Local Government Revenue Mobilisation in Anglophone Africa

Fjeldstad, Odd‐Helge; Heggstad, Kari K.

doi:10.2139/ssrn.2408608

Cited by 42 publications

(68 citation statements)

References 19 publications

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“…There is a view that transfer funds from the central government reduce the motivation of local governments to increase revenues from regional potential, including local taxes (Tewodaj, Benin & Cudjoe, 2009;Wijaya, 2019;Budiandru & Ulhaq, 2017). Another view in an effort to increase local financial independence is determined by the existence of different levels of coercion in various regions to the public to pay taxes (Fjeldstad & Heggstad, 2012).…”

Section: B Discussionmentioning

confidence: 99%

Local Own Revenue, Decentralization and Local Financial Independent

Sari

Muzaki

Mulyatini

et al. 2019

jmi

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The regional autonomy system provides an opportunity for regions in the territory of Indonesia to utilize their sources of income independently so that the implementation of development in the regions does not only rely on finance from the central government. In this study, we are of the opinion that regions that are able to optimize their local own revenue will have an impact on increasing local financial independence. Local financial independence is the ability of a region to finance development in its area. Our other opinion assumes that the relationship between localown revenue and the local financial independence can be strengthened by the implementation of decentralization. With good decentralization, local governments are more transparent in providing all information to the public, can increase accountability because public services are getting closer, local governments can take strategic decisions, improve fiscal management, improve economic growth and market security. The new contribution of this study is related to the literature of the merging of the relationship between local own revenue, decentralization, and local financial independence that was built through Moderated Regression Analysis (MRA) evidence in one of the regions in Indonesia, namely Ciamis. The results of the study show that regional local own revenues influence local financial independence. Meanwhile, decentralization which is proxied using local government expenditures is able to strengthen the relationship of local own revenues to local financial independence. So it can be concluded that the effective implementation of decentralization is able to encourage an increase in regional income that comes from its own sources to realize financial independence in the region. Keywords—Decentralization, Local Financial Independent, Local Own Revenue. Abstrak Sistem otonomi daerah memberikan kesempatan kepada daerah-daerah di wilayah Indonesia untuk memanfaatkan sumber-sumber pendapatannya secara mandiri agar pelaksanaan pembangunan di daerah tidak hanya mengandalkan keuangan yang berasal dari pemerintah pusat. Dalam studi ini, kami berpendapat bahwa daerah yang mampu mengoptimalkan pendapatan asli daerahnya akan berdampak terhadap meningkatnya kemandirian keuangan daerah. Kemandirian keuangan daerah adalah kemampuan suatu daerah dalam membiayai pembangunan di daerahnya. Pendapat kami lainnya menganggap bahwa hubungan pendapatan asli daerah dengan kemandirian keuangan daerah dapat diperkuat oleh pelaksanaan desentralisasi yang baik. Dengan desentralisasi yang baik maka pemerintah daerah lebih transparan dalam memberikan semua informasi kepada publik, dapat meningkatkan akuntabilitas karena pelayanan publik menjadi lebih dekat, pemerintah daerah dapat mengambil keputusan yang strategis, meningkatkan manajemen fiscal, meningkatkan pertumbuhan ekonomi dan keamanan pasar. Kontribusi baru dari studi ini adalah menyangkut literature penggabungan hubungan antara pendapatan asli daerah, desentralisasi, dan kemandirian keuangan daerah yang dibangun melalui Moderated Regression Analysis (MRA) bukti pada salah satu daerah di Indonesia, yaitu Ciamis. Hasil studi menunjukan bahwa pendapatan asli daerah berpengaruh terhadap kemandirian keuangan daerah. Sementara itu desentralisasi yang diproksi menggunakan pengeluaran pemerintah daerah mampu memperkuat hubungan pendapatanasli daerah terhadap kemandirian keuangan daerah. Jadi dapat disimpulkan bahwa pelaksaksanaan desentralisasi yang efektif mampu mendorong peningkatan pendapatan daerah yang berasal dari sumber-sumbernya sendiri untuk mewujudkan kemandirian keuangan di daerah. Kata kunci—Desentralisasi, Kemandirian Keuangan Daerah, Pendapatan Asli Daerah.

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Section: B Discussionmentioning

confidence: 99%

Local Own Revenue, Decentralization and Local Financial Independent

Sari

Muzaki

Mulyatini

et al. 2019

jmi

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“…The phenomenon of local government dependence on funding from the central government is a common phenomenon in many other countries as Fjeldstad & Heggstad (2012) summarized. Some experts such as Bird (2010), Boadway and Shah (2009), Boex and Martinez Vazquez (2006) state local governments generally depend on transfers from the higher levels of government (Fjeldstad & Heggstad, 2012). However, the regions still have to provide public services with the existing funds.…”

Section: Conceptual Models Of the Systemmentioning

confidence: 99%

Fiscal Health in Local Government Based on Soft System

Suryawati

Suryono

Saleh

et al. 2018

jejak

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The purpose of this paper is to identify problems and construct a conceptual model related to the local fiscal health condition. The local fiscal health condition is highly dependent on many factors, indicating that local finance is a complex, systemic and unstructured process. The main emphasis in this research is that the researchers attempt to explore the problem situation with the interpretive and naturalistic approach toward the local fiscal health condition and to study, understand, and interpret the meaning of phenomenon. This study uses a soft system methodology (SSM) that is a systemic approach to describe unstructured issues with a structured approach. The successful conceptual model constructed in this research is the survival mechanism of revenues and expenditures model. The results of this study indicate that the main problem of fiscal health condition is from both revenues and expenditures. Revenues problem is indicated by the low local fiscal independence, while expenditures problem is by the high indirect personnel expenditures. The location taken as the unit of analysis was Bondowoso Regency, East Java, Indonesia with the consideration that Bondowoso Regency is one of the four underdeveloped regencies in East Java Province.

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“…Improved tax administrations might boost the revenue from 0.5 to 5% on average, based on realistic assumptions made by Bahl et al (2013): it might rise, for example, from 34$ to 136$ per capita in Chile, from 14$ to 139$ in Malaysia and from 29$ to 158$ in Latvia. The constraints are: absence of property registers, valuation rolls and street addresses which make revenue collection weak (Fjellstad and Heggstad, 2012).…”

Section: Missing Tax Revenues Hamper Governancementioning

confidence: 99%

Informal economies, state finances and surveyors

Molen

2016

Survey Review

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All countries host informal economies, sometimes even exceeding the size of the formal economy. Living in the informal economy means for citizens that they and their activities are invisible for the government. Governments miss information about which people live in their country and what economically happens. They miss relevant data to develop policies, to monitor implementation and to levy taxes for generating budget. This hampers good governance and state building. This paper analyses the problem, and argues that when surveyors would expand their capacity for administration of land to other recordable subjects and objects, they can contribute to a solution.

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Local Government Revenue Mobilisation in Anglophone Africa

Cited by 42 publications

References 19 publications

Local Own Revenue, Decentralization and Local Financial Independent

Local Own Revenue, Decentralization and Local Financial Independent

Fiscal Health in Local Government Based on Soft System

Informal economies, state finances and surveyors

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