Transfer payments from the central government to the local governments and the local governments' efforts on taxation: taking China as an example

The influence of the transfer payments from the central government to the local governments on the local governments＇ efforts on taxation must be taken into consideration by every country for the design of the transfer payments. Based on the theoretical analysis on the influence of the transfer payments from the central government to the local governments＇ on the local governments＇ payments＇, this paper indicates that the local governments＇ efforts on taxation depends on the demand elasticity of the district for public goods, It increases with the increase of the elasticity. Judge the degree of the local govet：nment＇s efforts on taxation by measure 2. After an empirical analysis on the transJer payments from the central government to the local governments＇from 2000 to 2004, this paper gets the con- clusion that the local governments＇ effbrts on taxation ctbates with the increase of supporting payments or with the increase of the ratio of transfer payments to local wiliing public paymentS. Under speCific Circumstances, the higher the ratio of transfer payments to the local fiscal expenditure is. the smaller the local governments＇ efforts＇ on taxation is＂ under the central payments, whereas＇ the higher the local income is, the higher the efforts is under the central pav- ments. Based on this＇, this paper gives the meaning of its eOrresponding pofiCieS. ＂

Local Government Behavior behind China's Excessive Investment under Decentralization——Theoretical and Empirical Analysis Based on Manufacturing Sector

This paper investigates the effect of local government intervention on capital deepening of manufacturing sector by using interprovincial panel data sets of 28 Chinese provinces,municipalities and autonomous regions between 1994 and 2011.Theoretical research indicates that as a transitional economy,China's local government intervention in corporate investment behaviors will cause excessive investment,thus bringing about a long-term and sustained tendency of capital deepening in manufacturing sector.Empirical test further discovers that in a certain range,the phenomenon of capital deepening in manufacturing sector is not an inevitable result endogenous to economic development and technology progress,and that investment behaviors of manufacturing sector are largely subject to the external institutional environment.Fiscal decentralization has indeed promoted capital deepening of manufacturing sector.Financial credit expansion and interventions in SOEs are major instruments for local governments to intervene in the capital deepening of manufacturing sector and such an influence is particularly significant for China's central,western and northeast regions.Therefore,clarifying government functions and improving local government performance review mechanism are of great significance to the healthy development of China's manufacturing sector.

Order of Precedence Between Local Laws of Cities with Subordinate Districts and Regulations of Provincial Governments Clarifying Premises for Discussion Based on the Characteristics of Laws

The lack of descriptions regarding the order of precedence between the local laws of cities with subordinate districts and the regulations of provincial governments in Legislation Law of the People's Republic of China(Legislation Law) has led to two divergent views. One holds that "the local laws of cities with subordinate districts should take precedence over the regulations of provincial governments," while the other supports the exact opposite. This is a value judgment issue in legislation. To reach a solution, we need to clarify the premises based on the characteristics of the laws in question so that a basic common ground can be established for discussion. The first premise for traditional legislation is that a law should be based on experience as well as logic; the second is that the experience of authority subjects, plus the three aspects of logic should outweigh the experience of social subjects, plus the three aspects of logic. With respect to postmodern legislation, the first premise is that experience should override logic, and the second is that the experience of the authority subject should take precedence over that of social subject, with no requirements for logical consistency. Since Legislation Law fal s into the category of postmodern legislation, according to the premises, the argument that the local laws of cities with subordinate districts should take precedence enjoys wider acceptance, but the view is logically challenged in terms of conceptual consistency, system consistency and principle consistency. More studies must be conducted to facilitate the discussion.

