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Is the Tax Collection Effort an Indicator of the Financial Condition of Spanish Municipalities?
Abstract
The financial crisis beginning in 2007 drastically affected the financial resources of different governmental organizations, causing critical imbalances between resources and expenditure needs. This study aims to analyze whether the municipal tax collection effort in Spain could be an indicator of the financial condition of these institutions. As a preliminary step, a new methodology is used to assess their financial condition. We test tax collection effort as an indicator on a sample of more than 5,000 Spanish municipalities with fewer than 75,000 inhabitants. Results confirm that the budgetary solvency dimension is associated with the tax collection effort for all municipalities studied. Furthermore, in municipalities with populations of fewer than 5,000 inhabitants, the level of the tax collection effort is indicative of most of the financial condition dimensions.
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Metadata
- Authors
- Cabaleiro Casal, R., & Buch Gómez, E. J.
- Venue
- International Public Management Journal
- Publisher
- Informa UK Limited
- Published
- 2014-10-02
- Volume
- 17
- Issue
- 4
- Pages
- 564-592
- ISSN
- 1096-7494 (ISSN-L)
- 1559-3169
- OpenAlex
- W2079784330
- Cited by
- 7
- References
- 49
- Citations by year
- 2024: 2 · 2023: 1 · 2022: 1 · 2021: 2 · 2020: 1
- FWCI
- 0.00
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- International Public Management Journal (publishedVersion)
- Topics
- Social Sciences › Political Science and International Relations › Local Government Finance and Decentralization
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Economic Growth and Fiscal Policies
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Taxation and Compliance Studies
- Keywords
- municipal financial condition, local government finance, municipal debt, 2008 financial crisis, small municipalities, fiscal indicators, Spanish municipalities
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