Analysis of Vertical and Horizontal Fiscal Imbalances in the Regency/city of Bangka Belitung Islands Province for the 2017–2022 Period

DOI

10.2991/978-94-6463-614-7_20How to use a DOI?

Keywords

Vertical Fiscal Imbalance; Horizontal Fiscal Imbalance; Vertical Fiscal Inequality Correlation Coefficient; Theil Index

Abstract

Economic growth is one of the ways to contribute to a country’s development. The government of a country, both developed and developing countries, has implemented the principle of decentralization in administering its government. The implementation of fiscal decentralization in supporting the regional development process has many obstacles. One of them is the gap between fiscal capacity (fiscal capacity / revenue capacity) and fiscal need (fiscal needs / spending needs) that occurs at the government level. This study aims to analyze and examine Vertical Fiscal Imbalance and Horizontal Fiscal Imbalance in the Regency / City of Bangka Belitung Islands Province for the 2017–2022 Period. This research falls under the category of quantitative research. The data for study comes from secondary sources, obtained from the Central Statistics Agency of all districts/cities in the Bangka Belitung Islands Province and the Directorate General of Fiscal Balance of the Ministry of Finance. The data was analyzed using the Vertical Fiscal Inequality Correlation Coefficient analysis and the Theil Index. The results showed that there was a vertical fiscal imbalance in the regencies/municipalities of the Bangka Belitung Islands Province for the 2017–2022 period as seen from the results of CV1 and CV2 experiencing unstable conditions, while CV3 experienced fluctuations. There is also a horizontal fiscal imbalance in the district/city of Bangka Belitung Islands Province as seen from Type 1 and Type 3 experiencing fluctuations. While Type 2 experiences fluctuations. However, there are two districts that have the same value.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Nindy Artha Della
AU  - Devi Valeriani
AU  - Eka Fitriyanti
PY  - 2024
DA  - 2024/12/23
TI  - Analysis of Vertical and Horizontal Fiscal Imbalances in the Regency/city of Bangka Belitung Islands Province for the 2017–2022 Period
BT  - Proceedings of the 1st International Conference of Economics, Management, Accounting, and Business Digital (ICEMAB 2024)
PB  - Atlantis Press
SP  - 149
EP  - 157
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-614-7_20
DO  - 10.2991/978-94-6463-614-7_20
ID  - Della2024
ER  -