Politična ekonomija davčnega izenačevanja: primer Hrvaške
DOI:
https://doi.org/10.4335/15.2.155-173(2017)Ključne besede:
davčno izenačevanje, medvladni transferji, delitev davčnih prihodkov, podpora centralne ravni upravljanja, politična ekonomija, HrvaškaPovzetek
Zaradi neučinkovitosti pri zmanjševanju davčnih neenakosti je bila nedavno izvedena reforma hrvaškega sistema davčnega izenačevanja. Pred tem so kriteriji za uporabo instrumentov davčnega izenačevanja temeljili na statusu enot lokalnih ravni upravljanja na območjih posebnega državnega interesa in na hribovitih ter goratih območjih. Namen tega prispevka je proučiti razmerje med uporabo instrumentov izenačevanja in politično strukturo enot lokalnih ravni upravljanja v letu 2010. Raziskava je pokazala statistično pomemben odnos med političnim usklajevanjem lokalnih in centralne ravni upravljanja ter preferenčnim statusom na območjih posebnega državnega interesa in delitvijo podpore prek obračuna dohodnine.
Literatura
Arulampalam, W., Dasgupta, S., Dhillon, A. & Dutta, B. (2009) Electoral goals and center-state transfers: a theoretical model and empirical evidence from India, Journal of Development Economics, 88(1), pp. 103–119.
Bajo, A. & Bronić, M. (2007) Assessments of the effectiveness of the Croatian fiscal equalisation model, Financial Theory and Practice, 31(1), pp. 1-26.
Bajo, A. & Primorac, M. (2015) Fifteenth amendments to the Local Government Unit Financing Act. Press Release 84 (Zagreb: Institute of Public Finance).
Bajo, A. & Primorac, M. (2014) New tax revenue distribution between central government and units of local and regional self-government in Croatia. Press Release 72 (Zagreb: Institute of Public Finance).
Baskaran, T. & Hessami, Z. (2014) Political Alignment and Intergovernmental Transfers in Parliamentary Systems: Evidence from Germany. University of Konstanz, Department of Economics, Working Paper Series 2014-17 (Konstanz: University of Konstanz).
Boex, J. & Martinez-Vazquez, J. (2005) The Determinants of the Incidence of Intergovernmental Grants: A Survey of the International Experience. Andrew Young School of Policy Studies Research Paper Series, no. 06-52 (Atlanta: Andrew Young School of Policy Studies).
Brollo, F. & Nannicini, T. (2012) Tying your enemy’s hands in close races: the politics of federal transfers in Brazil, American Political Science Review, 106(4), pp. 742–761.
Bronić, M. (2010) Evaluating the current equalization grant to counties in Croatia, Financial Theory and Practice, 34(1), pp. 25-52.
Capuno, J. (2013) Transfers-induced gerrymandering under decentralization in the Philippines, Lex localis - Journal of Local Self-Government, 11(3), pp. 409-429.
Cox, G. W. & McCubbins, M. D. (1986) Electoral Politics as a Redistributive Game, Journal of Politics, 48(2), pp. 370-389.
Curto-Grau, M., Solé-Ollé, A. & Sorribas-Navarro, P. (2012) Partisan targetting of inter-governmental transfers and state interference in local elections: evidence from Spain, IEB Working Paper 2012/31 (Barcelona: University of Barcelona).
Čavrak, V. (2003) Sustainable Development of Croatian Rural Areas. [Održivi razvoj ruralnih područja Hrvatske], The Proceedings of Zagreb Faculty of Economics and Business, 1, pp. 61-77.
Dixit, A. & Londregan, J. (1996) The determinants of success of special interests in redistributive politics, Journal of Politics, 58(4), pp. 1132-1155.
Grossman, P. (1994) A political theory of intergovernmental grants, Public Choice, 78(3-4), pp. 295-303.
Johansson, E. (2003) Intergovernmental grants as a tactical instrument: empirical evidence from Swedish municipalities, Journal of Public Economics, 87(5-6), pp. 883-915.
Jurlina Alibegović, D. (2006) Intergovernmental Finance and Fiscal Equalization in Croatia. In G. Peteri, ed., Fiscal Equalization in South Eastern Europe (Budapest: Fiscal Decentralization Initiative for Central and Eastern Europe).
Khemani, S. (2003) Partisan Politics and Intergovernmental Transfers in India, working Paper no. 3016, Development Research Group, The World Bank (Washington DC: The World Bank).
