should not exceed the levels specified by central government. The statistical evidence indicates that neither of these aims has been achieved since 1981. The main obstacles to proportional rate equalisation are differences in grant funding and inadequate compensation for variations in needs and resources. The main obstacle to strict rate equalisation is incrementalism in local budgeting. The implications of the planned reforms of local government finance are analysed. It is concluded that equalisation may be more effective under the new system of local taxes and central grants.

Income and Life Quality of Farmer Households Suffering Social Exclusion

2012 ◽  
pp. 63-87
Author(s):  
Anh Mai Ngoc ◽  
Ha Do Thi Hai ◽  
Huyen Nguyen Thi Ngoc
Keyword(s):  
Labor Market ◽  
Statistical Method ◽  
Social Exclusion ◽  
Central Government ◽  
Life Quality ◽  
Economic Aspect ◽  
Local Authorities ◽  
The Impact

This study uses descriptive statistical method to analyze the income and life qual- ity of 397 farmer households who are suffering social exclusion in an economic aspect out of a total of 725 households surveyed in five Northern provinces of Vietnam in 2010. The farmers’ opinions of the impact of the policies currently prac- ticed by the central government and local authorities to give them access to the labor market are also analyzed in this study to help management officers see how the poli- cies affect the beneficiaries so that they can later make appropriate adjustments.

PERIMBANGAN KEUANGAN ANTARA PEMERINTAH PUSAT DENGAN PEMERINTAH DAERAH DALAM PENGELOLAAN KEUANGAN DAERAH

2016 ◽  
Vol 42 (1) ◽  
pp. 1
Author(s):  
Edward Hutagalung
Keyword(s):  
Local Government ◽  
Central Government ◽  
Local Authorities ◽  
Fiscal Capacity ◽  
Regional Autonomy ◽  
The Public ◽  
Delegation Of Authority ◽  
Regional Authority ◽  
Local Sources ◽  
Tax Sharing

The fi nancial relationship between central and local government can be defi ned as a system that regulates how some funds were divided among various levels of government as well as how to fi ndsources of local empowerment to support the activities of the public sector.Fiscal decentralization is the delegation of authority granted by the central government to theregions to make policy in the area of   fi nancial management.One of the main pillars of regional autonomy is a regional authority to independently manage thefi nancial area. State of Indonesia as a unitary state of Indonesia adheres to a combination of elementsof recognition for local authorities to independently manage fi nances combined with the element oftransferring fi scal authority and supervision of the fi scal policy area.General Allocation Fund an area allocated on the basis of the fi scal gap and basic allocation whilethe fi scal gap is reduced by the fi scal needs of local fi scal capacity. Fiscal capacity of local sources offunding that comes from the area of   regional revenue and Tax Sharing Funds outside the ReforestationFund.The results showed that the strengthening of local fi scal capacity is in line with regional autonomy.

scholarly journals Disparities by deprivation: The geographical impact of unprecedented changes in local authority financing on the voluntary sector in England

2021 ◽  
pp. 0308518X2110348
Author(s):  
David Clifford
Keyword(s):  
Local Government ◽  
Local Authority ◽  
Voluntary Sector ◽  
Recent Change ◽  
Revolutionary Change ◽  
Disadvantaged Communities ◽  
Local Government Finance ◽  
History Of ◽  
The Impact ◽  
Deprived Areas

Over the last decade, the local government finance system in England has experienced ‘genuinely revolutionary change’: overall revenues have declined and councils are now more reliant on locally raised taxes. Importantly, the nature of change has varied geographically: urban councils serving poorer communities have experienced the biggest declines in their service spending. This paper considers the impact of these spatially uneven changes on the voluntary sector. We follow through time charities known to be in receipt of local government funding at the time of peak council budgets in 2009–2010 and describe trends in the income of these charities until 2016–2017. We show that, just as the pattern of change in local government financing has been spatially uneven, so the trend in charities’ income has varied geographically. Indeed the spatially regressive nature of recent change in charities’ income is remarkable: while the median charity in the least deprived decile of the local authority distribution experienced little change in their income, the median charity in the most deprived decile experienced a 20% decline. The results provide the strongest evidence to date that, in countries with a history of partnership between government and the voluntary sector, voluntary organisations in more deprived areas are particularly vulnerable to sizeable reductions in the level of local government spending. Indeed, by illustrating for the first time the sizeable reductions in the income of charities in disadvantaged communities, the results demonstrate an important mechanism through which ‘austerity urbanism’ becomes salient in the lives of individuals in deprived areas.

