How can we measure the openness of fiscal decentralization in the country through the empirical analysis and which model is most reliable for results?
Miriam Jorgensen
First of all thank you so much for your intention. Actually, I want to measure the openness of fiscal decentralization in case of responsibilities and powers distribution of revenue collection and spending’s. Further, to make empirical analysis that, what percent of responsibilities and duties of Revenue receipts, and utilization (Expenditures) has been transfers from central government to sub national governments and Sub national government to local governments. ( For example, in case of Pakistan, The central government has more powers to collect revenue from different resources, after that, it is being transferred to mid-term government in the Head of Divisible Pool, Straight Transfers, Public sector projects, loans and etc) So in the case how can we measure the gap of revenue and expenditure at different level of government, this gap know as openness of the system.
Good morning,
Maybe you could study the Spanish case. We have an organic law of financing of the autonomous communities in which it is defined that taxes cede the state to the autonomous communities so that they are collected and managed by them, and of those that the power controls the state, that percentage of the collected in each community is the latter.
The law is called "
Ley 22/2009, de 18 de diciembre, por la que se regula el sistema de financiación de las Comunidades Autónomas de régimen común y Ciudades con Estatuto de Autonomía y se modifican determinadas normas tributarias"
Here you can get an article: https://repositorio.unican.es/xmlui/handle/10902/12695
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