Развитие бюджетного федерализма: международный опыт и...
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Сборник статей российских и зарубежных специ- алистов по проблемам развития бюджетного федерализма и децентрализации применительно к России и на примере других странTRANSCRIPT
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336.14 65.261.3 98
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98 : . / . , ; . . . . , 2006 - 464 .
ISBN 5 7777 0170 1
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336.14 65.261.3
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, , , .
2006 The International Bank for Reconstruction and Development / The World Bank
1818 H Street, N/W/Washington, D.C. 20433, U.S.A.ISBN 5 7777 0170 1
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, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . VI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XI
1. 1. . .
. , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2. : ,
. . . . . . . . . . . . . . . . . . . . . . . . . 20 3. : .
. , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 4. :
. . . . . . . . . . . . . . . . . . . . . . . . 66
2. 5. .
, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89 6. .
., . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .109
3. , 7. , .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .121 8. , .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 135 9. :
. . , . , . . . . . . . . . . . 150 10. . . . . . . . . . . . .171
4. 11.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 187 12. .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 215 13. .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 238 14. :
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 259 15. : , .
, , , . . . . . . . . . . . 283
5. 16. ,
. , . . . . . . . . . . . . . . . . . . . . . . 307 17. : .
, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 328 18. -
. , . . . . . . . . . . . . . . . . . . . . . . . . . 344 19. . . . . . . . . . . . . . . . . . . . . . . . . 365
6. 20. . . . . . . . . . 381 21. .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 396 22. :
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 404
7. , 23. . . . . . . . . . . . 410 24. . , . . 433
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 449
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311111213
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152
153
167
13 12
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2002 . 2001 . ( ) 2001 . ( ) 2001 . 2001 . , , 19972001 ., = ( = 100, %.)
240
241
242
243
243
247
253
254
15 1
2
3
4
5
1999 . 1999 ., % : . , (./.) : : . ,
289
289
292
292
293
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6
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: , 2002 .
294
295
20 12
,
384388
23 1 422
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9
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2001 . ( ) , 2005 . 2005 . : (2000 .) ( ) , , 2001 . , , 2000 . , , 2000 . , , , 2000 .
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. 2005 .: 2005 . 104
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9 123
4
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, : ( 19961999) : : :
161162
164
165
166
11 1
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, , 1999 .
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200
12 1234
, 1995 ., %
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232
13 12
345
6
1994 . , , % ( )
240
249251251
251251
15 1
234
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( ) ( ) , % , 19942001 .
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299
300
16 1 310
18 123
: , , ,
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351
20 1 . 386
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: 2000 . ; 20002001 / / , . : 2000 . ; 20002001 . / , .
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436
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, : :
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1. . 1
, , - . - : , - - . 40% -; , , , . , : - - . , - . - , , - (Prudhomme, 1995).
-, , . , -
, , , , , - , . , -. - - . , , , - , - . , - , - , - , .
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2 I.
, - , , - . - - , , - . -, - , - ( - ), -, , . - , -, .
: - , . - - , - , (Le Houerou, 1996).
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. - - .
, - 2006 ., - , 1 2006 . . - (. . 1) (, , , 2001). -, - .. , . () - , , -. , - , . , - - , , .. , - , . - , -, , , - . - , , - - . - , . -, - -, - .
-
3 , , - , .
- - , , - , - - , - , . : - - , , , . , - 2% , . - , - , .. 1% - . , - 70 , , , - (Martinez-Vazques, McNab, 2003), - . , .. , . - : , - .
, 90 . - , , . - , - . - ,
. - , -. , - ( , , -), ( - (, ) ). -, -, , . , - . 1992 . - , - . 1993 . , , . - , - , , (Le Houerou, 1996)2.
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7
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- . . , -, - , . , - . - , , , - .
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1992 . 1994 .
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3 19921994 ., %
1992 1994
100 100
33,8 19,9
66,2 80,1 14,5 19,1
51,8 61,0
100 100
11,3 11,8
88,7 88,2 28,5 33,4
60,2 54,8
100 100
71,8 50,3
28,2 49,7 20,4 34,9
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10 I.
