"This paper explores the effects of the distribution of fiscal authority for fiscal decentralization on the U.S. state budget balance. Numerous scholars have pointed out that fiscal institutions play an important role in achieving budget balance, but their degree of authority fundamentally determines how fiscal insti tutions are authorized across the multi-level system in a federal government system. As an empirical ex ploration, this paper captures the authority of fiscal institutions through multiple dimensions of account ing and financial information. The results revealed that local governments are better able to balance their budgets when fiscal authority over revenue is decentralized, while states are more likely to achieve a balanced budget when authority over expenditure is decentralized. These contradictory effects result from overlapping tax-bases and customers of public services across states and their local governments."
{"title":"The Dilemma Between Fiscal Decentralization and Budget Balance","authors":"Jongmin Shon","doi":"10.24193/tras.67e.6","DOIUrl":"https://doi.org/10.24193/tras.67e.6","url":null,"abstract":"\"This paper explores the effects of the distribution of fiscal authority for fiscal decentralization on the U.S. state budget balance. Numerous scholars have pointed out that fiscal institutions play an important role in achieving budget balance, but their degree of authority fundamentally determines how fiscal insti tutions are authorized across the multi-level system in a federal government system. As an empirical ex ploration, this paper captures the authority of fiscal institutions through multiple dimensions of account ing and financial information. The results revealed that local governments are better able to balance their budgets when fiscal authority over revenue is decentralized, while states are more likely to achieve a balanced budget when authority over expenditure is decentralized. These contradictory effects result from overlapping tax-bases and customers of public services across states and their local governments.\"","PeriodicalId":45832,"journal":{"name":"Transylvanian Review of Administrative Sciences","volume":" ","pages":""},"PeriodicalIF":1.0,"publicationDate":"2022-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45716441","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
"Performance management has become a global trend in government reform movements. Previous studies have emphasized performance feedback, referring to the fact that local governments have ad opted numerous performance practices to enhance local service performance. Accordingly, while many studies sought mechanisms that motivate manag ers to seek performance feedback, they have not clarified how the different performance information signals foster managers’ problem-solving activities. This study conducted a survey experiment to assess local managers’ agreement with a prob lem-solving system such as performance consulting when presented with the performance information on citizen satisfaction with service quality. The re sults indicate that local managers with low citizen satisfaction scores are more reactive to the perfor mance information, supporting problem-solving sys tem, and the managerial reactions to performance information increase with detailed information."
{"title":"Exploring Local Managers’ Motivations to Seek Problem-Solving in Response to Citizens’ Feedback Signals on Service Quality","authors":"Heontae Shin, Youngmin Oh","doi":"10.24193/tras.67e.5","DOIUrl":"https://doi.org/10.24193/tras.67e.5","url":null,"abstract":"\"Performance management has become a global trend in government reform movements. Previous studies have emphasized performance feedback, referring to the fact that local governments have ad opted numerous performance practices to enhance local service performance. Accordingly, while many studies sought mechanisms that motivate manag ers to seek performance feedback, they have not clarified how the different performance information signals foster managers’ problem-solving activities. This study conducted a survey experiment to assess local managers’ agreement with a prob lem-solving system such as performance consulting when presented with the performance information on citizen satisfaction with service quality. The re sults indicate that local managers with low citizen satisfaction scores are more reactive to the perfor mance information, supporting problem-solving sys tem, and the managerial reactions to performance information increase with detailed information.\"","PeriodicalId":45832,"journal":{"name":"Transylvanian Review of Administrative Sciences","volume":" ","pages":""},"PeriodicalIF":1.0,"publicationDate":"2022-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46712096","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
