A condition where there is a difference in the decision to spend money earned for free and raised privately flypaper effect. The aim of research was map morality level Regional Head, Government Budget Team, members Parliament, Apparatus Work Unit arrangement process Regency Selayar Islands. used critical paradigm, especially Habermas theory starting from social evolution based on Kohlberg’s con...

This research examine the flypaper effects as one indicator of succes decentralisations . The analyze to find out wether Balancing Fund (especially General Transfer) and locally-generated revenur influence Operational Expenditure Capital in period 2018-2020. resources data used are budget realization report 35 Regency/City Regional Government Province Central Java that was published at Director...

This paper analyzes the effect of a change in lump-sum (private) income on the tax and expenditure decisions of a government constrained by taxpayers’ behavioral responses to the tax policy. Lump-sum changes of private income are generally characterized as pure income effects on taxpayers’ behavior, and usually considered in public finance theory as imposing no price effects on the economy. In ...

This study was to analyze of the significant effect or not flypaper and financial stress on performance local governments with tax effort as a moderate variable. The data for this research were obtained from DJPK in form Regional Revenue Expenditure Budget Achievement Report (APBD) well supporting Budget. budgets (APBD). GDP Aceh Province is derived BPS Regency/City during 2012-2021 period. Dat...

O comportamento assimétrico dos custos teve nova abordagem, a partir de 2003, com o surgimento da Teoria Cost Stickiness (TCS) e, por ser algo recente, ainda restam dúvidas sobre sua aplicação no setor público. Neste sentido, presente estudo tem como objetivo analisar nos governos locais Santa Catarina, na perspectiva cost stickiness. Trata-se uma pesquisa empírica, quantitativa e documental, q...

In order to increase the tax power of local governments, central government implemented a major reform in 2010 by transferring Urban-Country Land and Buildings Tax (PBB-P2) governments. Although contributes significant portion revenues, spending behavior governments is questionable, it unclear whether public has been increased. This study examines effect strengthening PBB-P2 policy on increasin...