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In recent years, China's economic development is dominated by an eco-friendly and low-carbon transition, making the low-carbon advancement of the construction sector urgent. Local governments play a crucial role in this process. This paper, utilizing provincial panel data from 2007 to 2021, empirically analyzes the impact of government environmental governance (EG) on the carbon intensity of the construction industry (CCEI) through the panel regression, spatial econometric and dynamic threshold models. The findings indicate that (1) EG has a significant inverted U-shaped effect on CCEI, with initial increases in carbon intensity followed by reductions once EG intensity surpasses a certain level. (2) Significant spatial spillover effects reveal that increased EG in one region exerts a similar inverted U-shaped impact on both local and neighboring CCEI. (3) Under China's fiscal decentralization framework, two dimensions—vertical decentralization and horizontal competition—serve as forms of fiscal decentralization, each with dynamic threshold effects: EG's influence on CCEI turns negative under high vertical decentralization, and positive under intense horizontal competition. These results could offer insights from China's emission reduction experiences in the energy-intensive sector, serving as a valuable reference for environmental decision-makers worldwide. [ABSTRACT FROM AUTHOR]

In this paper, we suggest that the extent to which local governments acquire greater fiscal autonomy is determined by local officials' pursuit of re-election, as well as the corresponding fiscal response from the central government. Using Korean local government data, we find a pattern that the degree of fiscal decentralization is lowest during the election year and increases thereafter. Our findings imply that fiscal decentralization is more of a seasonally repeating phenomena than a structural shift towards better responsibility to the local needs. [ABSTRACT FROM AUTHOR]

This study explores the impact of Chinese fiscal decentralization on public service satisfaction using the China Family Panel Studies (CFPS) data from 2012 to 2020. The findings reveal that fiscal decentralization has a significantly positive effect on public service satisfaction in China. This result remains robust when subjected to various tests. Moreover, this study finds that the enhancement of public service satisfaction is more pronounced in the eastern regions, compared to the central and western regions. Additionally, this study suggests that both economic pressure and corruption have a negative moderating effect on the promotion of fiscal decentralization on public service satisfaction, while marketization has a positive moderating effect. These findings provide a deeper understanding of the factors that promote public service satisfaction in China. [ABSTRACT FROM AUTHOR]

The issue of regional inequality has gained prominence during the era of progress, driven by the goal of promoting equitable development and enhancing the well-being of all segments of society. Papua Province is an integral part of Indonesia, and confronts intricate hurdles in addressing regional inequality. In response to these hurdles, special autonomy status and fiscal decentralization were implemented to boost regional autonomy. This study aims to scrutinize the impact of special autonomy and fiscal decentralization on regional inequality within Papua Province. The dataset used in the study spans from 2011 to 2021 and has been sourced from the Central Bureau of Statistics for Papua Province and the Directorate General of Fiscal Balance under the Ministry of Finance of the Republic of Indonesia. Multiple linear regression analysis was applied and the analytical results underscore that granting special autonomy status has exerted a noteworthy influence in diminishing regional inequality within Papua Province. Nevertheless, an unexpected finding is that fiscal decentralization has not substantially curtailed regional inequality within the region. These revelations provide a comprehensive overview of the roles played by fiscal decentralization and special autonomy in endeavors to alleviate regional inequality in Papua Province. The implications of these findings lay the groundwork for policymaking and developmental planning that foster inclusivity and sustainable progress within the Province of Papua. [ABSTRACT FROM AUTHOR]

One possible way to achieve environmental sustainability is by addressing the issue of rising CO2 emissions, which significantly cause climate change by intensifying the greenhouse gas effect. The Organization for Economic Cooperation and Development (OECD), which substantially contributes to global CO2 emissions, necessitates a paradigm shift towards using clean energy sources and promoting green innovations to ensure environmental sustainability. Thus, this study aims to inspect the role of renewable energy use, green technology innovation, political stability, and fiscal decentralization in attaining environmental sustainability by limiting CO2 emissions for seven OECD economies from 2000 to 2019. This study has employed the 'Cross-Sectional Augmented Autoregressive Distributed Lag and Augmented Mean Group Estimator' for robust empirical analysis. The results indicate that renewable energy use, political stability, and fiscal decentralization can mitigate CO2 emissions and ensure environmental sustainability in OECD economies. In contrast, green technology innovation exhibits an insignificant effect on CO2 emissions. Furthermore, the moderation effects of fiscal decentralization and political stability exhibit a negative relationship with CO2 emissions. Notably, this study advises OECD nations to encourage regional cooperation to ensure political stability and devolution of fiscal powers to promote green innovation and renewable energy use to achieve sustainable goals. [ABSTRACT FROM AUTHOR]

This study examines the impact of fiscal autonomy (FAP) on public expenditure performance across 18 Indian states from 2010–11 to 2019–20. We develop a measure of public expenditure performance using social indicators. We also measure FAP using revenue‐expenditure ratio. Based on system generalized method of moments, the empirical result confirms that a higher FAP given to Indian states is associated with greater fiscal performance. Further, the robustness check reveals that central transfer insignificantly affects the expenditure performance of Indian states. [ABSTRACT FROM AUTHOR]

One of the underlying factors contributing to the low revenue of Local Own-Source Revenue (PAD) lies in the suboptimal utilization of PAD sources, notably stemming from shifts in economic structures, tax capacity, and imposed retributions. This study aims to analyze the inequality of PAD potential between regencies and municipalities, which results in the ratio of PAD to Local Government Budget (APBD) in regencies being significantly different from municipalities. This study aims to unveil the nuanced intricacies of PAD potential disparities by employing a mixedmethod approach encompassing descriptive quantitative and qualitative analyses to capture comprehensive analysis. Data collected from scientific papers and secondary data which used content validation to control relevancy of different data sources. The results show that regency governments have different characteristics from municipal governments regarding geographical landscape, economic structures, and population. These differences affect the local revenue potential, which should be managed differently from municipal fiscal policy. The disparity in Public Agency Revenue (PAD) between the two entities is attributed to the national government's failure to address the revenue-raising capabilities of regency governments adequately. Although local taxes are diverse, only a limited number are reliable local revenue sources. The field of taxation is characterized by a high degree of centralization, as the central authority collects all major and most productive types of taxes, including both direct and indirect taxes. The symmetric decentralization policy between regencies and cities progressively limits the capacity of district governments to enhance local revenue. [ABSTRACT FROM AUTHOR]

