中國自1970年代末期改革以來，經濟的高速成長引起了舉世矚目，而在中國同時進行的多種改革之中，中央政府財政權力的下放地方，被認為是貢獻於其驚人經濟成長的重要因素之一。然而，中央的財政權力下放真的能夠刺激經濟正向的成長嗎？若回顧過去研究單一國家、或是進行跨國分析的相關實證文獻，都無法在財政地方分權化與經濟成長間關係，產生一致的結論；有些實證文獻甚至指出，財政地方分權化對經濟成長產生了負面的影響。若單以中國為研究對象，過去的文獻也沒有一致的結論。 本篇文章之研究目的，即為探討中國的財政地方分權化效果究竟如何。我們將利用中國的省級追蹤資料（panel data）來進行分析，財政地方分權化對於其地區性經濟成長，究竟存在著什麼樣的貢獻。於本研究中，將回顧現有文獻中，關於財政地方分權化對經濟成長影響之相關理論與實證文獻，且特別著重在以中國為研究主體之相關文獻。此外，本文也將清楚地介紹與說明，近幾年來中國財政地方分權化與其地區性經濟成長間關係之現況，且特別著重在地區別之比較。最後，為了確保本研究實證結果之可信度，本文將建立兩種實證模型，並將財政地方分權化變數之平方項加入實證模型中，試圖探析中國的財政地方分權化，對於其地區性經濟成長之完整影響效果如何。這樣的作法可能可以解釋，為何過去文獻對於此一問題之結論的不一致，也可以進一步獲得，使中國地區性經濟成長達最適之財政地方分權程度。 / The purpose of this study is to investigate the role of fiscal decentralization in China’s regional economic growth ever since fiscal reform was embarked upon in 1994. This study uses provincial-level data to analyze whether or not fiscal decentralization provides a positive effect for economic growth. Both theoretical papers and empirical papers related to the relationship between fiscal decentralization and economic growth are reviewed, particularly those focusing on China. However, in order to examine the role of fiscal decentralization in China’s regional economic growth, this study establishes two empirical models with the square term of fiscal decentralization as an independent variable. So doing might explain why past papers have inconstant conclusions to this problem and provides some important policy implications.

Submitted by Gustavo Gomes (gustavolascasas@gmail.com) on 2014-02-27T14:37:43Z No. of bitstreams: 2 O Arranjo federativo e o processo de descentraliza????o.pdf: 4108153 bytes, checksum: fc241397ebcfb8d54646cef03a2c7108 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Approved for entry into archive by Roger Guedes (roger.guedes@fjp.mg.gov.br) on 2014-02-28T15:35:51Z (GMT) No. of bitstreams: 2 O Arranjo federativo e o processo de descentraliza????o.pdf: 4108153 bytes, checksum: fc241397ebcfb8d54646cef03a2c7108 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2014-02-28T15:35:51Z (GMT). No. of bitstreams: 2 O Arranjo federativo e o processo de descentraliza????o.pdf: 4108153 bytes, checksum: fc241397ebcfb8d54646cef03a2c7108 (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2007 / Funda????o Jo??o Pinheiro / A Constitui????o Federal de 1988 inova o modelo tradicional de Federalismo, ao conceder aos munic??pios status de ente aut??nomo, e que, portanto, possuem legitimidade politico-institucional e independ??ncia administrativa. As implica????es desse reconhecimento resultam em uma disputa vertical com os demais n??veis de governo, tanto por recursos como pelas responsabilidades de atendimento ??s demandas sociais, e em uma disputa horizontal que remete ao problema da equidade entre os governos subnacionais. Portanto, a cria????o de mecanismos e instrumentos que visem a redu????o das desigualdades ?? condi????o fundamental para a manuten????o do pacto federativo. Este trabalho busca discutir as estrat??gias adotadas pela Federa????o para enfrentar as disparidades inter-regionais, e avaliar em que medida elas contribu??ram no per??odo 2000-2005 para a equaliza????o da capacidade de gastos or??ament??rios, verificando, inclusive, 0 seu impacto sobre as atividades desenvolvidas pelos munic??pios. / Governo e Pol??tica

The aim of thesis is to analyze the concept of tax revenue of municipalities in the Czech Republic from the perspective of the existing recommendations of the theory of fiscal federalism and fiscal decentralization. Based on the information gathered to assess the budget destination tax, its development, the status quo. This work analyzes how it was in the period observed eight selected theoretical recommendations. Selected recommendations relating to tax benefits from mobile tax bases, non-equivalent tax and non-mobile tax bases, tax collection for the decentralization of economic assumptions and the efficient operation of local authorities. The analysis is a finding that was not complied with all of these theoretical recommendations in full.

