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Local Tax Reforms and Intergovernmental Fiscal Transfers Policy: The Relevance of Governance Forum

Yıl 2020, Cilt: 5 Sayı: 2, 253 - 272, 29.12.2020
https://doi.org/10.30927/ijpf.772404

Öz

This study invokes fiscal federalism literature by examining tax reforms-intergovernmental fiscal transfers policy relationships in local government. Additionally, it investigates whether the governance forum mediates that association. Employing structural equation modeling, data from eight districts, two municipalities, and 80 sub-counties in Uganda’s North-Western region were tested. For quite a long time, Uganda; an East African country, has been acclaimed for its federalism proficiency. Findings indicate that: much as tax autonomy, coordination capacity, tax inconsistency, and corruption; notable tax reforms attributes, predict transfers policy changes, governance forum plays no mediation role in the tax reforms-transfers policy set-up. Implications for theory-research-practice triangulation are discussed and future research direction has also been proposed.

Kaynakça

  • Aguinis, H. & Edwards, J. R. (2014). “Methodological wishes for the next decade and how to make wishes come true”. Journal of Management Studies, 51, pp. 143-174.
  • Ali, M., Fjeldstad, O-H. & Sjursen, I. (2013). “To pay or not to pay? Citizens’attitude towards taxation in Kenya, Tanzania, Uganda and South Africa”. World Development, 64, pp. 828-842.
  • Bauer, D. J. (2003). “Estimating multilevel linear models as structural equation models”. Journal of Educational and Behavioral Statistics, 28(2), pp. 135-167.
  • Beran, R., & Srivastava, M. S. (1985). “Bootstrap tests and confidence regions for functions of a covariance matrix”. Annals of Statistics, 13, pp. 95–115.
  • Bird, R.M. (2011). “Sub-national taxation in developing countries: A review of the literature”. Journal of International Commerce, Economics and Policy, 2(1), pp. 139-161.
  • Bird, R. & Smart, M. (2002). “Intergovernmental fiscal transfers: International lessons from developing countries”. World Development, 30(6), pp. 899-912.
  • Breton, A. & Scott, A. (1978). “The economic constitution of federal states”. Toronto University Press, Toronto, Canada.
  • Cummings, R. G., Martinez-Vazquez, J., Mckee, M. & Togler, B. (2009). “Tax morale affects tax compliance: Evidence from surveys and art factual field experiments”. Journal of Economic Behavior and Organization, 70, pp. 447-468.
  • De Mello, Jn. L. R. (1999). “Intergovernmental fiscal relations: Coordination, failures and fiscal outcomes”. Public Budgeting and Finance, 19(1), pp. 3-25.
  • Ehrhart, H. (2012). “Assessing the relationship between democracy and domestic taxes in developing countries”. Economics Bulletin, 32, pp. 551-572.
  • Keen, M. & Mansour, M. (2010). “Revenue mobilization in Sub-Saharan Africa: Challenges from international trade reforms”. Development Policy Review, 28, pp. 553- 571.
  • Moore, M. (2004). “Revenues, state formation, and the quality of governance in developing countries”. International Political Science Review, 25, pp. 297-315.
  • Morrissey, O. (2015). “Aid and domestic resource mobilization with a focus on Sub-Saharan Africa”. Oxford Review of Economic Policy, 31(3-4), pp. 447-461.
  • Preacher, K. J., Rucker, D. D. & Hayes, A. F. (2007). “Addressing moderated mediation hypotheses: Theory, methods, and prescriptions”. Multivariate Behavioral Research, 42, pp. 185-227.
  • Prichard, W. & Leonard, D. (2010). “Does reliance on income taxes build state capacity in Africa?” International Review of Administrative Sciences, 67(4), pp. 653-675.
  • Qian, Y. & Weingast, B. (1996). “China’s transition to markets: Market-preserving federalism, the Chinese Style”. Journal of Policy Reform, 1(2), pp. 149-186.
  • Shah, A. (2006). “A practitioner’s guide to intergovernmental fiscal transfers”. Revista de Economia Estadistica, Cuarta Epoca, 44(2), pp. 127-186.
  • Shankar, R. & Shah, A. (2003). “Bridging the economic divide within countries: A scorecard on the performance of regional policies in reducing regional income disparities”. World Development, 31(8), pp. 1421-1441.