, . - , , . , - , - - . - . , , - , - .
, , - , , , . , (Frye and Shleifer, 1997). , - , - (Zhuravskaya, 1998). , (Alexeev and Kurlyandskaya, 2003). , - , - -. - (Alexeev and Kurlyandskaya, 2003; Frye and Shleifer, 1997; Zhuravskaya, 1998).
80 - ( ); ,
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, 90 -, . 1994 ., - - . . ,
-
11 1. .
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- - . 90 - -
: , 19922005 .
. 2.
: .
. 3.
0
10
20
30
40
50
60
70
80
90
100
1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
%
30
35
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55
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1998 1999 2000 2001 2002 2003 2004
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: .
. 4. 2004 .
0 50 100
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13 1. .
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. - - , - . , .
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: .
. 5.
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1820
1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004
%
-
14 I.
, .
, -, .. - , . , ( - ) - . , , , - . - , , . : - , , - . , - , - .
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-
16 I.
, - .
- , - . - , ( , - ), 19992004 . 30%, 13 10%. - - : 25% 1999 . 17% 2005.
- , , ( 50 ) -. - : - , , - .
, - , - , , , - . , , , , , , - - -.
, - , , -, - . -
, , - , - .
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: , , , , .
1 , ,
, - , . , .
2 , .
3 (Bird, Ebel and Wallich, 1995) , , , , -; , , , , - , .
4 .: PREM Note S. 2001. June. No. 55. The World Bank.5 (. allocative efficiency)
.
6 , , - , -. / . - , - . - (Khaleghian, 2003). - . - , , (World Bank, 2000).
7 , , /
. , - , -, -, , - (Buchanan, 1980).
8 : - , , - -, (Oates, 1972). . (Shah, 2004).
9 , -, , -, .., - , .
10 , , - ( -) , .
11 , - , . . (Blanchard and Shleifer, 2000) - , - . - , . -, , -. , : , , , ,
-
18 I.
. , , - , . , , - . . (Prudhomme, 1995) , , 1995 . , -, , - .
12 -, , , , , .. , , . - , (North, 1990).
13 . (Prudhomme, 1995), : , , -, ; - .
14 - (Bahl and Wallich, 1995; Bilkalova, 2001; Dolinskaya, 2002; Martinez-Vazquez and Boex, 2001).
15 , - , , . , -, .
16 Qian and Weinglas, 1999 - -.
17 . , , - .., 2002.
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., ., . -
. : -
.
. Local Government and Public Service
Reform Initiative. , 2001.
.., .., ..
. .: , 2002.
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1.
- 90- - (30 . .). - ( ). 1994 , 0,8 % ( !) . 1995 - 20 % 5 . - , , , , , .
- . : -, , ; -, (, , , ), , - , . - , - .
(300400 %) , . , , , .
, (- ) . - , . , , .
-
27 2. :...
- , , , -, , --, 15 1993 10 1991 ( 5 1994 , 31 1995 , 10 1996 ).
- .
- . - , , . - . - . - -, , - . . - , . - : , - ; - -; .
- , , . , - ; .
, - - ( ) , - - .
90- - ( - ) 70 % -- , 70 % -. ( ) - ( 5 ) - , .
5 - . - , , - . , , . 7 %, - 22. - . - , - 10 30 % .
, ; - . , - . - - (. . 1), -.
, - , , -. - .
-
28 I.
, , ; , - - .
,
, , , . -. , , . , - (. 38) , - , - 10.
- , -, , - 20 %
. - , .
- , - .
, - , ( ) - . , , .
, - -, . . - ( 1996 ). , - 1993 , - ,
1
, % , %
20 10 10 22 8 14
10 10 10 8 2 25 10 15 2 8 14 25 10 15 22 8 14 10- 10 19 8 11
1 1 3 3
10 10 8 8 25 10 15 22 8 14
25 10 15 22 8 14
25 10 15 22 8 14
:11996(.
