Horizontal Equalization Research Articles

Contextualized Rights as Effective Rights to All: The Case of Affirmative Action in Brazil

This article explores how two main narratives about slavery may lead to varying perspectives on social rights. Some collective narratives endorse a superficial idea of equality of rights, neglecting factors such as race and ethnicity, while others reject this apparent universalistic view, promoting more effective, de facto equality. The latter narrative supports horizontal redistribution, strongly contrasting with the former. Using Brazil’s affirmative action programs for Black students as a case study, this article will address two prevalent national narratives about the slavery of Black Africans and persons of Black African descent. Only one of those narratives could lead to what I would identify as a “contextualized theory of rights,” ensuring horizontal equality amidst a backdrop of brutal slavery and structural racism. This narrative offers a plurally faceted, dialogical approach to rights that can respond to the needs of differently situated individuals. The article will explore the evolution of such a collective narrative in Brazil’s race relations.

INTERBUDGETARY RELATIONS IN THE SYSTEM OF BUDGET REGULATION

Introduction. The article is devoted to the study of the essence of interbudgetary relations in the system of budgetary regulation, key aspects of their regulation, instruments of interbudgetary relations and their application in Ukraine under martial law. The purpose of the article. The purpose and objective of the article is to study the essence and relevance of the problem of formation of interbudgetary relations under martial law. Results. The author analyzes the approaches and defines various aspects of the essence of intergovernmental fiscal relations based on the literature. The characteristics of different approaches to the interpretation of the essence of the concept of ‘intergovernmental fiscal relations’ are presented. The mechanism of horizontal equalization of the tax capacity of the territory is outlined according to the Budget Code of Ukraine. The mechanism of transferring intergovernmental transfers from the state budget to local budgets and intergovernmental transfers between local budgets is determined. The author considers the types of subsidies and subventions provided from the State budget to local budgets. Their amounts are analyzed. It is proved that the system of horizontal financial equalization redistributes financial resources in favor of those local authorities which have an imbalance and provides partial compensation for the losses of local budgets of territorial communities from the lack of personal income tax. Conclusions. It is concluded that the financial basis for the development of any state is budgetary funds. Interbudgetary relations are the main instrument for ensuring the proper functioning of the national budget system.

The Delineation of Rights and China’s Vast Transformation

Abstract The transformation of China can be understood as a process of interaction between economic growth and national governance. Given that scientific technology and transaction costs are dominant factors affecting wealth accumulation, the control of transaction costs was the focus of China’s national governance in the premodern history of an agrarian-dominated economy with slow technological progress. China was the world’s most prosperous country thanks to the reduction of transaction costs through a family-based economy lacking property rights, a political structure of the family state, and an ethics-based social governance without law and jurisprudence. However, breakthroughs and progress in science and technology from Western countries brought subversive changes to the comprehensive strength of China. China was forced to transform. To take advantage of advances in science and technology and rapidly accumulate wealth, China moved from delineating human rights to delineating property rights as the main competition-restricting mechanism. The former hierarchical system and its ethics were replaced by a legal system that treated all people fundamentally equally. The revolution accelerated this change by abolishing inelastic customs and ethics that hindered modernization. Paradoxically, the Chinese Communist Party, as the main group that led the revolution, created a functioning system with a human rights structure of horizontal equality and vertical hierarchy for organization and mobilization that has allowed contemporary China to balance reform, development and stability.

Horizontal Inequality and West Africa’s Worsening Security: Case Studies of Mali and Nigeria

Mutual distrust, suspicion, hate, fear of domination and marginalization compel in-group members to enhance their marked identities in order to differentiate themselves from others and mobilise against other groups that are viewed as threats. Groups in this sense include ethnic, religious and professional, and are further categorized in terms of demography into minority and majority groups. Groups accentuating the fear of each other are a recipe for violent conflict in any state. When governments contribute to this dichotomy through giving a group undue advantage at the expense of others, or deliberately deny a group of due benefits, group suspicion and conflict are taken to frightening levels that keep society dangling on the precipice of war. This research examines how Nigeria has fared under such state sponsored horizontal inequality, the impact on politics, cohesion and (in) security, and what could be done to reverse the trend. Ex post facto is adopted as the design for this study considering that the events under analysis have occurred and the researcher cannot manipulate the outcomes, and data was collected from secondary sources. This study concludes among others that promoting horizontal equality in society through governance is an effective means in reversing the negative effects of horizontal inequality.

