Развитие бюджетного федерализма: международный опыт и российская практика

336.14 65.261.3 98

:

:

98 : . / . , ; . . . . , 2006 - 464 .

ISBN 5 7777 0170 1

- . -- . , , , - , , - . , - .

336.14 65.261.3

, , - .

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2006 The International Bank for Reconstruction and Development / The World Bank

1818 H Street, N/W/Washington, D.C. 20433, U.S.A.ISBN 5 7777 0170 1

, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . VI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XI

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1. . 1

, , - . - : , - - . 40% -; , , , . , : - - . , - . - , , - (Prudhomme, 1995).

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2 I.

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: - , . - - , - , (Le Houerou, 1996).

- . - 88 . - 21 , 48 , 7 , 9 , 1 - 2 - . , 88 7 - . , ( ) , - . 88 , , , 350 1800 . - , -. 28 . -. , , - -

. - - .

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3 , , - , .

- - , , - , - - , - , . : - - , , , . , - 2% , . - , - , .. 1% - . , - 70 , , , - (Martinez-Vazques, McNab, 2003), - . , .. , . - : , - .

, 90 . - , , . - , - . - ,

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4 I.

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?

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(Tanzi, 1996).

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1. .

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7 , - -. , . , - . - . . 1.

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3 19921994 ., %

1992 1994

100 100

33,8 19,9

66,2 80,1 14,5 19,1

51,8 61,0

100 100

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100 100

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10 I.

, . - , , . , - , - - . - . , , - , - .

, , - , , , . , (Frye and Shleifer, 1997). , - , - (Zhuravskaya, 1998). , (Alexeev and Kurlyandskaya, 2003). , - , - -. - (Alexeev and Kurlyandskaya, 2003; Frye and Shleifer, 1997; Zhuravskaya, 1998).

80 - ( ); ,

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11 1. .

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: , 19922005 .

. 2.

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10

20

30

40

50

60

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90

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1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005

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13 1. .

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1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004

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14 I.

, .

, -, .. - , . , ( - ) - . , , , - . - , , . : - , , - . , - , - .

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? 2005 . - 2001 . . , , - . , - .

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16 I.

, - .

- , - . - , ( , - ), 19992004 . 30%, 13 10%. - - : 25% 1999 . 17% 2005.

- , , ( 50 ) -. - : - , , - .

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17 1. .

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, - -.

- , , - , -. , , - .

: , , , , .

1 , ,

, - , . , .

2 , .

3 (Bird, Ebel and Wallich, 1995) , , , , -; , , , , - , .

4 .: PREM Note S. 2001. June. No. 55. The World Bank.5 (. allocative efficiency)

.

6 , , - , -. / . - , - . - (Khaleghian, 2003). - . - , , (World Bank, 2000).

7 , , /

. , - , -, -, , - (Buchanan, 1980).

8 : - , , - -, (Oates, 1972). . (Shah, 2004).

9 , -, , -, .., - , .

10 , , - ( -) , .

11 , - , . . (Blanchard and Shleifer, 2000) - , - . - , . -, , -. , : , , , ,

18 I.

. , , - , . , , - . . (Prudhomme, 1995) , , 1995 . , -, , - .

12 -, , , , , .. , , . - , (North, 1990).

13 . (Prudhomme, 1995), : , , -, ; - .

14 - (Bahl and Wallich, 1995; Bilkalova, 2001; Dolinskaya, 2002; Martinez-Vazquez and Boex, 2001).

15 , - , , . , -, .

16 Qian and Weinglas, 1999 - -.

17 . , , - .., 2002.

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Bahl, R. (1999). Implementation Rules for Fiscal Decentralisation,

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Bilkalova, N. (2001). Intergovernmental Fiscal Relations in Russia,

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., ., . -

. : -

.

. Local Government and Public Service

Reform Initiative. , 2001.

.., .., ..

. .: , 2002.

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23 2. :...

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24 I.

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26 I.

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- . - 8.

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- , - , , - , , - .

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1.

- 90- - (30 . .). - ( ). 1994 , 0,8 % ( !) . 1995 - 20 % 5 . - , , , , , .

- . : -, , ; -, (, , , ), , - , . - , - .

(300400 %) , . , , , .

, (- ) . - , . , , .

