Analysis of fiscal competitiveness in Lithuania’s municipalities
Keywords:Municipality, Fiscal competitiveness, Budget revenue, Expenditure, Surplus value per person.
Nowadays municipal revenue management and administrative issues are more important and problematic. It is noted that in Lithuania’s separate municipalities collected budget revenues, formed budget expenditure, set borrowing limits, allocated from the state budget financial resources (grants) are significantly different. In order to determine reasons for these differences, it is appropriate to analyze the municipal fiscal competitiveness and identify fiscal competitiveness factors of individual Lithuanian municipalities. Understanding municipal fiscal competitiveness factors helps to explain why some municipalities more successfully than others increase tax revenue level and financial - social opportunities of their populations.
This scientific article is funded by the Research Council of Lithuania according to the project „The evaluation of municipalities’ fiscal competitiveness in the context of economic growth” (2015-2018), registration No. MIP-013/2015.
Baltušnikienė, J. (2004). Theoretical-methodological aspects of fiscal decentralization. Monetary Studies, 1, 89-102.
Baltušnikienė, J., & Astrauskas, A. (2009). Theoretical aspects of sub-national governance structure and competence establishment of territorial municipalities. Public policy and administration, 28. 7-22.
Balvočiūtė, R., & Makauskaitė, A. (2012). Regional disparities in Lithuania: local government funding. Economics and Management: Current Issues and Perspectives, 4(28). 38-52.
Bessard, P. (2008). Tax competition: the Swiss case. Liberal institute, 85-104. Retrieved from http://www.libinst.ch/publikationen/Bessard-Swiss-Case.pdf.
Brett, C., & Tardif, C. (2005). Yardstick Competition and Tax Base Competition in Local Tax Setting in New Brunswick. Retrieved from http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.498.3123&rep=rep1&type=pdf.
Bruneckienė, J. (2010). Measurement of regional competitiveness within the country in different methods: the analysis and evaluation of results. Economics and management, 15, 25-31.
Charlot, S., Paty, S., & Piguet, V. (2010). Does fiscal cooperation increase local tax rates? Working paper, 1. 1-25.
Civinskas, R., & Tolvaišis, L. (2006). Interbudgetary Redistribution of Funds in Lithuania: Institutional Interests and Financial Independence of Local Authorities. Public policy and administration, 16. 87-99.
da Silva Costa, J., & Carvalho, A. (2013). Yardstick Competition among Portuguese Municipalities: The Case of Urban Property Tax (IMI). FEP working paper, 495. 1-24.
Davulis, G. (2006). The Structure of finances and their development in Lithuanian Local government. Economics and Management: Current Issues and Perspectives, 2(7), 40-45.
Davulis, G. (2009). Analysis of a situation on local taxes in Lithuania. Intellectual Economics, 1(15), 21–29.
Delgado, F. J., Mayor-Fernandez, M. (2009) Tax mimicking among local governments: some evidence from Spanish municipalities. Retrieved from http://www.ub.edu/sea2009.com/Papers/112.pdf.
Domarkas, V., Laukaitytė, A., & Mačiukas, V. (2012). Assessment of Development Level of Municipal Websites of the Republic of Lithuania. Public policy and administration, 1(11). 23-36.
Gardiner, B., Martin, R., & Tyler, P. (2004). Competitiveness, Productivity and Economic Growth across the European Regions. Retrieved from http://econpapers.repec.org/paper/wiwwiwrsa/ersa04p333.html.
Gerard, M., & Van Malderen, L. (2012). Tax Interaction Among Walloon Municipalities: Is there Room for Yardstick Competition, Intellectual Trend and Partisan Monopoly Effect? CESifo Working Paper Series, 4025. 1-20.
Ginevičius, R., Slavinskaitė, N., & Gedvilaitė D. (2014). Regional differentiation of revenues collected by local governments of Lithuania. Business, Management and Education, 12(2). 181-193.
