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Copyright of Journal of Research in Finance & Accounting is the property of Journal of Research in Finance & Accounting and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In the article, the authors focused on the application of the most recently introduced optional local fee in the Slovak Republic, namely the local development fee. Since 2017, the income from the fee has been a source of funding for the municipalities that have introduced it in their territory by a generally binding ordinance. The article aims to identify the position and budgetary significance of this fee and to evaluate its development in the period since its introduction, at the national level in Slovakia in comparison with the trend in the capital of Slovakia - Bratislava. The authors conclude that the fee is being imposed by a permanently rising number of municipalities and increasing incomes from the fee are observed. The importance of the fee as a source of funding was identified at a case-to-case level, even though its significance at the overall level of Slovakia is yet low. [ABSTRACT FROM AUTHOR]

US states grant their local units different levels of autonomy in several dimensions including fiscal, functional, structural, and legal discretion. This study uses a comprehensive, multidimensional measure of autonomy to test its association with the fiscal behavior of over 19,000 municipalities in the United States. Competing theoretical predictions range from significant increases in government size (Leviathan model), to no effect (median-voter model), and even smaller governments (institutional collective action model). Quantile regression analysis is implemented to test the association between autonomy and fiscal behavior for different city sizes. The empirical findings indicate that cities with more autonomy tend to spend less and have lower taxes and debt. The strength of this relationship, however, varies by city size. [ABSTRACT FROM AUTHOR]

Copyright of Administrative Science / KözigazgatásTudomány is the property of Universitas-Gyor Nonprofit Ltd. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study assesses the financial capacity of Russia's Arctic municipalities and evaluates the wages of Arctic employees working in the education and health care sectors. Research was conducted in three areas: the budget capacity of the social spheres; the standard of living and incomes of employees working in socially significant areas; and the social orientation of municipal budgets in the Russian Arctic. The author's method of assessing the participation of the state in the life of the population made it possible to formulate a number of proposals for improving the social spheres of the urban districts of the Russian Arctic. The study shows that education and health care have declined in the urban districts of the Russian Arctic, due to lower budgetary spending and a slowdown in the growth of wages. It is concluded that socially significant industries must be further developed using both budgetary and extrabudgetary resources, which could be procured through public–private partnerships. [ABSTRACT FROM AUTHOR]

The notion around the priority of arts and culture within the Saldanha Bay Municipal area has been debated for a long time – whether the municipality is lending support to the industry or making resources available to the youth who are interested in the industry. This paper investigated the priority of the arts and culture sector and industry and the development of it within the Saldanha Bay Municipal area. Literature around this topic highlighted public finance as a major source in prioritising arts and culture. The funds that derived from National Government are strategically allocated to departments and local government activities that are approved by the municipal manager under the advice of the Chief Financial Officer. The objectives of this research paper are to explain the legislative framework for arts and culture, to describe the importance of Arts and Cultural activities within the community, to explain common challenges in prioritising Arts and Culture, and to describe guidelines for prioritising arts and culture within the community. The study found that the priority of arts and culture falls within the mandate of provincial and national government and not that of local government (municipality). It is, therefore, recommended that the municipality be open and transparent, and provides the necessary information to the inhabitants of the Saldanha Bay municipal area in order to prevent them from assuming that the priority of arts and culture rests on it. [ABSTRACT FROM AUTHOR]

Copyright of Rozwój Regionalny & Polityka Regionalna is the property of Uniwersytetu im. Adama Mickiewicza (IH UAM) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Olsztyn Economic Journal is the property of Olsztyn Economic Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Scientific Journal of the Military University of Land Forces is the property of Gen. Tadeusz Kosciuszko Military Academy of Land Forces and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

An important strategic method to achieve Sustainable Development Goals faster in the country is the applying Local Economic Development approach (LED approach), for which it is necessary to have the preconditions in the country provided through decentralization processes. This paper presents: an analysis of the role of decentralization for successful implementation of the Local Economic Development approach in Georgia; a general overview of the current situation, problems and challenges in Georgia; an assessment of relevant implemented reforms and problem solving ways. Since 2010, changes have been made in all directions of decentralization in Georgia ( for political, administrative, economic and fiscal decentralization). However, despite the progress, the situation shows that many more reforms is needed to be carried out in order to involve local self-governments in the processes of local social and economic development and, moreover, to make them becoming initiators of Local Economic Development processes. It is noted that the current legislation of Georgia does not clearly separate the role of municipalities in supporting entrepreneurship and stimulating economic development at the local level, neither in their own, exclusive nor in the delegated powers of municipalities. Performing functions related to socioeconomic development depends only on the willingness, desire and initiative of the local governments. In addition, municipalities have poor property and own revenues in local budgets, and consequently, as a result of such conditions, the role of Georgian municipalities in local social and economic development is not important. Problems related to low level of institutional capacity of municipalities and low qualified human resources, which are considered as a threat of decentralization, are also a major obstacle for the applying of this holisticstrategic approach - Local Economic Development in municipalitiesof Georgia. Therefore, mitigating the threats of decentralization and implementing policies to strengthen and support the capacity of local governments will significantly increase the effectiveness of Local Economic Development policies and strategies in Georgia. [ABSTRACT FROM AUTHOR]

Copyright of Olsztyn Economic Journal is the property of Olsztyn Economic Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper offers an analysis of the mission and role of municipalities in the Czech national crisis management system. The paper clarifies the nature of population protection within the national security system accentuating resource availability. The significance of local municipal budgets as the baseline to crisis solution support within the administered area is discussed. The problem is not the system of budgets or the budgeting system itself at the level of local government. The key issue, however, is the determination of budget resources, which are primarily predetermined ex ante for the crisis prevention resolution phase. Current legislation does not address this requirement. The authors also point out the fundamental influence of local policy in the allocation of resources in the municipal budget in relation to their political preferences. Therefore, the authors of the article propose the calculation method for the standard minimum amount of financial resources allocated to coping with crises in the municipal budget at their level, as appropriate. The submitted proposal will contribute to guaranteeing a minimum level of preparedness for crisis management in ensuring the safety of all residents. [ABSTRACT FROM AUTHOR]