We study the effects of fiscal decentralization on people's access to health and education services in Cameroon. It is generally believed that fiscal decentralization is an essential way to improve people's access to social services such as education and health. After reviewing the literature, we employed the Driscoll and Kraay estimate in a sample of 45 rural and urban municipalities for the period 2010–2020 to find our results. The results show that fiscal decentralization has a positive effect on the number of classrooms per pupil and the number of desks per pupil. At the same time, it negatively affects public hospitals per capita and the state of public hospitals. To improve people's access to education and health services in Cameroon, it is necessary to encourage the transfer of powers to municipalities. There is a need to control the actions of local officials to avoid mismanagement of resources that will not benefit the population. Also, the responsibility for selecting communal projects financed via the public investment budget within the framework of decentralization should be exclusively that of municipal executives, and not that of the central government. [ABSTRACT FROM AUTHOR]

A persistent literature gap exists in understanding the impact of fiscal decentralization on the digital economy. This study examines the correlation between fiscal decentralization and the development of digital economy drawing on the province data in China from 2013 to 2021. We find that (1): Local government fiscal decentralization actively nurtures the growth of the local digital economy (2). The principal mechanism propelling this phenomenon is the augmentation of financial decentralization facilitated by fiscal decentralization, thereby catalyzing the overall advancement of the digital economy. This study holds substantial significance in the global context of digital economy development. [ABSTRACT FROM AUTHOR]

A complete understanding of the interplay between environmental regulations and fiscal decentralization for the realization of health outcomes is crucial for policy formulation and decision-making. The aim of the study is to investigate both policy variables' separate and combined impacts using data on four BRICS economies from 2000 to 2020. The study has employed the novel method of moments quantile regression to quantify the effect. The findings of the study show (i) a significant impact of regulations on health outcomes in higher quantiles. Environmental regulations have a strong positive impact on all three-health proxies, that is, health expenditures, life expectancy, and the number of infant deaths. Total revenue and expenditure decentralization affect health outcomes positively, while tax revenue decentralization negatively impacts them, with the effect being stronger in the lower quantiles; (ii) the combined impact of decentralization and environmental regulations turned out to be negative and significant in our study; and (iii) all variables have unidirectional causality. However, with tax revenue decentralization, health expenditures, life expectancy, and infant deaths have bidirectional causality. This finding has a strong policy implication for the policymakers. Although both policies positively impact health indicators, their interaction leads to deteriorating health outcomes. From a policy point of view, it is suggested to strike a balance between regulations and fiscal decentralization to realize the full potential of this policy mix to get better health outcomes. This study adds to previous research by incorporating the interconnected impact of environmental regulations and fiscal decentralization on health outcomes in BRICS economies. [ABSTRACT FROM AUTHOR]

Many countries have embarked on decentralization as a way to mitigate separation tendencies. Even though decentralization could satisfy some separation tendencies, the central government might be unable or unwilling to award the localities the level of decentralization they require to stay in the union. This mismatch may give rise to domestic violence and internal conflict. We propose a simple two-stage model that combines the decentralization and domestic terrorism literature in a single structural model, which can be readily tested using existing data in the disciplines. As long as the actual decentralization level meets the unobserved desired value by the localities, there will be a high likelihood of observing a zero incidence of domestic terrorism. Otherwise, the incidents happen regularly with mitigating effects from decentralization. Our model also accounts for the left-censoring of the terrorism data at zero. We examine our model using 5-year interval panel data of more than 60 countries based on the information for 1970–2019. Our results indicate a strong negative and statistically significant relationship between fiscal decentralization and domestic terrorism events. One percent increase in fiscal decentralization is associated with a two to three percent decline in domestic terrorism incidents. The coefficients of the selection model and domestic terrorism model generally conform to the literature. [ABSTRACT FROM AUTHOR]

This paper studies the applicability and implications of the political tournament model in Chinese cities by arguing that there is urban bias in political tournaments, especially in prefecture-level cities. Urban district leaders have to cooperate more and compete less than their counterparts in counties. The implication is that the percentage of urban districts is positively associated with monopolistic behavior of local government. Based on land leasing data of 290 prefecture-level cities from 2004 to 2014 (except 2012), it is found that the percentage of districts is positively associated with the speed of land price decline in leases through tender, auction and listing (TAL). This result supports the urban bias hypothesis in the context of the Coase Conjecture. It is also found that the total number of districts or population size is negatively associated with the speed of land price decline. [ABSTRACT FROM AUTHOR]

Abstract In recent years, China’s economic development is dominated by an eco-friendly and low-carbon transition, making the low-carbon advancement of the construction sector urgent. Local governments play a crucial role in this process. This paper, utilizing provincial panel data from 2007 to 2021, empirically analyzes the impact of government environmental governance (EG) on the carbon intensity of the construction industry (CCEI) through the panel regression, spatial econometric and dynamic threshold models. The findings indicate that (1) EG has a significant inverted U-shaped effect on CCEI, with initial increases in carbon intensity followed by reductions once EG intensity surpasses a certain level. (2) Significant spatial spillover effects reveal that increased EG in one region exerts a similar inverted U-shaped impact on both local and neighboring CCEI. (3) Under China’s fiscal decentralization framework, two dimensions—vertical decentralization and horizontal competition—serve as forms of fiscal decentralization, each with dynamic threshold effects: EG’s influence on CCEI turns negative under high vertical decentralization, and positive under intense horizontal competition. These results could offer insights from China’s emission reduction experiences in the energy-intensive sector, serving as a valuable reference for environmental decision-makers worldwide.