27 2. :...

- , , , -, , --, 15 1993 10 1991 ( 5 1994 , 31 1995 , 10 1996 ).

- .

- . - , , . - . - . - -, , - . . - , . - : , - ; - -; .

- , , . , - ; .

, - - ( ) , - - .

90- - ( - ) 70 % -- , 70 % -. ( ) - ( 5 ) - , .

5 - . - , , - . , , . 7 %, - 22. - . - , - 10 30 % .

, ; - . , - . - - (. . 1), -.

, - , , -. - .

28 I.

, , ; , - - .

,

, , , . -. , , . , - (. 38) , - , - 10.

- , -, , - 20 %

. - , .

- , - .

, - , ( ) - . , , .

, - -, . . - ( 1996 ). , - 1993 , - ,

1

, % , %

20 10 10 22 8 14

10 10 10 8 2 25 10 15 2 8 14 25 10 15 22 8 14 10- 10 19 8 11

1 1 3 3

10 10 8 8 25 10 15 22 8 14

25 10 15 22 8 14

25 10 15 22 8 14

:11996(.

).

29 2. :...

-.

( ) - , -. (), , - . , , , - , , , - .

- , -, .

. - . , (. 9 . 2 ) , - , , , , , - , - -.

, - -.

, - - , , , . , .

, , , , , . , - , - .

- . - - , , .

, . -, , - - , -.

- . - (-, , ). - - . , - , , . -- , -: - .

. , - - . : , , , , , , , , .

30 I.

- . , - - , . - , - - , .

, - , .

- , - ; - - , . .

-, , -, . . , .

, - , . -, , - , .

- , . , - , , .

, , - - , . , -

(. 95, . 2) - . 95 , - : -. , , - .

- , - , , .

, . - - .

90- - , - (). , - . - , , , . , , .

:

- , . - -

31 2. :...

, , . - . . .

-

-. - 1998 ., 1999 ., 1 2001 . - , - (), (), . 2001 . 126- -

2. ,

1 2001 .:

; 100 % (

2001 .); - ();

; .

1 2002 .:

- ;

.

1 2003 .:

, - , ;

; ,

, 1,8 ; .

1 2004 .11:

;

; ; 1 % , 1 % -

, ; ; ; , ; 0,2 % .

32 I.

- , , - (, , ), , - , , , .

- - , - . -, , , - - .

-. - - , . - , - . - , , - .

- : 1) , 2) , , 3) -.

, 1 2001 . - ( 2001 .; - 2002 .). 2000 . 11,2 % - .

- ( - - - 19 2000 .). () 1,5 % -. , , 2001 . - , , - 5 %. , - , , : , . , -.

, - -. - ; , , , , - , , -, , -. , , . 2000 . 10 % .

100 % - - 21 %. , .

- 13 % (. 23 -). 1 2001 . 1 %

33 2. :...

(. 2). - , - 19992001 13,3 19,3 %.

2

1999 2000 2001 2002

24 16 1 0

76 84 99 100

1. - ( 22 ). , - , - - , .

2. - 46 % - (2000 .).

3. - 12. - , - - .

, 1 2002 .

1. . - 35 24 %, , - , - . , - 80 % , - 13.

, .

3 , %

2001 2002

2001 2002 . (-

)

11 7,5 3,5

19 14,5 4,5

5* 2 3

* ,

5 %.

, - : 4 %. , - : - 3,5 %; - 4,5 %, - 3 %.

2. - . : - , , , - - ( , ).

, , 2002 ., 43,7 % - .

- , 1 % - . - ,

34 I.

- ( - ). , - 1,5 % . - - , -, - .

, - 2003 ., 15 % - .

() 1 - 2004 . 1998 . 5- . 1998 . - - 1999 . 4,1 %, 2001- 5,2 %. 2001 . - .

, - 1 2004 ., 5,2 % ( - 2001 .) .

, 2000- 2004 . - . , - , - 2001 . 2002 ., 40 % .

?

, - - . , . - , : 1) - - ; 2) - ,

4 , %

2001 . 2002 .

40 30 30 80 20

25 25 50 40 60 -

100 100

, - 74,5

5,5 , ,

20

35 2. :...

- .