A promulgação da Constituição Federal em 1988 (CF88), principal marco legal da redemocratização brasileira, reestruturou o federalismo fiscal brasileiro e criou o Sistema Único de Saúde (SUS). O intuito da CF88 era compartilhar competências e autonomia entre as esferas de governo objetivando uma alocação mais eficiente e focalizada segundo as preferências dos agentes subnacionais. Entretanto, diversos trabalhos que estudaram os efeitos do federalismo evidenciam que a divisão de responsabilidades não foi associada adequadamente com a distribuição dos recursos, o que acabou pressionando a estrutura de gastos dos municípios, levando a uma deterioração na eficiência de produção e na qualidade dos serviços prestados. Embora tenha havido melhora nos indicadores gerais de saúde básica, ainda existem diversas falhas na estrutura de governança que devem ser analisadas e melhoradas. Considerando que a saúde é um bem social que gera externalidades positivas determinada em lei, e é função do Estado provê-lo com qualidade de modo efetivo e eficiente, analisar a eficiência do arranjo contratual federalista vinculado à saúde pública e avaliar o impacto da eficiência sobre a qualidade e desempenho das entidades é válido e necessário na discussão e formulação das políticas públicas. É nesse sentido que se propõe a utilização de um modelo de Análise Envoltória de Dados (DEA), aplicado para os municípios paulistas no nível de atenção básica para os anos de 2008, 2010 e 2012. Com os resultados de eficiência, numa segunda etapa, na tentativa de explicar os escores de eficiência gerados, buscou-se então associá-los com diversas variáveis exógenas que representam as características socioeconômicas, de infraestrutura e georreferenciais dos municípios. Em suma, os resultados evidenciaram que municípios mais ricos, populosos, mais socialmente desenvolvidos e com melhor infraestrutura também possuem maiores níveis de eficiência. Ademais, de forma geral, não se constatou um padrão espacial na distribuição dos resultados. / The promulgation of the Constitution in 1988 (CF88), the main legal framework of Brazilian democracy, restructured the Brazilian fiscal federalism and created the Unified Health System (SUS). The purpose of the CF88 was to share responsibilities and autonomy between spheres of government aiming at a more efficient allocation and focused according to the preferences of subnational actors. However, several studies regarding the effects of federalism show that the division of responsibilities was not properly associated with the distribution of resources, which ended up pressing the structure of expenditures of the municipalities, leading to a deterioration in production efficiency and quality of services provided. Although there has been improvement in the general indicators of basic health, there are still several flaws in the governance structure to be examined and improved. Whereas health is a social good that generates positive externalities determined by law, and is a function of the state provide you with quality effectively and efficiently, analyze the efficiency of the federalist contractual arrangement linked to public health and evaluate the impact of efficiency on the quality and performance of the entities is valid and necessary in the discussion and formulation of public policies. In this sense, proposes the use of a data envelopment analysis model (DEA) applied for counties in the primary care level for the years 2008, 2010 and 2012. The results of efficiency, in a second stage, in trying to explain the generated efficiency scores, it sought to then associate them with various exogenous variables representing the socio-economic characteristics, infrastructure and georreferenciais municipalities. In short, the results showed that the richest municipalities, populous, more socially developed and better infrastructure also have higher levels of efficiency. Moreover, in general, not found a spatial pattern in the distribution of results.