The question of regional per-capita income convergence has been widely investigated theoretically and empirically. This study reviews the relevant literature and considers the possible significance of fiscal decentralisation in the convergence process. Alternative indicators of fiscal decentralization are examined within a SDM model which also takes into account possible spatial interdependencies between neighbouring regions. The modelling suggests that fiscal decentralization does appear to play a significant role in the convergence process in Vietnam. Income inequality remains a challenging issue for policymakers to resolve, and if regional disparities can be reduced in part through fiscal decentralization, this is a significant finding for policy formulation. [ABSTRACT FROM AUTHOR]

Since the significance of fiscal decentralization and technological innovations cannot be ignored in monitoring the targets of environmental-related sustainable development goals, a full picture of its relationship with environmental quality is vigorous. Thus, this study aims to analyze the influence of financial centralization and technological development on environmental quality in China during the period from 2000 to 2020. The results of this study indicate the positive role of fiscal decentralization in ecological damages by increasing sulfur dioxide emissions. Moreover, technological innovations assist to diminish the pollution levels. The study also confirmed the association between environmental degradation and economic growth in an inverted U-shaped environment Kuznets curve hypothesis. The policy targeting financial decentralization, technological innovation, and economic growth significantly alter sulfur dioxide emissions and vice versa. The progress of this research also has important political effects by restructuring government expenditures and making them more effective by balancing local development and enhancing the quality of the environment. Regarding policy ramifications, we believe that to address declining ecological quality, China should develop measures to diminish the levels of environmental pollution by encouraging an energy-efficient system. Furthermore, it is critical to explain duties at dissimilar government levels to efficiently fulfill the objectives of energy-saving functions and low sulfur emissions. [ABSTRACT FROM AUTHOR]

A robust fiscal and financial system constitutes a fundamental pillar of national governance. This paper investigates the spatial correlation between fiscal decentralization, financial decentralization, and local green economic efficiency using panel data from 285 cities in China. The findings reveal several key insights. First, fiscal decentralization hampers local green economic efficiency enhancement but exerts a "warning effect" on neighboring regions. In contrast, financial decentralization promotes local green economic efficiency and triggers a "clustering effect" on neighboring areas, indicating an agglomeration impact. Second, synergies from financial decentralization on local green economic efficiency are not immediately apparent, while they mitigate the enhancement of neighboring regions' green economic efficiency. Third, the maturity of the financial market system and the completeness of infrastructure positively influence the impact of financial decentralization on green economic efficiency. Fourth, fiscal and financial decentralization significantly impacts green economic efficiency in the short term, yet their long-term effects are negligible. Consequently, this paper recommends enhancing infrastructure development and instituting a dynamic mechanism for adjusting fiscal and financial decentralization. Based on the aforementioned findings, this paper provides corresponding countermeasure recommendations. These recommendations not only contribute academically to the study of green efficiency from the perspectives of fiscal and financial decentralization but also offer a Chinese model for other developing countries seeking to balance fiscal, financial, and green sustainable development. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to investigate whether the Gross Regional Domestic Product (GRDP) of the information and communication sector mediates the relationship between Information and Communication Technology (ICT) development and local tax revenue enhancement across districts and municipalities in Indonesia. Design/Methodology/Approach: This study uses a quantitative approach to examine how ICT growth, access, infrastructure and utilization affect local taxes and regional levies using panel data from 2017 to 2021. The GRDP of the information and communication sector is incorporated as a crucial moderating variable. Findings: The findings reveal that the GRDP of the information and communication sector plays a vital moderating role in the relationships between ICT factors and local taxes and levies. ICT development benefits local tax systems through increased efficiency, transparency, reduced disparities and enhanced accessibility. Effective ICT infrastructure enables digital fiscal transactions, increasing revenues while improving collection efficiency and reducing income disparities among provinces. High ICT utilization supported by technological proficiency enables local governments to enhance local taxes and levies. Practical Implications: An increase in the GRDP of the information and communication sector leads to higher tax revenues for local governments, funding public services and infrastructure development. Additionally, it attracts investments from other sectors, boosting regional levies and promoting overall regional economic development. The study highlights leveraging the GRDP of this sector as a strategic factor to enhance local tax revenue and regional levies across Indonesian provinces contributing to fiscal decentralization efforts. [ABSTRACT FROM AUTHOR]

Copyright of Jurnal Ekonomi dan Kebijakan Pembangunan is the property of IPB University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Decentralization can alter the incentive structure of local governments and one outcome of this is debt accumulation. Based on the "Province‐Managing‐County" pilot policy, a fiscal decentralization reform devolving fiscal power from the prefecture‐level city to the county level, we assess the impact of fiscal decentralization on local government debt using a difference‐in‐differences model with a unique county‐level dataset from 2011 to 2019. According to the study findings, the "Province‐Managing‐County" reform resulted in an average increase of 5.758 percent in the local government debt ratio across the pilot counties. Mechanism analyses suggest that this may have arisen from changes in the incentive structure, including external pressures from government assessments and internal developmental needs for promotion, leading to a rise in expenditure pressures on local governments. The role of supervision in mitigating the impact of fiscal decentralization on debt growth was also demonstrated, indicating that an appropriate supervision mechanism must be in place in conjunction with a decentralization policy. [ABSTRACT FROM AUTHOR]