"The idea of cooperative tax compliance promotes a partnership relationship between the tax authority and taxpayers, aiming to improve tax compliance. Fair, efficient, and sustainable taxation is central in delivering a greener and more digital world, espe cially in the recovery process from the fallout of the COVID-19 crisis. Based on the methodology of struc tured interviews, the paper explores the perception of taxpayers and the tax authority participating in the Slovenian cooperative compliance programme. The results revealed the attitude towards internal tax control mechanisms, the relationship between stakeholders, the advantages and disadvantages of the programme, and the perception of tax inspec tions on both sides of this relationship. Based on those, the challenges of internal control mechanism implementation and constant improvement as well as the tax authority experts’ competences were ex posed as the most important inhibitory factors of the programme. Additionally, the paper highlights the recommendations for collaboration improve ment and an increased number of taxpayers enter ing the status in the future. "
{"title":"Cooperative Tax Compliance — A Path to Fiscal Sustainability?","authors":"Tatjana Stanimirović, Tina Sever","doi":"10.24193/tras.67e.7","DOIUrl":"https://doi.org/10.24193/tras.67e.7","url":null,"abstract":"\"The idea of cooperative tax compliance promotes a partnership relationship between the tax authority and taxpayers, aiming to improve tax compliance. Fair, efficient, and sustainable taxation is central in delivering a greener and more digital world, espe cially in the recovery process from the fallout of the COVID-19 crisis. Based on the methodology of struc tured interviews, the paper explores the perception of taxpayers and the tax authority participating in the Slovenian cooperative compliance programme. The results revealed the attitude towards internal tax control mechanisms, the relationship between stakeholders, the advantages and disadvantages of the programme, and the perception of tax inspec tions on both sides of this relationship. Based on those, the challenges of internal control mechanism implementation and constant improvement as well as the tax authority experts’ competences were ex posed as the most important inhibitory factors of the programme. Additionally, the paper highlights the recommendations for collaboration improve ment and an increased number of taxpayers enter ing the status in the future. \"","PeriodicalId":45832,"journal":{"name":"Transylvanian Review of Administrative Sciences","volume":" ","pages":""},"PeriodicalIF":1.0,"publicationDate":"2022-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49168001","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Joanna Gręndzińska, I. Hoffman, D. Klimovský, Ivan Malý, J. Nemec
"The goal of this paper is to deliver a comparative analysis of the behaviors and statements of the PMs in Hungary, Poland, Slovakia, and the Czech Republic, using the concept of adaptive leaderships as a base for analysis. We employed the usage of four fundamental skills proposed by Glover, Friedman and Jones (2002) and of five fundamental recommendations proposed by Macpherson and ‘t Hart (2020) to assess the behaviors and relevant statements of the PMs of the four analyzed countries during the time of the pandemic. The fact that all four analyzed PMs did not employ many adaptive leadership skills and recommendations may serve as one of the possible explanations for the very problematic results in fighting COVID-19 during the second phase of the pandemic, when especially the Czech Republic and Slovakia belonged to the most affected countries. The costs of such limited competence are borne by citizens and businesses."
{"title":"\"Four Cases, the Same Story? The Roles of the Prime Ministers in the V4 Countries During the COVID-19 Crisis\"","authors":"Joanna Gręndzińska, I. Hoffman, D. Klimovský, Ivan Malý, J. Nemec","doi":"10.24193/tras.66e.2","DOIUrl":"https://doi.org/10.24193/tras.66e.2","url":null,"abstract":"\"The goal of this paper is to deliver a comparative analysis of the behaviors and statements of the PMs in Hungary, Poland, Slovakia, and the Czech Republic, using the concept of adaptive leaderships as a base for analysis. We employed the usage of four fundamental skills proposed by Glover, Friedman and Jones (2002) and of five fundamental recommendations proposed by Macpherson and ‘t Hart (2020) to assess the behaviors and relevant statements of the PMs of the four analyzed countries during the time of the pandemic. The fact that all four analyzed PMs did not employ many adaptive leadership skills and recommendations may serve as one of the possible explanations for the very problematic results in fighting COVID-19 during the second phase of the pandemic, when especially the Czech Republic and Slovakia belonged to the most affected countries. The costs of such limited competence are borne by citizens and businesses.\"","PeriodicalId":45832,"journal":{"name":"Transylvanian Review of Administrative Sciences","volume":" ","pages":""},"PeriodicalIF":1.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49131784","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This article attempts to critically review the applications of smart contracts in public procurement. The literature on the topic is characterized by an emphasis on potential advantages and uses of this emerging technology, while it lacks in the concrete practical implementations of smart contracts in public procurement. In this context, we wish to realistically outline the legal regime of smart public procurement contracts. For this, we analyze the potential use of blockchain and smart contracts in public procurement at two stages: contract award and contract execution. Our article also discusses case studies of smart public procurement contracts, in order to assess their compatibility with and their impact on the EU public procurement system.
