European Financial and Accounting Journal 2016, 11(3):107-124 | DOI: 10.18267/j.efaj.166

Local Revenue Mobilization in Romania

Octavian Moldovan
Octavian Moldovan; Babeș-Bolyai University, Public Administration and Management Department, Traian Moșoiu Street 71, 400132 Cluj-Napoca, Romania, <octavian.moldovan@fspac.ro>.

As public institutions are faced with more diverse and increased community needs, significant concern arises (both in academia and practice) for the dwindling resources available at the local level and the factors which can influence local revenue mobilization. Using data for 3,227 Romanian territorial-administrative (all Romanian territorial administrative units except Bucharest - the capital city), this research compares local revenue mobilization (calculated as: effectively collected revenues, as a share of what was predicted at the beginning of the budgetary year) for the 2008 - 2011 period, trying to determine if the type of a territorial administrative unit influences its public revenue mobilization. The post hoc ANOVA showed that the type of a local institution (be it commune, city, municipality, county or sector) does not affect the level of revenue collection (proxied by collected/predicted revenues); where such relationships between these two variables were found, they were rather spurious and did not surfaced across the entire dataset.

Keywords: Collected vs. predicted public revenues, Financial Decentralization, Local public revenue collection/mobilization, Post Hoc ANOVA
JEL classification: H71, H72

Published: October 1, 2016  Show citation

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Moldovan, O. (2016). Local Revenue Mobilization in Romania. European Financial and Accounting Journal, 11(3), 107-124. doi: 10.18267/j.efaj.166
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