Copyright of Modern Economic Science is the property of Modern Economic Science Editorial Office and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Whether fiscal decentralization will lead to agricultural land "non-grainization" has been widely debated in academic circles. How to improve the efficiency of financial support to agriculture and optimize the grain planting structure by clarifying the relationship between central and local powers and responsibilities is the key to ensuring food security. Based on the panel data of 170 cities in China from 2004 to 2017, this paper uses system moment estimation and a threshold effect model to explore the impact of fiscal decentralization on grain planting structure. The results show that (1) fiscal decentralization has a significant negative effect on the share of food crop cultivation in the major grain-producing areas. (2) Taking the wage level, financial support for agriculture, and land finance as the threshold variables, the test finds that there is a threshold effect of fiscal decentralization on the proportion of food crop cultivation, in which land finance dependence and rises in the wage level are conducive to mitigating the negative effect of fiscal decentralization on the proportion of food crop cultivation. (3) For the three major types of food crop varieties, the negative impact of fiscal decentralization on the share of wheat and corn crop cultivation is subject to the threshold effect of wage level, financial support for agriculture, and land finance, while the impact of fiscal decentralization on the share of rice crop cultivation is not significant. The results of the study have an important guiding role for the government to deepen the reform of the tax-sharing system, improve the long-term mechanism of stable growth of financial support for grain, and optimize the layout of the grain industry. [ABSTRACT FROM AUTHOR]

Achieving carbon neutrality is essential for environmental sustainability and should be pursued with minimal disruption to economic growth. China's recent commitment to carbon neutrality holds significant importance in current discussions. This study investigates strategies to achieve sustainable development goals (SDGs), emphasizing carbon neutrality. It also examines the long-term impacts and causality between fiscal decentralization and institutional quality in relation to carbon dioxide (CO2). emissions Utilizing the quantile autoregressive distributed lag (QARDL) approach and the Granger causality in quantiles, our findings reveal a statistically negative ECM parameter across all quantiles. This indicates a stable, long-term relationship between fiscal decentralization (FDC), institutional quality (INSQ), and CO 2 emissions. The study verifies the presence of the Environmental Kuznets Curve (EKC) hypothesis in China across different quantiles. In the long run, fiscal decentralization seems to increase CO 2 emissions, but robust institutional quality mitigates this impact. The Granger causality results highlight the intricate relationships among the variables. This research emphasizes the need for policymakers to bolster environmental protection and efficiency, ensuring fiscal decentralization benefits both environmental and economic agendas. [ABSTRACT FROM AUTHOR]

Globally, over the last few decades, countries have become increasingly decentralized but only recently did they recognize the need for incorporating a gender dimension into such policies. As a result, the relationship between fiscal decentralization, which implies delegating fiscal powers from national to subnational governments, and gender equality remains elusive. In this paper, I study the impact of expenditure decentralization on gender equality using panel data from the Organisation for Economic Co-operation and Development -- OECD countries between 2006 and 2021. I find that decentralization of expenditure increases gender equality in these countries. My results also demonstrate that unionization, the extent of a country's integration with the rest of the world, urbanization, population growth, and the state of democracy also matter for gender equality. This suggests that these factors should also accompany expenditure decentralization if the governments of these countries want to further promote gender equality through such public policies. [ABSTRACT FROM AUTHOR]

This paper offers a comprehensive and updated review of the effects of intergovernmental grants. We focus on the main findings in the existing literature on the effects of intergovernmental grants on tax policy and choices, expenditure decisions, fiscal stability and behavioral choices, and political economy. The intricate nature of the subject, intrinsically, does not allow for an all-inclusive survey, but we aim to provide a thorough examination and update of the most salient effects of intergovernmental grants, while indicating areas for further research. [ABSTRACT FROM AUTHOR]

The relationship between fiscal decentralization, renewable energy, economic globalization, GDP, and energy efficiency is thoroughly examined in this paper within the framework of the BRICS countries. To decipher the intricate interplay between these key factors influencing energy efficiency, we use an empirical strategy that makes use of state-of-the-art cointegration methods and robustness tests. We confirm the presence of the environmental Kuznets curve in BRICS, illustrating that economic expansion might ultimately result in enhanced environmental results. We emphasize the significance of fiscal decentralization and renewable energy in enhancing energy efficiency while recognizing the ambivalent impact of economic globalization. The findings obtained from this research not only add to the current knowledge but also provide practical advice for policy actions targeted at fostering sustainable development and reducing environmental deterioration. Although the research focuses on BRICS, its results have potential ramifications for other growing economies globally, representing a substantial advancement toward a more sustainable and energy-efficient future. [ABSTRACT FROM AUTHOR]

To achieve carbon peaking and neutrality, optimizing power allocation and fiscal responsibilities between China's central and local authorities is essential for balancing environmental and economic goals. This study employs fixed-effects panel regression and a threshold model to examine the relationships between fiscal decentralization, environmental regulations, and green technological innovation in 271 prefecture-level cities from 2007 to 2019. The results reveal that environmental regulations significantly advance green innovation. Fiscal decentralization modulates the impact of these regulations on green innovation, with regional variations. In central and western areas, fiscal decentralization inhibits the regulatory effects, whereas in the eastern region, it promotes them. Moreover, fiscal decentralization exhibits a threshold effect: below a certain threshold, it hinders regulatory impact, but beyond that threshold, it enhances it. These findings offer valuable insights for policy decisions and strategies to foster green innovation, providing a theoretical and empirical foundation for policymakers involved in environmental and fiscal planning. [ABSTRACT FROM AUTHOR]

ABSTRACT: ABSTRACT: :Fiscal decentralization refers to the transfer of responsibility and authority of revenue and spending decisions from the central government to lower levels. In recent years, with the increase in energy consumption, global warming, carbon emissions, and climate change, the issue of fiscal decentralization and its environmental effects has received attention. Because fiscal decentralization has an important effect on promoting clean energy sources, reducing energy consumption and reducing carbon emissions. In the present study, Hybrid intelligent models have been used to developed to predict and analyze the effect of fiscal decentralization from two dimensions of expenditure and revenue on energy consumption and its environmental environment by combining particle swarm optimization algorithms, genetics and neural network. Controlled optimization algorithms enhance all prediction steps. For this purpose, seasonal data was used during the period 1996-2022. According to the research results, resilient backpropagation neural network in predicting revenue decentralization and Scaled conjugate gradient backpropagation neural network has a high power in predicting expenditure decentralization in the country. Also, the value of R statistic, which indicates the goodness of fit of the model, has the highest value for the revenue decentralization variable compared to the expenditure decentralization, and this indicates the better performance of the revenue decentralization model than the expenditure decentralization. The results of the combination optimizer model (GPA) and the neural simulation model (GAPSO) in predicting the decentralization of expenditure and revenue showed that the decentralization of revenue had the best performance compared to the model of decentralization of expenditure. a

