Revenues of Municipalities as a Tool of Local Self-Government Development (Comparative Study)

Papcunová, Viera; Hudáková, Jarmila; Štubňová, Michaela; Urbaníková, Marta

doi:10.3390/admsci10040101

Cited by 8 publications

(6 citation statements)

References 22 publications

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“…This position is also confirmed in the following scientific works. Thus, Papcunová et al (2020) note that local self-government refers to specific institutions or organisations established by national constitutions (Brazil, Denmark, France, India, Italy, Japan, Sweden), state constitutions (Australia, USA), ordinary legislation of the highest level of the central government (New Zealand, United Kingdom, most countries), provincial or state legislation (Canada, Pakistan) or under the executive branch (China) to provide a number of specific services in a relatively small geographically defined area. Local governance is a broader concept and is defined as the formulation and implementation of collective action at the local level.…”

Section: Discussionmentioning

confidence: 99%

Organisation of local self-government in the Republic of Azerbaijan

2023

Futurity Economics&Law

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The relevance of the study lies in the fact that local self-government is the foundation of the life of the citizens of the Republic of Azerbaijan and one of the main foundations of any democratic system. The purpose of this study is to establish the constitutional and legal content and forms of interaction between the state authorities and local self-government at the present stage of development of the Republic of Azerbaijan. To achieve the research objective, the author used general theoretical and special legal methods. The main result of the study is the argumentation of the position that interaction between public authorities and local self-government should be considered as a joint activity based on the provisions of the Constitution of the Republic of Azerbaijan, its laws and by-laws, and carried out in certain directions and forms. Achieving this goal involves setting and solving such a research task as analysing the main trends in the development of local self-government at the present stage, forms, and mechanisms of interaction between local self-government bodies and the bodies of the state power structure of a subject of the Republic of Azerbaijan, on the one hand, and the local population at the regional level, on the other. The study used both general scientific methods of research (logical analysis and synthesis, induction and deduction, abstraction and descent from the abstract to the concrete, and the method of identification) and private (so-called traditional) methods of social sciences (the method of structural and functional analysis, and the institutional method). The conclusion of the study is the argumentation of the position that in Azerbaijan, as in other post-Soviet countries, the problem of relations between state and municipal authorities is quite relevant since local self-government has always been an attribute of a democratic society and a form of self-organisation of the population to solve local problems. In addition, local self-government in Azerbaijan is recognised as an equal and independent form of government, which is also confirmed by the results of the study. The study also substantiates specific proposals for improving the functioning of the local self-government system in the Republic of Azerbaijan, which will contribute to increasing the efficiency of its implementation at the regional level.

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Section: Discussionmentioning

confidence: 99%

Organisation of local self-government in the Republic of Azerbaijan

2023

Futurity Economics&Law

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“…The study identified professional competence, organizational independence, and career advancement as factors with statistically significant positive relationships to internal audit effectiveness, while top management support showed no effect on the internal audit effectiveness. Papcunová et al (2020) conducted a comparative analysis of the local government revenue generation mechanisms in Slovakia and the Czech Republic, underscoring the reliance on state revenues, particularly on tax-based sources. Yurniwati and Rizaldi (2015) delved into the control environment within the government internal control system in Indonesia, stressing the imperative of fostering a positive and transparent control environment for successful implementation.…”

Section: Literature Reviewmentioning

confidence: 99%

Enhancing Internal Control Mechanisms in Local Government Organizations: A Crucial Step towards Mitigating Corruption and Ensuring Economic Development

Boufounou,

Eriotis,

Kounadeas

et al. 2024

Economies

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Corruption poses a significant challenge to economic development and governance worldwide, with its detrimental effects permeating various levels of society. In the context of Greece, where corruption has been a longstanding issue, the role of internal audit mechanisms within local government organizations (LGOs) emerges as paramount. This paper presents a comprehensive analysis of the internal control landscape within LGO revenue departments, focusing on factors influencing its effectiveness and proposing strategies for improvement. Drawing upon survey data and regression analyses, this study highlights the crucial role of robust internal control mechanisms in combating corruption and fostering economic development. The findings underscore the importance of competent personnel, legislative compliance, interdepartmental collaboration, and technology utilization in enhancing internal control practices. Despite existing legislation, gaps in internal control implementation persist, including understaffing, inadequate procedures, and limited access to information. This study emphasizes the transformative potential of effective internal audit measures in mitigating corruption at the local level, thereby contributing to broader economic growth and societal well-being. Recommendations for strengthening the internal control structures within LGOs include the formal establishment of internal audit functions, adherence to professional standards, and the promotion of information system utilization. By addressing the corruption and inefficiencies within LGOs, this research underscores the pivotal role of institutional effectiveness in promoting transparency, accountability, and sustainable economic progress.

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“…In addition, it is an important tool for the management of the municipality, in relation to the effective provision of public services for inhabitants. To ensure them, it uses the revenues that the local self-government receives from various sources (Papcunova et al 2020). Bhiwandi Nizampur Municipal Corporation has many opportunities to invest in various areas.…”

Section: Conclusion and Policy Implicationsmentioning

confidence: 99%

Financing the Socioeconomic Infrastructure Facilities in Municipal Corporation: A Case Study Of Bhiwandi- Nizampur Municipal Corporation, India

Rode

2022

ARAS

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Every municipal corporation must increase revenue and capital receipts and reduce its expenditure. But in Bhiwandi-Nizampur Municipal Corporation, the revenue receipts are decreasing due to local body tax, grants, rent from other fixed assets. Revenue expenditure is increasing because of salary and allowances to staff, administrative expenses, communication expenses, fees, advertising, repair of roads, computer equipment’s, furniture, and transfer from schemes. Capital receipts have decreased due to grants contribution from state and central government, loans, and other liabilities. The capital expenditure is increasing due to contribution of municipal buildings, electrification and street lighting, vehicles. Municipal corporation must find alternative sources of revenue. It must increase the entertainment tax, user fees of various services and rent of municipal buildings and properties. It must reduce expenditure on vehicle allowances and maintenance. The municipal corporation must increase capital expenditure on information technology, roads, street light, water supply, and sanitation. Public-private partnership is important to raise capital to finance various socioeconomic infrastructure projects. State government must invest in various projects to improve standard of living of people in corporation.

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Revenues of Municipalities as a Tool of Local Self-Government Development (Comparative Study)

Cited by 8 publications

References 22 publications

Organisation of local self-government in the Republic of Azerbaijan

Organisation of local self-government in the Republic of Azerbaijan

Enhancing Internal Control Mechanisms in Local Government Organizations: A Crucial Step towards Mitigating Corruption and Ensuring Economic Development

Financing the Socioeconomic Infrastructure Facilities in Municipal Corporation: A Case Study Of Bhiwandi- Nizampur Municipal Corporation, India

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