1999 . . 19972001 . , , 14, - - . (19992001) -, . 1997 . 2001 . - 20 % ; 1999 . - 6 % .

- - . , , 1997 . . , - , - , 1997 . 2001 . , , -. , , -, .

- - . , . ( ) -, , ,

. - , . - - - , .

, , - , . 2001 . , , - . -, - , 1999 . 10 % . - : - , , , . - . , , - .

, - - , . , - - - . - - . - - , - .

- , - . , , - -

36 I.

. - 20 . , , - : , . - , - - . .

, - . , , - , - ,

, . , , .

- - , - ..

- - 15.

- . , , - ; - , - .

- (. . 2.6, 2.7). - , -. - , - . - . . , , , -. , - .

. - . - - .

5 , %*

-

2001 . 100,0 100,0 54,6 45,4 29,6 30,9 15,8 23,71999 . 100,0 100,0 49,0 45,9 25,9 26,6 25,1 27,51997 . 100,0 100,0 52,9 42,2

22,7 22,1

24,4 35,7

*

.

37 2. :...

-, . - . , .

25 % , . - . - , , , . - - , -, .

6 19972001 . , %*

10,6 12,7 41,2

37,1 32,5 3,9 -

0,0 52,3 32,4

38,1

13,4 21,0 32,5

31,0 9,3 17,9

29,1 17,1 12,7

17,6 13,6 42,1

* -

.

7 , %*

1997 1999 2001

87,2 65,1 60,5 91,2 72,0 69,6 94,6 65,8 61,4

19,2 16,9 9,4 14,5 23,2 14,6 14,6 25,9 16,8 -

0,0 9,5 18,2 3,6 12,1 16,6 0,2 16,7 21,2

43,1 13,0 7,5 39,6 11,0 6,9 32,4 0,0 0,0 3,0 7,0 4,4 1,9 5,1 5,2 3,2 6,4 5,2

0,0 0,0 0,0 0,0 2,9 2,9 0,0 3,7 2,9 19,0 3,7 1,2 15,1 5,1 2,0 15,9 3,9 1,6

0,0 2,8 6,1 0,0 3,3 9,7 0,0 0,0 0,0

6,3 6,0 2,2 8,8 6,6 3,6 5,4 8,1 4,3

6,5 28,9 37,3 0,0 20,9 26,8 0,0 26,1 34,3

100,0 100,0 100,0 100,0 100,0 100,0 100,0 100,0 100,0

* .

38 I.

, . - . , , - . , , - . , , .

, , , . - .

, 1997 ., - . , , -

. , . -, , - .

- . . - , , - .

- - . , , - -, - .

1 :

- , . ., , - : - . -. .

2 28 1995 .

3 1993 - - .

4 , , - , -, .

5 , , , - . - , -.

6 12 1993 . 7173, 130133. 3

( 2), 7(1)8(2), 9(2), 12,15(2), 16,18,24(2), 32 (2), 33,40 (2,3), 41,43 (2,3), 46 (2), 68 (2), 72 (1), 75(3).

7 . , . : - . -. .

8 , - , . .. - . . .

9 , . - 1997 . 456 - 23 1996 .

10 22 1996 .

11 2004 , - 2003 .

12 1 % ( 2,5 %). , - . 1 2003 .

13 ( ), - 100 .

14 - . - .

39 2. :...

. - 1998 . - . , .

15 - , . - . . . .

. . .: , 1955.

. . .: , 1993.

. . .: , 1992.

. , . .: , , 1993.

Bahl Roy W. Fiscal Decentralization. World Bank. 2000.

Lynn N., Nvikv . (1999). A federal political culture in Russia: problems and prospects for refederalisation. Publius, p. 22.

3. :

. ,

1.

, - , , . - -. - , , - - (World Bank, 1999).

. - , - (Bennett, 1990; Wildasin, 1997). - , -, (Bird and Vaillancourt, 1999). - - - (Bird, Ebel and Wallich, 1995).

- ,

. ; . -. Stigler (1957) , - , . - . - - Musgrave (1959) -, , - . , - Stigler Musgrave, Oates (1972) : - , - , -, .

- . - . -

41 3. :

, - .

--

, , , (. . 1). . 1 - - -, , - (). , - 1.

- - - , . -. - - , , . (, 1999, 2001, 2002) ( , 1999) - - , - .