Hawkesworth, I., Emery, R., Wehner, J., & Saegert, J. (2010). Budgeting in Lithuania. OECD Journal on Budgeting, 3. 1-36.
Hendrick, R., Wu, Y., & Jacob, B. (2007). Tax Competition among Municipal Governments: Exit vs.Voice. Retrieved from http://localgov.fsu.edu/readings_papers/regional%20governance/view.pdf.
Janeba, E., & Osterloh S. (2012). Tax and the City - A Theory of Local Tax Competition and Evidence for Germany. ZEW - Centre for European Economic Research Discussion Paper,12-005. 1-41.
Krumplytė, J., & Rimkevičienė, A. (2004) The application of the rating and cluster analysis assessing the hierarchy and differences of Lithuanian regions from the social – economic point of view. Social Research, 4. 39-48.
Lazauskienė, A. (2008). The search for the optimal size of municipalities. Economics and Management: Current Issues and Perspectives, 1(10), 92-98.
Lithuanian statistical system (2016). Official Statistics Portal. Retrieved from http://www.stat.gov.lt/en/;jsessionid=3DB2CC22F135DE84AFF6F4C473788ECB.
Lyytikainen, T. (2011). Tax Competition Among Local Governments: Evidence from a Property Tax Reform in Finland. SERC discussion paper 82. Retrieved from http://www.spatialeconomics.ac.uk/textonly/SERC/publications/download/sercdp0082.pdf.
Martin, R. (2003). A study on the Factors of Regional Competitiveness. A draft final report for the European Commission Directorate – General regional policy. Retrieved from http://ec.europa.eu/regional_policy/sources/docgener/studies/pdf/3cr/competitiveness.pdf.
Misiunas, A., Svetikas, Z. (2003). Evaluation of economic disparities in Lithuanian regions. Economics, 64. 84-91.
Monten, A., & Thum, M. (2010). Ageing municipalities, gerontocracy and fiscal competition. European Journal of Political Economy, 26(2). 235–247.
Nefas, S. (2013). Measurement of Sociality in Lithuanian Municipalities: The Case of the Biržai District Municipality. Social Research, 1(30), 96-103.
Novošinskienė, A. (2013). Lithuanian tax system evaluation in the fiscal tax function aspect. Agricultural Sciences, 20(3), 222-229.
Sedmihradska, L., & Čabla, A. (2013). Budget accuracy in Czech municipalities and the determinants of tax revenue forecasting errors. Ekonomická revue – Central European Review of Economic Issues, 16. 197-206.
Šeputienė, J., & Brazauskienė, K. (2013). Estimation of Lithuania‘s competitiveness in the context of EU member states. Economics and Management: Current Issues and Perspectives, 1(29). 30-37.
Stankevičius, E. (2014). Assessment of the tax burden impact on competitiveness of economy in context of the social environment (Doctoral dissertation). Retrieved from http://vddb.library.lt/fedora/get/LT-eLABa-0001:E.02~2014~D_20141105_162130-57417/DS.005.0.01.ETD.
The Association of Local Authorities in Lithuania. (2016). Next year in Lithuania – four municipalities-donors. Retrieved from http://www.lsa.lt/lt/home/8-naujienos/890-kitais-metais-lietuvoje-jau-keturios-savivaldybes-donores.
The Kosovo municipal competitiveness index report. (2013). Retrieved from http://www.uboconsulting.com/publications/MCI_2013_ENG.pdf.
The Law on the Budget Structure. (2014). Retrieved from http://www3.lrs.lt/pls/inter3/dokpaieska.showdoc_l?p_id=468453.
Žalevičienė, A. (2012). Regional Policy and Structural Support of the EU: Evaluation Experience. Economics and Management: Current Issues and Perspectives, 2(26), 44-53.
How to Cite
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal. All authors agree for publishing their email adresses, affiliations and short bio statements with their articles during the submission process.