{"title":"The Legal Regime of Smart Contracts in Public Procurement","authors":"Nadia Sava, D. Dragoș","doi":"10.24193/tras.66e.6","DOIUrl":"https://doi.org/10.24193/tras.66e.6","url":null,"abstract":"This article attempts to critically review the applications of smart contracts in public procurement. The literature on the topic is characterized by an emphasis on potential advantages and uses of this emerging technology, while it lacks in the concrete practical implementations of smart contracts in public procurement. In this context, we wish to realistically outline the legal regime of smart public procurement contracts. For this, we analyze the potential use of blockchain and smart contracts in public procurement at two stages: contract award and contract execution. Our article also discusses case studies of smart public procurement contracts, in order to assess their compatibility with and their impact on the EU public procurement system.","PeriodicalId":45832,"journal":{"name":"Transylvanian Review of Administrative Sciences","volume":" ","pages":""},"PeriodicalIF":1.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48661877","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Design is a living phenomenon of public administration, but it has not been thoroughly studied by students of public administration (PA). Based on the pioneering work by Simon in 1969, Shangraw and Crow set forth an approach to intellectual activity about public administration that they presented as a design science approach in 1989. This article explores the reasons for the faltering development of this revolutionary approach, proposes a new bounded and incremental design approach to public administration, and analyses the approach’s basic characteristics and six relevant ideas as well as the main research content and courses of public administration and some recommendations for PA practitioners under this new approach.
{"title":"\"A Bounded and Incremental Design Approach to Public Administration: 30 Years after Shangraw and Crow’s Revolutionary Approach\"","authors":"Lihua Yang","doi":"10.24193/tras.66e.8","DOIUrl":"https://doi.org/10.24193/tras.66e.8","url":null,"abstract":"Design is a living phenomenon of public administration, but it has not been thoroughly studied by students of public administration (PA). Based on the pioneering work by Simon in 1969, Shangraw and Crow set forth an approach to intellectual activity about public administration that they presented as a design science approach in 1989. This article explores the reasons for the faltering development of this revolutionary approach, proposes a new bounded and incremental design approach to public administration, and analyses the approach’s basic characteristics and six relevant ideas as well as the main research content and courses of public administration and some recommendations for PA practitioners under this new approach.","PeriodicalId":45832,"journal":{"name":"Transylvanian Review of Administrative Sciences","volume":" ","pages":""},"PeriodicalIF":1.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45262849","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Rita Toleikienė, Diana Šaparnienė, W. Sroka, Vita Jukneviciene
"Seeking good governance at local self-government, ethics management is a significant function in a public administration organization, in line with transparency, accountability, responsibility, openness and efficiency. Leadership is a key factor in driving organization towards ethical culture. Given this fact, the aim of this article is to disclose the role of leaders of the municipality in the formation and implementation of the integral ethics management system. The integral system of ethics management in the municipality is measured through the ethics management measures, processes and structures from the perspective of leaders at the political and administrative level, taking Lithuania as a case for the study. Quantitative research in the form of a structured and standardized questionnaire was used. Research sample includes 274 respondents from Lithuanian municipalities. The findings of the research show that the political leader – the mayor of the municipality – is more symbolic one, more as supporter of the ethics management in a municipality, while the administrative leader – the director of the administration (head of the division) – is considered as the main figure in ethics management processes, as well the initiator and the personal example of ethical behavior."
