Determinants of Local Revenue Mobilisation: Do Governmental Transfers and Public Investment Matter? A Case of the Western Balkan Countries
| Autor: | Vesna Garvanlieva Andonova, Borce Trenovski |
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| Jazyk: | English<br />Polish |
| Rok vydání: | 2024 |
| Předmět: | |
| Zdroj: | Studia Regionalne i Lokalne, Vol 3, Iss 93, Pp 7-19 (2024) |
| Druh dokumentu: | article |
| ISSN: | 15094995 1509-4995 2719-8049 |
| DOI: | 10.7366/1509499539301 |
| Popis: | 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. |
| Databáze: | Directory of Open Access Journals |
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