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Decentralizacja fiskalna jako ograniczenie zjawiska Lewiatana
Beata Guziejewska
2022
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This monograph examines fiscal decentralisation and its constraining influence on the expansion of the public sector known as Leviathan with respect to J.M Buchanan’s Leviathan hypothesis of decentralised public finance structures. Fiscal decentralisation processes are discussed in the wide context of economic, political, administrative, sociological, and spatial factors. The analysis heavily draws on the achievements of the fiscal federalism theory. The purpose of the monograph is to expand the theoretical knowledge of fiscal decentralisation as a mechanism constraining and inhibiting the threats of Leviathan. It contains a review of previous empirical studies and presents evidence in support of the following research hypotheses: Fiscal decentralisation founded on the qualitative premises of the doctrine improves the efficiency of the public sector while constraining Leviathan. Decentralisation and fiscal decentralisation can be instrumental in constraining Leviathan in the face of tendencies to centralise the State released by post-crisis responses to the impacts of the pandemic. The multifaceted character of fiscal decentralisation causes that its constraining effect on Leviathan is not empirically confirmed for all areas and periods of time. Fiscal decentralisation is a significant element in defining a new paradigm of sustainable finance for post-pandemic years. The monograph addresses modern challenges faced by fiscal decentralisation, including the ESG concept (Environmental-Social-Governance) and the impacts of the pandemic. Its interdisciplinary deliberations conclude with a proposal for fiscal decentralisation processes to be incorporated into a new paradigm of sustainable finance.
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Keywords
- Fiscal decentralisation
- Leviathan hypothesis
- Public Finance
- subnational government finance
Links
DOI: 10.18778/8220-802-3Editions