{"title":"\"The Role of the Leader in the Integral System of Ethics Management in Municipalities\"","authors":"Rita Toleikienė, Diana Šaparnienė, W. Sroka, Vita Jukneviciene","doi":"10.24193/tras.65e.7","DOIUrl":"https://doi.org/10.24193/tras.65e.7","url":null,"abstract":"\"Seeking good governance at local self-government, ethics management is a significant function in a public administration organization, in line with transparency, accountability, responsibility, openness and efficiency. Leadership is a key factor in driving organization towards ethical culture. Given this fact, the aim of this article is to disclose the role of leaders of the municipality in the formation and implementation of the integral ethics management system. The integral system of ethics management in the municipality is measured through the ethics management measures, processes and structures from the perspective of leaders at the political and administrative level, taking Lithuania as a case for the study. Quantitative research in the form of a structured and standardized questionnaire was used. Research sample includes 274 respondents from Lithuanian municipalities. The findings of the research show that the political leader – the mayor of the municipality – is more symbolic one, more as supporter of the ethics management in a municipality, while the administrative leader – the director of the administration (head of the division) – is considered as the main figure in ethics management processes, as well the initiator and the personal example of ethical behavior.\"","PeriodicalId":45832,"journal":{"name":"Transylvanian Review of Administrative Sciences","volume":" ","pages":""},"PeriodicalIF":1.0,"publicationDate":"2022-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45335312","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
"Effective digitalization of public administrations and economies requires rethinking of how e-government and digital services with increasing e-participation can support corruption reduction and social development. This paper aims to study the interdependencies and differences between the multidimensional phenomena of administrative corruption and digitalization in the EU member states. The research methods applied are Canonical Correlation Analysis and Principal Component Analysis. Ten relevant variables for 2019 and 2020 were selected and integrated into this research. The research results showed that digitalization significantly improved the quality of public administrations and reduced corruption. The new composite index designed and determined for EU member states showed a vast gap between the Nordic and Eastern European countries. Our results confirm that the level of e-government was found to be the best predictor of control of corruption and government effectiveness suggesting that digitalized and less corrupt governments also made economies more competitive. The digitization of public administration and services is a strategic objective of EU member states and should become a priority in the new technological era."
{"title":"\"Public Administration Digitalization and Corruption in the EU Member States. A Comparative and Correlative Research Analysis\"","authors":"Armenia Androniceanu, I. Georgescu, J. Kinnunen","doi":"10.24193/tras.65e.1","DOIUrl":"https://doi.org/10.24193/tras.65e.1","url":null,"abstract":"\"Effective digitalization of public administrations and economies requires rethinking of how e-government and digital services with increasing e-participation can support corruption reduction and social development. This paper aims to study the interdependencies and differences between the multidimensional phenomena of administrative corruption and digitalization in the EU member states. The research methods applied are Canonical Correlation Analysis and Principal Component Analysis. Ten relevant variables for 2019 and 2020 were selected and integrated into this research. The research results showed that digitalization significantly improved the quality of public administrations and reduced corruption. The new composite index designed and determined for EU member states showed a vast gap between the Nordic and Eastern European countries. Our results confirm that the level of e-government was found to be the best predictor of control of corruption and government effectiveness suggesting that digitalized and less corrupt governments also made economies more competitive. The digitization of public administration and services is a strategic objective of EU member states and should become a priority in the new technological era.\"","PeriodicalId":45832,"journal":{"name":"Transylvanian Review of Administrative Sciences","volume":" ","pages":""},"PeriodicalIF":1.0,"publicationDate":"2022-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43758161","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
"This study examines whether relational authenticity as a leader, a relatively new concept in the nonprofit literature, moderates the relationship between transformational, transactional leadership, and perceptions of organizational performance. Using an online survey experiment of executive directors at 403 nonprofit organizations, this study tests the hypothesis of the positive–negative asymmetry effects, which states that negative impressions are more impactful than positive ones. The findings illustrate that, in the case of positive personal behavior, a transformational leader (vs. transactional leader) acting favorably has a statistically significant positive influence on organizational performance. However, in the case of negative personal behavior, the treatment had null findings. This study suggests that nonprofit leaders should pay attention to achieving relational authenticity as a leader to ensure the sustainability of transformational leadership effects."
