Ocenjevanje učinkov finančnih sredstev na zdravje javnih financ lokalne samouprave: s poudarkom na posebnih dotacijah in nedavčnih prihodkih
DOI:
https://doi.org/10.4335/18.1.71-93(2020)Ključne besede:
posebne dotacije, nedavčni prihodki, zdravje javnih financ, lokalna samouprava, KorejaPovzetek
Zdravje javnih financ lokalnih samouprav je tema, ki zelo zanima tako šolnike kot tudi izvajalce. V tej raziskavi smo preučili, kako so posebne dotacije in nedavčni prihodki vplivali na finančno stabilnost korejskih lokalnih samouprav v petletnem obdobju od leta 2009 do leta 2013. S panelno regresijo je bilo ugotovljeno, da so posebne dotacije zmanjšale zdravje javnih financ, ki je bilo izmerjeno kot javni dolg in finančna neodvisnost lokalnih samouprav, vključenih v to raziskavo. Poleg tega se je z dvigom nedavčnih prihodkov v absolutnem smislu finančna neodvisnost na začetku zmanjšala, preden se je v določenem trenutku ponovno dvignila. Lokalne samouprave smo tudi razdelili v tri skupine (nizka, srednja, visoka) glede na njihov javni dolg in finančno neodvisnost. Posebne dotacije in nedavčni prihodki so imeli pomemben, toda različen vpliv na zdravje javnih financ lokalnih samouprav, odvisno od ravni finančne neodvisnosti, medtem ko splošne dotacije niso imele statistično pomembnih učinkov na lokalne samouprave z bodisi nizkim javnim dolgom ali nizko finančno neodvisnostjo.
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