A Comparative Approach to Fiscal Illusions : a Synthesis of the Conclusions from a Polish Study in Relation to New Ideas and Empirical Research in Selected Countries

• Autorzy: Beata Guziejewska

Warianty tytułu

Iluzje fiskalne w ujęciu porównawczym : synteza wyników badań w Polsce na tle nowych podejść i badań empirycznych wybranych krajów

• Języki publikacji: EN

Abstrakty

EN

This article examines fiscal illusions in public finance systems where decentralization involving the introduction of an independent and autonomous component of local government funding brings new problems. It presents a synthesis of the findings from a Polish empirical study that set out to determine the types and extent of fiscal illusion among Polish councillors, focusing on the qualitative aspects of the phenomenon. It also compares the findings with other streams of research and new approaches to fiscal illusion. The purpose of the article is to systematise the knowledge of fiscal illusion based on selected empirical studies, to formulate proposals for practitioners and public decision-makers, and to highlight areas for future research to address. The article was prepared using a desk research approach and the author's own experiences and research perspective formed during the study of fiscal illusions. The findings presented in the article corroborate its main thesis that a local government funding system based on intergovernmental transfers contributes to the emergence and perpetuation of fiscal illusions. (original abstract)

Przedmiotem artykułu są iluzje fiskalne w zdecentralizowanych systemach finansów publicznych. Pojawienie się bowiem w systemie niezależnego i autonomicznego ogniwa jakim są finanse samorządu terytorialnego powoduje nowe problemy. W artykule przedstawiono syntezę wyników badan empirycznych poświęconych rodzajom i zakresowi iluzji fiskalnych wśród polskich radnych, w której główny nacisk położono na aspekty jakościowe analizowanego zjawiska. Wnioski z badań poświęconych Polsce skonfrontowano z nowymi nurtami badań oraz nowym spojrzeniem na problem, które ukazały się w ostatnich latach. Celem artykułu jest usystematyzowanie dotychczasowego stanu wiedzy w kontekście wybranych badań empirycznych, sformułowanie postulatów dla praktyki i decydentów publicznych oraz wskazanie na kierunki pożądanych badań w przyszłości. W artykule wykorzystano metodę desk research oraz doświadczenia i subiektywne spojrzenie badawcze nabyte w toku realizacji projektu poświęconego iluzjom fiskalnym. W trakcie tych badań potwierdzono główną tezę, że system finansowania samorządu terytorialnego oparty na dochodach o charakterze transferów z budżetu państwa wpływa na powstawanie i utrwalanie iluzji fiskalnych. (abstrakt oryginalny)

Słowa kluczowe

EN

Decentralization; Fiscal policy; Local taxes

PL

Decentralizacja; Polityka fiskalna; Podatki lokalne

• Czasopismo: Comparative Economic Research
• Rocznik: 2021
• Tom: 24
• Numer: nr 2
• Strony: 7--21

