Submitted by Sandra Pereira (srpereira@ufrrj.br) on 2018-02-07T13:57:40Z No. of bitstreams: 1 2016 - Fabiana Duarte Raslan.pdf: 526159 bytes, checksum: cea4714a9c13734a2c034d2727cd5a40 (MD5) / Made available in DSpace on 2018-02-07T13:57:40Z (GMT). No. of bitstreams: 1 2016 - Fabiana Duarte Raslan.pdf: 526159 bytes, checksum: cea4714a9c13734a2c034d2727cd5a40 (MD5) Previous issue date: 2016-05-24 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior, CAPES, Brasil. / Federalism is the subject of more than one of human knowledge: field consists of a form of political organization, and in this sense the political science field object at the same time translates through a set of rules governing the model state of political society that adopts it, and in this sense would be in the field of law. Starting from this premise, each area of scientific knowledge sought to formulate a general theory of federalism. Thus, by adopting a set of theoretical and methodological traditions of a subject to treat an object, namely, federalism, each area of knowledge built, in its way, a conception of Brazilian federalism. This study aimed to overcome a perspective of mere observation of these fields of knowledge, to propose a critical and reflective analysis of the Brazilian political thinking about the Brazilian federalism and its relation to democracy in two decisive moments of political transition in the history of Brazil: the first time when adopting the federative model for the first time in Brazil, which took place in the transition from Empire to Republic, and the second time, the democratic reopening that culminated in the 1988 Constitution, during which political science was already institutionalized in Brazil. To perform this analysis, a methodology that started from a perspective that surpass the more traditional demarcations of the fields of Political Science and Law was adopted. The idea is to understand how these enunciations of jurists and political scientists about the Brazilian federalism converge and diverge about the political and administrative organization in order in both periods. The Democratic State problems of law in its broadest sense touch both areas of knowledge, but the old and traditional theoretical constructs about the elements that make federalism are not sitting in the social complexity of contemporary, complexity this that calls for a scientific view interdisciplinary. / O federalismo constitui objeto de mais de um campo do conhecimento humano: consiste em uma forma de organiza??o pol?tica, sendo neste sentido objeto do campo da Ci?ncia Pol?tica, ao mesmo tempo em que se traduz por meio de um conjunto de normas que disciplinam o modelo de estado da sociedade pol?tica que o adota, e, neste sentido estaria no campo do Direito. Partindo-se desta premissa, cada ?rea do conhecimento cient?fico procurou formular uma teoria geral do federalismo. Assim, ao adotar um conjunto de tradi??es te?ricometodol?gicas de uma disciplina para tratar um objeto, qual seja, o federalismo, cada ?rea do conhecimento constru?ra, a seu modo, uma concep??o sobre o federalismo brasileiro. Este trabalho buscou superar uma perspectiva de mera observa??o destes campos do saber, para propor uma an?lise cr?tico-reflexiva do pensamento pol?tico brasileiro acerca do federalismo brasileiro e sua rela??o com a democracia em dois momentos decisivos de transi??o pol?tica na hist?ria do Brasil: o primeiro momento, quando da ado??o do modelo federativo pela primeira vez no Brasil, o que se deu na transi??o do Imp?rio para a Rep?blica, e no segundo momento, o da reabertura democr?tica que culminou na Constitui??o de 1988, per?odo no qual a Ci?ncia Pol?tica j? estava institucionalizada no Brasil. Para proceder esta an?lise, foi adotada uma metodologia que partiu de uma perspectiva que superasse as demarca??es mais tradicionais dos campos da Ci?ncia Pol?tica e do Direito. A ideia consiste em perceber como essas enuncia??es de juristas e cientistas pol?ticos acerca do federalismo brasileiro convergem e divergem acerca do modo de organiza??o pol?tico-administrativa em ambos os per?odos. Os problemas do Estado Democr?tico de Direito em sua mais ampla acep??o tocam ambas as ?reas do conhecimento, mas as velhas e tradicionais constru??es te?ricas a respeito dos elementos que integram o federalismo n?o encontram assento na complexidade social da contemporaneidade, complexidade esta que reclama uma vis?o cient?fica interdisciplinar.

