Choosing between Centralized and Decentralized Models of Tax Administration

Martínez-Vázquez, Jorge; Timofeev, Andrey

doi:10.2139/ssrn.901821

Cited by 12 publications

(8 citation statements)

References 34 publications

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“…Besides, Spain is the sixth country in the degree of authority of regional governments. 1 Different authors have recently addressed municipal budget issues, especially in the wake of the economic crisis, when not all Spanish municipalities suffered equally from the downturn (Caramés Viéitez 2005;Lopez-Laborda et al 2006;Suárez Pandiello et al 2008;Benito Pérez et al 2010;Martinez-Vazquez and Timofeev 2010;Suárez Pandiello and Fernández Llera 2012;Delgado et al 2015). Prior to the crisis, the local budgetary situation, such as the size of a municipality (as the cost of providing municipal public services is related, among others, to size population) and the obligation (or not) in the provision of services, had a significant impact on the deterioration of municipal public accounts (Portillo Navarro 2016).…”

Section: Introductionmentioning

confidence: 99%

Urban sprawl and local fiscal burden: analysing the Spanish case

2018

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Urban sprawl is rapidly occurring in many Spanish urban areas. The objective of this paper is to evaluate how the trend of building dispersion of new residential areas may be affecting the fiscal stability of local governments in Spain. The wide diversity of the characteristics of Spanish urban areas as well as the existence of very similar local fiscal structures make this case particularly interesting. After delimiting the urban areas and the spatial unit of analysis, a precise index of urban sprawl, calculated with geo-referenced digital cartography, is used. Using the spatially disaggregated information of taxes from the Spanish National Institute for Fiscal Studies allows for a measure of fiscal burden by local areas and the ability to distinguish among types of taxes. Control variables are also available at the local level from the Spanish Census and other databases. Two methods, quantile regressions and ordinary least squares, are used in order to measure not only the average change but the heterogeneity across the distribution of the local fiscal burden associated with the changes in urban sprawl, whilst controlling for other explanatory variables in the model. The results indicate that higher levels of urban sprawl imply higher local fiscal burden. By tax categories, the phenomenon of urban sprawl particularly affects both local indirect and direct taxation. These results suggest that local decision-makers should consider urban planning as one of the fundamental tools to assure longterm local fiscal sustainability.

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Section: Introductionmentioning

confidence: 99%

Urban sprawl and local fiscal burden: analysing the Spanish case

2018

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“…Like every approach this one has some drawbacks. Accountability may be adversely affected because taxpayers no longer view the tax as local because it is centrally administered and collected so that if the central government decides to alter the tax base -for example, to favor a particular industry or sector, local taxes are similarly affected (Martinez- Vazquez and Timofeev, 2010). Although this effect may be offset -in Canada, for example, the central government is required to adjust intergovernmental transfers if its changes have a marked effect on provincial revenues and provinces may, if they wish, offset federal base changes by credits and surtaxes to a limited extent -the tax base is still essentially set at the central level and the lines of accountability are somewhat confused.…”

Section: The Case For and Against Decentralizing Tax Administrationmentioning

confidence: 99%

Fiscal Decentralization and Decentralizing Tax Administration: Different Questions, Different Answers

Bird¹

2015

SSRN Journal

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The Andrew Young School of Policy Studies was established at Georgia State University with the objective of promoting excellence in the design, implementation, and evaluation of public policy. In addition to two academic departments (economics and public administration), the Andrew Young School houses seven leading research centers and policy programs, including the International Center for Public Policy. The mission of the International Center for Public Policy is to provide academic and professional training, applied research, and technical assistance in support of sound public policy and sustainable economic growth in developing and transitional economies. The International Center for Public Policy at the Andrew Young School of Policy Studies is recognized worldwide for its efforts in support of economic and public policy reforms through technical assistance and training around the world. This reputation has been built serving a diverse client base, including the World Bank, the U.S. Agency for International Development (USAID), the United Nations Development Programme (UNDP), finance ministries, government organizations, legislative bodies and private sector institutions. The success of the International Center for Public Policy reflects the breadth and depth of the in-house technical expertise that the International Center for Public Policy can draw upon. The Andrew Young School's faculty are leading experts in economics and public policy and have authored books, published in major academic and technical journals, and have extensive experience in designing and implementing technical assistance and training programs. Andrew Young School faculty have been active in policy reform in over 40 countries around the world. Our technical assistance strategy is not to merely provide technical prescriptions for policy reform, but to engage in a collaborative effort with the host government and donor agency to identify and analyze the issues at hand, arrive at policy solutions and implement reforms. The International Center for Public Policy specializes in four broad policy areas:  Fiscal policy, including tax reforms, public expenditure reviews, tax administration reform  Fiscal decentralization, including fiscal decentralization reforms, design of intergovernmental transfer systems, urban government finance  Budgeting and fiscal management, including local government budgeting, performancebased budgeting, capital budgeting, multi-year budgeting  Economic analysis and revenue forecasting, including micro-simulation, time series forecasting, For more information about our technical assistance activities and training programs, please visit our website at

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“…Th ese relations are not oft en studied by lawyers. For example, the following contributions may be mentioned: Jenkins G. P. (1996); Roberts L. (2000), Martinez-Vasquez J. and Timofeev A. (2005); Bird R. M. and Zolt E. M. (2008); Zolotare-va A., Kireeva A., Kornienko N. (2008).…”

Section: Introductionmentioning

confidence: 99%

Obtaining tax-relevant information from domestic sources by tax authorities. Russiam and international experience

Maslov¹

2019

FLR

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Th is contribution deals with the legal issues of obtaining tax-related information from the domestic sources by tax authorities. Th is article aims to confi rm or refute the hypothesis that the approaches applied to the legal regulation of obtaining taxrelevant information from domestic sources in Russia and developed countries are common. At the same time, both developed and developing countries use specifi c innovations in this area, and this experience can be applied successfully in other countries. Th e methodology of the research includes general scientifi c methods (analysis, synthesis, induction, deduction, description) as well as partial legal academic methods (interpretation of legal acts, comparative legal method). Th e countries were selected from three groups depending on the level of GDP based on purchasing-power-parity according to the IMF data to compare their experience with the Russian one. Th e author analyzes information exchange between domestic public authorities; information exchange between tax authorities and taxpayers (including tax reporting, tax audit, responsibility for violation of information exchange duties); obtaining information about a taxpayer from third persons. Th e author proved the commonality of approaches used in the regulation of information support of tax administration from domestic sources in Russia and

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Choosing between Centralized and Decentralized Models of Tax Administration

Cited by 12 publications

References 34 publications

Urban sprawl and local fiscal burden: analysing the Spanish case

Urban sprawl and local fiscal burden: analysing the Spanish case

Fiscal Decentralization and Decentralizing Tax Administration: Different Questions, Different Answers

Obtaining tax-relevant information from domestic sources by tax authorities. Russiam and international experience

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