Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/187748
Authors: 
Moldovan, Octavian
Year of Publication: 
2016
Citation: 
[Journal:] European Financial and Accounting Journal [ISSN:] 1805-4846 [Volume:] 11 [Year:] 2016 [Issue:] 3 [Pages:] 107-124
Abstract: 
As public institutions are faced with more diverse and increased community needs, significant concern arises (both in academia and practice) for the dwindling resources available at the local level and the factors which can influence local revenue mobilization. Using data for 3,227 Romanian territorial-administrative (all Romanian territorial administrative units except Bucharest - the capital city), this research compares local revenue mobilization (calculated as: effectively collected revenues, as a share of what was predicted at the beginning of the budgetary year) for the 2008 - 2011 period, trying to determine if the type of a territorial administrative unit influences its public revenue mobilization. The post hoc ANOVA showed that the type of a local institution (be it commune, city, municipality, county or sector) does not affect the level of revenue collection (proxied by collected/predicted revenues); where such relationships between these two variables were found, they were rather spurious and did not surfaced across the entire dataset.
Subjects: 
Collected vs. predicted public revenues
Financial Decentralization
Local public revenue collection/mobilization
Post Hoc ANOVA
JEL: 
H71
H72
Persistent Identifier of the first edition: 
Document Type: 
Article

Files in This Item:
File
Size
660.92 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.