近年來，世界各國在一片不景氣的烏雲壟罩下，中國仍然逆勢成長，在各項發展上皆有出眾的表現，而探討為何中國能有如此強勁的成長動力之箇中原因，多數文獻皆指向了財政地方分權所帶來的效果，然而財政地方分權除了刺激中國的經濟成長外，是否在其他層面亦有所影響，而其效果是正抑或是負。據此，本研究將範圍縮小至中國的地方小學教育發展。 中國現行的義務教育體制，主要是由地方政府負責管理和籌措教育資金，這意味著地方義務教育發展將取決於其經濟發展水平與財政收支狀況。因此在此情形之下，提供本研究探討中國的財政地方分權化對於其地方義務教育發展之效果為何的動機。本文首先將回顧相關的理論與實證文獻，藉此作為本研究實證結果的基礎；其次，本文也將介紹與說明，近年來中國財政地方分權與義務教育之現況；最後，本研究將綜合整理1994年財政改革後，利用中國省級的追蹤資料（panel data），建立一個二因子固定效果模型（two-way fixed-effect model），並加入財政地方分權變數之平方項，以期能從中釐清財政地方分權與地方小學義務教育之間所存在的關聯性為何。 / Fiscal decentralization is considered as one of the successful institutional reforms to promote the development of China. However, some analyses of fiscal decentralization and the compulsory education in China show that the former did not improve the supply efficiency of the latter one. So the purpose of this study is to investigate the role of fiscal decentralization in China’s regional compulsory education development after the fiscal reform was implemented in 1994. Both theoretical papers and empirical papers related to the relationship between fiscal decentralization and compulsory education are reviewed. Then this study uses the panel data for 31 provinces in China during the period of 1997-2007 and the two-way fixed effects model with two different fiscal decentralization indices. Furthermore, in order to realize the precise relationship between fiscal decentralization and compulsory education, this study establishes two empirical models with the square term of fiscal decentralization as an independent variable. Finally, to reducing the mistakes occurred in positive models and enabling the study more rigorous, this study uses more methods to test the models and the result.

The present work aims to study the public finances and the economic behavior of Municipalities alagoanos between the years 1999/2010, using the fiscal and economic indicators commonly used. Therefore, it is considered the theoretical training of Public Finance, the influence of government in the economy to theoretical assumptions about the process of decentralization / centralization in Brazil. The Constitution of 1988 is a milestone in the pursuit of decentralized fiscal federalism, since from that moment, the municipalities now receive the status of a federated entity and had the largest increase in revenues and collection mechanisms itself. Thus, subnational, closer to the wishes of the population could more effectively meet the state's role in the production of public goods and the solution of the demands of the population. However, in the years after the Constitution of 1988, the political changes in the country, especially with Brazil's adherence to the neoliberal project, the advent of the plan and the actual enactment of the Fiscal Responsibility Law, led to a new process of fiscal centralization in Brazil, with consequences for the 5565 Brazilian municipalities. In this context, it is statistically analyzed the finances and economy of the municipalities in Alagoas. The GDP of them indicate the growth of the service sector and centralization of wealth in a small number of cities, as well as the lack of dynamics in small towns, which the government has the primary component in your product. The analysis of municipal finances, with the support of development indicators and the index itself FIRJAN fiscal management, confirm the initial assumptions of the work: the low collection itself, high dependence on federal transfers, effort and compliance with the limits established by LRF for personnel expenses and low levels of investment. Thus, the main findings indicate that the decentralization process of the 1988 Constitution was undermined by the next decade, penalizing the poorest municipalities in case of most in Alagoas. / O presente de trabalho tem por objetivo estudar as finanças públicas e o comportamento econômico dos Municípios alagoanos entre, os anos de 1999/2010, utilizando os indicadores fiscais e econômicos usualmente utilizados. Para tanto, é analisado desde a formação teórica das Finanças Públicas, passando pela influência do Governo na economia e os pressupostos teóricos acerca do processo de descentralização/ centralização no Brasil. A Constituição de 1988 é um marco na busca do federalismo fiscal descentralizado, visto que a partir desse momento, os Municípios passaram a receber os status de ente federado e tiveram ampliação das receitas e maiores mecanismos de arrecadação própria. Assim, os entes subnacionais, mais próximos aos anseios da população poderiam cumprir mais eficientemente seu papel na produção de bens públicos e na solução das demandas da população. Todavia, nos anos posteriores à Constituição de 1988, as mudanças políticas nos País, sobretudo com a adesão do Brasil ao projeto neoliberal, o advento do plano real e a promulgação da Lei de Responsabilidade Fiscal, conduziram a um novo processo de centralização fiscal no Brasil, com consequências para os 5565 Municípios brasileiros. Nesse contexto, é analisado estatisticamente as finanças e economia dos Municípios alagoanos. Os dados do PIB deles indicam o crescimento do setor de serviços e centralização de riquezas em um número reduzido de cidades, bem como a falta de dinâmica nas pequenas localidades, que tem na administração pública o principal componente em seu produto. A análise das finanças municipais, com o apoio de indicadores de elaboração própria e o Índice FIRJAN de gestão fiscal, confirmam os pressupostos iniciais do trabalho: a baixa arrecadação própria, alta dependência dos repasses federais, o esforço e cumprimento dos limites estabelecidos pela LRF para gasto com pessoal e os baixos níveis de investimento. Assim, as conclusões principais indicam que o processo descentralizador da Constituição de 1988 foi minado por toda a década seguinte, penalizando os Municípios mais pobres, caso de grande parte dos entes alagoanos.