scholarly journals Bureaucratic Reform and The Challange of Good Governance Implementation in Indonesia

2019 ◽  
Vol 3 (2) ◽  
pp. 25-42
Author(s):  
Muhadam Labolo ◽  
Etin Indrayani
Keyword(s):  
Local Government ◽  
Central Government ◽  
Good Governance ◽  
The Public ◽  
Government Bureaucracy ◽  
Local Government Level ◽  
Important Note ◽  
Corrupt Behavior ◽  
Almost All ◽  
The Impact

Bureaucratic reformation is the fundamental structuring efforts are expected to havean impact on changing systems and structures. The system deals with the relationshipbetween the unsure or the element that influence each other and are associated to makea form totally. The change in one element can influence the other elements in the system.The structure relates with the order of who arrayed a regular basis and systematically.Structure changes is also included with the mechanism and procedure, human resources,facilities and infrastructure, organization and organization’s environment in terms of theachievement of the efficiency of government bureaucracy. These changes include allowingall of the aspects of the bureaucracy has sufficient capacity to carry out the duties and thebasic function. Bureaucratic failure in a term for service the public until now representpoor government both at central and local government level. The urgency of bureaucraticreform in Indonesia is driven by a number of important note. First, the increased apparatusexpenditure is caused by increased of apparatus recruitment without unmeasured control.Second, the ballooning cost of democracy (election) affected the floated of local governmentbudget have increased significantly. The magnitude of the election budget and the impact ongovernmental bureaucracy resulted not ready to close the budget deficit. More than thesebureaucracy has loyalty dilemma caused by dispersed of concentration in every election’sactivity. Third, increased of develop the bureaucratic organization without planning andanalysis of the measured trigger financing and recruitment of apparatus that not less. Asa result, the bureaucracy in most areas are overload, or even lack in outside of Java. Inother side, less of local incomes make dependence to central government, while the localgovernment expenditure is to far from efficiency, even tend to be less controlled due to thehigh cost of the organization. Fourth, extensive corrupt behavior in almost all public sectorbureaucracy encourages lose confidence as a public servant.Keywords: Bureaucratic Reformation, bureaucracy design, local government, GoodGovernance

Blue, White, and Red Heat

Boom Cities ◽  
2019 ◽  
pp. 35-63
Author(s):  
Otto Saumarez Smith
Keyword(s):  
Local Government ◽  
Central Government ◽  
Central Area ◽  
Public Private Partnerships ◽  
Initial Reaction ◽  
Local Authorities ◽  
Set Up ◽  
Area Redevelopment ◽  
Planning Group ◽  
City Centres

This chapter looks at central government’s role in directing the way in which local authorities enacted central-area redevelopment schemes. It shows how modernist ideas were sustained by a broadly consensual cross-party political culture in central government. It shows how the Joint Urban Planning Group, set up within the Ministry of Housing and Local Government, provided guidance to local authorities in how to form public–private partnerships to redevelop their city centres. The last section discusses the fate of these ideas during Labour’s first term after the 1964 election, and argues for an economic explanation of the initial reaction against modernist approaches to the built environment.

scholarly journals The Impact of Social Accountability Mechanisms on Fiscal Management Challenges Facing Goromonzi Rural District Council, Zimbabwe

2020 ◽  
Vol 10 (2) ◽  
pp. 141
Author(s):  
Trust Madhovi
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Central Government ◽  
Monitoring And Evaluation ◽  
Social Accountability ◽  
Rural District ◽  
Government Officials ◽  
Fiscal Management ◽  
District Council ◽  
The Impact

This paper examines the impact of social accountability mechanisms on the fiscal management challenges facing local government bodies in Zimbabwe. The paper hypothesises that there is a positive relationship between the use of social accountability mechanisms or tools by local authorities and the effectiveness of their fiscal management policies to mobilize more revenue for service delivery. In this study, both quantitative and qualitative methods are adopted in gathering and analysing data from central government officials, Goromonzi Rural District Council employees and members of the public. The results of the study reveal that the local government body faces a number of fiscal management challenges that include a shrinking tax base, non-payment of taxes, resistance to successive budgets; lack of implementation; lack of monitoring and evaluation. Council has implemented participatory budgeting to deal with some of these challenges. While results show a significant improvement in tax collection, some of the challenges have persisted. The paper proposes some recommendations useful to central government, policy makers, civil society organisations, local government officials and the general public. The paper manages to demonstrate that the implementation of social accountability tools can have positive impacts on the fiscal management challenges facing local governments. 

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