Twórcy

autor

Beata Guziejewska

• University of Lodz, Poland

Bibliografia

• Abatemarco, A., Dell'Anno, R. (2020), Fiscal illusion and progressive taxation with retrospective voting, "Economic And Political Studies", 8 (2), pp. 246-273, https://doi.org/10.1080/20954816.2020.1728831
• Ahmad, E., Brosio, G. (eds.) (2015), Handbook of multilevel finance, Edward Elgar Publishing, Cheltencham, https://doi.org/10.4337/9780857932297
• Akin, Z., Bulut-Cevik, Z., Neyapti, B. (2016), Does Fiscal Decentralization Promote Fiscal Discipline?, "Emerging Markets Finance & Trade", 52 (3), pp. 690-705, https://doi.org/10.1080/1540496X.2015.1012920
• Alexandru, D.G. (2018), Uneven Progress of the Participatory Democracy in Romania, "Acta Universitatis Lucian Blaga", 146, Iurisprudentia, Sibiu.
• Allers, M.A., Vermeulen, W. (2016), Capitalization of equalizing grants and the flypaper effect, "Regional Science and Urban Economics", 58, pp. 115-129, https://doi.org/10.1016/j.regsciurbeco.2016.03.005
• Baekgaard, M., Serritzlew, S., Blom-Hansen, J. (2016), Causes of Fiscal Illusion: Lack of Information or Lack of Attention?, "Public Budgeting & Finance", 36 (2), pp. 26-44, https://doi.org/10.1111/pbaf.12091
• Buchanan, J.M. (1997), Finanse publiczne w warunkach demokracji, Wydawnictwo Naukowe PWN, Warszawa.
• Buehn, A., Dell'Anno, R., Schneider, F. (2018), Exploring the dark side of tax policy: an analysis of the interactions between fiscal illusion and the shadow economy, "Empir Econ", 54, pp. 1609-1630, https://doi.org/10.1007/s00181-017-1277-7
• Campbell, J.L. (1993), The State And The Fiscal Sociology, "Annual Review of Sociology", 19, pp. 163-185, https://doi.org/10.1146/annurev.so.19.080193.001115
• Cepparulo, A., Eusepi, G., Giuriato, L. (2019), Public-Private Partnership and fiscal illusion: A systematic review, "Journal of Infrastructure, Policy and Development", 3 (2), pp. 288-309, https://www.academia.edu/41249948/PublicPrivate_Partnership_and_fiscal_illusion_A_systematic_review (accessed: 23.06.2020).
• Chang, Y. (2009), Empire Building and Fiscal Illusion? An Empirical Study of Government Official Behaviours in Takings, "Journal of Empirical Legal Studies", 6 (3), pp. 541-584, https://doi.org/10.1111/j.1740-1461.2009.01153.x
• Dell'Anno, R., Dollery, B.E. (2014), Comparative fiscal illusion: a fiscal illusion index for the European Union, "Empir Econ", 46, pp. 937-960, https://doi.org/10.1007/s00181-013-0701-x
• Dillinger, W. (2007), Intergovernmental Fiscal Relations in the New EU Member States, Consolidating Reforms, "World Bank Working Paper" No. 111, Washington, https://doi.org/10.1596/978-0-8213-7147-3
• Dollery, B., Worthington, A. (1996), The Empirical Analysis of Fiscal Illusion, "Journal of Economics Surveys", 10 (3), pp. 261-297, https://doi.org/10.1111/j.1467-6419 .1996.tb00014.x
• Dollery, B., Kitchen, H., McMillan, M., Shah, A. (2020), Local Public, Fiscal and Financial Governance. An International Perspective, Palgrave Macmillan, Springer Nature Switzerland AG, Cham, https://doi.org/10.1007/978-3-030-36725-1
• Gamkhar, S., Oates, W. (1996), Asymmetries in the response to increases and decreases in intergovernmental grants: Some empirical findings, "National Tax Journal", 49 (4), pp. 501-512, https://doi.org/10.1086/NTJ41789223
• Geisler, R., Hammerschmid, G., Raffer, Ch. (eds.) (2019), Local Public Finance in Europe. Country Reports, Bertelsmann Stiftung, Gütersloh.
• Gemmell, N., Morrissey, O., Pinar, A., (2002), Fiscal illusion and political accountability: Theory and evidence from two local tax regimes in Britain, "Public Choice", 110 (3/4), pp. 199-224, https://doi.org/10.1023/A:1013015330173
• Gordon, N. (2004), Do Federal Grants Boots School Spending? Evidence from Title I , "Journal of Public Economics", 88 (9-10), pp. 1771-1792, https://doi.org/10.1016/j.jpubeco.2003.09.002
