The Relevance of the Decentralization Literature for Fiscal Policy Design
Jurnal Ekonomi Malaysia
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Title |
The Relevance of the Decentralization Literature for Fiscal Policy Design
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Creator |
Zilal Hamzah, Muhammad
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Description |
ABSTRAKTujauan kajian ini adalah untuk mengkaji sejauh mana peranan kerajaan dalam ekonomi Islam mengimbangkan antara kepentingan peribadi dan kepentingan sosial untuk mengekalkan peraturan ekonomi. Kajian dijalankan mengikut dua zaman iaitu zaman khalifah dan zaman kini.Zaman khalifah menggunakan pendekatan pengeluaran zakat merupakan kewajipan kewangnan melepaskan sebahagian daripada nilai harta herdasarkan syarat·syarat tertentu. Selain itu cukai juga digunakan lImukmeningkatkan dan memperbaiki pendapatan negara berdasarkan kepada pemerintahan sesebuah kerajaan di mana perbincangan mengenai pelnyebab desentralisasi, kebaikan desentralisasi, kekurangan disentralisasi, keadaan mencapai desentralisasi, disentralisasi fiskal yangmengandungi perancangan pendapatan dan perancangan perbelanjaan. Selain itu perangkaan sistem disentralisasi flskal yang mengandung; perbelanjaan, pendapatan, penukaran antara kerajaan dan pinjaman hutangg sub-kerajaan.ABSTRACTThe main purpose of this study research how to manage the state in an Islamic economy plays can be realized by settling the balances between private interests and social interests to maintain the economic. The research followed Caliph Era and Recent Era. Caliph era perform thisobligation is through the zakah (tithe) institution, which is an inseparable part of all faith. Therefore, tax to improve and broaden the revenue base on any criteria. Therefore, recent era theoretical argument for decentralization, disadvantages of decentralization, important conditions forsuccessfull decentralization fiscal decencralization which are assignment of revenues and assignment of expenditures. Therefore, design of fiscal decentralization system which is expenditures, revenues, and ntergovernment transfer to the discussion.Keywords: loan loss provision; capital management hypothesis; earning management hypothesis
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Publisher |
Universiti Kebangsaan Malaysia
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Date |
2004-12-31
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Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article — |
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Identifier |
http://ejournal.ukm.my/jem/article/view/2099
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Source |
Jurnal Ekonomi Malaysia; Vol 38 (2004): Jurnal Ekonomi Malaysia
0126-1962 |
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Language |
en
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