The paper describes one of the Italian sprawl drivers: the circle triggered by the use of urban charges to solve budget problems. From 2005 to 2018, Italian municipalities could use urban charges to solve normal budget problems: they could plan new urban areas to provide new urban charges, new building and services, and they could manage old and new services at the expense of normal budget. The planning of unnecessary urban areas was effectively influenced by budget problems. The paper illustrates this issue during a period without open data sources in order to improve land management and environmental sustainability. [ABSTRACT FROM AUTHOR]

Copyright of REMAH Journal is the property of Research & Development of Human Recourses Center (REMAH) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Economic Annals-XXI / Ekonomìčnij Časopis-XXI is the property of Institute of Society Transformation and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The implementation of fiscal decentralization in Slovakia in 2005 should have improved the financing of lower levels of government in terms of fortifying their financial autonomy, bringing the local authorities closer to citizens, etc. Indeed, the immediate period after the implementation brought excellent results, maybe thanks to the persistence of the economic expansion. However, the optimistic prospects of municipal and regional authorities were destroyed by the arrival of the financial crisis. Certain alleviation came in the period of the economic recovery. In this paper the structure of municipal revenues in the period of 2000-2017 is analysed with an emphasis on a system change presented by fiscal decentralization. An increasing trend in the municipal total revenues per capita can be observed in the monitored period. Simultaneously, as expected, results show certain principal changes in their structure which are linked to the public finance reform. Additionally, they were later affected by the financial crisis. What is important is the increase of the municipal tax revenues after 2005 with disturbance of the trend during the financial crisis. The eligible increase of received grants in the period of 2000-2004 was followed by a slight decrease after 2005, but worsening of the economic conditions in the period of 2009-2013 again required its dramatic increase. Municipal non-tax revenues seem to be resistant to economic development in Slovakia. [ABSTRACT FROM AUTHOR]

Copyright of Annales UMCS, Geographia, Geologia, Mineralogia et Petrographia is the property of Maria Curie-Sklodowska University in Lublin and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Economic Annals-XXI / Ekonomìčnij Časopis-XXI is the property of Institute of Society Transformation and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Cadernos de Gestão Pública e Cidadania is the property of Fundacao Getulio Vargas, Escola Brasileira de Administracao Publica e de Empresas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Municipal indebtedness has become a much debated issue in recent years. This paper analyzes debt development and structure for all the municipalities in the Czech Republic for the years 2001-2014 and examines the indebtedness of a selected sample of municipalities. The paper also evaluates the tools currently available to regulate municipal indebtedness. The methods and procedures used by the authors mainly involve research in professional literature and the analysis of available data on municipal indebtedness. The analysis was concerned primarily with municipalities that have been assessed in recent years as municipalities with a higher rate of economic risk by the Municipal Financial Management Monitoring system performed by the Ministry of Finance of the Czech Republic. The completed analysis suggests that municipal indebtedness is not high when compared to the public debt of the Czech Republic. Only a few municipalities are dealing with indebtedness (or over-indebtedness). Large cities are capable of fulfilling their financial obligations. [ABSTRACT FROM AUTHOR]

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The level of local budgets' financial capacity plays an important role in sustainable socio-economic development providing to the region. Financial capacity of a local budget is capability of the local governmental bodies to exercise local budget expenditures in a timely and proper way, in full conformity with their own direct authorities and delegated authorities, in order to achieve tactical and strategic objectives of social and economic development in a region through accumulating sufficient amount of financial resources. Financial capacity of the local budget consists of three components: financial potential, financial autonomy and financial sufficiency. In the article, the authors have proposed a methodology for financial capacity of the local budget evaluating by calculating the integral index, based at coefficients usage. The proposed approach is of practical importance. It allows making an adequate analysis of the local budgets' financial capacity in Ukraine, timely identify the problems, determine the causes of their occurrence, reserves and ways to improve efficiency of financial relations at the regional level. [ABSTRACT FROM AUTHOR]

Copyright of Selye e-Studies is the property of Selye e-Studies and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Intercontinental Journal of Sport Management / Revista Intercontinental de Gestão Desportiva is the property of Revista Intercontinental de Gestao Desportiva and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

A municipality's budget is a tool that significantly affects the long-term economic potential of the area. In addition, it is an important tool for the management of the municipality, in relation to the effective provision of public services for inhabitants. To ensure them, it uses the revenues that the local self-government receives from various sources. The aim of the paper is to characterize and to compare the mechanism of creating revenues of the local self-government in the Slovak and Czech Republic and, at the same time, to analyze the relationships between individual groups of local revenues in the time period 2009–2018. We analyzed the basic groups of municipal revenues: total revenues, current revenues, and capital revenues. For the analysis, we used selected mathematical–statistical methods (trend lines, correlation coefficient). Although both countries were part of one country, both have a dual model of public administration and have undergone fiscal decentralization; the structure and sources of local self-government revenues are different. However, a common attribute is the dependence of local self-government on state revenues. Tax revenues are the most important part of current budget revenues. Despite fiscal decentralization, local budget revenues are dependent on the state. In the Slovak Republic, share taxes from the state represent 74% of the total tax revenues of municipalities, and in the Czech Republic, 85% of the total tax revenues of municipalities. [ABSTRACT FROM AUTHOR]