Pub Date : 2021-10-22DOI: 10.4335/19.3.839-871(2021)
Gema Pastor Albaladejo, Gema Sánchez Medero
This article defines and analyzes a new concept: inclusive transparency. Specifically, it conducts a comparative study of transparency portals in twenty-five Spanish local councils, all of which occupy prime positions in Transparency International’s Index of Municipalities. The evaluation aims to establish their degree of compliance with Spanish and European regulations, ensuring website accessibility for people with disabilities. To this end, an evaluation model (composed of 4 criteria, 11 variables and 45 indicators) has been generated, taking inspiration from electronic accessibility guidelines, which have been applied using automatic techniques and transparency portal revision manuals. The results of the research allow verification of a positive correlation between the levels of active and inclusive transparency. In other words, whether in terms of active advertising benchmark municipalities design and manage their portals in ways which also guarantee, alongside all other citizens, the right of access for people with limited capacities (hearing, visual, mobile and cognitive) thereby enahancing the exercise of their political citizenship and their social integration.
{"title":"Evaluating Inclusive Transparency in Spanish Local Government","authors":"Gema Pastor Albaladejo, Gema Sánchez Medero","doi":"10.4335/19.3.839-871(2021)","DOIUrl":"https://doi.org/10.4335/19.3.839-871(2021)","url":null,"abstract":"This article defines and analyzes a new concept: inclusive transparency. Specifically, it conducts a comparative study of transparency portals in twenty-five Spanish local councils, all of which occupy prime positions in Transparency International’s Index of Municipalities. The evaluation aims to establish their degree of compliance with Spanish and European regulations, ensuring website accessibility for people with disabilities. To this end, an evaluation model (composed of 4 criteria, 11 variables and 45 indicators) has been generated, taking inspiration from electronic accessibility guidelines, which have been applied using automatic techniques and transparency portal revision manuals. The results of the research allow verification of a positive correlation between the levels of active and inclusive transparency. In other words, whether in terms of active advertising benchmark municipalities design and manage their portals in ways which also guarantee, alongside all other citizens, the right of access for people with limited capacities (hearing, visual, mobile and cognitive) thereby enahancing the exercise of their political citizenship and their social integration.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":"47 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2021-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78978163","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}
Pub Date : 2021-10-22DOI: 10.4335/19.3.873-892(2021)
M. Inshyn, D. Sirokha, N. Kaida, Tetiana Egorova-Lutsenko, Andrii Stratiuk
The purpose of this study is to identify existing policies related to social protection of healthcare workers during the spread of a pandemic. The study is based on the assumption that it is mainly developing countries that resort to extensive government programs. Using the method of political and legal analysis the research considers the initiatives of government bodies aimed at increasing the level of social protection of health workers and determining effective incentive measures for medical workers. The study notes that to date incentive measures and government programs are mostly implemented by developing countries. At the same time, it seems premature today to make a final conclusion about the direct relationship between incentive measures and the standard of living in the country or similar indicators. The research results can be used by the subjects of legislative initiative to improve existing policies in the field of social protection.
{"title":"Issues of Implementation of Government Programs Related to Social Protection of Medical Workers During the Spread of the Covid-19 Pandemic","authors":"M. Inshyn, D. Sirokha, N. Kaida, Tetiana Egorova-Lutsenko, Andrii Stratiuk","doi":"10.4335/19.3.873-892(2021)","DOIUrl":"https://doi.org/10.4335/19.3.873-892(2021)","url":null,"abstract":"The purpose of this study is to identify existing policies related to social protection of healthcare workers during the spread of a pandemic. The study is based on the assumption that it is mainly developing countries that resort to extensive government programs. Using the method of political and legal analysis the research considers the initiatives of government bodies aimed at increasing the level of social protection of health workers and determining effective incentive measures for medical workers. The study notes that to date incentive measures and government programs are mostly implemented by developing countries. At the same time, it seems premature today to make a final conclusion about the direct relationship between incentive measures and the standard of living in the country or similar indicators. The research results can be used by the subjects of legislative initiative to improve existing policies in the field of social protection.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":"16 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2021-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74983841","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}
Pub Date : 2021-07-22DOI: 10.4335/19.3.521-541(2021)
Paweł Felis, J. Szlęzak-Matusewicz, Henryk Rosłaniec
The paper addresses differences in financial effects of local tax policy. Its aim was to examine the effects of decisions taken within the realm of tax authority in a country which applies area-based property taxation. The paper validates the hypothesis, according to which the impact of local tax policy upon tax revenues of local units depends on the social and economic potential of regions (in Poland called “voivodeships”). We believe that municipalities (called “gminas” in Polish) are more active in pursuing local tax policy (i.e., in reducing property tax rates) in regions whose social and economic position is weaker. Statistical and econometric analyses confirmed our theoretical assumptions and provided the evidence that the hypothesis is correct. By using econometric models, in this paper we also succeeded in identifying variables which help in explaining the real scale of reductions of property tax rates.
