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Begin New Search Topic Municipalities Publication Year within 10 Years

11. El desarrollo económico local y la consolidación de la paz en contextos de ilegalidad

Author:
Gonzalo Vargas
Publication Date:
10-2018
Content Type:
Policy Brief
Institution:
Centro Interdisciplinario de Estudios sobre Desarrollo (CIDER), Universidad de los Andes
Abstract:
Consolidar trayectorias de desarrollo económico local incluyente y sostenible en los munici-pios más afectados por el conflicto es una tarea crucial para consolidar la paz en Colombia. Sin embargo, sus economías alojan un amplio espectro de actividades ilegales que afectan la sa-lud y destruyen el ambiente. En algunos municipios dichas actividades tienen una importancia marginal, pero en otros son esenciales para la economía local. La literatura internacional reco-noce que uno de los retos de la consolidación de la paz es la persistencia de economías ilegales y ofrece algunos lineamientos generales de política para enfrentarlas, por ejemplo, la impor-tancia de promover trayectorias de desarrollo que generen empleo para la mano de obra menos calificada en las zonas donde prosperan economías ilegales. En Colombia se han propuesto en-foques adaptados al contexto local, los cuales no siempre han dado frutos. Sin embargo, para formular recomendaciones basadas en evidencia es necesaria una comprensión más detallada de la relación entre economías legales e ilegales y un análisis comparado de las economías loca-les que han transitado desde economías basadas en la violencia y la ilegalidad hacia economías locales incluyentes y sostenibles.
Topic:
Local, Peace, Economic Development, Sustainability, Legal Sector, and Municipalities
Political Geography:
Colombia

12. Does public service delivery influence tax evasion? Evidence from Municipality Tax in Bangladesh

Author:
Wahid Abdallah and Zeeshan Ashraf
Publication Date:
11-2018
Content Type:
Working Paper
Institution:
BRAC Institute of Governance and Development (BIGD), Brac University
Abstract:
This paper examines the role of access to public services on tax evasion. Establishing such a link directly (for both the citizens and researchers at the micro-level) is difficult because the tax collecting authority (Finance) and the service delivery authority (e.g., Utility Services) are often different, and there are numerous services, different, administratively, qualitatively and spatially, financed from the same revenue pool. The case of municipality taxation and municipality services could be an exception since the tax collecting authority and the service delivery authority are the same. With this belief, we investigate the role of service delivery in tax evasion using a citizens’ survey conducted by BRAC Institute of Governance and Development (BIGD) in 2014. The survey collected information of citizens from 286 municipalities in Bangladesh (out of 321 municipalities and 11 large city corporations) who report their access to municipality services, details of their property holdings and municipality taxes they pay. We use details of holding properties and other citizen information to estimate the municipality tax liability of each citizen and then compare that with the actual tax payments to estimate the municipality tax evasion. The access to public services and tax evasion however are endogenously determined since greater tax evasion results in lower tax revenue, lower revenue expenditure and hence, poorer service delivery. Hence, we instrument for access to services with a regulatory intervention that has caused a rapid municipalization of urban settlements seventeen years ago, more than doubling the number of municipalities in subsequent five years. This has made significantly fewer funds available to each municipality, slowing down the infrastructural set-up and eventually poorer access to services even in 2014. We believe that this regulatory intervention is related to individual willingness to pay taxes only through access to services and tax rate, which we control for. We find that citizens with greater access to services evade less. Furthermore, in line with the literature, higher municipality tax rates are positively associated with greater tax evasion.
Topic:
Tax Systems, Public Service, Tax Evasion, and Municipalities
Political Geography:
Bangladesh and South Asia

13. Social and Cultural Aspect of Public Management

Author:
Serhii I. Chernov, Maryna M. Novikova, and Svitlana O. Gaiduchenko
Publication Date:
03-2017
Content Type:
Journal Article
Journal:
Studies of Changing Societies Journal (SCS)
Institution:
Studies of Changing Societies Journal (SCS)
Abstract:
The article deals with the potential of the systemic organizational culture in public management regarding the issues of territorial communities. The authors also give their own opinion on the sociocultural model of management processes of organizational changes in state agencies and local authorities, and also in non-governmental organizations associated with the formation of capable local communities.
Topic:
Governance, Public Management, and Municipalities
Political Geography:
Global Focus

14. Finanzas Municipales: Los casos de Caacupé y Emboscada

Author:
Raúl Monte Domecq
Publication Date:
08-2016
Content Type:
Special Report
Institution:
Centro de Análisis y Difusión de la Economía Paraguaya (CADEP)
Abstract:
El Observatorio Fiscal y Presupuestario (OFIP) del CADEP presenta un beve estudio sobre la situación de las finanzas de gobiernos locales y sus grados de dependencia de las transferencias recibidas por la administración central de gobierno. En particular se aborda la situación en el Departamento de la Cordillera tomando como estudios de caso a los municipios de Caacupé y Emboscada. En particular, Este estudio propone un análisis de las transferencias financieras del gobierno central a los gobiernos subnacionales, tales como ROYALTIES, FONACIDE y otros conceptos, su evolución en los últimos trece años y su impacto en las finanzas municipales.
Topic:
Government, Budget, Fiscal Policy, Case Study, and Municipalities
Political Geography:
South America and Paraguay