Дотаційність бюджетів територіальних громад як фінансовий механізм інклюзивного сільського розвитку

Equalising the financial capacity of different settlements and territories was in the spotlight of the state authorities at all stages of development. In the context of decentralisation and focusing on goal achievement of sustainable, inclusive development, the principles of horizontal equalisation of the tax capacity of territories were changed, and a new model of budgetary relations was introduced. The article analysed the results of the new model implementation, investigated the transfer dependence of local budgets with centres in villages, towns, and cities, and considered subsidies as a mechanism for inclusive rural development. It was determined that due to financial decentralisation and strengthening of the fiscal capacity of communities through increased tax revenue by an average of 27%, the share of subsidised local budgets decreased from 95% in the pre-reform period to 75% in 2021. It is estimated that rural territorial communities are the most transfer-dependent, and among the recipients of the basic subsidy as a tool to support the territory`s fiscal capacity, their share is 45,3 %; among township communities – 31%; and among urban communities – 21,9 %. It is substantiated that the lack of financial resources and significant dependence on central budget support is due to the weak rural labour market and the predominance of informal employment (employment without taxes). And the dispersed rural settlement network, the higher cost of services per capita, the long-term decline of infrastructure and, accordingly, the higher cost of its restoration, requires additional subventions to maintain the multifunctionality of rural areas. This underlines the need to introduce special mechanisms of financial support for villages, considering the shortcomings of previous year’s subsidies. Using the example of infrastructure subvention of territorial communities, the amount of which depended on the number of the rural population, proved that the distribution of funds is inconsistent with the principles of inclusion. Further research will focus on the financial resources of communities and the development of mechanisms for equitable distribution and use among all settlement units to enhance the inclusiveness of rural development. The new challenges caused by russian federation’s war against Ukraine will require the development of updated methods of state financial support for territorial communities. It will be based on a realistic estimate of the number of people living in communities at the end of the war, the value of destroyed and damaged property, etc. In the short term, local self-government bodies will prioritise efforts for rapid and qualitative recovery, redefining community development strategies with stronger inclusiveness and realistically estimating the number of people for whom and with the help of which the development of the country will take place.

In situ detection method for Li-ion battery of separator pore closure defects based on abnormal voltage in rest condition

Lithium-ion batteries have been widely used in various fields, and safety accidents caused by defects in batteries often occur. However, there is little research on defect characteristics, models, and detection methods. In this study, a typical separator pore closure defect is simulated using an intentionally implanted polyethylene terephthalate tab on the anode. The effects of the lithium-ion blocking defect on the battery performance are investigated through experimentation and simulation. The research reveals the lithium-ion horizontal equalization mechanism that causes abnormal voltage variation in the defective battery, especially in the long-term rest condition. Furthermore, an in-situ detection method to diagnose defects based on abnormal voltage variations is proposed herein. The detection is conducted under a special cycle, and the voltage variation is described by two characteristic parameters. The method is proven to identify the defects and determine the relative size through numerical simulation and experiments of pouch batteries with different aging and defect degrees. In addition to the implanted defects, this method can diagnose inherent heterogeneity problems.

