A. Blahodarnyi, O. Barabash, A. Honcharov, M. Honcharov, V. Shatilo
{"title":"Local Self-government in European Countries: General Characteristics, Comparison and Ukrainian Realities","authors":"A. Blahodarnyi, O. Barabash, A. Honcharov, M. Honcharov, V. Shatilo","doi":"10.4335/21.3.683-706(2023)","DOIUrl":"https://doi.org/10.4335/21.3.683-706(2023)","url":null,"abstract":"This article is written to provide a general overview of the concept and principles of local self-government, in particular its role in the context of interaction with the central government. In addition, the article analyzes the features of local self-government in three EU member states and Ukraine. The leading scientific method used in the study is the formal-legal method, which allows the author to trace the relationship between the internal content and external expression (form) of state-legal phenomena and institutions. The author also seeks to apply the best European practices of local self-government to Ukraine.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":"47 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2023-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89778645","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Local Government Vertical Upward Accountability, Oversight, and the Intervention Mechanism in South Africa","authors":"Lenhard Hamza","doi":"10.4335/21.3.567-589(2023)","DOIUrl":"https://doi.org/10.4335/21.3.567-589(2023)","url":null,"abstract":"Since democratisation, South Africa has struggled to create a stable system of local governance. There are constant municipal failures. Higher levels of government have to intervene in municipalities regularly. This study, therefore, set out to assess the effect of intervention mechanisms, including preventative measures, as part of the broader accountability and oversight setting. Based on a qualitative research approach, this paper argues that both prospective and retrospective accountability forms are weak. Post-factum interventions yield only limited results. Overall, these mechanisms are not able to form stable local governments and prevent municipal failures. Ultimately, this paper infers that strengthening prospective accountability and oversight mechanisms has the capacity to increase the stability of the local governance system. This finding has important implications for developing new accountability and oversight practices in South Africa and elsewhere.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":"1 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2023-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78824508","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Significance of Blockchain Implementation in the Issuance of Land E-Certificates: Examples from Ghana and Germany","authors":"R. Subekti","doi":"10.4335/21.3.665-682(2023)","DOIUrl":"https://doi.org/10.4335/21.3.665-682(2023)","url":null,"abstract":"Indonesia has established regulations on the implementation of land e-certificate. Unfortunately, the policy has not been able to provide real protection for the people, in this case the holders of land rights and other interested parties. This study aims to analyze the significance of the blockchain implementation as a security system for land e-certificate that generate further implications such as the ease of doing business and investment index. This study is a legal study with comparative approach. The comparison used cases of Ghana and Germany as examples. The results of the study show that Indonesia should create a blockchain system, like in Germany, which regulates the provision of business and investment guarantees as the outcome of policy implementation. The policy on blockchain must formulate norms that guarantee the determination of the legal status of land owners of land right and interested parties.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":"69 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2023-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83217334","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Effects of Good Urban Governance in Achieving Resilience of Informal Settlements in Zanjan City, Iran","authors":"Esmaeil Nasiri Hendeh Khaleh, Omid Jamshidzehi Shahbakhsh, Seyedeh Yasaman Mohagheghpour","doi":"10.4335/21.3.619-636(2023)","DOIUrl":"https://doi.org/10.4335/21.3.619-636(2023)","url":null,"abstract":"The growth of urbanization created new challenges for local governments to match UN sustainable goals such as being resilient and inclusive. These goals are most unlikely in informal settlements characterized by vulnerability and rejection. This study investigates the relationship between good urban governance and the resilience of informal settlements in Zanjan City, Iran, using criteria such as participation, equity, effectiveness, accountability and security as independent variables. The data were analyzed using SPSS statistical software. Pearson correlation test and multivariate regression analysis were used to analyze the effect of the independent variable on the resilience of informal settlements in Zanjan. The results showed that all variables have a significant relationship with the dependent variable. The results of multivariate regression analysis indicated that the three variables of participation, effectiveness and accountability had a significant effect. However, the other two variables, equity and security, had a less significant effect on resilience. Five indicators of the Urban Governance Index can be used as a guiding tool for managing informal settlements.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":"7 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2023-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82530339","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Decentralisation and Human Development in Indonesia: The Importance of Local Government Capacity in Delivering Development Outputs and Outcomes","authors":"Siswidiyanto ., Rindi Ardika Melsalasa Sahputri","doi":"10.4335/21.2.393-419(2023)","DOIUrl":"https://doi.org/10.4335/21.2.393-419(2023)","url":null,"abstract":"The debate about the effect of decentralisation on the improvement of human development still exists, which led scholars to investigate the role of government capacity. This study aims to examine the impact of local government capacity on human development in Indonesia during the decentralisation reform over the period 1996-2020. Multiple regression analysis illustrates the role of local government capacity during decentralization. In this study, several human development indicators has failed to improve during the decentralization process. The failure of human development was strongly related to local government capacity to produce education, health, and economic outputs and outcomes. Our study shows how government can stimulate human development during the process of decentralisation by strengthening local government capacity.