Este trabalho analisa os determinantes da eficiência dos municípios do Estado de São Paulo em prover serviços de saúde. Dois conjuntos de hipóteses foram testados. O primeiro, ligado à teoria da modernização, diz que a eficiência é determinada pelas condições sociais dos municípios, sendo que os municípios menores e mais pobres tenderiam a ser menos eficientes que os municípios grandes e ricos. O segundo conjunto de hipóteses diz respeito ao impacto das instituições fiscais. Segundo essa visão, as transferências intergovernamentais tenderiam a criar incentivos negativos para a eficiência local. A análise se mostrou claramente a favor das teorias institucionalistas. Como produto intermediário da análise, foi criado um indicador inédito da eficiência do setor público, mais abrangente e flexível que os usados até o momento pela literatura. / This dissertation analyzes the determinants of the efficiency of local governments in the state of São Paulo in delivering health services. Two sets of hypotheses were tested. The first, linked to the modernization theory, says that efficiency is determined by the social development of municipalities, with smaller and poorer municipalities tending to be less efficient than large and rich municipalities. The second set of assumptions concerns the impact of fiscal institutions. According to this view, intergovernmental transfers would tend to create negative incentives for local efficiency. The analysis was clearly in favor of the institutionalist theories. An intermediate product of the analysis, an original indicator of public sector efficiency was created that is more comprehensive and flexible than those used so far in the literature.

Ao observarmos como os partidos políticos se posicionam na arena federal, podemos perceber que eles se distinguem em relação às suas prioridades estabelecidas para as políticas públicas. Entretanto, não sabemos se estas prioridades, expressas por parlamentares na arena federal, traduzemse em políticas quando seus respectivos partidos estão no controle do poder executivo local. Poucos estudos têm se dedicado à investigação da influência dos partidos políticos brasileiros sobre as políticas que são implementadas pelos governos subnacionais. O objetivo deste trabalho é dar uma contribuição para esta agenda de pesquisa mediante i) a apresentação de um modelo formal que simplifique e exponha as melhores opções dos prefeitos de diferentes partidos quando há preferências partidárias sobre políticas e quando estas preferências estão ausentes; e ii) a análise da política de educação desenvolvida pelos prefeitos e seus partidos. Os resultados encontrados indicam que a demanda por políticas, o comportamento dos diferentes níveis de governo e a existência de serviços similares ofertados por outras redes são fatores importantes que influenciam a provisão de políticas. Não há relação entre o partido do prefeito e a política de educação local, mas há relação entre a política local de educação e o partido do governador. Ainda assim, os resultados não indicam que esta relação seja constante ao longo do tempo. / When we observe how political parties position themselves in the federal arena, we can see that they differ in their priorities established for public policy. However, we do not know if these priorities expressed by legislators in the federal arena, translate into policies when their parties are in control of the local executive power. Few studies have been devoted to the investigation of the influence of Brazilian political parties on the policies implemented by subnational governments. This work aim to give a contribution to this research agenda by i) the presentation of a formal model that simplifies and exposes the best options of mayors from different parties when there are party preferences on policy and when these preferences are absent; and ii) by the analysis of the education policy developed by the mayors and their parties. The results indicate that the policies demand, the behaviour of the different levels of government and the existence of similar services offered by other networks are important factors that influence the provision of policies. There is no relation between the mayor\'s party and the local education policy, but there is a relation between the local education policy and the governor\'s party. Still, the results do not indicate that this relation is constant over time.