).
-
29 2. :...
-.
( ) - , -. (), , - . , , , - , , , - .
- , -, .
. - . , (. 9 . 2 ) , - , , , , , - , - -.
, - -.
, - - , , , . , .
, , , , , . , - , - .
- . - - , , .
, . -, , - - , -.
- . - (-, , ). - - . , - , , . -- , -: - .
. , - - . : , , , , , , , , .
-
30 I.
- . , - - , . - , - - , .
, - , .
- , - ; - - , . .
-, , -, . . , .
, - , . -, , - , .
- , . , - , , .
, , - - , . , -
(. 95, . 2) - . 95 , - : -. , , - .
- , - , , .
, . - - .
90- - , - (). , - . - , , , . , , .
:
- , . - -
-
31 2. :...
, , . - . . .
-
-. - 1998 ., 1999 ., 1 2001 . - , - (), (), . 2001 . 126- -
2. ,
1 2001 .:
; 100 % (
2001 .); - ();
; .
1 2002 .:
- ;
.
1 2003 .:
, - , ;
; ,
, 1,8 ; .
1 2004 .11:
;
; ; 1 % , 1 % -
, ; ; ; , ; 0,2 % .
-
32 I.
- , , - (, , ), , - , , , .
- - , - . -, , , - - .
-. - - , . - , - . - , , - .
- : 1) , 2) , , 3) -.
, 1 2001 . - ( 2001 .; - 2002 .). 2000 . 11,2 % - .
- ( - - - 19 2000 .). () 1,5 % -. , , 2001 . - , , - 5 %. , - , , : , . , -.
, - -. - ; , , , , - , , -, , -. , , . 2000 . 10 % .
100 % - - 21 %. , .
- 13 % (. 23 -). 1 2001 . 1 %
-
33 2. :...
(. 2). - , - 19992001 13,3 19,3 %.
2
1999 2000 2001 2002
24 16 1 0
76 84 99 100
1. - ( 22 ). , - , - - , .
2. - 46 % - (2000 .).
3. - 12. - , - - .
, 1 2002 .
1. . - 35 24 %, , - , - . , - 80 % , - 13.
, .
3 , %
2001 2002
2001 2002 . (-
)
11 7,5 3,5
19 14,5 4,5
5* 2 3
* ,
5 %.
, - : 4 %. , - : - 3,5 %; - 4,5 %, - 3 %.
2. - . : - , , , - - ( , ).
, , 2002 ., 43,7 % - .
- , 1 % - . - ,
-
34 I.
- ( - ). , - 1,5 % . - - , -, - .
, - 2003 ., 15 % - .
() 1 - 2004 . 1998 . 5- . 1998 . - - 1999 . 4,1 %, 2001- 5,2 %. 2001 . - .
, - 1 2004 ., 5,2 % ( - 2001 .) .
, 2000- 2004 . - . , - , - 2001 . 2002 ., 40 % .
?
, - - . , . - , : 1) - - ; 2) - ,
4 , %
2001 . 2002 .
40 30 30 80 20
25 25 50 40 60 -
100 100
, - 74,5
5,5 , ,
20
-
35 2. :...
- .
1999 . . 19972001 . , , 14, - - . (19992001) -, . 1997 . 2001 . - 20 % ; 1999 . - 6 % .
- - . , , 1997 . . , - , - , 1997 . 2001 . , , -. , , -, .
- - . , . ( ) -, , ,
. - , . - - - , .
, , - , . 2001 . , , - . -, - , 1999 . 10 % . - : - , , , . - . , , - .
, - - , . , - - - . - - . - - , - .
- , - . , , - -
-
36 I.
. - 20 . , , - : , . - , - - . .
, - . , , - , - ,
, . , , .
- - , - ..
- - 15.
- . , , - ; - , - .
- (. . 2.6, 2.7). - , -. - , - . - . . , , , -. , - .
. - . - - .