The research objective is to determine the effectiveness of fiscal independence in poverty alleviation based on economic principles, efficiency, effectiveness, independence, and the pattern of regional and central relations. This research uses a qualitative approach, secondary data from the 2019-2021 APBD, and interviews by looking at the economic formula, efficiency, and effectiveness, as well as the independence of regional financial management and analysis techniques with an Islamic economic approach.Kebumen's financial management has not been able to reduce the poverty rate because of its low self-support because it still needs a budget injection from the province/central. This paper needs further research on the Central Java province poverty alleviation assistance program, accommodates a larger sample, and involves a wider range of informants and comprehensive analysis.The APBD encourages the empowerment movement independently through assistance so that the poor group becomes independent in meeting their needs without depending on others. Financial management approach input-program process-outcome-evaluation-feedback. The focus of the measurement of the APBD describes the independence of the regional budget, which is believed to eradicate poverty as a household problem in the region, the economic approach, effectiveness, efficiency, independence, and the pattern of relations with an Islamic economic approach. Penelitian ini bertujuan untuk mengetahui efektivitas kemandirian fiskal dalam pengentasan kemiskinan berdasarkan prinsip ekonomi, efisiensi, efektivitas, kemandirian, dan pola hubungan daerah dan pusat. Penelitian ini menggunakan pendekatan kualitatif, data sekunder APBD 2019-2021, dan wawancara dengan melihat rumus ekonomi, efisiensi dan efektivitas, serta kemandirian pengelolaan keuangan daerah dan teknik analisisnya dengan pendekatan ekonomi syariah. Hasil penelitian menunjukkan bahwa pengelolaan keuangan Kebumen belum mampu menurunkan angka kemiskinan karena rendahnya swasembada karena masih memerlukan suntikan anggaran dari provinsi/pusat. Penelitian ini merekomendasikan bahwa APBD hendaknya mendorong gerakan pemberdayaan secara mandiri melalui pendampingan agar kelompok miskin menjadi mandiri dalam memenuhi kebutuhannya tanpa bergantung pada orang lain. Pengelolaan keuangan menggunakan pendekatan input-program, proses-hasil-evaluasi-umpan balik. Fokus pengukuran APBD menggambarkan kemandirian APBD yang diyakini dapat mengentaskan kemiskinan sebagai permasalahan rumah tangga di daerah, pendekatan ekonomi, efektivitas, efisiensi, kemandirian, dan pola hubungan dengan pendekatan ekonomi syariah.

The degree of fiscal decentralization is important in terms of economic, social, and political sustainability since it can improve social stability, especially in countries that have established strong institutions. This research disentangled the relationship between fiscal decentralization and internal conflict in 18 developing countries from 1990 to 2019. Additionally, the study assessed the importance of institutional quality in developing the fiscal decentralization-conflict nexus. The study also looked at how institutional quality affected the relationship between fiscal decentralization and conflict. The quantitative methodology relied on a panel analysis of count data. Because the dependent variable showed overdispersion, this study elected to use negative binomial regressions within the Fixed Effects (FE) framework. When democracy was examined, the data revealed that both revenue and spending decentralization had a negative and significant impact on conflict. However, when government quality was factored in, both were found to be positive and substantial predictors of conflict. Furthermore, democracy and government quality had a negative and significant effect on conflict resolution. The study also found that horizontal inequality, population, poverty, and education had a positive and significant impact on conflict, but there was no significant effect of vertical inequality. Moreover, there was a negative and significant impact of per capita income on conflict.

The motivation of this research is the surge in the integration of the digital economy (DE) and fiscal decentralization (FD) as crucial issues for countries. To maintain sustainable growth, it is important for EU to adopt sustainable development goal (SDGs) practices. However, the connection between DE, FD, and SDG practices has not been thoroughly examined in existing literature. Therefore, the objective of this study was to examine the mediating role of DE between FD and SDGs in EU. We employed a panel dataset between 2016 and 2022 from Eurostat, the Organization for Economic Cooperation and Development, and Government Finance Statistics, using a quantitative research design, and applied the structural equation model (PLS-SEM) analysis to test the hypotheses. The results indicate that FD has a significant negative effect on economic sustainability but a significant positive effect on environmental and social SDGs. In addition, FD has a significant positive effect on DE. We also found that DE has a significant positive relationship with economic and social SDGs. However, DE has a negative but significant influence on environmental sustainability. This study also proved that DE plays a mediating role between FD and Sustainability. This study contributes to theories of fiscal federalism and resource dependency. These original findings have several practical implications for policymakers and contribute to the current debate on the role of FD in SDGs through DE. hence, we recommend that policymakers prioritize the development of broadband Internet access, e-governance resources, and invest in digital skill training programs.

The purpose of this article is to investigate the new driving forces behind China's green energy and further assess the impact of green energy on climate change. The existing literature has used linear methods to investigate green energy, ignoring the non-linear relationships between economic variables. The nonparametric models can accurately simulate nonlinear relationships between economic variables. This paper constructs a nonparametric additive model and uses it to explore green energy. The empirical results show that the impact of green finance on green energy is more prominent in the later stage (a U-shaped impact). Fiscal decentralization also exerts a positive U-shaped impact, meaning that expanding local fiscal autonomy has contributed to green energy growth in the later stage. Similarly, the impact of oil prices and foreign direct investment demonstrates a positive U-shaped pattern. However, the nonlinear impact of environmental pressure displays an inverted U-shaped pattern. Furthermore, this article explores the impact of green energy on climate change and its impact mechanisms. The results exhibit green energy generates a positive U-shaped impact on climate change, meaning that the role of green energy in mitigating climate change gradually becomes prominent over time. Mechanism analysis exhibits that industrial structure and energy structure both produce a nonlinear influence on climate change. [ABSTRACT FROM AUTHOR]