abstract: This project seeks to explore how organizations work toward refugee and immigrant integration through forming different types of coalitions and strategic networks. Semi-structured interviews were conducted to identify when coalitions emerge between refugee organizations and immigrant rights groups in order to examine their development, from how the coalitions broadly conceive of refugee and immigrant rights, to how they organize resources and information sharing, service provision, policy advocacy, and policy implementation. The project is guided by the question: What explains the formation of coalitions that advocate for both immigrant rights and refugee rights? Through examining the formation and development of these coalitions, this thesis engages at the intersections of immigration federalism, refugee studies and human rights scholarship to reveal deeper complexities in the politics of immigrant integration. The project sharpens these three scholarly intersections by three multi-level jurisdictions – California and Arizona in the United States and Athens in Greece – and by employing comparative analysis to unpack how national governments and federalism dynamics shape coalition building around immigrant integration. / Dissertation/Thesis / Masters Thesis Social Justice and Human Rights 2019

Normative economic theory provides justification for at least partially centralized renewable energy provision due to the large, positive externalities associated with renewable energy production. However, the United States is one of the few countries without centralized renewable energy policy. Instead, the federal government actively chooses decentralized renewable energy provision by using fiscal transfers to support subnational renewable energy development. This dissertation explores why U.S. legislators choose decentralized renewable energy provision by asking two primary questions. First, what is the motivation for using federal fiscal transfers for decentralized renewable energy output considering what we know about positive spillovers and market failure associated with decentralized renewable energy production? Second, do fiscal transfers for decentralized renewable energy provision increase renewable energy production at the local level? The theoretical model proposed in Chapter Four posits why policymakers choose decentralized renewable energy provision. The chapter argues that the current political price associated with a specific policy issue affects legislators’ choices regarding good provision. I hypothesize that when the political price associated with vying for centralized good provision is high, legislators are incentivized to choose decentralized good provision. Chapter Five applies this theory to empirically evaluate the choice to decentralize renewable energy provision. The chapter examines whether the current political price of renewable energy policy affects the likelihood of a legislator proposing decentralized funding for renewable energy provision. I hypothesize that legislators will propose funding to support decentralized renewable energy development when the political price associated with renewable energy policies is high at a given time. The results show that when the political price of renewable energy policy is low, a policymaker is less likely to use grants to support renewable energy projects, finding support for the hypothesis. Chapter Six empirically evaluates the effectiveness of renewable energy grants at the local level to further understand the theoretical model proposed in Chapter Four. I hypothesize that receiving a renewable energy grant increases renewable energy output at the local level. The results support this hypothesis by showing that receiving a renewable energy grant is associated with significant and positive increases in solar energy production. These findings provide further insight into legislative decision-making and the role of renewable energy grants in renewable energy development in the U.S.

[pt] A proposta desta dissertação consiste em uma releitura do federalismo, buscando a percepção, a partir de uma perspectiva tríplice, de sua essência, ou seja, o núcleo a ser preservado para afirmação da democracia e dos direitos fundamentais. Em uma primeira perspectiva, de viés estático e de abordagem dogmática, a essência do fenômeno é tomada a partir da identificação de seus elementos estruturais e dos traços que o singularizam, chegando ao seu entendimento como um mecanismo de controle do arbítrio, por meio de uma distribuição territorial do poder político entre entidades autônomas, mas unidas, vinculadas por relações de coordenação e cooperação, visando à consecução de objetivos comuns. A segunda perspectiva reflete a essência dinâmica do Estado federal, reconhecendo sua flexibilidade e capacidade de adaptação às diferentes realidades sociais, políticas, econômicas e étnicas, o que é desvelado por seu percurso histórico e pela descrição do paradigmático caso norte-americano, desde sua origem até seus contornos atuais ditados pela Suprema Corte. A terceira perspectiva examina a essência do federalismo sob o prisma axiológico e principiológico, a fim de identificar os princípios inspiradores e de estruturação do Estado federal. Introduzido o federalismo sob essa tripla perspectiva, indica-se, ao fim, a chave para conciliação de sua essência simultaneamente estática e dinâmica, assegurando a permanente afirmação da democracia e dos direitos fundamentais e a concretização da unidade, pela harmonização da autonomia política dos entes federativos com a integração nacional. / [en] The proposal of this dissertation consists in a review of the federalism, by searching, from a triple perspective, its essence, in others words, the nucleus to be preserved for the building of democracy and fundamental rights. In the first perspective - a static view -, the essence of the phenomenon is taken from the identification of its structural elements and characteristics that make it singular. The federalism is understood as a mechanism of control against despotism, allowing territorial distribution of the state political power between selfgovernment entities, that are united by coordinate and cooperative relationships, aiming common objectives. The second perspective reflects the dynamic essence of the federal State, recognizing its flexibility and its capacity to adapt to the different social, political, economic and ethnic realities, which is revealed by its historical route and by the description of the United State case, since its origins until the current outlines determined by the Supreme Court. The third perspective examines the essence of federalism under the prism of values and juridical principles, in order to identify federal state´s inspiring and structural principles. Introduced the federalism under this triple perspective, the study indicates, at its end, the key for conciliating the essence simultaneously static and dynamic of the federalism, through the harmonization of the federated entities´ self-government with the national integration, in a way to assure the permanent statement of democracy and fundamental rights and the integrity of the union.