THE REFORM OF THE DISTRICT LEVEL OF LOCAL SELF-GOVERNMENT: STATUS AND POSSIBLE OPTIONS FOR ITS FURTHER IMPLEMENTATION

Topicality. The urgency of the article is substantiated by an excessive centralization of powers and financial and material resources of the executive branch, the inability of territorial communities at the district level to exercise their powers, limited access to public services due to lack of funding and deterioration of local government infrastructure as well as reduced professionalism of officials. There is a need for scientific substantiation of scenarios for further implementation of the decentralization reform in terms of determining the rational balance of powers and tasks to be allocated to the district level of government with an appropriate financial support. The experience of forming enlarged administrative-territorial entities at the district level in Ukraine is a modern interpretation and development of European approaches to the definition of functional areas and statistical units according to NUTS-3, which determines the relevance of this study not only at the national but also at the Pan-European level within the context of development of applied principles of the regional development theory.Aim and tasks. The objectives of this study are: to analyze the state of the reform of local self-government at the district level, to consider possible options and scenarios for further implementation of this process, to determine a list of powers that should be transferred to the district level, and to propose measures of material, financial and organizational support.Research results. The peculiarity of a new districts formation in Ukraine is that the districts, which include regional centers, have a number of population several times higher than in other districts of the region. This does not comply with the European standard NUTS-3, which specifies a number of population in districts from 150 thou people to 800 thou people. The concept of local self-government reforming and territorial organization of power provides for the transfer of powers at the district level from executive power bodies to executive bodies of district councils; however the executive bodies of district councils have not been created yet, given that the relevant adjustments to the legislation have not been made. On September 17, 2020, the Verkhovna Rada adopted the Law of Ukraine "On Amendments to the Budget Code of Ukraine to Align the Provisions of Budget Legislation in Connection with the Completion of Administrative and Territorial Reform." This legislative act abolishes personal income tax revenues directed to district budgets, which is the main source of their funding. The district level is also excluded from the system of horizontal equalization, hence district budgets will not receive a basic subsidy and will not be engaged in direct inter-budgetary relations with the state budget and they are excluded from the list of "recipients" of educational and medical subventions. The revenues structure of district budgets’ general fund, which is enshrined in the new Article 64 of the Budget Code of Ukraine, narrows their revenue base dramatically. The district level of local self-government is almost leveled, and it is deprived of most powers and financial resources, as a result, it cannot represent common interests of territorial communities at the basic level, which contradicts a principle of subsidiarity, and an issue of expediency of further existence of the district level of local self-government will be raised in the near future. The article considers possible options for further reform of the district level of local self-government, namely: (1) liquidation of the district level of local self-government, (2) preservation of existing state of the district level of local self-government, (3) preservation of the district level of local self-government, while giving it authority and financial resources to represent the common interests of territorial communities of the basic level. A draft of powers, which should be transferred to the district level of local self-government, has been proposed.Conclusions. The amendments to the legislation made in 2020 have led to a situation where the district level of local self-government was deprived of a larger share of its revenues and was significantly limited in its powers. As a result, the local self-government at the district level cannot fully represent common interests of territorial communities of the basic level in accordance with Article 140 of the Constitution of Ukraine and the principle of subsidiarity. This raised a question on expediency of the existence of the local self-government at the district level. Possible options for its further reform have been considered in the article. The most expedient option is to preserve the district level of local self-government and provide it with powers and financial resources so that it would be able to represent common interests of territorial communities of the basic level. The list of powers to be transferred to the district level has been determined.

КОРЕЛЯЦІЙНИЙ АНАЛІЗ СТІЙКОСТІ СОЦІАЛЬНО ОРІЄНТОВАНИХ ВИДАТКІВ ЗВЕДЕНОГО БЮДЖЕТУ УКРАЇНИ В УМОВАХ БЮДЖЕТНОЇ ДЕЦЕНТРАЛІЗАЦІЇ