The reduction of haze and carbon emissions is extremely important for promoting sustainable development, improving air quality, enhancing health, and mitigating climate change. However, there is not enough research available on the impact of fiscal decentralization in China on the management of carbon and haze reduction. In order to thoroughly examine the effects of Chinese-style fiscal decentralization on the synergy between haze reduction and carbon reduction in different provinces, this study utilizes a dynamic spatial panel Durbin model using Han-Phillips Generalized Method of Moments (GMM) estimation and a multi-scale geographically and temporally weighted regression model. Our findings indicate that the eastern region consistently takes the lead in reducing haze and achieving carbon synergy. Fiscal technology decentralization has a direct positive impact and spatial spillover effect on carbon haze synergy with significant inverted U-shaped characteristics. These effects primarily arise from the promotion of technological innovation through fiscal technology decentralization. Furthermore, the influence of decentralizing fiscal technology expenditures on the degree of synergy between haze mitigation and carbon reduction varies significantly across China's provinces, both spatially and temporally. This entails promoting coordination between fiscal decentralization and policies related to haze and carbon emission reduction and encouraging information sharing, technology exchange, and collaborative projects between different regions to create a synergistic linkage effect. This will help achieve joint development and environmental protection goals in all regions. The discoveries carry significant consequences for directing the synchronized administration of haze and carbon and can serve as a solid basis for governmental decision-making aimed at enhancing air quality and attaining carbon neutrality through collaborative actions and policies. [ABSTRACT FROM AUTHOR]

China's experience has triggered debate over a trade-off between aggregate growth and regional equity. We develop a three-region model of China where local government decisions are driven by central government tax transfer instruments. These affect local TFP dynamics and regional inequality. We find regional asymmetry in how transfers are awarded. Transfer policies pursued since the 1994 tax-sharing reform prevented a 15% rise in regional inequality, at an 8% cost to aggregate GDP. Temporarily reducing local government non-tax fees on private firms in poorer regions lowers regional inequality permanently at no aggregate growth cost, as would imposing uniformity in central transfer rules. [ABSTRACT FROM AUTHOR]

Fiscal decentralisation is a vital trend in developing the local finance system in Ukraine and EU member-states. Decentralisation processes have demonstrated their effectiveness in terms of more effective allocation, distribution, and spending of taxpayers' money. This article aims to evaluate the level of revenue fiscal decentralisation and tax autonomy in the EU member-states and Ukraine as essential priorities for ensuring the financial capacity of local self-governments and to determine how to develop local finance in the medium term. We analysed in depth the peculiarities of local budget revenues and found that state budget transfers prevailed over tax revenues from 2001 to 2022. Among the European countries, the Nordic countries, and the countries with the three-levelled budgetary system (Germany and Spain) had the highest level of fiscal decentralisation regarding their own revenues. Taking the sub-sample of Central European countries into account, the budget systems of Ukraine, the Czech Republic and Poland were the most decentralised ones. The highest level of tax autonomy characterises the Nordic and countries with the three-levelled budgetary system (Belgium and Spain). This indicator is low in Ukraine and needs to be increased in the medium term. The authors proposed ways to increase local self-governments' financial capacity: to introduce a joint model for State tax service and local self-governments in property tax administration, use the estimated value of real estate instead of the real estate area as a tax base for property taxes, expand the local tax digitalisation process. [ABSTRACT FROM AUTHOR]

Due to inadequate resource availability and environmental contamination, the Chinese government has placed a high priority on ecological civilization in recent years. Emphasis has been placed on the environmentally friendly conversion of the economy and the sustainable progress of society. China has established a fiscal decentralization system that divides financial responsibilities between the central and local governments. Due to their proximity advantage, local governments, as agents of the central government, can effectively deliver public services, optimize resource allocation, encourage innovation in green science and technology, and facilitate green growth in the region. However, local governments may exhibit myopic behaviors that impede the sustainable development of the region in their pursuit of regional growth ambitions. Therefore, this paper aims to investigate whether the institutional factor of fiscal decentralization promotes or inhibits the efficiency of green development in China. Using data from Chinese prefecture-level cities between 2010 and 2020, this paper presents the SBM-DDF model to measure the green growth efficiency ( G G E ) in cities. The study then analyzes the spatial impact of fiscal decentralization on G G E using a dynamic panel model and a dynamic SAR model. The empirical results show that China's green development level has steadily increased in recent years, and G G E reflects climbing pressure and regional differences. Secondly, increasing the vertical fiscal decentralization of local governments promotes G G E growth, while increasing fiscal freedom hinders it. Additionally, fiscal decentralization in neighboring cities also affects local G G E , with spatial spillover effects. Finally, the impact of fiscal decentralization on G G E is spatio-temporally heterogeneous. This paper expands on the research regarding the factors that affect the efficiency of green growth in China, specifically focusing on institutional factors at a theoretical level. Additionally, this paper provides targeted policy recommendations based on the aforementioned findings. These recommendations hold great practical significance for China in improving its fiscal decentralization system and achieving sustainable economic development. [ABSTRACT FROM AUTHOR]

The relationship between fiscal decentralization and the extraction of income by private agents is a constant element in the debates on territorial institutional design. Theoretical literature makes ambiguous predictions about this relationship, and it has been little studied empirically. An econometric model is estimated for a panel of data from 73 developing countries for the years 1996-2019. In general, the evidence found regarding the role of spending decentralization in a lower perception of corruption is consistent. However, a decentralization of income is related to greater corruption. In this way, possible accountability systems appear independent of the generation of own resources and transfer systems are highlighted in the control of public spending. [ABSTRACT FROM AUTHOR]