This diploma thesis deals with fiscal rules at the sub-national government level. The main goal is to make an analysis of the evolution and current situation of fiscal rules at the sub-national government level and to make the systematic classification of fiscal rules parameters and their choice in the EU member countries. The literary overview includes the introduction into the topic of fiscal rules and explains the connection between short-terms and long-terms goals of public finances and motives for the implementation of fiscal rules. There is also presented their typology. The next important part of this theme is the fiscal decentralization, which is also introduced here. This part is concluded by the overview of studies, which examine and evaluate the strength and effectiveness of fiscal rules at sub-national government level. The part of solutions and results includes the descriptive analysis of evolution and current situation of fiscal rules in EU member countries (EU-27) with the focus on local and regional sub-national government level. Then some selected parameters (share of sub-national public debt to GDP, fiscal decentralization, fiscal autonomy and (non)membership of EU member countries in the Eurozone) are compared with the number of implemented fiscal rules at the sub-national government level and in some cases with the fiscal rule strength index to prove or refute the set hypotheses. The hypotheses which are formulated in the methodology of this thesis are not proved by the correlation and by the main graphs. But there are some examples supporting these hypotheses.

Made available in DSpace on 2014-12-17T14:34:37Z (GMT). No. of bitstreams: 1 MariaJAS.pdf: 1115261 bytes, checksum: eb48e427acc4d376595d1ba927b0c5f5 (MD5) Previous issue date: 2007-12-18 / Petr?leo Brasileiro SA - PETROBRAS / It analyzes the magnitude, the nature and the direction of public revenues and the public expenses in oil and natural gas producing municipalities in the state of Rio Grande do Norte in the post-constituent period, and, more precisely, from the approval of Law 9.478/97, called Oil Law . It argues the fiscal federalism normative theory, the typology and the role of the intergovernamental transferences in the performance of the public finances of the local governments. Shows that the economy of Rio Grande do Norte went through deep social-economic changes in the last few decades, among which includes the discovery of the oil and the natural gas and its importance for the growth of the industrial and services sectors. It points out that the increase of the production and the international price of the oil contributed for the growth in revenues of royalties and the special participation in the beneficiary cities, what did not mean an automatic increase in the resources destined to the investment and in the quality on the provision of the goods and services come back toward the local development. On the contrary, the main conclusion of the work is that the trajectory of the oil producing municipalities is marked by paths and embezzlements in the performance of the public finances and in the provision of public goods and services. Paths, that lead to the improvement of the performance of the public finances and the quality of the public goods and services. Embezzlements, that lead to the inefficiency in the provision of goods and services and the capture of the public resources. That is, the fiscal decentralization is a necessary condition, however not enough to improve the amount and the quality of the public goods and services given by these municipalities. For that it is necessary to advance in the fiscal federalism normative theories, in search of optimum model of federalism in local governments where still predominated by patrimonialism, clientelism, fiscal illusion and the capture of the public resources in benefit of the private interests / Analisa a magnitude, a natureza e a dire??o das receitas e dos gastos p?blicos nos munic?pios produtores de petr?leo e g?s natural no estado do Rio Grande do Norte no per?odo p?s-constituinte, e, mais precisamente, a