The decentralization reform implemented in Ukraine since 2014, besides the administrative division and territorial governance transformation, has a considerable fiscal aspect. The 2015 amendments to The Budget Code of Ukraine have established direct bilateral relations between the budgets of central government and territorial communities, most often in their turn reconstituted as an amalgamation of diverse settlements. Equalization of disparities in territorial development, as well as spending optimization, were the primary concerns in the reform process, which resulted in establishment of specific budget transfer mechanisms, including the targeted subventions for education and public health (Art. 97 of the BCU), as well as horizontal equalization of taxability, constituted by the two-way transfers to or from particular communities depending on their dedicated tax income (Art. 98 of the BCU). The present escalation of military aggression towards Ukraine has introduced further territorial discontinuities into the fiscal system, ranging from physical destruction of communities to disproportionate fiscal burdens upon the refugee-welcoming regions. Furthermore, against the war-induced background of one of the deepest economic crises of the Ukrainian independence history, the resilience of socially oriented spending against macroeconomic shocks gains acute relevance. In this context, quarterly consolidated budget spending data provided by the National Bank of Ukraine, which includes total spending on both central governmental and community levels since 2011, despite the obvious limitations, overcome some obstacles to a preliminary efficiency assessment of the reform due to their abstraction from both the interbudgetary transfer mechanisms and the territorial structure. We employed a simple correlation analysis, using Fisher’s z-transformation, of the consolidated budget and GDP data, aimed at establishment of statistical significance of correlation breaks between the real GDP and a number of functional spending categories. The significance is established at the 95% confidence level for educational and social security spending series, which, together with the recent spending observations, testifies for a positive impact having occurred since 2015 upon the resilience of consolidated spending. While the effects may be explained on the macroeconomic level by the mentioned transfer mechanisms in place, this aggregated analysis needs further supportive evidence from the communities’ level.

MECHANISMS AND INSTRUMENTS FOR PROMOTING OF INTERMUNICIPAL ECONOMIC COOPERATION IN TERRITORIALCOMMUNITIES OF UKRAINE

Introduction. The article considers the scientific principles of solving the problem of intensifying of territorial communities cooperation in the field of economic development based on the use of mechanisms and tools of financial, budgetary, organizational, informational stimulation of communities cooperation, according to their specialization advantages, prerequisites for building and improving of horizontal links. Goal of the article is to identify scientifically substantiated measures to stimulate economic development and cooperation of communities in Ukraine using mechanisms and tools of financial, economic, tax, organizational, information support for joint participation in the inter-territorial division of labor. Research methods: for the solving of the problem methods of statistical, logical, systematic analysis are used to identify the causes of changes in the dynamics of cooperation agreements of communities, and the method of synthesis of mechanisms and tools to enhance cooperation of local communities in economic development are also used. Results. The assessment of institutional support, dynamics and structure of territorial communities cooperation in Ukraine is carried out and the tendency of increase and gradual decrease of activity of their cooperation is revealed. Referring to the international experience of community cooperation, it is established that with the help of inter-municipal cooperation it is possible to ensure the socio-economic development of territorial and economic systems on the basis of their joint implementation of investment, social-economic projects. It is also substantiated the necessity of creating of objective conditions for the increasing of interest of communities in the implementation of economic cooperation, the development of which in the territorial communities of Ukraine is still quite low, The mechanism of stimulating of economic development and cooperation of communities in Ukraine with the use of tools for financial cooperation, by improving the existing system of horizontal equalization of territorial communities capacity, using resources of national regional development funds, European support programs, as well as tax instruments to stimulate cooperation, including such local tax as land tax, the rates of which are to be differentiated depending on the passage of a particular project of inter-territorial economic cooperation payback stage. . Prospects for the study are seen in the further, deeper assessment of the effectiveness of the proposed mechanisms and tools of stimulation of economic cooperation of local communities from the standpoint of expanded interpretation of the concept of sustainable development, with economic, budgetary, social and environmental components.