This paper gives a review on the theoretical foundation for fiscal decentralisation and a status quo analysis of the intergovernmental relations in Mongolia. It consists of two parts. Part I briefly reviews the theories of fiscal decentralisation and its impact on the nations’ welfare considering the major challenges for a transition economy. Part II of the paper describes the general structure and scope of the government and examines the current fiscal autonomy in Mongolia focusing on the four main areas of intergovernmental relations. This paper concludes that local governments in Mongolia are still far away from having the political, administrative and fiscal autonomy. New approaches for the assignments of expenditures and revenues in Mongolia are urgently needed.

The paper tries to shed some light on the problems of centralization and decentralization within an economic union and the federal member states. Integration and decentralization are not opposite policy strategies but both meaningful if the single public goods and services supplies are analyzed in more detail. Both strategies doubtlessly have advantages, which can be realized if the manifold possibilities are combined in an efficient approach of good governance. Best practice approaches in inter- or supra-national integration, fiscal federalism and taxation do exist and have to be successfully implemented. Obviously such a modern fiscal policy has to be accompanied by an appropriate monetary policy, which in an economic union has to be carried out by an independent central bank as one of the necessary countervailing powers in a democratic setting. A modern fiscal policy strategy efficiently controls budget deficits, which naturally have to be limited to finance reliable public investments. Such strategy has to be safeguarded through modern methods of budgeting and fiscal planning. Modern public management with a clear code of conduct for the government officials ensures corruption free administration.

Fiscal federalism has been an important topic among public finance theorists in the last four decades. There is a series of arguments that decentralization of governments enhances growth by improving allocation efficiency. However, the empirical studies have shown mixed results for industrialized and developing countries and some of them have demonstrated that there might be a threshold level of economic development below which decentralization is not effective. Developing and transition countries have developed a variety of forms of fiscal decentralization as a possible strategy to achieve effective and efficient governmental structures. A generalized principle of decentralization due to the country specific circumstances does not exist. Therefore, decentralization has taken place in different forms in various countries at different times, and even exactly the same extent of decentralization may have had different impacts under different conditions. The purpose of this study is to investigate the current state of the fiscal decentralization in Mongolia and to develop policy recommendations for the efficient and effective intergovernmental fiscal relations system for Mongolia. Within this perspective the analysis concentrates on the scope and structure of the public sector, the expenditure and revenue assignment as well as on the design of the intergovernmental transfer and sub-national borrowing. The study is based on data for twenty-one provinces and the capital city of Mongolia for the period from 2000 to 2009. As a former socialist country Mongolia has had a highly centralized governmental sector. The result of the analysis below revealed that the Mongolia has introduced a number of decentralization measures, which followed a top down approach and were slowly implemented without any integrated decentralization strategy in the last decade. As a result Mongolia became de-concentrated state with fiscal centralization. The revenue assignment is lacking a very important element, for instance significant revenue autonomy given to