5 , %*
-
2001 . 100,0 100,0 54,6 45,4 29,6 30,9 15,8 23,71999 . 100,0 100,0 49,0 45,9 25,9 26,6 25,1 27,51997 . 100,0 100,0 52,9 42,2
22,7 22,1
24,4 35,7
*
.
-
37 2. :...
-, . - . , .
25 % , . - . - , , , . - - , -, .
6 19972001 . , %*
10,6 12,7 41,2
37,1 32,5 3,9 -
0,0 52,3 32,4
38,1
13,4 21,0 32,5
31,0 9,3 17,9
29,1 17,1 12,7
17,6 13,6 42,1
* -
.
7 , %*
1997 1999 2001
87,2 65,1 60,5 91,2 72,0 69,6 94,6 65,8 61,4
19,2 16,9 9,4 14,5 23,2 14,6 14,6 25,9 16,8 -
0,0 9,5 18,2 3,6 12,1 16,6 0,2 16,7 21,2
43,1 13,0 7,5 39,6 11,0 6,9 32,4 0,0 0,0 3,0 7,0 4,4 1,9 5,1 5,2 3,2 6,4 5,2
0,0 0,0 0,0 0,0 2,9 2,9 0,0 3,7 2,9 19,0 3,7 1,2 15,1 5,1 2,0 15,9 3,9 1,6
0,0 2,8 6,1 0,0 3,3 9,7 0,0 0,0 0,0
6,3 6,0 2,2 8,8 6,6 3,6 5,4 8,1 4,3
6,5 28,9 37,3 0,0 20,9 26,8 0,0 26,1 34,3
100,0 100,0 100,0 100,0 100,0 100,0 100,0 100,0 100,0
* .
-
38 I.
, . - . , , - . , , - . , , .
, , , . - .
, 1997 ., - . , , -
. , . -, , - .
- . . - , , - .
- - . , , - -, - .
1 :
- , . ., , - : - . -. .
2 28 1995 .
3 1993 - - .
4 , , - , -, .
5 , , , - . - , -.
6 12 1993 . 7173, 130133. 3
( 2), 7(1)8(2), 9(2), 12,15(2), 16,18,24(2), 32 (2), 33,40 (2,3), 41,43 (2,3), 46 (2), 68 (2), 72 (1), 75(3).
7 . , . : - . -. .
8 , - , . .. - . . .
9 , . - 1997 . 456 - 23 1996 .
10 22 1996 .
11 2004 , - 2003 .
12 1 % ( 2,5 %). , - . 1 2003 .
13 ( ), - 100 .
14 - . - .
-
39 2. :...
. - 1998 . - . , .
15 - , . - . . . .
. . .: , 1955.
. . .: , 1993.
. . .: , 1992.
. , . .: , , 1993.
Bahl Roy W. Fiscal Decentralization. World Bank. 2000.
Lynn N., Nvikv . (1999). A federal political culture in Russia: problems and prospects for refederalisation. Publius, p. 22.
-
3. :
. ,
1.
, - , , . - -. - , , - - (World Bank, 1999).
. - , - (Bennett, 1990; Wildasin, 1997). - , -, (Bird and Vaillancourt, 1999). - - - (Bird, Ebel and Wallich, 1995).
- ,
. ; . -. Stigler (1957) , - , . - . - - Musgrave (1959) -, , - . , - Stigler Musgrave, Oates (1972) : - , - , -, .
- . - . -
-
41 3. :
, - .
--
, , , (. . 1). . 1 - - -, , - (). , - 1.
- - - , . -. - - , , . (, 1999, 2001, 2002) ( , 1999) - - , - .
- (), - . - , - - . , - , - . , , , . -, , , , , : , , - , - , .
, - - , - - . . 2
.1.
0,35
0,30
0,25
0,20
0,15
0,10
0,05
0,00 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001
%
-
42 I.
, - . , - ( ) , . 2001 . 40,1, 21,67.
-
- . - -
, . , . Bird (1995), , , - , - , .