Vertical Sharing and Horizontal Distribution of Federal-Provincial Transfers in Canada, 1983-2018

The Canada health transfer (CHT), the Canada social transfer (CST), and the equalization program are the main pillars of intergovernmental transfers in Canada. These transfers aim to address the vertical and horizontal fiscal imbalances that arise within the Canadian federation. This article provides a framework for the decomposition of federal transfers into their vertical and horizontal components. The empirical analysis is carried out for the period 1983-2018, which is divided into seven subperiods for analytical purposes. The results for the most recent subperiod, 2015-2018, show that (1) vertical, horizontal, and surplus transfers account for 74.85, 24.27, and 0.88 percent, respectively, of the total federal transfers; (2) the federal transfers addressed nearly 77 percent of the initial horizontal fiscal inequalities; (3) the equalization program is the primary channel for reducing horizontal fiscal inequalities, accounting for 85 percent of the total horizontal transfers; and (4) the CHT and CST have effectively become a channel for vertical transfers, contributing little toward horizontal equalization. In this context, there is potential for reform in the federal transfer system. The author suggests that vertical fiscal imbalances could be reduced by transferring tax points to provinces instead of providing specific-purpose transfers. The author also argues that immediate reforms are required in the fiscal stabilization program to address the concerns of oil-producing provinces that face a revenue shortfall because of the decline in oil prices.

Olive Schreiner’s From Man to Man: Alternative Models of Reality and the Problematics of Human Reasoning

This article considers the presence of evolutionary theory in Olive Schreiner’s novel From Man to Man (1926) and the ways in which it evokes her notion of a horizontal equality between all life forms. Her model extends the materiality inherent in the evolutionary substructure to incorporate the noumenal. This in turn is validated by direct perception which, in Schreiner’s view, bypasses the distorting rational mind that she sees as responsible for creating hierarchical dualistic models. Such models for Schreiner reflect a tendency to categorise and label in order to separate and dominate. The article considers how Schreiner’s use of an experimental narrative form allows her to explore and express her egalitarian principles. It further proposes that a re-evaluation of From Man to Man is salutary in ourcurrent environmental crisis, as it reminds us of how an evolutionary, longterm and non-anthropocentric perspective can communicate the importance of the natural world.
 Keywords: Olive Schreiner, From Man to Man, ecocriticism, evolutionary theory

Intergovernmental relations as a problem of program budgeting

The article shows the possibility of solving the problem of horizontal budget equalization withinthe framework of the Russian model of program budgeting, implemented through the system of federal, sub-federal governmental programs and municipal programs. To achieve this goal, it is proposed to solve two interrelated tasks: increasing the budgetary self-sufficiency of the subjects of the Russian Federation and redistributing intergovernmental transfers in accordance with their socio-economic characteristics. To solve the first task the necessity of providing the process of management (development, implementation and monitoring) of governmental and municipal programs with the proposed measures aimed at ensuring control of the ratio of budget expenditures for the implementation of social and commercial projects is substantiated. These measures should be complemented with a time-limited policy of redistributing intergovernmental transfers, taking into account the different socio-economic situation of the subjects of the Russian Federation. For this purpose, test indicators have been calculated to determine the extent to which the annual dynamics of the actual distribution of the volumes of intergovernmental transfers between the subjects of the Russian Federation for each of the eight federal districts for the period 2000–2018 corresponds to the criterion proposed by us in previous works. Those were the negative value of the Spearman's ordinal correlation coefficient between the variables “the share of non-repayable receipts” and “the budgetary self-sufficiency potential”. An attempt is made to establish a correlation relationship between the calculated values of these indicators and the socio-economic characteristics of the federal districts. It is concluded that for a correct assessment of the impact of governmental program budgetingon regional development, it is necessary to take into account the parameters of programs at all levels of the budgetary system of the Russian Federation in the context of a separate territory, i.e. subject of the Russian Federation or their group.