{"title":"Differentiation of Fiscal Effects of Local Tax Policy in Countries Using Area-Based Property Taxation: the Case of Poland","authors":"Paweł Felis, J. Szlęzak-Matusewicz, Henryk Rosłaniec","doi":"10.4335/19.3.521-541(2021)","DOIUrl":"https://doi.org/10.4335/19.3.521-541(2021)","url":null,"abstract":"The paper addresses differences in financial effects of local tax policy. Its aim was to examine the effects of decisions taken within the realm of tax authority in a country which applies area-based property taxation. The paper validates the hypothesis, according to which the impact of local tax policy upon tax revenues of local units depends on the social and economic potential of regions (in Poland called “voivodeships”). We believe that municipalities (called “gminas” in Polish) are more active in pursuing local tax policy (i.e., in reducing property tax rates) in regions whose social and economic position is weaker. Statistical and econometric analyses confirmed our theoretical assumptions and provided the evidence that the hypothesis is correct. By using econometric models, in this paper we also succeeded in identifying variables which help in explaining the real scale of reductions of property tax rates.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":"16 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2021-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83896679","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}
Pub Date : 2021-07-22DOI: 10.4335/19.3.805-835(2021)
Bartosz Liżewski, Jarosław Czerw
The basis for the matter discussed herein is the presentation of a new paradigm in modern law, i.e. the creation of hybrid legal institutions. The specificity of this construct consists in the combination of elements of public law and private law in order to achieve mutual benefits. Meeting these two interests is perfectly illustrated by the institution of public-private partnership. The essence of the partnership is the implementation of infrastructural projects in the public sphere by a private entity. A detailed analysis of this institution gives grounds to propose a thesis about the need to change the model of management in local government. The inclusion of private entities in the performance of tasks in the public sphere forces the verification of the traditional way of managing the local government staff. The participatory execution of tasks as part of hybrid legal institutions forces the officials to become more professional. This is the only way the public interest can be safeguarded in a public-private venture.
{"title":"Influence of Hybrid Legal Institutions on the Management in Local Government on the Example of the Institution of Public-Private Partnership","authors":"Bartosz Liżewski, Jarosław Czerw","doi":"10.4335/19.3.805-835(2021)","DOIUrl":"https://doi.org/10.4335/19.3.805-835(2021)","url":null,"abstract":"The basis for the matter discussed herein is the presentation of a new paradigm in modern law, i.e. the creation of hybrid legal institutions. The specificity of this construct consists in the combination of elements of public law and private law in order to achieve mutual benefits. Meeting these two interests is perfectly illustrated by the institution of public-private partnership. The essence of the partnership is the implementation of infrastructural projects in the public sphere by a private entity. A detailed analysis of this institution gives grounds to propose a thesis about the need to change the model of management in local government. The inclusion of private entities in the performance of tasks in the public sphere forces the verification of the traditional way of managing the local government staff. The participatory execution of tasks as part of hybrid legal institutions forces the officials to become more professional. This is the only way the public interest can be safeguarded in a public-private venture.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":"25 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2021-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83216710","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}
Pub Date : 2021-07-22DOI: 10.4335/19.3.503-519(2021)
Wen-Hsiang Chiu, WenFu. Lin, Chiung-Ju Liang
In order to achieve the goal of "non-nuclear homeland and realize the policy target that renewable energy accounts for 20% of power generation, the Taiwan government has actively promoted the integration of energy generation. Many small and medium-sized enterprises or start-up companies are faced with the challenge of financing their business expansion. This paper adopted document analysis method to seek more diversified financing channels compared with traditional ways of financing and lending from financial institutions, the combination of fintech and the power of the masses, such as crowdfunding, has become one of the emerging financial instruments for the development of green energy industry. Finally, the empirical result is compared main region about the community renewable energy projects and realized how to obtain renewable energy resources through new financing source. The study will be providing related reference to decision-making of country which plan to develop renewable energy projects.
