Main Article Content
Abstract
Fiscal dependence has been critized as one of the obstacles in the success of economic development post the regional autonomy. This paper evaluates the level of fiscal independence in districts and cities in East Java Province and the impact of General Allocation Fund and Special Allocation Fund on tax effort of regional government in East Java Province. The result shows that General Allocation Fund significantly affects tax effort, while Special Allocation Fund does not significantly affect tax effort. It also finds that General Allocation Fund influences economic growth, where for one percent increase in General Allocation Fund, regional economic growth increase by 0.28 percent.
Keywords: Fiscal independence, general allocation fund, special allocation fund, tax effort
JEL classification numbers: H21, H53, H71, H72
Keywords: Fiscal independence, general allocation fund, special allocation fund, tax effort
JEL classification numbers: H21, H53, H71, H72
Article Details
License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Economic Journal of Emerging Markets by Center for Economic Studies, Universitas Islam Indonesia is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
How to Cite
Ahmad, I. (2011). REGIONAL FISCAL INDEPENDENCE IN EAST JAVA PROVINCE POST REGIONAL AUTONOMY. Economic Journal of Emerging Markets, 3(2), 189–198. https://doi.org/10.20885/ejem.v3i2.2330