-
, - , , -. . 1 - . -
* 2000 .
. 2. (2001)
0 10 20 30 40 50 60 70
*
*
, %
-
43 3. :
, , . , - , , - . , , , , , , .
- ( - ) ,
. - - , - . , 1998 2354,3 -, 69,18 167,77 (. . 2). - - -.
- (. . 3). - . ( ) - - .
1
% 1997 1998 1999 2000 2001
3,69 4,05 N/A N/A N/A 66,78 58,30 49,64 N/A N/A 77,73 81,69 83,60 88,49 85,96 65,35 61,08 58,50 55,52 66,98 93,83 89,18 89,75 94,99 92,02 72,74 75,80 71,77 71,31 61,22 58,55 59,25 60,33 63,10 N/A 73,10 72,04 68,09 71,47 58,98 84,29 85,31 N/A N/A N/A 78,76 71,68 89,80 89,54 N/A 73,82 72,08 71,37 71,05 65,54 71,71 80,65 89,25 89,16 85,30 40,68 42,52 39,39 N/A N/A 58,66 62,49 73,73 68,11 79,42 60,10 57,32 57,01 49,39 55,06 61,30 59,71 57,90 N/A N/A 66,21 64,76 60,47 59,85 58,68 79,75 73,69 74,90 76,88 80,21 81,88 80,60 77,88 76,54 78,47 27,91 29,33 N/A N/A N/A *
81,80 86,69 N/A N/A N/A 83,89 82,51 N/A N/A N/A 100,02 96,97 102,84 80,03 N/A 93,32 83,06 75,13 N/A N/A 82,02 84,37 86,04 N/A N/A 64,92 62,78 62,48 N/A N/A
* - .
: International Monetary Fund 2001. Government Finance Statistics Year Book 2002, Country Tables.
2
, %
1995 1996 1997 1998
1564,23 1791,62 1946,13 2354,97
93,43 109,39 100,63 94,57 57,51 48,16 47,25 57,46 122,02 122,91 132,01 133,28 182,70 197,69 175,09 163,82 108,96 112,82 109,40 111,16 119,44 120,13 132,93 129,18 77,86 83,79 77,49 76,45 125,66 131,38 131,20 116,45 86,64 81,52 80,38 86,99 159,66 168,93 173,78 167,77 105,88 91,70 88,38 94,00 116,59 120,64 125,90 118,54 70,86 66,38 69,16 69,18 73,26 75,68 75,05 85,81
: Indian Subnational Database, The Statistical Information
Management and Analysis System, World Bank.
-
44 I.
3.2. ?
, , -, - . - - , , , - , , - .
- . - - , , -
(Smoke, 1994).
, , (Rao, 1999), (Rood, 2000), - (Bird and Fiszbein, 1999) (Dillinger and Webb, 1999) - - , - . - , - - . - , - , , , - (Prudhomme, 1995; Tanzi, 1996). , - , -
3
, , %
1999 2000 1999 2000 1999 2000
C L C L C L C L C L C L
0,00 100,00 0,00 100,00 0,00 100,00 0,00 100,00 100 0 100 0
51,96 48,04 52,26 47,74 0,04 99,96 0,09 99,91 100 0 100 0
60,64 39,36 54,69 45,31 32,50 67,50 32,21 67,79 100 0 100 0
36,96 63,04 35,38 64,62 61,63 38,37 57,30 42,70 100 0 100 0
42,00 58,00 40,98 59,02 41,53 58,47 35,46 64,54 100 0 100 0
43,95 56,05 44,33 55,67 0,00 100,00 0,00 100,00 100 0 100 0
2,26 97,74 2,35 97,65 4,00 96,00 2,62 97,38 100 0 100 0
28,63 71,37 28,42 71,58 1,48 98,52 0,52 99,48 100 0 100 0
28,72 71,28 29,00 71,00 0,00 100,00 0,00 100,00 100 0 100 0
100,00 0,00 N/A N/A 86,98 13,02 N/A N/A 100 0 100 0
0,00 100,00 0,00 100,00 1,26 98,74 0,11 99,89 100 0 100 0
0,00 100,00 0,00 100,00 0,00 100,00 0,00 100,00 100 0 100 0
42,22 57,78 N/A N/A 42,99 57,01 N/A N/A 100 1 100 1
71,52 28,48 72,08 27,92 0,13 99,87 0,13 99,87 100 0 100 0
83,80 16,20 79,77 20,23 31,42 68,58 31,03 68,97 100 0 100 0
100,00 0,00 100,00 0,00 7,89 92,11 3,77 96,23 100 0 100 0
: International Monetary Fund 2002. Government Finance Statistics Year Book 2002, Country Tables.