Central environmental protection inspection and carbon emission reduction: A tripartite evolutionary game model from the perspective of carbon neutrality

Since the carbon neutrality target was proposed,many countries have been facing severe challenges to carbon emission reduction sustainably.This study is conducted using a tripartite evolutionary game model to explore the impact of the central environmental protection inspection(CEPI)on driving carbon emission reduction,and to study what factors influence the strategic choices of each party and how they interact with each other.The research results suggest that local governments and manufacturing enterprises would choose strategies that are beneficial to carbon reduction when CEPI increases.When the initial willingness of all parties increases 20%,50%—80%,the time spent for the whole system to achieve stability decreases from 100%,60%—30%.The evolutionary result of“thorough inspection,regulation implementation,low-carbon management”is the best strategy for the tripartite evolutionary game.Moreover,the smaller the cost and the larger the benefit,the greater the likelihood of the three-party game stability strategy appears.This study has important guiding significance for other developing countries to promote carbon emission reduction by environmental policy.

Analysis on Local Government's Illegal Occupation of Cultivated Land Using Game Theory

In order to find out reasons for local government illegally occupying cultivated land and reduce such acts to ensure China's grain security,this paper made an analysis through building the single person game model for local government's legal or illegal occupation of cultivation land.It reached the conclusion that the benefit obtained by local government from illegal occupation of cultivated land is far greater than cost and punishment of such illegal acts.Illegal act is an optimal choice of local government to maximize its benefits,which is also the major reason for its illegal occupation of cultivated land.Thus,to reduce these illegal acts of local government,it should reduce benefits of local government obtained from illegal occupation of cultivated land,and increase costs for illegal occupation of cultivated land.

Analytical Framework Model for Capacity Needs Assessment and Strategic Capacity Development within the Local Government Structure in Tanzania

This is a methodological paper prepared by senior academicians, researchers and consultants from renowned universities in Tanzania. The paper provides insights as to how best development agents can approach the challenge of capacity needs assessment and development of capacity building programs in the context of the local government structure in Tanzania. The paper is of original nature and is based on author’s accumulated knowledge and practice in conducting capacity assessments and developing capacity building programs in Tanzania. The paper describes what can be considered to be best practices in conducting participatory capacity assessment through consultative processes which involves most of the key actors who would be engaged in implementing proposed interventions. The paper puts forward an analytical model for capacity assessment and program development in the Tanzanian context. The main features of the model can be summarized as participatory capacity assessment, strategic capacity building program development and complementarity through synergy building with like-minded stakeholders. The operational modality for utilizing the model in developing capacity building programs which among other components has monitoring and evaluation aspects is included. It is recommended that practitioners and development agents should test the model in their working environments to realize its potential benefits including program ownership by stakeholders.

The E-Government in Local Governance and Its Contribution to the Regional Development: A Comparative Study

The purpose of this article is to designate the impact of the implementation of e-governance in municipalities and to suggest some proposals for further growth. More specific, in the first chapter, there is a theoretical approach of e-governance by presenting its definition and describing the current situation of the progression of e-governance to these municipalities. In the second chapter, it is presented a comparison between these municipalities about the implementation and progress of e-governance among them. Finally, in the third and last chapter, there are the conclusions and some proposals for future growth of e-governance to these municipalities.

Management Accounting Problems and Perspectives in the Local Government of Estonia： An Analysis From the Viewpoint of Parsons＇ Paradigm

This case study focuses on the current and future needs of the management accounting within the Tallinn city government and their potential relationships with the sustainability reporting. This analysis is based on the study carried out within the city organizations in 2011. The questionnaire drawn up by the authors includes several questions about the current management accounting tools of the city and their development and support needs. The authors also add some questions related to the sustainability reporting, which is obligatory for the city as one of the members of the Aalborg Charter. The quantitative methodology was used. The authors＇ conclusion is that the level of the managerial accountability of the Estonian municipality is increasing and its sole economic focus is changing to a broader perspective. According to the findings of the study, the authors argue that both management accounting principles and sustainability principles are coming closer together. By using Talcott Parsons＇ adaptation, goal attainment, integration, and latency （AGIL） paradigm, the authors point out four critical components for implementing the sustainability reporting into a management accounting system. The results of this study highlight the role of values in the management accounting development, which is in harmony with the AGIL paradigm.