{"title":"\"Transformational, Transactional Leadership, and Perceptions of Organizational Performance: The Moderating Role of Relational Authenticity as a Leader\"","authors":"Min-Hyu Kim","doi":"10.24193/tras.65e.4","DOIUrl":"https://doi.org/10.24193/tras.65e.4","url":null,"abstract":"\"This study examines whether relational authenticity as a leader, a relatively new concept in the nonprofit literature, moderates the relationship between transformational, transactional leadership, and perceptions of organizational performance. Using an online survey experiment of executive directors at 403 nonprofit organizations, this study tests the hypothesis of the positive–negative asymmetry effects, which states that negative impressions are more impactful than positive ones. The findings illustrate that, in the case of positive personal behavior, a transformational leader (vs. transactional leader) acting favorably has a statistically significant positive influence on organizational performance. However, in the case of negative personal behavior, the treatment had null findings. This study suggests that nonprofit leaders should pay attention to achieving relational authenticity as a leader to ensure the sustainability of transformational leadership effects.\"","PeriodicalId":45832,"journal":{"name":"Transylvanian Review of Administrative Sciences","volume":" ","pages":""},"PeriodicalIF":1.0,"publicationDate":"2022-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48560976","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
"Although there is a consensus on the need for an active employment policy, there are still differences in opinion on which tools should be used to achieve employment policy objectives. The aim of the paper is to examine whether the instruments of active employment policy in the EU countries using the LMP database have been effectively set up, as there is a clear difference in the allocation of public expenditure and how it is provided according to specific support programs. The results suggest that countries such as Austria, Sweden and Germany are examples of the right policy setting (from the allocation of funds to their evaluation). If we evaluate the position of Slovakia, according to the results of the studies, we can say that the most effective tools are in the field of education and therefore the volume of their funding should be increased. Instruments from the Employment incentives section, where Slovakia has the most funds, were found to be effective, but only on the short term, therefore we recommend reassessing the 51.80% stake in this section. The least effective instruments are in the Direct job creation section, in which Slovakia also invests the lowest amount of funds."
{"title":"\"Are Employment Policies Set Up Effectively? Case Study of Selected EU Countries and Slovakia\"","authors":"Peter Pisár, Alexandra Mertinková","doi":"10.24193/tras.65e.5","DOIUrl":"https://doi.org/10.24193/tras.65e.5","url":null,"abstract":"\"Although there is a consensus on the need for an active employment policy, there are still differences in opinion on which tools should be used to achieve employment policy objectives. The aim of the paper is to examine whether the instruments of active employment policy in the EU countries using the LMP database have been effectively set up, as there is a clear difference in the allocation of public expenditure and how it is provided according to specific support programs. The results suggest that countries such as Austria, Sweden and Germany are examples of the right policy setting (from the allocation of funds to their evaluation). If we evaluate the position of Slovakia, according to the results of the studies, we can say that the most effective tools are in the field of education and therefore the volume of their funding should be increased. Instruments from the Employment incentives section, where Slovakia has the most funds, were found to be effective, but only on the short term, therefore we recommend reassessing the 51.80% stake in this section. The least effective instruments are in the Direct job creation section, in which Slovakia also invests the lowest amount of funds.\"","PeriodicalId":45832,"journal":{"name":"Transylvanian Review of Administrative Sciences","volume":" ","pages":""},"PeriodicalIF":1.0,"publicationDate":"2022-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48947329","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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