• Gramlich, E.M. (1977), Intergovernmental grants: A review of the empirical literature, [in:] W.E. Oates (ed.), The political economy of fiscal federalism, Heath, Lexington.
• Guziejewska, B. (2016a), Rodzaje i zakres iluzji fiskalnych wśród polskich radnych w świetle wyników badań jakościowych, "Samorząd Terytorialny", 3, pp. 58-67.
• Guziejewska, B. (2016b), Fiscal Illusions in Local Self-Government Finance. Complementarity of Qualitative and Quantitative Methods, "Journal of US-China Public Administration", 13 (7), pp. 483-489, https://doi.org/10.17265/1548-6591/2016.07.006
• Hamilton, B.W. (1983), The flypaper effect and other anomalies, "Journal of Public Economics" 22 (3), pp. 347-361, https://doi.org/10.1016/0047-2727(83)90040-3
• Irwin, T.C. (2016), Dispelling fiscal illusions: how much progress have governments made in getting assets and liabilities on balance sheet?, "Public Money & Management", 36 (3), pp. 219-226, https://doi.org/10.1080/09540962.2016.1133981
• Kusuma, H. (2017), Flypaper Effect: Fiscal Illusion and Bureaucratic Model, "Journal Ekonomi dan Studi Pembangunan", 9 (1), pp. 28-40, https://doi.org/10.17977/um002v9i12017p027
• Langer, S., Korzhenevych, A. (2018), Equalization transfers and the pattern of municipal spending: An investigation of the flypaper effect in Germany, "CEPIE Working Paper", No. 01/18, Technische Universität Dresden, Center of Public and International Economics (CEPIE), Dresden, http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-234984 (accessed: 25.06.2020).
• Levinson, D.J. (2000), Making Government Pay: Markets, Politics, and the Allocation of Constitutional Costs, "University of Chicago Law Review", 67 (2), pp. 345-420, https://doi.org/10.2307/1600491
• Levinson, D.J. (2005), Empire-Building Government in Constitutional Law, "Harvard Law Review", 118 (3), pp. 915-972.
• Liberati, P., Sacchi, A. (2013), Tax decentrallization and local government size, "Public Choice", 157 (1), pp. 183-205, https://doi.org/10.1007/s11127-012-9937-9
• López-Laborda, J., Zabalza, A. (2012), Intergovernmental Fiscal Relations: the Efficiency Effect of Taxes, Transfers and Fiscal Illusion, International Center for Public Policy Working Paper 12-29, International Center for Public Policy Andrew Young School of Policy Studies Georgia State University, Atlanta.
• Mourão, P.M. (2008), Towards a Fiscal Illusion Index, "MPRA Paper" 9760, University Library of Munich, Munich.
• Mueller, D.C. (2003), Public Choice III , Cambridge University Press, Cambridge, https://doi.org/10.1017/CBO9780511813771
• Nuţă, A., Nuţă, F. (2018), Fiscal Illusion - An Actual Perspective, Journal of Public Administration, "Finance and Law", 13, pp. 78-83.
• Oates, W.E. (1972), Fiscal Federalism, Harcourt Brace Jovanovich, New York.
• Oates, W.E. (1979), Lump-sum Intergovernmental Grants Have Price Effects, [in:] P. Mieszkowski, W. Oakland (eds.), Fiscal Federalism and Grants-in-aid, The Urban Institute, Washington, pp. 23-30.
• Oates, W.E. (1998), On the Nature and Measurement of Fiscal Illusion: A Survey, [in:] G. Brennan et al., Taxation and Fiscal Federalism: Essays in Honour of Russell Mathews, Australian National University Press, Sydney, pp. 65-82.
• Rakar, I., Klun, M. (2019), Slovenia, Part 8, [in:] R. Geisler, G. Hammerschmid, Ch. Raffer (eds.), Local Public Finance in Europe. Country Reports, Bertelsmann Stiftung, Gütersloh, pp. 181-191.
• Rosen, H.S. (1999), Public Finance, Fifth Edition, Irwin/Mc Graw-Hill.
• Sanandaji, T., Wallace, B. (2010), Fiscal Illusion and Fiscal Obfuscation: An Empirical Study of Tax Perception in Sweden, "Working Paper Series" 837, Research Institute of Industrial Economics, https://doi.org/10.2139/ssrn.1619268
• Vigvári, A. (2020), Lost Illusions: Fiscal Decentralization in Hungary, https://english.sim.dk/media/14243/andras-vigvari.pdf (accessed: 25.08.2020).

Identyfikatory

DOI

10.18778/1508-2008.24.09