sub-national governments, which is vital for the efficient service delivery at the local level. According to the current assignments of the expenditure and revenue responsibilities most of the provinces are unable to provide a certain national standard of public goods supply. Hence, intergovernmental transfers from the central jurisdiction to the sub-national jurisdictions play an important role for the equalization of the vertical and horizontal imbalances in Mongolia. The critical problem associated with intergovernmental transfers is that there is not a stable, predictable and transparent system of transfer allocation. The amount of transfers to sub-national governments is determined largely by political decisions on ad hoc basis and disregards local differences in needs and fiscal capacity. Thus a fiscal equalization system based on the fiscal needs of the provinces should be implemented. The equalization transfers will at least partly offset the regional disparities in revenues and enable the sub-national governments to provide a national minimum standard of local public goods. / Der Fiskalische Föderalismus ist in den letzten vier Dekaden eines der wichtigsten Themen der finanzwissenschaftlichen Theorie. Dabei wird häufig argumentiert, dass eine Dezentralisierung der öffentlichen Aufgaben nicht nur die Wachstumschancen eines Landes erhöhen kann, sondern darüber hinaus auch der Allokationseffizienz förderlich ist. Allerdings zeigen empirische Untersuchungen für die Industrie- und Entwicklungsländern keine einheitlichen Ergebnisse; es wird aber deutlich, dass es einen Schwellenwert in Bezug auf den Entwicklungsstand gibt, unterhalb dessen eine Dezentralisierung erst wirksam wird. So haben einige Entwicklungs- und Schwellenländer eine Vielzahl von Formen der steuerlichen Dezentralisierung als eine mögliche Strategie gewählt, um wirksame und effiziente dezentrale staatliche Strukturen zu entwickeln, wobei es einen allgemeinen Lösungsansatz hinsichtlich der Dezentralisierung allerdings nicht gibt. Vielmehr sind die besonderen kulturellen, wirtschaftlichen und geografischen Bedingungen des einzelnen Landes in angemessener Weise zu berücksichtigen. Die gefundenen Lösungen weisen daher eine relativ große Variationsbreite auf. Ziel dieser Studie ist es, den aktuellen Stand der steuerlichen Dezentralisierung in der Mongolei zu untersuchen und Empfehlungen für ein effizientes und effektives System der zwischenstaatlichen Finanzbeziehungen in der Mongolei zu entwickeln. Dabei konzentriert sich die Analyse auf Umfang und Struktur des öffentlichen Sektors, also die Aufgaben und Ausgaben sowie die öffentlichen Einnahmen. Außerdem wird auf die Zuordnung von Aufgaben und Einnahmen sowie auf die Gestaltung der zwischenstaatlichen Transfer und die subnationale Kreditaufnahme eingegangen. Die Studie basiert auf Daten der zwanzig Provinzen und der Hauptstadt der Mongolei für den Zeitraum 2000 bis 2009. Als ehemals sozialistisches Land verfügt die Mongolei über einen stark zentralisierten staatlichen Sektor. Aus der detaillierten Analyse folgt, dass die Mongolei eine Reihe von Maßnahmen zur Neustrukturierung der gebietskörperschaftlichen Ebenen ohne eine klare Dezentralisierungsstrategie durchgesetzt hat, die einen Top-Down-Ansatz verfolgten. Im Ergebnis wurde die Mongolei zu einem Staat mit einer starken Konzentration des Steueraufkommens auf der zentralstaatlichen Ebene. Dabei fehlt der Einnahmenzuordnung vor allem ein sehr wichtiges Element, nämlich eine Einnahmenautonomie auf der Ebene der untergeordneten Gebietskörperschaften, welche zum einen die Aufkommenssituation der lokalen und regionalen Gebietskörperschaften verbessert und ihnen damit erst eine eigenständige Aufgabenerfüllung ermöglicht. Bei der derzeitigen Aufgaben- und Steuerverteilung sind die meisten Provinzen nicht in der Lage, einen bestimmten nationalen Mindeststandard an öffentlichen Güter und Dienstleistungen bereitzustellen. Die Staatstätigkeit auf den untergeordneten Ebenen folgt überwiegend der Auftragsverwaltung und wird folglich im Wesentlichen