Fiscal disparities in Indonesia in the decentralization era: Does general allocation fund equalize fiscal revenues?
Fiscal disparities in Indonesia in the decentralization era: Does general allocation fund equalize fiscal revenues?
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DOI：
10.1111/rsp3.12326
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发表时间：
2020-08-25
影响因子：
1.7
通讯作者：
Rizal, Ali
中科院分区：
文献类型：
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作者：
Akita, Takahiro;Riadi, Awaludin Aji;Rizal, Ali
本研究分析了印尼地区间财政差距的水平和趋势。此外，还利用基尼系数和收入来源差异系数的分解以及泰尔指数的地区分解这两种不平等分解方法，探讨了财政差距的决定因素。由于自然资源和税基的空间分布非常不均衡，分享收入的差距很大。毫无疑问，这是印度尼西亚增加不平等的财政转移。一般拨款赠款起到了平衡财政收入的作用，但总体财政差距仍然很大。为了缩小差距，可能需要修改一般分配公式，因为它似乎有缺陷。本研究提出了一个新的分配公式。虽然短期内财政差距的缩小幅度不大，但新的公式将激励资源贫乏的地区政府增加自己的来源收入。如果将额外的自有来源收入用于地方发展，特别是教育和基础设施，就可以形成良性循环。减少财政差距的另一个选择是进一步扩大特别拨款补助金。如果政府在印度尼西亚的各个地区有效地分配特别拨款基金，它可以使特别拨款赠款成为减少不平等的财政转移。
This study analyses the level and trend of fiscal disparity among Indonesian districts. It also explores the determinants of fiscal disparity using two inequality decomposition methods: decomposition of the Gini coefficient and the coefficient of variation by revenue sources and decomposition of the Theil index by regions. Disparity in shared revenue has been large due to the very uneven spatial distributions of natural resources and tax bases. It is unambiguously an inequality-increasing fiscal transfer in Indonesia. A general allocation grant has served to equalize fiscal revenue, but overall fiscal disparity is still high. To reduce the disparity, it may be necessary to modify the general allocation formula since it appears to be defective. This study proposes a new allocation formula. Though the reduction in fiscal disparity is not substantial in the short run, the new formula would provide an incentive for resource-poorer district governments to raise their own source revenue. This could create a virtuous cycle if the additional own source revenue is used for local development, particularly education and infrastructure. Another option to reduce fiscal disparity would be the further expansion of special allocation grant. If the government allocates the special allocation fund effectively across districts in Indonesia, it could make a special allocation grant an inequality-decreasing fiscal transfer.