On «tax productivity» of Russian manufacturing industry

The government considers economy as a source for solving its problems, such as the production of public goods, the redistribution policy, etc. Since the mechanism for collecting these resources is taxation, a “tax productivity” may be of interest along with labor productivity expressed in the income or added value created. The possibility of calculating this indicator at the micro level (data of taxpayers) appeared with the Federal Tax Service of Russia publication of open data on tax paid, the average personnel headcount and other enterprise indicators. According to the open data available, calculations of indicators reflecting labor productivity (the ratio of income to the average headcount), the tax burden (the ratio of taxes paid to income) and tax productivity are presented in the article, with the sectoral distribution of median indicators (OKVED subsections) for the manufacturing industry in 2019. It is shown that each job in industry gives the government about 50-300 thousand rubles a year. Based on the results of the calculations, significant differences in productivity between industries and within them are confirmed. In general, Russian taxation system maintains horizontal equality of tax liabilities, except for activities subject to excise duties. For the data array of taxpaying enterprises, this relationship is weakening, i.e., enterprises with higher labor productivity may have higher or lower tax burdens. From the point of view of tax productivity, there is no reason to speak of an obvious, pronounced stimulating or restraining nature of the tax system, which ensures a decrease in the burden or, conversely, an increase in fees for efficient industrial enterprises.

Innovations in Management of Fiscal Equalisation: Decentralization Reform

The article summarises the results of scientific analysis of the effectiveness of the system of horizontal financial equalisation as a tool for reducing inter-territorial economic and social disparities. The primary purpose of this study is to substantiate innovative approaches to improving the efficiency of the system of financial equalisation and operational management of financial imbalances of territories in the context of decentralisation reform. The subject of the study is the processes of management of the financial equalisation system in Ukraine since 2015, as it was at this time that the decentralisation reform began, the basis of which was the redistribution of financial resources. The presence of several unresolved practical and, therefore, technical and methodological tasks in the process of implementing the financial equalisation policy in Ukraine in the period 2015-2020 has made the research relevant. The comparative analysis of the system of horizontal financial equalisation in Ukraine in terms of its effectiveness in reducing inter-territorial fiscal imbalances and assessing the effectiveness of the authors’ innovative approaches to managing the financial equalisation system became a methodological tool of the study. Statistical and econometric methods were used to verify the obtained results. The results of the study showed that the current approach to financial equalisation of disparities in the local budgets of Ukraine is not sufficient and needs improvement. New management approaches have been developed in the system of financial management of territories aimed at improving the mechanism of horizontal equalisation of local budgets, in particular, at reducing the number of local budgets, which receive essential subsidies from the state budget and improving the efficiency of the horizontal equalisation system in terms of reducing financial disparities between local budgets. Because of these goals, the analysis of the inclusion of the country’s capital (Kyiv) into the national financial equalisation system was carried out. The study also substantiates the need for permanent monitoring of financial equalisation effectiveness. For a better understanding of how effectively the system of horizontal equalisation of fiscal revenues of territories functions, it is proposed to carry out a constant (annual) analysis of standard deviation indicators and other indicators that characterise its effectiveness. The results of the study can be useful both for state bodies planning and implementing the state budget and for implementing local financial policies by local self-governments. Keywords management, innovation, financial equalisation, budget, imbalance, asymmetry, decentralisation.

Фінансове вирівнювання в умовах реформування системи управління державними фінансами

In connection with the expiration, in 2020, of basic regulatory and legal acts coordinating the implementation of the decentralization, it is needed to actualize and determine further directions of reform of the public finance management system. The purpose of the article is to determine efficient methods and directions of further improvement of the financial equalization system in Ukraine in order to form progressive local budget resource model, which by more balanced socio-economic development of municipalities will meet the needs of the population. The article addresses the essence and main components of financial equalization as a tool of budget regulation. The contents of the fiscal imbalance, horizontal and vertical equalization, evolution of methods of removal of fiscal disparities are highlighted. A European approach to overcoming the effects of the unequal distribution of potential sources of the financing of expenditures of bodies of local self-government is characterized. Features and invariance of reform of the public finance management system on the basis of decentralization, renewal of the financial equalization mechanism are considered. As a result of research, the effects (achievements and shortcomings) of the functioning of tools of vertical and horizontal equalization in the budget system of Ukraine implemented as a result of reform of fiscal decentralization, are analyzed. Basic recommendations aimed at further strengthening and establishing a stable local budgets base being a foundation for the whole budget system and a financial basis for local self-government, are proposed, on the strategy of improving the financial equalization mechanism that will provide achieving a balance of the interests of all participants in inter-budgetary relations.