{"title":"The Role of Green Finance in Community Renewable Energy Projects of main Region and Taiwan","authors":"Wen-Hsiang Chiu, WenFu. Lin, Chiung-Ju Liang","doi":"10.4335/19.3.503-519(2021)","DOIUrl":"https://doi.org/10.4335/19.3.503-519(2021)","url":null,"abstract":"In order to achieve the goal of \"non-nuclear homeland and realize the policy target that renewable energy accounts for 20% of power generation, the Taiwan government has actively promoted the integration of energy generation. Many small and medium-sized enterprises or start-up companies are faced with the challenge of financing their business expansion. This paper adopted document analysis method to seek more diversified financing channels compared with traditional ways of financing and lending from financial institutions, the combination of fintech and the power of the masses, such as crowdfunding, has become one of the emerging financial instruments for the development of green energy industry. Finally, the empirical result is compared main region about the community renewable energy projects and realized how to obtain renewable energy resources through new financing source. The study will be providing related reference to decision-making of country which plan to develop renewable energy projects.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":"59 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2021-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74229870","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 aimed to keep the quality of judges' decisions and to reduce the burden of cases that accumulate in the courts. This research was conducted through observation, interviews, and literature study at the mediation center in the Sasak community with a qualitative analysis, using a case and statute approach. It was found that based on the Regional Regulation Number 9 of 2018, the mediation center and the court can be integrated institutionally through several concepts: first, making the mediation center as a filtering instrument of dispute so that the court ultimately only functions as a final settlement; second, making the executive power on the peace agreement produced by the mediation center in a peace deed (vandading deed); third, the Sasak community's control-management procedure based on local laws in the form of the Mediation Center Institution is an alternative to resolve local community disputes.
{"title":"Management of National Judicial System Control Based on Local Laws: A Case Study at the Mediation Center in Lombok, Indonesia","authors":"Hilman Syahrial Haq, Achmadi Achmadi, Arief Budiono, Sinung Mufti Hangabei","doi":"10.4335/19.3.485-501(2021)","DOIUrl":"https://doi.org/10.4335/19.3.485-501(2021)","url":null,"abstract":"This study aimed to keep the quality of judges' decisions and to reduce the burden of cases that accumulate in the courts. This research was conducted through observation, interviews, and literature study at the mediation center in the Sasak community with a qualitative analysis, using a case and statute approach. It was found that based on the Regional Regulation Number 9 of 2018, the mediation center and the court can be integrated institutionally through several concepts: first, making the mediation center as a filtering instrument of dispute so that the court ultimately only functions as a final settlement; second, making the executive power on the peace agreement produced by the mediation center in a peace deed (vandading deed); third, the Sasak community's control-management procedure based on local laws in the form of the Mediation Center Institution is an alternative to resolve local community disputes.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":"129 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2021-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73795814","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}
Pub Date : 2021-07-22DOI: 10.4335/19.3.439-459(2021)
Velibor Korać
With the adoption of the new Law on Certification of Signatures, Manuscripts and Transcripts the Montenegrin legislator did not take into account the fact of introducing the notary services into the legal system of Montenegro. Unlike most of the comparative legislations, certification of signatures, transcripts and manuscripts have not been transferred to the exclusive competence of notaries, but a competitive competence of notaries, local administration authorities and the courts in carrying out these assignments has been retained. Further retention of competitive jurisdiction in this matter is not justified any more. The analysis of this decision has shown that it leads to an unequal position, depending on the authority before which the certification is performed, whereas the obligations and professional competences of officials and notaries are different. Notarial certifications contribute to greater legal certainty and besides are more available to the citizens and not more expensive. Parallel jurisdiction is not a standard of notarial services in European continental law which has adopted the Latin model of notary as a independent profession having public authorities. This solution does not lead to building a legal certainty, protection of public interest and relieving the work of courts and administrative authorities, which has been the underlying legal political reason for introducing notariat.