Kraemer, M., (1997) Intergovernmental Transfers and Political Representation: Empirical Evidence from Argentina, Brazil and Mexico. Inter-American Development Bank Working Paper 345 (Washington DC: Inter-American Development Bank).
León-Alfonso, S. (2007) The Political economy of fiscal decentralization: bringing politics to the study of intergovernmental transfers (Barcelona: Institut d'Estudis Autonòmics).
Levitt, S. & Snyder, J. (1995) Political parties and the distribution of federal outlays, American Journal of Political Science, 39(4), pp. 958-80.
Lindbeck, A. & Weibull, J. (1987) Balanced budget redistribution as the outcome of political competition, Public Choice, 52(3), pp. 273-297.
Litschig, S. (2012) Are rules-based government programs shielded from special-interest politics? Evidence from revenue-sharing transfers in Brazil, Journal of Public Economics, 96(11-12), pp. 1047–1060.
Mačkić, V. (2014) Political budget cycles at the municipal level in Croatia, Financial theory and practice, 38(1), pp. 1-35.
Meyer, S. & Naka, S. (1999) The Determinants of Japanese Local-Benefit Seeking, Contemporary Economic Policy, 17(1), pp. 87-96.
Primorac, M. (2015) The Effectiveness of Fiscal Equalization in Croatia, Economic Research-Ekonomska Istraživanja, 28(1), pp. 299-311.
Primorac, M. (2014) The Restructuring of Fiscal Equalization System in Croatia, Proceedings of Rijeka Faculty of Economics: Journal of Economics and Business, 32(2), pp. 213-232.
Sato, M. (2007) The Political Economy of Interregional Grants, In: Boadway, R. & Shah, A. (eds.) Intergovernmental Fiscal Transfers: Principles and Practice (Washington, D.C.: The World Bank), pp. 173-201.
Simon-Cosano, P., Lago-Peñas, S. & Vaquero, A. (2014) On the Political Determinants of Intergovernmental Grants in Decentralized Countries: The Case of Spain, Publius, 44(1), pp. 135-156.
Solé-Ollé, A. & Sorribas-Navarro, P. (2008) Does partisan alignment affect the electoral reward of intergovernmental transfers? CESifo Working Paper no. 2335 (Munich: CESifo).
Sorensen, R. (2003) The political economy of intergovernmental grants: The Norwegian case, European Journal of Political Research, 42(2), pp. 163-195.
Timmons, J. F. & Broid, D. (2013) The Political Economy of Municipal Transfers: Evidence from Mexico, Publius, 43(4), pp. 551-579.
Veiga, L. G. & Pinho, M. M. (2005) The Political Economy of Portugese Intergovernmental Grants. NIPE Working Paper, no. 8 (Braga: NIPO).
Bajo, A. & Bronić, M. (2007) Assessments of the effectiveness of the Croatian fiscal equalisation model, Financial Theory and Practice, 31(1), pp. 1-26.
Bajo, A. & Primorac, M. (2015) Fifteenth amendments to the Local Government Unit Financing Act. Press Release 84 (Zagreb: Institute of Public Finance).
Bajo, A. & Primorac, M. (2014) New tax revenue distribution between central government and units of local and regional self-government in Croatia. Press Release 72 (Zagreb: Institute of Public Finance).
Baskaran, T. & Hessami, Z. (2014) Political Alignment and Intergovernmental Transfers in Parliamentary Systems: Evidence from Germany. University of Konstanz, Department of Economics, Working Paper Series 2014-17 (Konstanz: University of Konstanz).
Boex, J. & Martinez-Vazquez, J. (2005) The Determinants of the Incidence of Intergovernmental Grants: A Survey of the International Experience. Andrew Young School of Policy Studies Research Paper Series, no. 06-52 (Atlanta: Andrew Young School of Policy Studies).
Brollo, F. & Nannicini, T. (2012) Tying your enemy’s hands in close races: the politics of federal transfers in Brazil, American Political Science Review, 106(4), pp. 742–761.
Bronić, M. (2010) Evaluating the current equalization grant to counties in Croatia, Financial Theory and Practice, 34(1), pp. 25-52.
Capuno, J. (2013) Transfers-induced gerrymandering under decentralization in the Philippines, Lex localis - Journal of Local Self-Government, 11(3), pp. 409-429.
Cox, G. W. & McCubbins, M. D. (1986) Electoral Politics as a Redistributive Game, Journal of Politics, 48(2), pp. 370-389.
