This paper aims to examine whether the status of fiscal decentralization generates efficiency in local spending … point of vertical fiscal imbalance but also the fiscal implication of spending decentralization and local government … empirical results show that fiscal decentralization determines more responsible and efficient local spending, enhancing local …

with its influencing determinants, namely fiscal decentralization, government internal audit, and law enforcement and … fiscal decentralization had a significant effect on the level of corruption, government internal audit and law enforcement … of fiscal decentralization on the level of corruption. This research was conducted to examine and analyze the factors …

. However, several studies have neglected the role of institutions and other institutional settings in fiscal decentralization …. This study augments the literature by revisiting the fiscal decentralization-growth nexus regarding institutional quality …