中央转移对加纳中部地区地方政府支出行为的影响:地位重要吗?

IF 0.3 Q3 SOCIAL SCIENCES, INTERDISCIPLINARY
C. Dick-Sagoe, E. Tingum, Peter Asare-Nuamah
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引用次数: 0

摘要

财政体制激励地方政府官员依赖中央政府的转移支付来为其预算提供资金。本文考察了区级和市级地方政府官员在接受中央财政转移支付时是否表现出相同的支出行为。本文采用面板数据模型估计了2008 - 2015年加纳中部地区区、市地位地方政府的蝇纸效应。结果显示,区级和市级地方政府的支出行为存在差异,其中,市级地方政府(52.6%)比区级地方政府(44.8%)的蝇纸效应更为明显。虽然与区级地方政府相比,市级地方政府在财政上更善于筹集自有来源的收入,但财政制度的设计往往使市级地方政府更依赖中央转移支付,而不是自有来源的收入支出。这降低了提高自身来源的收入及其支出的兴趣,这种情况在赋予公民权力和参与方面对权力下放产生不利的长期影响。该研究建议中央转移支付的最佳水平,这将有助于纠正纵向和横向的不平衡,正如理论上的那样,同时促进权力下放的理想(公民赋权和参与)。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Flypaper effects of Central Transfers on the spending behaviour of Ghana’s central region local governments: Does status matter?
Fiscal system incentivises local government officials to depend on central government’s transfers to fund their budgets. This paper examines whether district and municipal status local government officials exhibit the same spending behaviour when presented with central government’s transfers. The paper uses the panel data model to estimate the flypaper effect on district and municipal status local governments in the Central Region of Ghana from 2008 to 2015. The result shows differences in spending behaviour between district and municipal status local governments, where the flypaper effect is more pronounced on municipal status local governments (52.6%) than district status local governments (44.8%). Though municipal local governments are financially better in raising own-source revenues compared to the district local governments, the design of the fiscal system tends to make municipal local governments more reliant on central transfers than on expenditure of own-source revenues. This reduces interest in raising own-source revenue and its expenditure, a situation which has an adverse long-term impact on decentralisation in terms of citizen empowerment and participation. The study recommends an optimal level of central transfers which will serve the purpose of correcting vertical and horizontal imbalances, as in theory, and at the same time promote the ideals of decentralisation (citizen empowerment and participation).
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来源期刊
Masyarakat Kebudayaan dan Politik
Masyarakat Kebudayaan dan Politik SOCIAL SCIENCES, INTERDISCIPLINARY-
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发文量
41
审稿时长
16 weeks
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