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":"96 6 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91114237","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Convergence and Divergence in Renewable Energy Frames Across the U.S. States: Semantic Topic Modeling on U.S. States’ Renewable Portfolio Standards","authors":"Junseop Shim, Chang-Gyu Kwak","doi":"10.4335/21.2.267-295(2023)","DOIUrl":"https://doi.org/10.4335/21.2.267-295(2023)","url":null,"abstract":"This study examined diversity and similarity of orientations for renewable energy policies across US states through frame analysis based on semantic topic modeling technique. More specifically, it analyzed Renewable Portfolio Standard (RPS) bills of 29 RPS adopted states. Latent Dirichlet Allocation (LDA) modeling for semantic topic analysis was applied to explore hidden meanings within text bills, as well as shared patterns of the meanings among states, by utilizing latent information of nested topic. It found two major themes of the definition of eligible renewables and implementation mechanisms, underlying the states’ RPSs substantially contributed to framing each state’s renewable energy policies. In accordance with the state’s energy situation and socio-economic interests in renewable energy, however, states’ frames for defining eligible renewables and for building implementation and compliance mechanisms differed substantially.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":"11 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75423748","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Accounting and Non-accounting Concepts of Effective Tax Rates and their Effects on Tax Planning in State-owned Companies","authors":"Goranka Knežević, Vladan Pavlović","doi":"10.4335/21.2.323-341(2023)","DOIUrl":"https://doi.org/10.4335/21.2.323-341(2023)","url":null,"abstract":"The study examines the link between different modalities of effective tax rates in state-owned entities in Serbia and how those rates can be used to distinguish between SOEs using tax planning and those not inclined to tax planning techniques. Results show that state-owned companies in Serbia owned by local municipalities and cities are using tax planning to obtain lower effective tax rates than the statutory rate, therefore, using their preferential tax status from size and ownership. The study shows that cash flow-based effective tax rates and combined tax rates are better predictors of tax planning than accounting-based effective tax rates for state-owned firms.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":"12 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82759034","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Conditional Deferral of Criminal Prosecution and Local Community","authors":"Dragana Čvorović","doi":"10.4335/21.2.369-391(2023)","DOIUrl":"https://doi.org/10.4335/21.2.369-391(2023)","url":null,"abstract":"One of the most important features of the criminal procedural legislation of the Republic of Serbia is the institute of conditional deferral of criminal prosecution as a key aspect of the principle of opportunity, which was standardized in order to create a normative basis for increasing the efficiency of criminal proceedings. The subject of the paper is an analysis of the extent of the application of the institute, both in general and in terms of the structure of some of the obligations imposed on the suspect by the public prosecutor during the deferral of criminal prosecution in the Republic of Serbia from 2019 to in 2021. The aim of the paper is to point out the exceptional importance of the institute and to point out the fact of the necessity of both the adequate normative elaboration of the institute and its adequate application.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":"1 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74919817","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"On the Legislative Reform and Citizen Perceptions for the Local Governance and Democracy as Challenges of a Post-communist Society: The Case of Albania","authors":"A. Kume","doi":"10.4335/21.2.237-265(2023)","DOIUrl":"https://doi.org/10.4335/21.2.237-265(2023)","url":null,"abstract":"The purpose of this paper is to analyze the development of legislative reforms for local self-self-government in Albania in order to identify the problems and challenges faced by a society that is developing the capacity for the functioning of local self-government whilst lacking historical experience and is under the influence of the effects of the trauma caused by the communist regime. The analysis of this legislative process and the perceptions of citizens highlights the challenges faced by the organization and functioning of local self-government in developing democracies and the need for interventions to be made in legislation for the effective functioning of representative and direct democracy at the level of local.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":"25 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72512404","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The Determinants of Fiscal Transparency in Vietnamese Local Governments","authors":"H. Thuy, Seunghoo Lim","doi":"10.4335/21.2.297-322(2023)","DOIUrl":"https://doi.org/10.4335/21.2.297-322(2023)","url":null,"abstract":"There are few studies on the determinants of fiscal transparency in Vietnamese local governments, and most of them are qualitative studies of a few special cases and do not cover theoretically relevant factors changing over time. The main objective of this study was to examine the impacts of fiscal, demographic and political factors on fiscal transparency by using a fixed-effects model on panel data from 63 local governments in Vietnam from 2017 to 2020. The results indicate that local government expenditure, taxes and population size are positively associated with fiscal transparency, while fiscal surplus and intergovernmental grants negatively affect fiscal transparency. Our empirical findings emphasize the importance of citizens’ and policymakers’ roles in supervising Vietnamese local governments’ financial information, given the existence of fiscal illusions and agency problems.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":"86 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83483614","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}