Alternative policy implementation: Theoretical explanation and case analysis of local government's action logic

Since the reform and opening up, the local government has played a key role in promoting the economic and social development of our country, and the effective implementation of the local government has become an important research topic. Therefore, based on the literature, the observation method of in-depth interviews, practice investigation and participation is adopted in this paper, which focuses on the implementation of special groups of social assistance policy. The theoretical framework of government' rational choice reveals the status of local government implementation policies and behavior behind the mechanism and organizational structure. The study found that:(1) the local government is easy to choose a quantifiable policy to implement;(2) there is a coexistence between the local government departments;(3) the local government selectively meets the needs of special personnel;(4) the local government's seeking political promotion and power leads to its behavior alienation.

From Consolidation to Segment Reporting in Local Government： Accountability Needs, Accounting Standards, and the Effect on Decision-Makers

Consolidated Financial Statements （CFSs） in the public sector represent useful financial tools to improve transparency and accountability toward internal and external users. This aggregate view is only a part of the information needed in order to give politicians, managers, employees, financial institutions, rating agencies, and citizens a whole view of a local government＇s financial performance. It emerges the need to have segment information, covering specific policy areas for which it is appropriate to separately report financial and non-financial information. This paper, after having discussed the need for accountability and decision-making in a theoretical framework, gives account of a pilot project realized by the municipality of Reggio Emilia, which introduced CFSs and segment reporting. The empirical study is based on an action research as a methodological approach to solving practical problems. Finally, the paper also offers some practical suggestions to contribute to the applicability of the segment reporting in the public sector.

Research on the local government investment and fi nancing system innovation and risk assessment under the new-type urbanization background

At present, with the new urbanization as the background of the situation in our country, local governments in China especiallyin the central region as the representative of Henan Province, is to take this opportunity to create their own economic heights and industrialagglomeration, and constantly improve the level of urbanization of the original, but the town level cannot improve open the power of capital, thelocal government of is facing fi nancing, fi nancing platform, fi nancing channels and fi nancing policy and a series of fi nancing systems caused byfi nancing diffi culties. Therefore, as the perspective of the local government, a new study of investment and fi nancing system and the risk measure,can more effectively guide and encourage the existing capital city infrastructure and public services to improve the fi eld.

The effects of local government investment on economic growth and employment: evidence from transitional China

Based on the panel data of 28 provinces in the year of 1987-2001, this paper examines the effects of the local government investment on economic growth and employment. The empirical result shows that the local government investment plays a significant positive role in economic growth and employment. However, while the proportion of local government investment to GDP had a remarkable rise after 1998, the elasticity of local government investment on economic growth declined, which shows that there is a big room for raising the efficiency of local government investment. Moreover. the empirieal examination shows that although local government investment had positive effect on employment, the elasticity had a decrease after 1994 when the tax-sharing system reform was put into practice. This shows that the positive role of local government investment on employment is also limited This paper argues that the role of local governments as investors must be weakened, and local governments of different levels should lessen direct economic intervention and concentrate on public regulation.

The Relationship between Local Government and the Development of Industrial Clusters

Apart from spontaneous market force, the development of industrial clusters is indispensable from government role in that their development entails the guidance and support from local governments. During the development process, local governments play an extremely important role. On the basis of former research results, the author raises that while developing industrial clusters, local governments should play their important role by formulating a scientific and complete policy supporting system.

Europeanization and Multilevel Governance： Trying to Make Sense of International Activities of European Local Governments

This paper analyzes the links among Europeanization, multilevel governance, and international activities of local governments. To do so, a revision of the literature on these three areas is provided, with a special emphasis on the effects that the Europeanization process （hierarchical and horizontal） and multilevel governance （type I and type II） have had over the internationalization of local governments. Thus, local governments＇ international activities have evolved and adapted to a complex system of governance. Furthermore, the paper offers a reflection on current trends such as European Union （EU） and national programmes aimed at fostering International initiatives of local governments, and the impact of the economic crisis on these activities.

