Financing of municipal current expenditure through local taxes: a systematic review
This study examines key factors influencing the financing of municipal current expenditure through local taxes, emphasizing the importance of strengthening local tax resources to enhance municipal fiscal autonomy. A systematic literature review was conducted using Scopus and Web of Science database...
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| Format: | Article |
| Language: | English |
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Qubahan
2024-10-01
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| Series: | Qubahan Academic Journal |
| Online Access: | https://journal.qubahan.com/index.php/qaj/article/view/985 |
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| _version_ | 1832544552068579328 |
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| author | Henry Bernardo Garay Canales Julio Mayorga Challco Wilson Eduardo Vargas Cubas Fredy Roger Flores Flores |
| author_facet | Henry Bernardo Garay Canales Julio Mayorga Challco Wilson Eduardo Vargas Cubas Fredy Roger Flores Flores |
| author_sort | Henry Bernardo Garay Canales |
| collection | DOAJ |
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This study examines key factors influencing the financing of municipal current expenditure through local taxes, emphasizing the importance of strengthening local tax resources to enhance municipal fiscal autonomy. A systematic literature review was conducted using Scopus and Web of Science databases, focusing on keywords such as financing, municipal current expenditure, and local taxes. The review included 19 articles in Spanish and English published between 2014-2022. Findings indicate that local tax autonomy, diversified tax structures, economic cycles, tax culture, effective enforcement, and local political commitment significantly affect municipalities' self-financing capacity. Property taxes and intergovernmental tax coordination also play crucial roles. The interplay of strategic, institutional, and contextual elements determines local governments' ability to finance expenditures and investments through self-administered taxes. Evidence suggests that municipalities effectively harmonizing these variables may reduce their dependence on discretionary central transfers, gaining autonomy in defining budgetary priorities according to local needs. The study provides a foundation for comprehensive municipal tax reforms aimed at increasing local fiscal independence. Finally, the study's findings offer practical guidance for implementing comprehensive municipal tax reforms, potentially leading to enhanced fiscal autonomy and more sustainable local government financing.
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| format | Article |
| id | doaj-art-69cd479d83424d61a567223e6897b93f |
| institution | Kabale University |
| issn | 2709-8206 |
| language | English |
| publishDate | 2024-10-01 |
| publisher | Qubahan |
| record_format | Article |
| series | Qubahan Academic Journal |
| spelling | doaj-art-69cd479d83424d61a567223e6897b93f2025-02-03T10:11:29ZengQubahanQubahan Academic Journal2709-82062024-10-014410.48161/qaj.v4n4a985985Financing of municipal current expenditure through local taxes: a systematic reviewHenry Bernardo Garay Canales0Julio Mayorga Challco 1Wilson Eduardo Vargas Cubas 2Fredy Roger Flores Flores 3Academic Department of Accounting, Faculty of Economics Department, Universidad Nacional de Tumbes, Tumbes, Tumbes 24001, Perú;Academic Department of Mathematics and Statistics, Faculty of Chemical, Physical and Mathematical Sciences, Universidad Nacional de San Antonio Abad del Cusco, Cusco, Cusco 08003, Perú;Academic Professional School of Economics, Faculty of Economics, Accounting and Administrative Sciences, Universidad Nacional de Cajamarca, Cajamarca, Cajamarca 06003, Perú;Accounting and Finance, Faculty of Accounting and Finance, Universidad Nacional Amazónica de Madre de Dios, Puerto Maldonado, Puerto Maldonado 17001, Perú. This study examines key factors influencing the financing of municipal current expenditure through local taxes, emphasizing the importance of strengthening local tax resources to enhance municipal fiscal autonomy. A systematic literature review was conducted using Scopus and Web of Science databases, focusing on keywords such as financing, municipal current expenditure, and local taxes. The review included 19 articles in Spanish and English published between 2014-2022. Findings indicate that local tax autonomy, diversified tax structures, economic cycles, tax culture, effective enforcement, and local political commitment significantly affect municipalities' self-financing capacity. Property taxes and intergovernmental tax coordination also play crucial roles. The interplay of strategic, institutional, and contextual elements determines local governments' ability to finance expenditures and investments through self-administered taxes. Evidence suggests that municipalities effectively harmonizing these variables may reduce their dependence on discretionary central transfers, gaining autonomy in defining budgetary priorities according to local needs. The study provides a foundation for comprehensive municipal tax reforms aimed at increasing local fiscal independence. Finally, the study's findings offer practical guidance for implementing comprehensive municipal tax reforms, potentially leading to enhanced fiscal autonomy and more sustainable local government financing. https://journal.qubahan.com/index.php/qaj/article/view/985 |
| spellingShingle | Henry Bernardo Garay Canales Julio Mayorga Challco Wilson Eduardo Vargas Cubas Fredy Roger Flores Flores Financing of municipal current expenditure through local taxes: a systematic review Qubahan Academic Journal |
| title | Financing of municipal current expenditure through local taxes: a systematic review |
| title_full | Financing of municipal current expenditure through local taxes: a systematic review |
| title_fullStr | Financing of municipal current expenditure through local taxes: a systematic review |
| title_full_unstemmed | Financing of municipal current expenditure through local taxes: a systematic review |
| title_short | Financing of municipal current expenditure through local taxes: a systematic review |
| title_sort | financing of municipal current expenditure through local taxes a systematic review |
| url | https://journal.qubahan.com/index.php/qaj/article/view/985 |
| work_keys_str_mv | AT henrybernardogaraycanales financingofmunicipalcurrentexpenditurethroughlocaltaxesasystematicreview AT juliomayorgachallco financingofmunicipalcurrentexpenditurethroughlocaltaxesasystematicreview AT wilsoneduardovargascubas financingofmunicipalcurrentexpenditurethroughlocaltaxesasystematicreview AT fredyrogerfloresflores financingofmunicipalcurrentexpenditurethroughlocaltaxesasystematicreview |