Purpose - This paper explores how COVID-19 has impacted the shift from public participation by conventional means to e-participation. Specifically, we investigated to what extent COVID-19 has been a driver for electronic participation in community participatory budgeting, which is a kind of...

Os gastos com transporte constituem uma parte expressiva dos orçamentos públicos municipais no Brasil. Tradicionalmente concentrados em investimentos de capital voltados à infraestrutura viária, os recursos têm sido progressivamente redirecionados para o custeio da operação dos sistemas...

The study examined the specific features of using the instruments of financing the economic development of territorial communities on the example of Ukraine. Economic and statistical analysis methods were used to process the data, including the Wilcoxon signed-rank test for comparing growth...

Bei der Finanzierung von Investitionen sind die Kommunen stark auf Fördermittel angewiesen. Diese werden über zahlreiche Programme verteilt, wobei die Länder eine maßgebliche Rolle spielen. Die empirische Forschung legt nahe, dass politische Verbindungen die Zuweisung dieser Mittel...

The present paper aims to determine what factors affect the success of participatory budgets in Polish cities and what factors affect the size of these budgets. The study covered all 66 cities with powiat rights from 2016 to 2021. A panel data model was used. The first research hypothesis states...

Immovable property tax is one of the key elements of fiscal decentralization in the Czech Republic. It is the only tax that is directed to municipal budgets in the full amount. It is also the only tax the total receipts of which can be influenced by municipalities by means of corrective...

We study the fiscal and tax response to intergovernmental grants, exploiting quasi-experimental variation within Germany's fiscal equalization scheme triggered by Census revisions of official population counts. Municipal budgets do not adjust instantly. Instead, spending and investments adapt...

This paper aims to examine whether the status of fiscal decentralization generates efficiency in local spending behavior and leads to local fiscal performance and local economic growth, revealing not only the status of Romania from the point of vertical fiscal imbalance but also the fiscal...

Population aging is expected to exert extreme pressure on public budgets. This study investigates the effect of demographic aging on U.S. municipal budgets between 1970 and 2017 using data on municipal finances and mayors' characteristics. Aging increases appetite for consumption-oriented...

Once in office, politicians propose policies and programmes aimed at winning the support of their constituencies. While this form of political activism increases with the number of politicians in government, it can also clash with capacity constraints, leading to a congestion effect whereby...

The budgets governments present around the beginning of their fiscal years and the financial statements they publish in their annual reports after their fiscal years have ended are critical tools for legislators and voters to hold them accountable. The transparency of these documents to...

The concept of a "smart city" is being actively implemented by several European cities to improve citizens' quality of life and sustainability at the local community level. The article evaluates "smart city" programs adopted by Ukraine cities in the Volyn region based on well‑being assessment....

Participatory budgeting has been advocated as an advanced tool of civic participation and a travelling innovation for more than three decades. This paper provides a bibliometric review of the concurrent body of knowledge on participatory budgeting (PB), explaining how this democratic innovation...

A municipality’s budget is a tool that significantly affects the long-term economic potential of the area. In addition, it is an important tool for the management of the municipality, in relation to the effective provision of public services for inhabitants. To ensure them, it uses the...

The aim of the article is to reveal the features of self-taxation as an independent form oflocal budget revenues. There is no consensus among domestic and foreign scholars onunderstanding the nature, place, and role of self-taxation in the system of income sources ofterritorial communities....

We investigate the effect on municipality spending efficiency of a local property tax reform, which reduced in 2008 the upper limit of the property tax. We compute municipality efficiency scores via data Envelopment Analysis (DEA) from 2005 to 2011, and then we rely in a panel data set to...

We investigate the effect on municipality spending efficiency of a local property tax reform, which reduced in 2008 the upper limit of the property tax. We compute municipality efficiency scores via data Envelopment Analysis (DEA) from 2005 to 2011, and then we rely in a panel data set to...

This paper examines the intertemporal linkages between local government expenditures and revenues. In the terminology that has become standard in the literature on vector autoregression analysis, the issue is whether revenues Granger-cause expenditures, or expenditures Granger-cause revenues....

Calls for reforming the civil rights enforcement regime often focus on individual government officers. Recent years have brought demands to abolish qualified immunity—a defense that protects individual officers from liability so long as they did not violate clearly established law—and to end...

Abstract: One of the fundamental questions in democratic governance is whether policies are best decided by elected officials or by appointed bureaucrat-experts. The study examines this issue in the context of how municipal government form influences government-wide budgetary solvency....

Using data from a 2015 national survey of U.S. cities with a population of 50,000 or more, this research examines cities’ responses to a budget crisis. The study develops and tests a model of retrenchment choices that categorizes expenditure- and revenue-related actions implemented by cities...

Participatory budgeting offers the promise of social accountability through citizens’ engagement in public sector budget allocations. The international evidence suggests that participatory budgeting initiatives can help produce more efficient and equitable budget allocations, but that the most...

The deteriorating fiscal position of municipalities across the United States raises the question which adjustment mechanisms municipalities have at their disposal and what their effects are. We utilize quasi-experimental variation in the year of property tax assessments in the state of...