über Finanzhilfen des Zentralstaats finanziert. Das entscheidende Problem der zwischenstaatlichen Transfers liegt darin begründet, dass es für die zentralstaatlichen Finanzhilfen an die untergeordneten Gebietskörperschaften kein stabiles, berechenbares und transparentes System der Steuerverteilung gibt. Die Höhe der Transferzahlungen an die sub-nationalen Regierungen ist weitgehend von politischen ad hoc Entscheidungen abhängig, welche in der Regel die lokalen und regionalen Finanzbedarfe missachten. Damit werden die Unterschiede zwischen Finanzbedarf und Finanzkraft auf der Ebene der untergeordneten Gebietskörperschaften nicht angemessen ausgeglichen. Es wird daher eine formelbasierte Steuerverteilung vorgeschlagen, welche die starken Schwankungen der Transferhöhe im Zeitverlauf vermeidet und die es den untergeordneten Gebietskörperschaften ermöglicht, einen vorgegebenen Mindeststandard an öffentlichen Gütern und Dienstleistungen ihren Bürgerinnen und Bürgern auch anbieten zu können.

Fiscal federalism has been an important topic among public finance theorists in the last four decades. There is a series of arguments that decentralization of governments enhances growth by improving allocation efficiency. However, the empirical studies have shown mixed results for industrialized and developing countries and some of them have demonstrated that there might be a threshold level of economic development below which decentralization is not effective. Developing and transition countries have developed a variety of forms of fiscal decentralization as a possible strategy to achieve effective and efficient governmental structures. A generalized principle of decentralization due to the country specific circumstances does not exist. Therefore, decentralization has taken place in different forms in various countries at different times, and even exactly the same extent of decentralization may have had different impacts under different conditions. The purpose of this study is to investigate the current state of the fiscal decentralization in Mongolia and to develop policy recommendations for the efficient and effective intergovernmental fiscal relations system for Mongolia. Within this perspective the analysis concentrates on the scope and structure of the public sector, the expenditure and revenue assignment as well as on the design of the intergovernmental transfer and sub-national borrowing. The study is based on data for twenty-one provinces and the capital city of Mongolia for the period from 2000 to 2009. As a former socialist country Mongolia has had a highly centralized governmental sector. The result of the analysis below revealed that the Mongolia has introduced a number of decentralization measures, which followed a top down approach and were slowly implemented without any integrated decentralization strategy in the last decade. As a result Mongolia became de-concentrated state with fiscal centralization. The revenue assignment is lacking a very important element, for instance significant revenue autonomy given to sub-national governments, which is vital for the efficient service delivery at the local level. According to the current assignments of the expenditure and revenue responsibilities most of the provinces are unable to provide a certain national standard of public goods supply. Hence, intergovernmental transfers from the central jurisdiction to the sub-national jurisdictions play an important role for the equalization of the vertical and horizontal imbalances in Mongolia. The critical problem associated with intergovernmental transfers is that there is not a stable, predictable and transparent system of transfer allocation. The amount of transfers to sub-national governments is determined largely by political decisions on ad hoc basis and disregards local differences in needs and fiscal capacity. Thus a fiscal equalization system based on the fiscal needs of the provinces should be implemented. The equalization transfers will at least partly offset the regional disparities in revenues and enable