{"title":"Competitive Jurisdictions of Local Administration Authorities and Notaries for the Certification Purposes in Montenegro","authors":"Velibor Korać","doi":"10.4335/19.3.439-459(2021)","DOIUrl":"https://doi.org/10.4335/19.3.439-459(2021)","url":null,"abstract":"With the adoption of the new Law on Certification of Signatures, Manuscripts and Transcripts the Montenegrin legislator did not take into account the fact of introducing the notary services into the legal system of Montenegro. Unlike most of the comparative legislations, certification of signatures, transcripts and manuscripts have not been transferred to the exclusive competence of notaries, but a competitive competence of notaries, local administration authorities and the courts in carrying out these assignments has been retained. Further retention of competitive jurisdiction in this matter is not justified any more. The analysis of this decision has shown that it leads to an unequal position, depending on the authority before which the certification is performed, whereas the obligations and professional competences of officials and notaries are different. Notarial certifications contribute to greater legal certainty and besides are more available to the citizens and not more expensive. Parallel jurisdiction is not a standard of notarial services in European continental law which has adopted the Latin model of notary as a independent profession having public authorities. This solution does not lead to building a legal certainty, protection of public interest and relieving the work of courts and administrative authorities, which has been the underlying legal political reason for introducing notariat.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":"16 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2021-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75406790","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}
Pub Date : 2021-07-22DOI: 10.4335/19.3.781-803(2021)
T. Karabin, O. Bilash, R. Fridmanskyy, V. Tymchak
The obligations assumed by the Ukrainian state by ratifying the association agreement between Ukraine and the European Union have become a reference point for transformations taking place in various spheres of public life, including local self-government. The article analyzes Ukraine's compliance with EU requirements regarding local self-government organisation, achievements in this field, and determining the prospects for reform. The analysis is grouped into four blocks: implementation of administrative and territorial reform; budget decentralisation; optimization of the organization of local public authorities (executive bodies formation of regional (oblast) and district (rayon) councils, the establishment of prefectures); land reform (transfer of land management to communities). The powers of local self-government bodies and state bodies were transformed in implementing municipal, territorial, fiscal and land reforms. However, further reforms are impossible without amendments to the Constitution of Ukraine (regarding the decentralisation of power), the adoption of new legislative acts (on the principles of the administrative-territorial structure of Ukraine, on prefectures), as well as amendments to some existing ones (on local self-government, etc.).
{"title":"Local Government Transfer into the Process of Ukraine's European Integration: Achievements of Communities and Losses of the Executive Branch of Power","authors":"T. Karabin, O. Bilash, R. Fridmanskyy, V. Tymchak","doi":"10.4335/19.3.781-803(2021)","DOIUrl":"https://doi.org/10.4335/19.3.781-803(2021)","url":null,"abstract":"The obligations assumed by the Ukrainian state by ratifying the association agreement between Ukraine and the European Union have become a reference point for transformations taking place in various spheres of public life, including local self-government. The article analyzes Ukraine's compliance with EU requirements regarding local self-government organisation, achievements in this field, and determining the prospects for reform. The analysis is grouped into four blocks: implementation of administrative and territorial reform; budget decentralisation; optimization of the organization of local public authorities (executive bodies formation of regional (oblast) and district (rayon) councils, the establishment of prefectures); land reform (transfer of land management to communities). The powers of local self-government bodies and state bodies were transformed in implementing municipal, territorial, fiscal and land reforms. However, further reforms are impossible without amendments to the Constitution of Ukraine (regarding the decentralisation of power), the adoption of new legislative acts (on the principles of the administrative-territorial structure of Ukraine, on prefectures), as well as amendments to some existing ones (on local self-government, etc.).","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":"31 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2021-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72753946","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}
Pub Date : 2021-07-22DOI: 10.4335/19.3.621-658(2021)
Timotej Jagrič, Johnathan Mun, Christine Brown, D. Fister
A GRIT methodology (Generation of Regional Input-Output Tables) to generate and analyze regional input-output tables is applied for a small, middle-income nation, where the single national input-output table is partitioned into numerous regional tables. Missing values data are imputed using an evolutionary stochastic population-based nature-inspired optimization algorithm with self-adapting control parameters and exogenous superior data are introduced as well. A nonsurvey study is carried for each regional economy by computing various multipliers, such as output, income, value-added, employment, and import multipliers, and outlining financial properties, development, and interconnections of the various regions in Slovenia. Finally, the effects of financing the regional healthcare sectors are examined. Empirical evidence that healthcare industry sectors are extraordinarily important at the regional level and thus necessary to deliver a favorable impact on the national production of Slovenia in future, can be used for forthcoming economic policies planning at regional and national level.