This study aims to investigate the impact of the fiscal decentralization on economic growth in the context of Pakistan. Focusing on key factors such as revenue decentralization, expenditure decentralization, own-source revenue, and fiscal balance, the study employs empirical analysis to unravel the impact of decentralization mechanisms on the country economic growth. While plugging in the Eviews, the Augmented Dickey-Fuller (ADF) test indicated that, in the beginning, all variables demonstrated non-stationary characteristics at the integrated of order zero (I(0)) level. However, through first differencing (I(1)), the variables became stationary, setting the stage for further analysis. Based on time series data set spanning the years 2000 to 2022, following the Pooled OLS estimation technique, the research reveals a positive correlation between revenue decentralization and economic growth, advocating for a judicious distribution of revenue-raising authority. Similarly, a moderate positive relationship is identified between expenditure decentralization and economic growth, emphasizing the potential benefits of local autonomy in resource allocation. The study underscores the importance of fostering self-sufficiency at the subnational level, as evidenced by the positive correlation with own-source revenue. However, a cautionary note is sounded on the negative relationship between fiscal balance and economic growth, urging policymakers to maintain fiscal discipline. The findings contribute nuanced insights and actionable recommendations for policymakers seeking to navigate the intricate dynamics of fiscal decentralization in Pakistan, providing a foundation for informed decision-making in the pursuit of sustainable economic development. [ABSTRACT FROM AUTHOR]

This research hinges upon the relationship between fiscal decentralization and life satisfaction. It contributes to the field by performing an empirical analysis focused on the case of Chile, by merging the national household survey (CASEN) with municipal level information. This analysis is based on a hierarchical empirical model, in which data from both sources are integrated. Our results show a significant positive effect of municipal level fiscal decentralization on individual subjective wellbeing. Nonetheless, we also show that said result is contingent upon residents' political representation, which is in line with the hypothesis that citizens' oversight of local authorities is a necessary condition for the effect of fiscal decentralization to emerge. From the viewpoint of how fiscally decentralized measures should be implemented in practice, above evidence suggests that said process should be accompanied by the strengthening of local residents' participation in community relevant matters. Further confirmation of this is presented in this research, by showing that residents' membership in organized groups further increases individual subjective well-being. [ABSTRACT FROM AUTHOR]

Nowadays, fiscal decentralization and strengthening local governments are welcomed among many countries. Fiscal decentralization is the transfer of expenditure responsibilities and revenue assignments to local governments. Local governments need revenue to implement local policies. In fact, the independence of local governments is directly related to their financial independence. To achieve financial independence, there is a need to define a source of revenue and give authority on how to spend it. Since the most important source of income for governments is tax, tax decentralization plays an important role in decentralizing governments financially. This paper, seeks to answer what public law bases of tax decentralization are and what mechanisms for designing an efficient decentralized tax system in which the principles of tax law are also respected exist. A review of tax decentralization from the perspective of public law shows that tax decentralization is rooted in the principles such as public participation, transparency and public oversight, public interest, equity, conformity and the distribution of tax legislative power, designing an appropriate administrative system and oversight are the most important mechanisms of tax decentralization [ABSTRACT FROM AUTHOR]

The digital economy represents a new economic form that exhibits a heavy reliance on data resources, and it has the potential to extensively affect green innovation. In this paper, the theoretical mechanism through which the digital economy affects green innovation is dissected and panel data from 278 Chinese cities covering the period of 2011 to 2019 are collected to empirically test both the quantitative and qualitative dimensions of the impact of the digital economy on green innovation. The results show the following: (1) The digital economy exerts a dual impact by both increasing quantity and improving quality in green innovation. (2) By eliminating financial restrictions, encouraging industrial collaborative agglomeration, and raising governmental environmental concerns, the digital economy exerts an influence on green innovation. (3) The relationship between the digital economy and green innovation is significantly negatively mediated by fiscal decentralization. (4) The digital economy hinders the growth of green innovation by exerting a negative spatial spillover effect on surrounding areas. (5) The digital economy has a more positive impact on green innovation in eastern cities, large cities, cities with high administrative hierarchy, and cities with strong intellectual property rights protection. Based on the conclusions of this study, we propose that the government should continue to promote the development of the digital economy in the future to fully release the innovation dividend of the digital economy, accelerate the construction of a scientific performance appraisal system to overcome government failure in the process of green innovation, and consider the differences in the development of regions to form a new pattern of synergistic green innovation between regions. In this paper, to understand how the digital economy promotes green innovation, we not only provide theoretical and empirical evidence at the city level but also provide references and insights with which governments can improve their green innovation incentive policies and optimize the design of fiscal decentralization systems for the promotion of green innovation. [ABSTRACT FROM AUTHOR]

This paper delves into the spillover effects of fiscal decentralization on access to essential social services within communes in Burkina Faso. It employs a Dynamic Spatial Durbin Model that comprehensively incorporates temporal dynamics, spatial interdependence concerning the dependent variable, and spatial interdependence concerning exogenous variables. The analysis covers 280 municipalities, which represents 80% of the municipalities in Burkina Faso, over the period 2011–2020. The findings substantiate the presence of spillover effects stemming from fiscal decentralization on the availability of fundamental social services. However, the nature of these spatial effects hinges on the particular type of fiscal resources and local public goods under consideration. Notably, both capital expenditures and decentralized cooperation resources yield short‐term and long‐term direct as well as indirect enhancements to the quality of education and accessibility to potable water. On the other hand, self‐generated revenue and operational grants augment water accessibility but bear no impact on educational quality. The outcomes put forth imply that municipal councils should concurrently bolster resource mobilization by fortifying decentralized cooperation and widening the tax base. Simultaneously, the introduction of flexible tax payment mechanisms is advisable. [ABSTRACT FROM AUTHOR]

