Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/313455 
Erscheinungsjahr: 
2022
Quellenangabe: 
[Journal:] Journal of Banking and Financial Economics (JBFE) [ISSN:] 2353-6845 [Issue:] 17 [Year:] 2022 [Pages:] 42-59
Verlag: 
University of Warsaw, Faculty of Management, Warsaw
Zusammenfassung: 
The association of local and regional self-government is examined in regard to the decentralization of state administration. This study extrapolated data from 36 Organisation for Economic Cooperation and Development (OECD) countries and analyzed whether decentralization of the state assists in economic growth and development. Administrative decentralization is explored through defining a precedence from the literature. A systematic literature review was conducted and macroeconomic OECD data using nominal gross domestic product was analyzed for the period of 1995-2018. The results confirmed that decentralization does not positively correlate with the level of tax independence of local government and, in eff ect, is not an advantage. Territorial administration is highlighted throughout the paper as a key factor behind tax autonomy in relation to fiscal decentralization levels.
Schlagwörter: 
state administration
self-government
public finance
tax autonomy
general government tax revenue
federal law
JEL: 
E7
F3
O1
O11
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