Curto-Grau, M., Solé-Ollé, A. & Sorribas-Navarro, P. (2012) Partisan targetting of inter-governmental transfers and state interference in local elections: evidence from Spain, IEB Working Paper 2012/31 (Barcelona: University of Barcelona).
Čavrak, V. (2003) Sustainable Development of Croatian Rural Areas. [Održivi razvoj ruralnih područja Hrvatske], The Proceedings of Zagreb Faculty of Economics and Business, 1, pp. 61-77.
Dixit, A. & Londregan, J. (1996) The determinants of success of special interests in redistributive politics, Journal of Politics, 58(4), pp. 1132-1155.
Grossman, P. (1994) A political theory of intergovernmental grants, Public Choice, 78(3-4), pp. 295-303.
Johansson, E. (2003) Intergovernmental grants as a tactical instrument: empirical evidence from Swedish municipalities, Journal of Public Economics, 87(5-6), pp. 883-915.
Jurlina Alibegović, D. (2006) Intergovernmental Finance and Fiscal Equalization in Croatia. In G. Peteri, ed., Fiscal Equalization in South Eastern Europe (Budapest: Fiscal Decentralization Initiative for Central and Eastern Europe).
Khemani, S. (2003) Partisan Politics and Intergovernmental Transfers in India, working Paper no. 3016, Development Research Group, The World Bank (Washington DC: The World Bank).
Kraemer, M., (1997) Intergovernmental Transfers and Political Representation: Empirical Evidence from Argentina, Brazil and Mexico. Inter-American Development Bank Working Paper 345 (Washington DC: Inter-American Development Bank).
León-Alfonso, S. (2007) The Political economy of fiscal decentralization: bringing politics to the study of intergovernmental transfers (Barcelona: Institut d'Estudis Autonòmics).
Levitt, S. & Snyder, J. (1995) Political parties and the distribution of federal outlays, American Journal of Political Science, 39(4), pp. 958-80.
Lindbeck, A. & Weibull, J. (1987) Balanced budget redistribution as the outcome of political competition, Public Choice, 52(3), pp. 273-297.
Litschig, S. (2012) Are rules-based government programs shielded from special-interest politics? Evidence from revenue-sharing transfers in Brazil, Journal of Public Economics, 96(11-12), pp. 1047–1060.
Mačkić, V. (2014) Political budget cycles at the municipal level in Croatia, Financial theory and practice, 38(1), pp. 1-35.
Meyer, S. & Naka, S. (1999) The Determinants of Japanese Local-Benefit Seeking, Contemporary Economic Policy, 17(1), pp. 87-96.
Primorac, M. (2015) The Effectiveness of Fiscal Equalization in Croatia, Economic Research-Ekonomska Istraživanja, 28(1), pp. 299-311.
Primorac, M. (2014) The Restructuring of Fiscal Equalization System in Croatia, Proceedings of Rijeka Faculty of Economics: Journal of Economics and Business, 32(2), pp. 213-232.
Sato, M. (2007) The Political Economy of Interregional Grants, In: Boadway, R. & Shah, A. (eds.) Intergovernmental Fiscal Transfers: Principles and Practice (Washington, D.C.: The World Bank), pp. 173-201.
Simon-Cosano, P., Lago-Peñas, S. & Vaquero, A. (2014) On the Political Determinants of Intergovernmental Grants in Decentralized Countries: The Case of Spain, Publius, 44(1), pp. 135-156.
Solé-Ollé, A. & Sorribas-Navarro, P. (2008) Does partisan alignment affect the electoral reward of intergovernmental transfers? CESifo Working Paper no. 2335 (Munich: CESifo).
Sorensen, R. (2003) The political economy of intergovernmental grants: The Norwegian case, European Journal of Political Research, 42(2), pp. 163-195.
Timmons, J. F. & Broid, D. (2013) The Political Economy of Municipal Transfers: Evidence from Mexico, Publius, 43(4), pp. 551-579.
Veiga, L. G. & Pinho, M. M. (2005) The Political Economy of Portugese Intergovernmental Grants. NIPE Working Paper, no. 8 (Braga: NIPO).
Objavljeno
2017-05-01
Številka
Rubrika
Article
Kako citirati
Politična ekonomija davčnega izenačevanja: primer Hrvaške. (2017). Lex Localis - Journal of Local Self-Government, 15(2), 155-173. https://doi.org/10.4335/15.2.155-173(2017)