-
45 3. :
-, , , -. - , - , . - ; , (Bird and Vaillancourt, 1999).
- - . - , - , - 2. , -, , , , (Shah, 1997).
- - . -, , - . Musgrave (1959) - - , , -- , , , - . Spahn (1998), - - , :
1) - . ;
2) , . - - ;
3) -.
, - . , , ;
4) -- . ; , - , . - , , ;
5) . , . -.
Spahn (1998) : , , - - , , - - , , - , , , - .
, , - , , , - , (Wildasin, 1997). - - . , , , , - .
Wildasin (1997) , - , - . -, , -
-
46 I.
, , . - - , - - , , , - , , , - 3. , , , - , . , - , -.
. 3. 19811998
4
*
0,985 0,951 0,996 0,774 0,955 0,981 0,850 0,544 0,992 0,910 0,362 0,984 0,726 0,147 0,971 0,982 0,981 0,996 0,956 0,234 0,978 0,974 0,875 0,818 0,936 0,982 0,345 0,991
* , + -.
0,02
0,010,00
0,02
0,04
0,06
0,01 0,02
0,03
0,04
0,04
0,06
0,08
0,02
0,05
-
47 3. :
, - - . - - . - , - . , - - , .
, -, - , - - . , . : , , - , ?
-
. - - , - (. 1 2). - - - , . . 4 . , - , , - , . , , - -, .
. 3 - . , - . , - - : , ( ), .
1.
, (Tiebout, 1956). Tiebout , , - . , Tiebout, Brennan and Buchanan (1980) , , , . , : - , - . ; - .
-
48 I.
2.
, , . - ; , , . - : .
Davoodi and Zou (1998) Xie, Zou and Davoodi (1999) Zhang and Zou (1998)
, - , : -, - . , , , , (Levine and Renelt, 1992). , (Mrtinerz-Vazquez and McNab, 1997). -, , , - . , , , . -, - . - . , , . - , - , , , . , (Oates, 1985; Pommerehne, 1977; Kee, 1977; Bahl and Nath, 1986), -- , , . - .
,
Oates (1985)
Nelson (1986)
Marlow (1988)
Grossman (1989)
Joulfaian and Marlow (1990)
Grossman and West (1994)
Ehdaie (1994)
1 ().
-
49 3. :
: , , , - - , , - (Smoke, 1994). , - , , - , - . - , - - , .
- . , - , - . , .
- - . , , - - , . , - - (Putnam, 1993; Fiszbein, 1997, Narayan and Pritchett, 1997).
Putnam (1993) - ; :
, , - . - (Fiszbein, 1997) , , , - . , Narayan and Pritchett (1997) . - : - , , , - .
, , , - . Huther and Shah (1998) , - 80 . -: , , . , - - , . -, , - . -, , ( , 1997).
3. , - - - - . , - .
-
50 I.
4, 5.
* : 1999 .: , . .
, (. . 4 5) -4. - , , - (Oates, 1972; Pommerehne, 1977; Bahl and Nath, 1986), (Oates, 1972) (Pommerehne, 1977).
. 6, 7 8 5. - , . - , - . , . , - , .
. 6 - . -, - . - , -. -
, . , - - , .
. 7 . , - . , - , , - . , .
, - , . . 8. , - . , - . , .
