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Assessment of the Financial Autonomy of Rural Municipalities
International Journal of Financial Studies Pub Date : 2021-07-16 , DOI: 10.3390/economies9030105
Astrida Miceikienė, Laima Skauronė, Ričardas Krikštolaitis

The present study demonstrates the possibilities for assessment of the financial autonomy of rural municipalities using the TOPSIS method. The study aimed to design and empirically verify the model for assessment of the financial autonomy of rural municipalities. As a result of the empirical study, an integrated system for assessment of the financial autonomy of rural municipalities was designed. The applicability of the TOPSIS method is demonstrated by the assessment of the financial autonomy of rural municipalities performed for two regions of Lithuania in the period 2009–2019. The empirical study showed that medium-low level of financial autonomy was characteristic of all the rural municipalities in the selected regions. On one hand, the findings suggested the presence of “convenient dependence” of the rural municipalities on the centralised allocation. On the other hand, they signalled the lack of the incentives for the rural municipalities to make use of the capacities and create sustainable, stable economic and social prospects.

中文翻译:

农村自治市财政自治评估

本研究展示了使用 TOPSIS 方法评估农村自治市财政自主权的可能性。本研究旨在设计和实证验证农村自治市财政自主权评估模型。作为实证研究的结果,设计了一个综合评估农村自治市财政自主权的系统。对立陶宛两个地区在 2009-2019 年期间进行的农村市政财政自主权评估证明了 TOPSIS 方法的适用性。实证研究表明,中低水平的财政自主是所选地区所有乡镇的特征。一方面,调查结果表明,农村直辖市对集中分配存在“便利依赖”。另一方面,它们表明农村市政当局缺乏利用这些能力创造可持续、稳定的经济和社会前景的动力。
更新日期:2021-07-16
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