- (), - . - , - - . , - , - . , , , . -, , , , , : , , - , - , .

, - - , - - . . 2

.1.

0,35

0,30

0,25

0,20

0,15

0,10

0,05

0,00 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001

%

42 I.

, - . , - ( ) , . 2001 . 40,1, 21,67.

-

- . - -

, . , . Bird (1995), , , - , - , .

-

, - , , -. . 1 - . -

* 2000 .

. 2. (2001)

0 10 20 30 40 50 60 70

*

*

, %

43 3. :

, , . , - , , - . , , , , , , .

- ( - ) ,

. - - , - . , 1998 2354,3 -, 69,18 167,77 (. . 2). - - -.

- (. . 3). - . ( ) - - .

1

% 1997 1998 1999 2000 2001

3,69 4,05 N/A N/A N/A 66,78 58,30 49,64 N/A N/A 77,73 81,69 83,60 88,49 85,96 65,35 61,08 58,50 55,52 66,98 93,83 89,18 89,75 94,99 92,02 72,74 75,80 71,77 71,31 61,22 58,55 59,25 60,33 63,10 N/A 73,10 72,04 68,09 71,47 58,98 84,29 85,31 N/A N/A N/A 78,76 71,68 89,80 89,54 N/A 73,82 72,08 71,37 71,05 65,54 71,71 80,65 89,25 89,16 85,30 40,68 42,52 39,39 N/A N/A 58,66 62,49 73,73 68,11 79,42 60,10 57,32 57,01 49,39 55,06 61,30 59,71 57,90 N/A N/A 66,21 64,76 60,47 59,85 58,68 79,75 73,69 74,90 76,88 80,21 81,88 80,60 77,88 76,54 78,47 27,91 29,33 N/A N/A N/A *

81,80 86,69 N/A N/A N/A 83,89 82,51 N/A N/A N/A 100,02 96,97 102,84 80,03 N/A 93,32 83,06 75,13 N/A N/A 82,02 84,37 86,04 N/A N/A 64,92 62,78 62,48 N/A N/A

* - .

: International Monetary Fund 2001. Government Finance Statistics Year Book 2002, Country Tables.

2

, %

1995 1996 1997 1998

1564,23 1791,62 1946,13 2354,97

93,43 109,39 100,63 94,57 57,51 48,16 47,25 57,46 122,02 122,91 132,01 133,28 182,70 197,69 175,09 163,82 108,96 112,82 109,40 111,16 119,44 120,13 132,93 129,18 77,86 83,79 77,49 76,45 125,66 131,38 131,20 116,45 86,64 81,52 80,38 86,99 159,66 168,93 173,78 167,77 105,88 91,70 88,38 94,00 116,59 120,64 125,90 118,54 70,86 66,38 69,16 69,18 73,26 75,68 75,05 85,81

: Indian Subnational Database, The Statistical Information

Management and Analysis System, World Bank.

44 I.

3.2. ?

, , -, - . - - , , , - , , - .

- . - - , , -

(Smoke, 1994).

, , (Rao, 1999), (Rood, 2000), - (Bird and Fiszbein, 1999) (Dillinger and Webb, 1999) - - , - . - , - - . - , - , , , - (Prudhomme, 1995; Tanzi, 1996). , - , -

