EVALUATION METHODS FOR FISCAL DECENTRALIZATION

Fiscal decentralisation has attracted attention from government, academic studies, and international institutionswith the aims of enhancing economic growth in recent years. One of the difficult issues is to measuresatisfactorily the degree of fiscal decentralisation across countries. Fiscal decentra...

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Bibliographic Details
Main Authors: Hakan Kırbaş, Neringa Slavınskaıte, Teodora G. Dinova
Format: Article
Language:English
Published: Mehmet Akif Ersoy University 2016-01-01
Series:Mehmet Akif Ersoy Üniversitesi Sosyal Bilimler Enstitüsü Dergisi
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Online Access:https://dergipark.org.tr/tr/download/article-file/181891
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Summary:Fiscal decentralisation has attracted attention from government, academic studies, and international institutionswith the aims of enhancing economic growth in recent years. One of the difficult issues is to measuresatisfactorily the degree of fiscal decentralisation across countries. Fiscal decentralization is a complexphenomenon, demonstrating its various aspects in reality. Therefore, multicriteria methods may be used for itsevaluation. The fiscal decentralization is described by a number of criteria, therefore, an hierarchical set ofcriteria should be developed to assess it more accurately. Multicriteria evaluation may be aimed at determiningthe preference order of the considered phenomena or at quantitative evaluation of the state of a particular phenomenon (or object). It is the latter that allows us to determine level of fiscal decentralization of country. All currently used multicriteria evaluation methods have some advantages and disadvantages, therefore, the evaluation should be based on the use of several methods, and the mean value of the data obtained should be considered. This paper provides a general, brief but comprehensive overview of the main evaluation methods from the literature of fiscal decentralization. In doing so, literature on evaluation methods of fiscal decentralization is grouped into two main parts: "used methods’ and "new methods".
ISSN:1309-1387