{"title":"Economic Impact of the Health Sector on the Regional Level – Case of a Small, Open Economy","authors":"Timotej Jagrič, Johnathan Mun, Christine Brown, D. Fister","doi":"10.4335/19.3.621-658(2021)","DOIUrl":"https://doi.org/10.4335/19.3.621-658(2021)","url":null,"abstract":"A GRIT methodology (Generation of Regional Input-Output Tables) to generate and analyze regional input-output tables is applied for a small, middle-income nation, where the single national input-output table is partitioned into numerous regional tables. Missing values data are imputed using an evolutionary stochastic population-based nature-inspired optimization algorithm with self-adapting control parameters and exogenous superior data are introduced as well. A nonsurvey study is carried for each regional economy by computing various multipliers, such as output, income, value-added, employment, and import multipliers, and outlining financial properties, development, and interconnections of the various regions in Slovenia. Finally, the effects of financing the regional healthcare sectors are examined. Empirical evidence that healthcare industry sectors are extraordinarily important at the regional level and thus necessary to deliver a favorable impact on the national production of Slovenia in future, can be used for forthcoming economic policies planning at regional and national level.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":"31 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2021-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90680643","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}
Pub Date : 2021-07-22DOI: 10.4335/19.3.751-780(2021)
T. Horvat, Veronika Šart, Gorazd Justinek, V. Bobek
Based on the sample of all municipalities in Slovenia from 2008 to 2014, the authors answered how austerity measures affect the expenditure side of the revenue and expenditure account of municipalities. The authors used a statistical program to process the data. The research intends to anticipate timely action in the next economic crisis. The results showed that the austerity measures represent a reduction in annual holiday pay abundantly visible in the first year. Other savings measures in wages and expenses for employees are less visible in the first year and more visible in the following years. There is a positive correlation between the variables payroll and other employee expenditure and the number of employees. The authors propose to change the legislation in the area of financing of municipalities.
{"title":"Analysis of the Financing of Local Communities in Slovenia in Times of Economic Downturn and Crises","authors":"T. Horvat, Veronika Šart, Gorazd Justinek, V. Bobek","doi":"10.4335/19.3.751-780(2021)","DOIUrl":"https://doi.org/10.4335/19.3.751-780(2021)","url":null,"abstract":"Based on the sample of all municipalities in Slovenia from 2008 to 2014, the authors answered how austerity measures affect the expenditure side of the revenue and expenditure account of municipalities. The authors used a statistical program to process the data. The research intends to anticipate timely action in the next economic crisis. The results showed that the austerity measures represent a reduction in annual holiday pay abundantly visible in the first year. Other savings measures in wages and expenses for employees are less visible in the first year and more visible in the following years. There is a positive correlation between the variables payroll and other employee expenditure and the number of employees. The authors propose to change the legislation in the area of financing of municipalities.","PeriodicalId":51875,"journal":{"name":"Lex Localis-Journal of Local Self-Government","volume":"4 1","pages":""},"PeriodicalIF":0.4,"publicationDate":"2021-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87813672","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}