3

, , %

1999 2000 1999 2000 1999 2000

C L C L C L C L C L C L

0,00 100,00 0,00 100,00 0,00 100,00 0,00 100,00 100 0 100 0

51,96 48,04 52,26 47,74 0,04 99,96 0,09 99,91 100 0 100 0

60,64 39,36 54,69 45,31 32,50 67,50 32,21 67,79 100 0 100 0

36,96 63,04 35,38 64,62 61,63 38,37 57,30 42,70 100 0 100 0

42,00 58,00 40,98 59,02 41,53 58,47 35,46 64,54 100 0 100 0

43,95 56,05 44,33 55,67 0,00 100,00 0,00 100,00 100 0 100 0

2,26 97,74 2,35 97,65 4,00 96,00 2,62 97,38 100 0 100 0

28,63 71,37 28,42 71,58 1,48 98,52 0,52 99,48 100 0 100 0

28,72 71,28 29,00 71,00 0,00 100,00 0,00 100,00 100 0 100 0

100,00 0,00 N/A N/A 86,98 13,02 N/A N/A 100 0 100 0

0,00 100,00 0,00 100,00 1,26 98,74 0,11 99,89 100 0 100 0

0,00 100,00 0,00 100,00 0,00 100,00 0,00 100,00 100 0 100 0

42,22 57,78 N/A N/A 42,99 57,01 N/A N/A 100 1 100 1

71,52 28,48 72,08 27,92 0,13 99,87 0,13 99,87 100 0 100 0

83,80 16,20 79,77 20,23 31,42 68,58 31,03 68,97 100 0 100 0

100,00 0,00 100,00 0,00 7,89 92,11 3,77 96,23 100 0 100 0

: International Monetary Fund 2002. Government Finance Statistics Year Book 2002, Country Tables.

45 3. :

-, , , -. - , - , . - ; , (Bird and Vaillancourt, 1999).

- - . - , - , - 2. , -, , , , (Shah, 1997).

- - . -, , - . Musgrave (1959) - - , , -- , , , - . Spahn (1998), - - , :

1) - . ;

2) , . - - ;

3) -.

, - . , , ;

4) -- . ; , - , . - , , ;

5) . , . -.

Spahn (1998) : , , - - , , - - , , - , , , - .

, , - , , , - , (Wildasin, 1997). - - . , , , , - .

Wildasin (1997) , - , - . -, , -

46 I.

, , . - - , - - , , , - , , , - 3. , , , - , . , - , -.

. 3. 19811998

4

*

0,985 0,951 0,996 0,774 0,955 0,981 0,850 0,544 0,992 0,910 0,362 0,984 0,726 0,147 0,971 0,982 0,981 0,996 0,956 0,234 0,978 0,974 0,875 0,818 0,936 0,982 0,345 0,991

* , + -.

0,02

0,010,00

0,02

0,04

0,06

0,01 0,02

0,03

0,04

0,04

0,06

0,08

0,02

0,05

47 3. :

, - - . - - . - , - . , - - , .

, -, - , - - . , . : , , - , ?

-

. - - , - (. 1 2). - - - , . . 4 . , - , , - , . , , - -, .

. 3 - . , - . , - - : , ( ), .

1.

, (Tiebout, 1956). Tiebout , , - . , Tiebout, Brennan and Buchanan (1980) , , , . , : - , - . ; - .

48 I.

2.

, , . - ; , , . - : .

Davoodi and Zou (1998) Xie, Zou and Davoodi (1999) Zhang and Zou (1998)

, - , : -, - . , , , , (Levine and Renelt, 1992). , (Mrtinerz-Vazquez and McNab, 1997). -, , , - . , , , . -, - . - . , , . - , - , , , . , (Oates, 1985; Pommerehne, 1977; Kee, 1977; Bahl and Nath, 1986), -- , , . - .

,

Oates (1985)

Nelson (1986)

Marlow (1988)

Grossman (1989)

Joulfaian and Marlow (1990)

Grossman and West (1994)

Ehdaie (1994)

1 ().

49 3. :

: , , , - - , , - (Smoke, 1994). , - , , - , - . - , - - , .

- . , - , - . , .

- - . , , - - , . , - - (Putnam, 1993; Fiszbein, 1997, Narayan and Pritchett, 1997).

Putnam (1993) - ; :

, , - . - (Fiszbein, 1997) , , , - . , Narayan and Pritchett (1997) . - : - , , , - .

, , , - . Huther and Shah (1998) , - 80 . -: , , . , - - , . -, , - . -, , ( , 1997).

3. , - - - - . , - .

50 I.

4, 5.

* : 1999 .: , . .

, (. . 4 5) -4. - , , - (Oates, 1972; Pommerehne, 1977; Bahl and Nath, 1986), (Oates, 1972) (Pommerehne, 1977).

. 6, 7 8 5. - , . - , - . , . , - , .

. 6 - . -, - . - , -. -

, . , - - , .

. 7 . , - . , - , , - . , .

, - , . . 8. , - . , - . , .

0

10

20

30

40

50

60

(3)

(2)

(18)

(5)

(9)

%

0

5

10

15

20

25

30

35

40

45

(1)

*(2)

(10)

(5)

(4)

% (4) (5)

51 3. :

. 6.