We examine the impact of fiscal decentralization reforms on two central components of public service delivery outcomes, viz., health and education using feasible generalized least squares on a balanced panel of 18 non-special category states of India for the period 2002–2020. Given India's complex decentralization framework, intertwined with dynamic political and socioeconomic dimensions and weak institutional processes, our analysis is critical to examining the efficacy of decentralization as a policy instrument to augment the provision of public services. The novelty of our study stems not only from its longitudinal and multidimensional approach towards analyzing the effectiveness of decentralization reforms but also from its unique construction of an 'institutional quality' index that is critical for ensuring accountability in the decentralization process. Our findings underscore the positive impact of fiscal decentralization as a reformative intervention on public service delivery outcomes, highlighting the role of Indian polity and socioeconomic channels of accountability in shaping those outcomes. The study emphasizes the imperative to augment institutional quality, safeguard press freedom, enhance local government capacity, and delineate distinct functions within key policy domains for successful decentralization reforms. [ABSTRACT FROM AUTHOR]

[Display omitted] • Determinants of environmental innovations are explored. • Quantile via Movements methodology is employed for 29 OECD countries. • Increasing environmental taxation & carbon pricing boost environmental innovation. • Financial development and regional authority increase environmental innovation. • Delegating authority to regions improves environmental innovation. Environmental innovation is an integral part of sustainable development goal (SDG) 9. It also provides the foundation for green energy production, and thus, indirectly supports the accomplishment of SDG 7. Notably, the energy transition from fossil fuel to renewables is critical for achieving sustainable development and a cleaner environment. Therefore, this study explores the major driving forces of environmental innovation in 29 OECD countries from 1993 to 2019 by incorporating environmental taxation, carbon pricing policy, budget for renewable energy development and demonstration, regional authority, financial development, and globalization. The recently proposed Quantile via Movements methodology is employed to address the spiral dependence of explanatory variables and obtain results at different quantiles. The findings of Quantile via movements reveal that enhancing environmental taxation and strengthening carbon pricing policies encourage environmental innovation. Moreover, these countries should decentralize policymaking and delegate authority to regions. Alongside this, policymaking for encouraging the private sector budgets for renewable energy development and demonstration is necessary. The stringent policy regulations at the regional level can enhance the innovation of domestic industries concerning the development, adoption, and commercial competitiveness of environment-friendly technologies. Furthermore, the financial sector's development enhances environmental innovation, while globalization needs to be properly regulated. [ABSTRACT FROM AUTHOR]

Fiscal decentralization strengthens local governments' authority and expenditure responsibilities, improves the efficiency of financial resource allocation, and has a far-reaching and unique impact on local governments' expenditure behavior. The government's self-interest must be premised on the public nature, and the overexpansion of self-interest will inevitably bring a series of drawbacks and jeopardize the high-quality development of the economy. Does the incentive of fiscal decentralization to local governments increase their self-interest to a certain extent, leading to changes in the expenditure structure? This paper examines the impact of fiscal decentralization on the degree of self-interest of local governments, and the degree of self-interest of local governments on the bias of fiscal expenditure structure by using inter-provincial panel data in China from 2005 to 2020. It is found that fiscal decentralization expands the degree of self-interest of local governments, leading to a bias in the expenditure structure towards non-livelihood expenditures. [ABSTRACT FROM AUTHOR]

The socio-economic crisis in Ukraine, which has worsened over the past decade, has had a profound impact on all local communities. Local governments implementing decentralised mechanisms and anti-crisis financial measures are currently facing numerous theoretical and procedural constraints, which, although not homogeneous, have a cumulative effect. In the context of low economic potential and existing legislative constraints, local governments cannot actively manipulate consistent sources of local budget revenues (taxes) to support sustainable regional development, and therefore a coherent policy of credit and fiscal equalisation is an important aspect of ensuring the sustainability of local public finances. The purpose of the paper is to assess the correspondence between the fiscal sustainability of local budgets (with a focus on the borrowing component) and the economic sustainability of regions. Empirical studies of Ukraine's experience based on regression modelling have not found a clear direct link between the drivers of fiscal sustainability of local budgets (solvency, dependence on intergovernmental grants, stability of tax revenues) and the sustainability of socio-economic development of Ukrainian regions. In addition, in the context of the crisis and external shocks, strict adherence to the criteria of fiscal balance of local budgets undermines the ability to ensure a sustainable recovery of the regional economy, so it is important not to limit the fiscal capacity of communities by attracting local borrowings and intergovernmental grant during the crisis. [ABSTRACT FROM AUTHOR]

Thailand in 2018 became the latest developing country to impose mandatory rules on its fiscal policy that included a national limit on the accumulation of public debt and direct control of local government budgets. Such fiscal recentralization is generally assumed in the literature on multi-level finance to weaken local economic, fiscal, and policy conditions. Yet a newer emphasis in this literature asserts the potential value of central governments in steering and constraining local governments through public finance. Such central steering may strengthen rather than weaken local governments via fiscal, economic, and policy conditions. In this paper, we use the emergent theory of pro-local fiscal recentralization to examine the initial evidence, as well as the emergent opportunities, for local governments in Thailand. We find grounds for optimism that fiscal recentralization will have positive effects, and identify strategies for local governments to optimize those effects. We conclude with recommendations for research and practice on fiscal recentralization in other developing country contexts. [ABSTRACT FROM AUTHOR]

This study examines the impact of regional autonomy on fiscal independence, particularly through the ability of local governments to generate revenue without reliance on the central government. Effective governance requires a sustainable budget, and Law Number 1 of 2022 on Financial Relations Between the Central and Local Governments grants local governments the authority to impose taxes. However, the law restricts local governments to collecting only specified types of taxes, which must be established through local regulations (*Perda*), and prohibits the introduction of new tax types. The selection of tax types is contingent upon the existence of tax objects with sufficient potential to contribute to Locally-Generated Revenue (LGR) and enhance fiscal independence. This study aims to analyze the regulation of local tax types for autonomous regions and assess the implications of insufficient tax potential on fiscal decentralization. Utilizing a normative-juridical approach, with legislative, conceptual, and historical perspectives, the findings indicate that inadequate tax objects undermine fiscal decentralization by failing to significantly increase PAD. Consequently, a feasibility study is recommended to assess the potential of local taxes before their inclusion in regional regulations.