partir da aprova??o da Lei 9.478/97, denominada Lei do Petr?leo . Discute a teoria normativa do federalismo fiscal, a tipologia e o papel das transfer?ncias intergovernamentais no desempenho das finan?as p?blicas dos governos locais. Mostra que a economia do Rio Grande do Norte passou por profundas mudan?as s?cio-econ?micas nas ?ltimas d?cadas, entre as quais se incluem a descoberta do petr?leo e do g?s natural e a sua import?ncia para o crescimento dos setores industrial e de servi?os. Destaca que o aumento da produ??o e do pre?o internacional do petr?leo contribuiu para o crescimento nas receitas dos royalties e das participa??es especiais nos munic?pios benefici?rios, o que n?o significou um aumento autom?tico nos recursos destinados ao investimento e na qualidade na provis?o dos bens e servi?os voltados para o desenvolvimento local. Ao contr?rio, a principal conclus?o do trabalho ? que a trajet?ria dos munic?pios produtores de petr?leo ? marcada por caminhos e descaminhos no desempenho das finan?as p?blicas e na provis?o de bens e servi?os p?blicos. Caminhos, que levam ? melhoria do desempenho das finan?as p?blicas e da qualidade dos bens e servi?os p?blicos. Descaminhos, que levam ? inefici?ncia na provis?o de bens e servi?os e na captura dos recursos p?blicos. Ou seja, a descentraliza??o fiscal ? uma condi??o necess?ria, por?m n?o suficiente para melhorar a quantidade e a qualidade dos bens e servi?os p?blicos prestados por esses munic?pios. Por isto ? preciso avan?ar nas teorias normativas do federalismo fiscal, em busca do melhor modelo de federalismo em munic?pios onde ainda predominam o patrimonialismo, o clientelismo, a ilus?o fiscal e a captura dos recursos p?blicos em benef?cio dos interesses privados

This thesis deals with the property tax revenue in local governments, the progress of revenues from this tax in the Czech Republic, the evaluation of the current state and comparison with selected European countries. The aim of this thesis is the evaluation of present progress, current state and outlined potential perspectives of the property tax revenues of municipalities in the Czech Republic. The partial objective of this thesis is comparing the current state with the progress of the EU countries and using of this comparison to suggest possible trends of local government revenue.

Public finance is of much importance for the sustainability of a State. For that purpose,there are diverse tax mechanisms that are key to achieve that purpose, such as the case of Property Taxes. However, can we affirm that this tax achieves that goal in Peru? Is the rate properly fixed? Is there an adequate administration and recollection of taxes? In this investigation, THĒMIS studies the diverse challenges that come up in fiscal decentralization in this country, showing off a legal perspective as well. It also brings a dynamic study of Property Taxes, concluding that it has a very decisive impact on public finance, and for that reason, the rate must be progressively modified and increased. It will be fundamental that the recollection may be done with good governance that allows both the decentralization and maximization of the funds use, in order to benefit all sectors. / El financiamiento público es un factor de suma importancia para el sostenimiento de un Estado. Es por ese motivo que existen diversos tributos que son fundamentales para lograr tal cometido, como es el caso del Impuesto Predial. Sin embargo, ¿aquel impuesto cumple su finalidaden el Perú? ¿Su tasa es fijada adecuadamente? ¿Existe un buen sistema de recaudación? En esta investigación, THĒMIS analiza los retos que encuentra la descentralización fiscal en nuestro país, proveyendo además, un enfoque jurídico. Asimismo, se presenta un dinámico estudio del Impuesto Predial en el país, concluyendo que tal afecta definitivamente a las finanzas públicas y que, por ello, la tasa debe ser progresivamente modificada y alzada. Será fundamental que éste sea recaudado mediante una adecuada gestión pública que permita descentralizar los fondos y maximizar su uso para beneficiar a todos los sectores.