. 7.

. 8.

( )

,

0,6

0,7

0,5

0,4

0,3

0,2

0,1

06,56,0 7,0 7,5 8,0 8,5 9,0

=0,07450,2706

R2=0,19

=0,0168+0,1517

R2=0,25

03 4 5

( )

0,1

0,2

0,3

0,4

0,5

0,6

=0,03331+0,1676

R2=0,13

=0,2567+0,738

R2=0,42

2,

( )

0,6

0,5

0,4

0,3

0,2

0,1

04 4,5 5 5,5 6 6,5 7

=0,08080,1453

R2=0,63

=0,042+0,0414

R2=0,51

,

52 I.

4. ?

- - (World Bank, 1999). , - , . -, , .

-, - - , , . : , . - -, , -, (. . 9). - , , - - .

- - . - . - . , - , - , - 6.

, .

-: (Rondinelli, 1981). , . - , - , . - -, . , - , -.

-: , - . - .

1. - . Rondinelli (1981), , - - . .

2. , - () -, , - -. , , -, - (, -, ).

3. - , - ,

53 3. :

. - - . - - .

- - , -, , - , . - , - , , - - - - - - (Ebel and Hotra, 1997).

-, - -, , .

, , - , - , . , - - . - , - .

- , -, ,

: Parker, Andrew N. 1995, Decentralization: The Way Forward for Rural Development? Policy Research Working

Paper 1475. The World Bank, Washington, D.C.

. 9.

.

,

54 I.

(Ford, 1999). - - , - . Ford (1999) , :

, ;

, ;

, -, - - ;

- -;

-;

- ;

- , , , - ;

;

, - .

5.

- , - (Ebel, Varfalafi and Varga, 2000). - - - . , - , . , - , -

, - . , , , - . Bird (2000), : , , / .

-. - - (Martinez-Vazquez, 1994). - - . - .

- . -, -, - . -, , , , , (, -, ). -, : , , , ?

- , . , - - () (1974), , -: , , .

55 3. :

. 10, , - ,

(1) ; (2) - ; (3) ; (4) , 7.

-, - . , -, 8:

1. : - , :

() , - , , - [ ];

() - - , - [ ];

() - [ -].

2. . - -, :

() , - , , , - , [ ];

() , [ -].

3. : - , :

() , - - [ ];

() - [- ].

4. : , -:

() - [- ];

() , - [ ];

() - - [- ];

() - [ -],

() [ ].

, - , - -. , - - , , . - - . , - , .

56 I.

. 5 - , - 1998 . - , , (, ), - , , - (, ) , -

, - - . - , - - . - 3. , (Oates, 1972; Bird, 2000), -

:

, - , -, - , . - .

, -, - . , , , - . - - , .

, -, , , - , -. -, , - . -

: ACIR. (1974). Governmental Functions and Process: Local and Areawide. Advisory Commission on Intergov-

ernmental Relations, A45. Washington, D.C.

. 10.

.

. .

57 3. :