0
10
20
30
40
50
60
(3)
(2)
(18)
(5)
(9)
%
0
5
10
15
20
25
30
35
40
45
(1)
*(2)
(10)
(5)
(4)
% (4) (5)
-
51 3. :
. 6.
. 7.
. 8.
( )
,
0,6
0,7
0,5
0,4
0,3
0,2
0,1
06,56,0 7,0 7,5 8,0 8,5 9,0
=0,07450,2706
R2=0,19
=0,0168+0,1517
R2=0,25
03 4 5
( )
0,1
0,2
0,3
0,4
0,5
0,6
=0,03331+0,1676
R2=0,13
=0,2567+0,738
R2=0,42
2,
( )
0,6
0,5
0,4
0,3
0,2
0,1
04 4,5 5 5,5 6 6,5 7
=0,08080,1453
R2=0,63
=0,042+0,0414
R2=0,51
,
-
52 I.
4. ?
- - (World Bank, 1999). , - , . -, , .
-, - - , , . : , . - -, , -, (. . 9). - , , - - .
- - . - . - . , - , - , - 6.
, .
-: (Rondinelli, 1981). , . - , - , . - -, . , - , -.
-: , - . - .
1. - . Rondinelli (1981), , - - . .
2. , - () -, , - -. , , -, - (, -, ).
3. - , - ,
-
53 3. :
. - - . - - .
- - , -, , - , . - , - , , - - - - - - (Ebel and Hotra, 1997).
-, - -, , .
, , - , - , . , - - . - , - .
- , -, ,
: Parker, Andrew N. 1995, Decentralization: The Way Forward for Rural Development? Policy Research Working
Paper 1475. The World Bank, Washington, D.C.
. 9.
.
,
-
54 I.
(Ford, 1999). - - , - . Ford (1999) , :
, ;
, ;
, -, - - ;
- -;
-;
- ;
- , , , - ;
;
, - .
5.
- , - (Ebel, Varfalafi and Varga, 2000). - - - . , - , . , - , -
, - . , , , - . Bird (2000), : , , / .
-. - - (Martinez-Vazquez, 1994). - - . - .
- . -, -, - . -, , , , , (, -, ). -, : , , , ?
- , . , - - () (1974), , -: , , .
-
55 3. :
. 10, , - ,
(1) ; (2) - ; (3) ; (4) , 7.
-, - . , -, 8:
1. : - , :
() , - , , - [ ];
() - - , - [ ];
() - [ -].
2. . - -, :
() , - , , , - , [ ];
() , [ -].
3. : - , :
() , - - [ ];
() - [- ].
4. : , -:
() - [- ];
() , - [ ];
() - - [- ];
() - [ -],
() [ ].
, - , - -. , - - , , . - - . , - , .
-
56 I.
. 5 - , - 1998 . - , , (, ), - , , - (, ) , -
, - - . - , - - . - 3. , (Oates, 1972; Bird, 2000), -
:
, - , -, - , . - .
, -, - . , , , - . - - , .
, -, , , - , -. -, , - . -
: ACIR. (1974). Governmental Functions and Process: Local and Areawide. Advisory Commission on Intergov-
ernmental Relations, A45. Washington, D.C.
. 10.
.
. .