Community Participation in the Decentralized Health and Water Services Delivery in Tanzania

This article examined community participation in the delivery of water and primary health care services in the Local Government Authorities (LGAs) in Tanzania. This was the descriptive research study which employed both qualitative and quantitative research designs involving a total of 208 respondents. Where 127 respondents filled in the questionnaires, 51 respondents participated in the in-depth interviews and 30 respondents participated in the Focus Group Discussions (FGDs). The results indicate that decentralization reforms have facilitated the formation of health and water services governance structures that facilitate community participation in the service delivery. The findings further revealed the means through which community participated in the delivery of services, i.e., from participating in the meetings, project initiation and management, to membership in various statutory services boards and committees.

The Transformation of Environmental Governance from the Point of the Interaction between Government and National People's Congress

Taking cadmium pollution in X River as an example, the interaction between National People＇s Congress and local government was de- scribed. How the local government transforms its role in environment protection with the help of several deputies to National People＇s Congress was expounded from the angle of social construction, which also enlightened the way to build an environment protection road with Chinese characteristics.

Financial Reporting Dilemmas for the Maltese Local Government

Maltese Local Councils are required to prepare financial reports compliant with International Financial Reporting Standards （IFRS）. Through documentary research, this study examined the suitability of this requirement and implications for institutional relationships. This study showed that IFRS statements are problematic to produce and interpret at the local level of government, and that, on their own, they are undermining the control needs of the Central Government. This study highlighted the important role of financial reporting for accountability by showing that the use of financial reporting systems that do not fit the reporting entity may actually lead to avoidance of accountability by mystifying reality.

The AHP-Based Assessment of Public Services With Respect to Different Groups of Customers of Polish Local Government

The situation of the contemporary economic systems is based on their ability to ensure optimal response to the customer needs. There are several important groups of clients, who may determine development processes and who are recipients of public services. They include： residents, entrepreneurs, tourists, and State Treasury. Local governments are equipped with a range of legal instruments to provide public services addressed to the selected clients. The objective of this paper is to present the application of the AHP method to assess the significance of the selected categories of public services for different groups of clients in Poland. The results allow setting priorities for future policy and adjust the tasks to the specific expectations of each group of clients. The model of assessment of public services was built using the analytic hierarchy process （AHP）. Since the 1970＇s, this multicriteria decision-support method has been used by researchers and practitioners in many areas of socioeconomic life. The case study presented in this paper involved 14 experts--public administration workers in one of the districts in Southern Poland. The survey consisted of two stages. First, they assessed--using the AHP--the influence of each group of customers on local development processes. The most important was ＂business＂ （priority 38.7%）, followed by ＂tourists＂ （29.7%）, ＂citizens＂ （26.1%）, and ＂central administration＂ （5.5%）. Second, they evaluated at the five-point Liken scale the influence of over 20 different public services with respect to different groups of clients. The results were aggregated using arithmetic mean and multiplied by the priorities of the clients. The synthesized final score indicated the most significant public activities overall, which were ＂roads＂ （4.16）, ＂transport＂ （3.93）, and ＂tourism＂ （3.84）.

Analysis on the Development Trend of Contemporary Local Governance Mode from the perspective of Economic Policy and Environmental Capacity Optimization

As the basic level of national governance, local governance is deeply influenced by administrative tradition, political system and economic development level of a country. With more than thirty years of reform and opening up, the pattern of local governance has become diversified. The diversity of governance model cannot be managed in the same way, however, it cannot affect the government’s ability to play the initiative role of governance. We need to innovate and improve the existing local governance models.

The Control of Population Growth Is the Function of the Central Government

Mr.Jiang Zcmin,Gencral-Seerctary of the Cen-tral Committee of the Chincse Communist Party and.Chairman of the People's Republic of China,in a rC-ccnt spcech cm phasized that the family planning pro-gramme should be strictly and effectively im plemented in 1994,a year of crucial importance for promoting re-form and opening and thc drive lowards.modernization.To makc continucd contributions to the sociocconomic development in the country,we must fulfil the plan for controlling population growth..The spcech was delivcred at the anua!National Fo-rum on Family Planning Work convened jointly by the Party's Central Committcc and the Statc Council.