Socialno-ekonomski dejavniki lokalnega fiskalnega uspeha – primer črnogorskih občin
DOI:
https://doi.org/10.4335/19.3.689-703(2021)Ključne besede:
fiskalni uspeh, občina, fiskalna decentralizacija, pristop panelnih podatkovPovzetek
Namen prispevka je določiti smer in obseg vpliva socialno-ekonomskih determinant na fiskalni uspeh črnogorskih občin. Raziskovalni model se izvaja v okviru panelnih podatkov z uporabo tradicionalnih metod. Študija zajema obdobje 2009–2018. Model upošteva korelacijo fiskalnega uspeha v 23 črnogorskih občinah (iz severnih, osrednjih in južnih regij) s socialnimi dejavniki (število državljanov ali prebivalstva, število upokojencev) in ekonomskimi dejavniki (brezposelnost, davki, nepovratna sredstva, raven javnega dolga). Glede na rezultate analize skoraj vse determinante pomembno vplivajo na fiskalni uspeh. Davčni prihodki kot merilo fiskalne decentralizacije statistično pomembno pozitivno vplivajo na fiskalni uspeh, stopnja brezposelnosti, število državljanov in število upokojencev pa so pokazali negativen učinek.
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