IMPROVEMENT OF THE MECHANISM OF IMPLEMENTATION OF THE LOCAL BUDGET

The radical market changes taking place in Ukraine require the development of a new fiscal policy. One of the main principles of building the budget system of Ukraine is budget independence. This principle of building a budget system is becoming more widespread in the financial system of unitary states, to which Ukraine also applies.The urgency of the problem of generating local budget revenues and the use of their funds has increased in the financial and economic crisis. Providing local governments with stable and sufficient financial resources is the key to becoming a capable and efficient local authority. Moreover, without the financial autonomy of local budgets with its numerous components and taking into account the tax potential of each territory, it is impossible to build and develop an effective national economy.The purpose of the study is to deepen the theoretical foundations and to develop practical recommendations on the formation of local budget revenues with the identification of directions to strengthen their role in stimulating the socio-economic development of territories in the context of decentralization.The analysis of local budget revenues allowed us to establish that the main method of financial equalization of local budget revenues is intergovernmental transfers. In recent years, there have been significant changes in the types and manner of calculating intergovernmental transfers. Since 2015, the following types of intergovernmental transfers have been used to equalize local budget revenues: basic subsidy; subvention; reverse grant; additional grants.In order to improve intergovernmental relations, a new mechanism of intergovernmental transfers has been introduced - the system of total balancing of local budgets at all levels has been replaced by a horizontal equalization system based on the level of taxability of the territories. At the same time, the equalization is carried out only on one tax – the personal income tax, the rest of the tax revenues remain at the disposal of local authorities. The new equalization system is stimulating, since only 50 % of donor budget funds are earmarked only for balancing the capacity of other territories, and not for the benefit of the state budget.

The fiscal politics of resource revenue: federalism, oil ownership and territorial conflict in Brazil and Canada

ABSTRACT This paper explores the fiscal politics of oil revenue in Brazil and Canada, two oil-rich federal countries that have different constitutional arrangements for revenue allocation and where constituent unit governments have different powers in the energy sector. More specifically, it offers a comparative analysis of the intergovernmental relations around oil revenue distribution in both countries over the last 30 years. The argument is that constitutional provisions on natural resources in federations (federal ownership or constituent unit ownership) produce distinct federal dynamics as it pertains to intergovernmental relations. Federal government ownership of natural resources produces conflicts between constituent units as they vie for their share of the proceeds. In contrast, provincial ownership eliminates the direct competition between constituent units for natural resource revenues. Nevertheless, intergovernmental tensions over natural resources can still appear as constituent units pressure the federal government to adopt horizontal fiscal equalization formulas friendly to their oil-producing, or non-oil-producing economies.

ІМПЕРАТИВ ФІСКАЛЬНОЇ СОЛІДАРНОСТІ

Стаття присвячена розгляду поняття та явищ фіскальної солідарності як соціальногуманного імперативу сучасної епохи в опосередкованих через оподаткування фінансових взаєминах між державами, регіонами, поколіннями, окремими людьми. Саме цінності солідарності, зокрема й особливо фіскальної, належать до основоположних цінностей Євросоюзу. На основі міждисциплінарного фіскально-соціологічного методу дослідження сформульовано дефініцію фіскальної солідарності. Визначено її типи, вказано на авторів досліджень на цю тему, розкрито окремі фіскально-технологічні заходи солідарного характеру

Горизонтальне вирівнювання обласних бюджетів України в умовах децентралізації

Горизонтальне вирівнювання обласних бюджетів України в умовах децентралізації

An Analysis of Equity of Basic Local Governments’ Educational Subsidies at the School Level

