The Challenges of Decentralization Fiscal Regulations: Experience from the Philippines

Abstract

<div><table cellspacing="0" cellpadding="0" align="left"><tbody><tr><td align="left" valign="top"><p>This research aims to understand, analyze, and detail the experience of fiscal decentralization in Indonesia and the Philippines. It explores the main challenges faced in implementing fiscal decentralization policies and valuable lessons that can guide other third countries planning to expand their local entities' fiscal authority. By comparing the experiences of the two, we can explore the similarities and differences in approaches and analyze their impact on economic development and local empowerment. The results show that decentralization in the Philippines is comprehensive and has one of Southeast Asia's most substantial legal bases. Moreover, each tier or each type of local government has a rather direct relation to the central government, especially in fiscal relationships, and is relatively independent compared to other countries in the region.</p></td></tr></tbody></table></div>

The Islamic Law-based design of regional head post-filling

“…On the contrary, this post-filling process may also consider lineage and other bases. For sure, the legal construction of this post-filling under the election mechanism has raised a debate over what underlies or dominates the legal construction of post-filling in this purview in Indonesia, leaving the standing of Islamic law questionable (Elvira et al, 2023;Yuli Isdiyanto et al, 2022). Another question is whether the construction of law regarding this post-filling as governed under the constitution is fully sourced from Islamic law, or Islamic law has not been considered at all.…”