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Fiscal Decentralization and Corruption in Emerging and Developing Countries

Received: 3 July 2016     Accepted: 18 July 2016     Published: 6 August 2016
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Abstract

This study focuses on the relationship between fiscal decentralization and ICRG index of corruption risk in both categories of emerging and developing countries, using a sample of 38 countries for the period 2000-2014. The aim is to focus on expenditure and revenue decentralization giving importance to the effects of subnational revenue mobilization on this correlation as: Tax revenue, Non tax revenue and fiscal imbalances. The study shows a significant and robust correlation between expenditure decentralization and the index of corruption: expenditure decentralization tends to reduce the risk of corruption in these two categories of countries. The impact of Tax Revenue is as important in this relationship as it helps reduce the risk even more. While revenue decentralization and especially non-tax revenue has no significant relationship with the index.

Published in International Journal of Economics, Finance and Management Sciences (Volume 4, Issue 4)
DOI 10.11648/j.ijefm.20160404.17
Page(s) 211-222
Creative Commons

This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.

Copyright

Copyright © The Author(s), 2016. Published by Science Publishing Group

Keywords

Fiscal Decentralization, Corruption, Developing Countries, Emerging Countries

References
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Cite This Article
  • APA Style

    Miri Meriem, Taacha El Hassan, Benatia Mohamed Ayman. (2016). Fiscal Decentralization and Corruption in Emerging and Developing Countries. International Journal of Economics, Finance and Management Sciences, 4(4), 211-222. https://doi.org/10.11648/j.ijefm.20160404.17

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    ACS Style

    Miri Meriem; Taacha El Hassan; Benatia Mohamed Ayman. Fiscal Decentralization and Corruption in Emerging and Developing Countries. Int. J. Econ. Finance Manag. Sci. 2016, 4(4), 211-222. doi: 10.11648/j.ijefm.20160404.17

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    AMA Style

    Miri Meriem, Taacha El Hassan, Benatia Mohamed Ayman. Fiscal Decentralization and Corruption in Emerging and Developing Countries. Int J Econ Finance Manag Sci. 2016;4(4):211-222. doi: 10.11648/j.ijefm.20160404.17

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  • @article{10.11648/j.ijefm.20160404.17,
      author = {Miri Meriem and Taacha El Hassan and Benatia Mohamed Ayman},
      title = {Fiscal Decentralization and Corruption in Emerging and Developing Countries},
      journal = {International Journal of Economics, Finance and Management Sciences},
      volume = {4},
      number = {4},
      pages = {211-222},
      doi = {10.11648/j.ijefm.20160404.17},
      url = {https://doi.org/10.11648/j.ijefm.20160404.17},
      eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijefm.20160404.17},
      abstract = {This study focuses on the relationship between fiscal decentralization and ICRG index of corruption risk in both categories of emerging and developing countries, using a sample of 38 countries for the period 2000-2014. The aim is to focus on expenditure and revenue decentralization giving importance to the effects of subnational revenue mobilization on this correlation as: Tax revenue, Non tax revenue and fiscal imbalances. The study shows a significant and robust correlation between expenditure decentralization and the index of corruption: expenditure decentralization tends to reduce the risk of corruption in these two categories of countries. The impact of Tax Revenue is as important in this relationship as it helps reduce the risk even more. While revenue decentralization and especially non-tax revenue has no significant relationship with the index.},
     year = {2016}
    }
    

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    AU  - Miri Meriem
    AU  - Taacha El Hassan
    AU  - Benatia Mohamed Ayman
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    DO  - 10.11648/j.ijefm.20160404.17
    T2  - International Journal of Economics, Finance and Management Sciences
    JF  - International Journal of Economics, Finance and Management Sciences
    JO  - International Journal of Economics, Finance and Management Sciences
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    PB  - Science Publishing Group
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    AB  - This study focuses on the relationship between fiscal decentralization and ICRG index of corruption risk in both categories of emerging and developing countries, using a sample of 38 countries for the period 2000-2014. The aim is to focus on expenditure and revenue decentralization giving importance to the effects of subnational revenue mobilization on this correlation as: Tax revenue, Non tax revenue and fiscal imbalances. The study shows a significant and robust correlation between expenditure decentralization and the index of corruption: expenditure decentralization tends to reduce the risk of corruption in these two categories of countries. The impact of Tax Revenue is as important in this relationship as it helps reduce the risk even more. While revenue decentralization and especially non-tax revenue has no significant relationship with the index.
    VL  - 4
    IS  - 4
    ER  - 

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Author Information
  • Faculty of Economics, Abdelmalek Essaadi University, Tangier, Morocco

  • Faculty of Economics, Abdelmalek Essaadi University, Tangier, Morocco

  • Faculty of Economics, Kadi Ayad University, Marrakech, Morocco

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