-
57 3. :
5
-
-
-- -
-
-
C L C L C L C L C L C L C L C L C L
A 100 0 20 80 70 30 68 32 100 0 65 35 81 19 63 37 75 25
100 0 17 83 16 84 2 98 100 0 55 45 99 1 100 0 84 16
98 2 18 82 21 79 0 100 81 19 42 58 97 3 92 8 74 26
100 0 39 61 44 56 32 68 98 2 65 35 94 6 90 10 82 18
100 0 81 19 99 1 63 37 99 1 31 69 99 1 54 46 64 36
98 2 82 18 95 5 23 77 83 17 35 65 93 7 98 2 41 59
100 0 53 47 5 95 69 31 88 12 43 57 46 54 65 35 73 27
100 0 45 55 97 3 1 99 99 1 61 39 91 9 56 44 62 38
100 0 47 53 99 1 31 69 92 8 45 55 78 22 82 18 78 22
86 14 22 78 57 43 0 100 75 25 55 45 73 27 66 34 79 21
99 1 28 72 95 5 20 80 93 7 53 47 94 6 91 9 66 34
100 0 30 70 98 2 0 100 97 3 61 39 91 9 99 1 78 22
100 0 100 0 100 0 77 23 99 1 79 21 99 1 100 0 91 9
100 0 32 68 40 60 23 77 85 15 64 36 95 5 93 7 57 43
100 0 28 72 13 87 38 62 51 49 61 39 99 1 31 69 56 44
100 0 37 63 23 77 13 87 83 17 35 65 81 19 85 15 66 34
100 0 43 57 88 12 18 82 96 4 45 55 95 5 88 12 62 38
100 0 100 0 100 0 40 60 95 5 72 28 99 1 96 4 73 27
99 1 76 24 99 1 22 78 94 6 55 45 99 1 77 23 81 19
100 0 33 67 100 0 59 41 48 52 35 65 80 20 91 9 78 22
5
- -.
- -
F C S L C S L C S L C S L C S L C S L C S L C S L C S L
100 0 0 28 72 0 52 47 1 23 44 33 13 83 3 20 46 34 90 8 1 58 33 9 46 46 8
100 0 0 57 37 6 38 47 15 23 31 46 100 0 0 24 14 62 93 6 2 30 39 30 78 5 17
90 5 5 10 55 36 57 25 19 14 23 63 7 67 26 13 31 56 78 14 8 33 44 23 39 28 33
100 0 0 5 43 52 57 32 11 72 9 20 18 28 55 24 11 65 69 22 8 64 26 9 69 13 19
100 0 0 14 NA 86 15 NA 85 7 NA 93 73 NA 27 15 NA 85 90 NA 10 89 NA 11 64 NA 36
100 0 0 93 NA 7 91 NA 9 98 NA 2 99 NA 1 100 NA 0 100 NA 0 14 NA 86 100 NA 0
C , S , L
: International Monetary Fund, 1998. Government Finance Statistics Yearbook 1998.
-
58 I.
, , , .
.
, - , - .
, -, - - .
, - , . -
-, . .
-, , - , .. - .
-.
.
, .
3.
.
, - .
. , - , , - .
, - ( , ) - , (1) , ( ) (2) -, , () .
, , - ( ), , -; , , - .
- (.. -, ), , , .
: Anwar Shah, The Reform of Intergovernmental Fiscal Relations In Developing & Emerging Countries, Policy and Research Series 23, World Bank 1994.
-
59 3. :
- - . , : (i) - , .. (ii) , .. - .
, - - . . 3.11, - . 30 . - , , - , - . - , - . . 1216 - .
-: , -. - - ; . - ; - - . - , . - , - , , . , - . -
; . - -, (Ahmad and Craig, 1997).
- - . Ahmad and Craig (1997), , :
1. - . - - . - , , , , . - .
2. - : - , - . .
3. - -: , -
:
. -
, -
.
.
. 11.
0
5
10
15
20
25
30
35
40
45
(2)
(18)
(6)
(3)
(4)
*
%
-
60 I.
, . , , , ( , - - ). , , - ; , - -. .
- : , -
(Bird, 2000). , - , -. - , . - . , - -, . . , -: - - ? .
. 13.
. 12.
2000
2000
2000
2000
2000
2000
2000
2000
2000
2000
2000
2000
0 10 20 30 40 50 60 70 80 90 100
%
2000
2000
1999
0 10 20 30 40 50 60 70 80 90 100%
-
61 3. :
. 14.
. 15.
. 16.
0 10 20 30 40 50 60 70 80 90 100
2000
2000
2000
2000
1999
1999
1999
1999
1999
1999
%
0 10 20 30 40 50 60 70 80 90 100
2000
2000
2000
2000
2000
%
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