the sub-national governments to provide a national minimum standard of local public goods. / Der Fiskalische Föderalismus ist in den letzten vier Dekaden eines der wichtigsten Themen der finanzwissenschaftlichen Theorie. Dabei wird häufig argumentiert, dass eine Dezentralisierung der öffentlichen Aufgaben nicht nur die Wachstumschancen eines Landes erhöhen kann, sondern darüber hinaus auch der Allokationseffizienz förderlich ist. Allerdings zeigen empirische Untersuchungen für die Industrie- und Entwicklungsländern keine einheitlichen Ergebnisse; es wird aber deutlich, dass es einen Schwellenwert in Bezug auf den Entwicklungsstand gibt, unterhalb dessen eine Dezentralisierung erst wirksam wird. So haben einige Entwicklungs- und Schwellenländer eine Vielzahl von Formen der steuerlichen Dezentralisierung als eine mögliche Strategie gewählt, um wirksame und effiziente dezentrale staatliche Strukturen zu entwickeln, wobei es einen allgemeinen Lösungsansatz hinsichtlich der Dezentralisierung allerdings nicht gibt. Vielmehr sind die besonderen kulturellen, wirtschaftlichen und geografischen Bedingungen des einzelnen Landes in angemessener Weise zu berücksichtigen. Die gefundenen Lösungen weisen daher eine relativ große Variationsbreite auf. Ziel dieser Studie ist es, den aktuellen Stand der steuerlichen Dezentralisierung in der Mongolei zu untersuchen und Empfehlungen für ein effizientes und effektives System der zwischenstaatlichen Finanzbeziehungen in der Mongolei zu entwickeln. Dabei konzentriert sich die Analyse auf Umfang und Struktur des öffentlichen Sektors, also die Aufgaben und Ausgaben sowie die öffentlichen Einnahmen. Außerdem wird auf die Zuordnung von Aufgaben und Einnahmen sowie auf die Gestaltung der zwischenstaatlichen Transfer und die subnationale Kreditaufnahme eingegangen. Die Studie basiert auf Daten der zwanzig Provinzen und der Hauptstadt der Mongolei für den Zeitraum 2000 bis 2009. Als ehemals sozialistisches Land verfügt die Mongolei über einen stark zentralisierten staatlichen Sektor. Aus der detaillierten Analyse folgt, dass die Mongolei eine Reihe von Maßnahmen zur Neustrukturierung der gebietskörperschaftlichen Ebenen ohne eine klare Dezentralisierungsstrategie durchgesetzt hat, die einen Top-Down-Ansatz verfolgten. Im Ergebnis wurde die Mongolei zu einem Staat mit einer starken Konzentration des Steueraufkommens auf der zentralstaatlichen Ebene. Dabei fehlt der Einnahmenzuordnung vor allem ein sehr wichtiges Element, nämlich eine Einnahmenautonomie auf der Ebene der untergeordneten Gebietskörperschaften, welche zum einen die Aufkommenssituation der lokalen und regionalen Gebietskörperschaften verbessert und ihnen damit erst eine eigenständige Aufgabenerfüllung ermöglicht. Bei der derzeitigen Aufgaben- und Steuerverteilung sind die meisten Provinzen nicht in der Lage, einen bestimmten nationalen Mindeststandard an öffentlichen Güter und Dienstleistungen bereitzustellen. Die Staatstätigkeit auf den untergeordneten Ebenen folgt überwiegend der Auftragsverwaltung und wird folglich im Wesentlichen über Finanzhilfen des Zentralstaats finanziert. Das entscheidende Problem der zwischenstaatlichen Transfers liegt darin begründet, dass es für die zentralstaatlichen Finanzhilfen an die untergeordneten Gebietskörperschaften kein stabiles, berechenbares und transparentes System der Steuerverteilung gibt. Die Höhe der Transferzahlungen an die sub-nationalen Regierungen ist weitgehend von politischen ad hoc Entscheidungen abhängig, welche in der Regel die lokalen und regionalen Finanzbedarfe missachten. Damit werden die Unterschiede zwischen Finanzbedarf und Finanzkraft auf der Ebene der untergeordneten Gebietskörperschaften nicht angemessen ausgeglichen. Es wird daher eine formelbasierte Steuerverteilung vorgeschlagen, welche die starken Schwankungen der Transferhöhe im Zeitverlauf vermeidet und die es den untergeordneten Gebietskörperschaften ermöglicht, einen vorgegebenen Mindeststandard an öffentlichen Gütern und Dienstleistungen ihren Bürgerinnen und Bürgern auch anbieten zu können.