Financial autonomy and consistency of central government policy towards local governments

Financial autonomy and consistency of central government policy towards local governments
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财政自主权和中央政府对地方政府政策的一致性

DOI:
10.1177/0020852309104178
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发表时间:
2009
影响因子:
2.3
通讯作者:
M. Turała
M. Turała
中科院分区:
管理学4区
文献类型:
--
作者:
L. Oulasvirta;M. Turała

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传统上,对地方政府财政自主权的实证评估主要集中在地方政府可获得的不同收入来源上。在本文中,我们将这种评价延伸到支出自主性方面,并将自主性这两个维度结合起来,对地方政府财政自主性进行综合评价。财政自主权的可操作性为评价中央政府对地方政策的一致性提供了依据。我们的方法随后被用来比较两个国家--芬兰和波兰。对于实践者来说,我们方法的关键含义是对地方政府的收入自主权和支出自主权进行系统评估,并将这两个维度结合起来,对地方政府财政自主权进行综合评估。财政自主性的测量可以作为中央政府对地方政府政策的管理工具。
Traditionally, empirical assessment of local government financial autonomy has concentrated on the different income sources available to local governments. In this article we extend such evaluation to the expenditure autonomy side and combine these two dimensions of autonomy into a comprehensive evaluation of local government financial autonomy. The operationalization of financial autonomy offers a basis for an evaluation of the consistency of central government policy towards local governments. Our approach is then used for a comparison of two countries — Finland and Poland. Points for practitioners Key implications in our approach are the systematic evaluation of both income and expenditure autonomy of local governments, and combining these two dimensions of autonomy into a comprehensive evaluation of local government financial autonomy. The measurement of financial autonomy which is developed can be used as a management tool in central government policy towards local governments.
DOI: 10.1086/257839
发表时间: 1956-01-01
影响因子: 8.2
作者:
TIEBOUT, CM
通讯作者: TIEBOUT, CM