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The Role of Decentralization in the Formation of the Budget System in a Federal State

Author

Listed:
  • Tatiana Sumskaya

    (Novosibirsk State University of Economics and Management, Russia)

Abstract

The article analyses the opportunities of budget decentralization in the light of forming and functioning of local self-government system. The author presents factors, determining a correlation between centralization and decentralization. Great attention is paid to the principles of expenditures responsibilities demarcation, to the problem of fixing tax revenues and to variants of regulation of vertical and horizontal inequalities in state budget system. The article exposes the role of local self-government as basis of federal state system. In conclusion, the author proposes a revenues structure on local and regional level with variant of local taxation system.

Suggested Citation

  • Tatiana Sumskaya, 2017. "The Role of Decentralization in the Formation of the Budget System in a Federal State," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 293-306, June.
    • Handle: RePEc:nwe:eajour:y:2017:i:2:p:293-306
    as

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    References listed on IDEAS

    as
    1. Roy Bahl, 1999. "Implementation Rules For Fiscal Decentralization," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper9901, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Khaleghian, Peyvand, 2003. "Decentralization and public services : the case of immunization," Policy Research Working Paper Series 2989, The World Bank.
    3. John Joseph Wallis & Wallace E. Oates, 1988. "Decentralization in the Public Sector: An Empirical Study of State and Local Government," NBER Chapters, in: Fiscal Federalism: Quantitative Studies, pages 5-32, National Bureau of Economic Research, Inc.
    4. Harvey S. Rosen, 1988. "Fiscal Federalism: Quantitative Studies," NBER Books, National Bureau of Economic Research, Inc, number rose88-1.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Jorge MEIRA COSTA, 2018. "Participatory Budgeting (Portugal) as a marshalling legal process to formally and democratically defining European Monetary System and Policy," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 279-295, June.

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    More about this item

    Keywords

    federalism; budget decentralization; vertical and horizontal inequalities; budget revenues and expenditures; local self-government; local budget; intergovernmental fiscal relations;
    All these keywords.

    JEL classification:

    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures

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