5

-

-

-- -

-

-

C L C L C L C L C L C L C L C L C L

A 100 0 20 80 70 30 68 32 100 0 65 35 81 19 63 37 75 25

100 0 17 83 16 84 2 98 100 0 55 45 99 1 100 0 84 16

98 2 18 82 21 79 0 100 81 19 42 58 97 3 92 8 74 26

100 0 39 61 44 56 32 68 98 2 65 35 94 6 90 10 82 18

100 0 81 19 99 1 63 37 99 1 31 69 99 1 54 46 64 36

98 2 82 18 95 5 23 77 83 17 35 65 93 7 98 2 41 59

100 0 53 47 5 95 69 31 88 12 43 57 46 54 65 35 73 27

100 0 45 55 97 3 1 99 99 1 61 39 91 9 56 44 62 38

100 0 47 53 99 1 31 69 92 8 45 55 78 22 82 18 78 22

86 14 22 78 57 43 0 100 75 25 55 45 73 27 66 34 79 21

99 1 28 72 95 5 20 80 93 7 53 47 94 6 91 9 66 34

100 0 30 70 98 2 0 100 97 3 61 39 91 9 99 1 78 22

100 0 100 0 100 0 77 23 99 1 79 21 99 1 100 0 91 9

100 0 32 68 40 60 23 77 85 15 64 36 95 5 93 7 57 43

100 0 28 72 13 87 38 62 51 49 61 39 99 1 31 69 56 44

100 0 37 63 23 77 13 87 83 17 35 65 81 19 85 15 66 34

100 0 43 57 88 12 18 82 96 4 45 55 95 5 88 12 62 38

100 0 100 0 100 0 40 60 95 5 72 28 99 1 96 4 73 27

99 1 76 24 99 1 22 78 94 6 55 45 99 1 77 23 81 19

100 0 33 67 100 0 59 41 48 52 35 65 80 20 91 9 78 22

5

- -.

- -

F C S L C S L C S L C S L C S L C S L C S L C S L C S L

100 0 0 28 72 0 52 47 1 23 44 33 13 83 3 20 46 34 90 8 1 58 33 9 46 46 8

100 0 0 57 37 6 38 47 15 23 31 46 100 0 0 24 14 62 93 6 2 30 39 30 78 5 17

90 5 5 10 55 36 57 25 19 14 23 63 7 67 26 13 31 56 78 14 8 33 44 23 39 28 33

100 0 0 5 43 52 57 32 11 72 9 20 18 28 55 24 11 65 69 22 8 64 26 9 69 13 19

100 0 0 14 NA 86 15 NA 85 7 NA 93 73 NA 27 15 NA 85 90 NA 10 89 NA 11 64 NA 36

100 0 0 93 NA 7 91 NA 9 98 NA 2 99 NA 1 100 NA 0 100 NA 0 14 NA 86 100 NA 0

C , S , L

: International Monetary Fund, 1998. Government Finance Statistics Yearbook 1998.

58 I.

, , , .

.

, - , - .

, -, - - .

, - , . -

-, . .

-, , - , .. - .

-.

.

, .

3.

.

, - .

. , - , , - .

, - ( , ) - , (1) , ( ) (2) -, , () .

, , - ( ), , -; , , - .

- (.. -, ), , , .

: Anwar Shah, The Reform of Intergovernmental Fiscal Relations In Developing & Emerging Countries, Policy and Research Series 23, World Bank 1994.

59 3. :

- - . , : (i) - , .. (ii) , .. - .

, - - . . 3.11, - . 30 . - , , - , - . - , - . . 1216 - .

-: , -. - - ; . - ; - - . - , . - , - , , . , - . -

; . - -, (Ahmad and Craig, 1997).

- - . Ahmad and Craig (1997), , :

1. - . - - . - , , , , . - .

2. - : - , - . .

3. - -: , -

:

. -

, -

.

.

. 11.

0

5

10

15

20

25

30

35

40

45

(2)

(18)

(6)

(3)

(4)

*

%

60 I.

, . , , , ( , - - ). , , - ; , - -. .

- : , -

(Bird, 2000). , - , -. - , . - . , - -, . . , -: - - ? .

. 13.

. 12.

2000

2000

2000

2000

2000

2000

2000

2000

2000

2000

2000

2000

0 10 20 30 40 50 60 70 80 90 100

%

2000

2000

1999

0 10 20 30 40 50 60 70 80 90 100%

61 3. :

. 14.

. 15.

. 16.

0 10 20 30 40 50 60 70 80 90 100

2000

2000

2000

2000

1999

1999

1999

1999

1999

1999

%

0 10 20 30 40 50 60 70 80 90 100

2000

2000

2000

2000

2000

%

0 10 20 30 40 50 60 70 80 90 100

2000

2000

1999

1999

%

62 I.

, , , .

/

, - - :

1. -: (, ) , .. -, , , . , . - , - , (Oates, 1972).

2. : -, . - : , . - , - , - .

3. : - - . - . .

, - : - (, )

. , ( , ) - (World Bank, 1990). - , , - . - - . - - .

- - . - - . , - - , - ( ) . - , -. - , - . , - . , - .

, - (Ter-Minassian and Craig, 1997). , (Bird, 2000). -, -. , , - -

63 3. :

, - ; , , -. . - , , - .

5. , -. , - . - , -

- , . - : - , , , - .

, - , - . -. - , , - , - , .

1 , - .

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