Local Tax Reforms and Intergovernmental Fiscal Transfers Policy: The Relevance of Governance Forum

Yıl 2020, Cilt: 5 Sayı: 2, 253 - 272, 29.12.2020
https://doi.org/10.30927/ijpf.772404

Öz

This study invokes fiscal federalism literature by examining tax reforms-intergovernmental fiscal transfers policy relationships in local government. Additionally, it investigates whether the governance forum mediates that association. Employing structural equation modeling, data from eight districts, two municipalities, and 80 sub-counties in Uganda’s North-Western region were tested. For quite a long time, Uganda; an East African country, has been acclaimed for its federalism proficiency. Findings indicate that: much as tax autonomy, coordination capacity, tax inconsistency, and corruption; notable tax reforms attributes, predict transfers policy changes, governance forum plays no mediation role in the tax reforms-transfers policy set-up. Implications for theory-research-practice triangulation are discussed and future research direction has also been proposed.

Kaynakça

  • Aguinis, H. & Edwards, J. R. (2014). “Methodological wishes for the next decade and how to make wishes come true”. Journal of Management Studies, 51, pp. 143-174.
  • Ali, M., Fjeldstad, O-H. & Sjursen, I. (2013). “To pay or not to pay? Citizens’attitude towards taxation in Kenya, Tanzania, Uganda and South Africa”. World Development, 64, pp. 828-842.
  • Bauer, D. J. (2003). “Estimating multilevel linear models as structural equation models”. Journal of Educational and Behavioral Statistics, 28(2), pp. 135-167.
  • Beran, R., & Srivastava, M. S. (1985). “Bootstrap tests and confidence regions for functions of a covariance matrix”. Annals of Statistics, 13, pp. 95–115.
  • Bird, R.M. (2011). “Sub-national taxation in developing countries: A review of the literature”. Journal of International Commerce, Economics and Policy, 2(1), pp. 139-161.
  • Bird, R. & Smart, M. (2002). “Intergovernmental fiscal transfers: International lessons from developing countries”. World Development, 30(6), pp. 899-912.
  • Breton, A. & Scott, A. (1978). “The economic constitution of federal states”. Toronto University Press, Toronto, Canada.
  • Cummings, R. G., Martinez-Vazquez, J., Mckee, M. & Togler, B. (2009). “Tax morale affects tax compliance: Evidence from surveys and art factual field experiments”. Journal of Economic Behavior and Organization, 70, pp. 447-468.
  • De Mello, Jn. L. R. (1999). “Intergovernmental fiscal relations: Coordination, failures and fiscal outcomes”. Public Budgeting and Finance, 19(1), pp. 3-25.
  • Ehrhart, H. (2012). “Assessing the relationship between democracy and domestic taxes in developing countries”. Economics Bulletin, 32, pp. 551-572.
  • Keen, M. & Mansour, M. (2010). “Revenue mobilization in Sub-Saharan Africa: Challenges from international trade reforms”. Development Policy Review, 28, pp. 553- 571.
  • Moore, M. (2004). “Revenues, state formation, and the quality of governance in developing countries”. International Political Science Review, 25, pp. 297-315.
  • Morrissey, O. (2015). “Aid and domestic resource mobilization with a focus on Sub-Saharan Africa”. Oxford Review of Economic Policy, 31(3-4), pp. 447-461.
  • Preacher, K. J., Rucker, D. D. & Hayes, A. F. (2007). “Addressing moderated mediation hypotheses: Theory, methods, and prescriptions”. Multivariate Behavioral Research, 42, pp. 185-227.
  • Prichard, W. & Leonard, D. (2010). “Does reliance on income taxes build state capacity in Africa?” International Review of Administrative Sciences, 67(4), pp. 653-675.
  • Qian, Y. & Weingast, B. (1996). “China’s transition to markets: Market-preserving federalism, the Chinese Style”. Journal of Policy Reform, 1(2), pp. 149-186.
  • Shah, A. (2006). “A practitioner’s guide to intergovernmental fiscal transfers”. Revista de Economia Estadistica, Cuarta Epoca, 44(2), pp. 127-186.
  • Shankar, R. & Shah, A. (2003). “Bridging the economic divide within countries: A scorecard on the performance of regional policies in reducing regional income disparities”. World Development, 31(8), pp. 1421-1441.
Toplam 18 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Kamu Yönetimi
Bölüm Makaleler
Yazarlar

Paul Onyango-delewa 0000-0002-7770-6744

Yayımlanma Tarihi 29 Aralık 2020
Gönderilme Tarihi 21 Temmuz 2020
Kabul Tarihi 11 Ekim 2020
Yayımlandığı Sayı Yıl 2020 Cilt: 5 Sayı: 2

Kaynak Göster

APA Onyango-delewa, P. (2020). Local Tax Reforms and Intergovernmental Fiscal Transfers Policy: The Relevance of Governance Forum. International Journal of Public Finance, 5(2), 253-272. https://doi.org/10.30927/ijpf.772404

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