본 연구는 지방자치단체로부터 단위학교로 직접 지원된 교육경비보조금 등 비법정이전수입 금액에 대하여 학교급별, 소재지별 격차를 토대로 교육재정 공평성을 평가하고 향후 개선방안을 모색하는 데 목적이 있다. 이를 위해서 2014∼2016년 결산 기준 지방교육재정알리미와 학교알리미 총 7,004개교의 자료를 활용하여 주요 변수별 차이분석과 변이계수, 지니계수를 통한 교육재정 공평성을 분석하였다. 주요 분석결과는 다음과 같다. 첫째, 모든 시·도교육청에서 학교급별 공평성 지수의 격차가 큰 것으로 나타났다. 둘째, 학생 1인당 단위학교 교육경비보조금은 학교급별, 학교 소재지별로 유의미한 차이를 보였다. 모든 학교급에서 특수지역(도서/벽지)의 학생 1인당 단위학교 교육경비보조금 수준이 높았으며, 일반계 고교와 특성화 고교의 경우 광역으로 갈수록 학생 1인당 단위학교 교육경비보조금 수준이 낮았다. 셋째, 특별·광역시와 도지역으로 구분하여 각각 학교급별 학생 1인당 단위학교 교육경비보조금의 교육재정 공평성을 분석한 결과, 학교급 간에 격차가 큰 것으로 나타났다. 넷째, 동일한 학교급이더라도 특별·광역시 및 도지역에 따라서 교육재정 공평성 지수에서 차이가 있었으며, 특히 특별·광역시 대비 도지역의 교육재정 공평성이 낮은 것으로 나타났다. 분석 결과를 토대로 본 연구에서는 교육경비보조금 제도의 개선방안을 다음과 같이 제시하였다. 첫째, 교육경비보조금이 학교회계를 통해 단위학교에 직접적으로 지원할 수 있는 자율적 성격의 재원이라 하더라도 연도별, 학교급별, 지역별 격차가 매년 크게 나타나고 있으므로 학교급, 소재지, 특별·광역시/도지역 구분 및 학교규모를 고려하여 격차를 완화시킬 수 있는 방안을 적극 강구할 필요가 있다. 둘째, 교육경비보조금이 특정학교에 집중되지 않고 지역 내 학교 간에 공평하게 배분될 수 있도록 배분과정을 주민참여예산제도와 연계시키고 지방교육재정 분석지표에 교육경비보조금 배분 및 운영의 투명성을 평가할 수 있는 지표를 추가할 필요가 있다.The purpose of this study is to evaluate the equity in the educational finance based on the gap of the non-regulated transfer revenue such as the education expense grant, that is directly supported by the local government to each school, between the schools and between the school locations, and seek an improvement proposal. The conclusion drawn from the analysis is as follows. First, in all the Metropolitan and Provincial Offices of Education, the gap between the schools is huge in terms of the equity index. Second, in regard to the education expense grant per student of each school, there is a significant difference between the schools and between the school locations. In all the schools, the education expense grant per student of each school located in the special region(island/remote area) is higher than any other region. In case of the general high school and the specialized high school, the larger the district that the school is located in is, the lower education expense grant per student of each school is. Third, we evaluate the equity in the education finance by analyzing the education expense grant per student of each school after dividing the schools depending on the school location into Seoul metropolitan city, other metropolitan cities and the provinces. As a result of it, there is a huge gap between the schools. Fourth, though respectively different schools belong to a same categorized level, there is a difference in the equity index of the education finance depending on whether the school is located in Seoul metropolitan city or other metropolitan cities or the provinces. In particular, compared with Seoul metropolitan city and other metropolitan cities, the provinces are lower in terms of the equity index of the education finance. Though the education expense grant is the financial resource that the local government can spend at its discretion, namely can directly provide for each school, because the horizontal equality in the education finance is seriously damaged owing to the gap between years, schools, regions, thus based on the findings, this study suggests as follows. It is required that the scheme for stably managing the financial resource for a certain period of time is devised in order to ensure the equity, in addition, it is needed to consider the school category, the school location, the classification such as Seoul metropolitan city, other metropolitan city and the province, and the school size in the process of the finance management.