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Commercialization of Local Public Services
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Author(s): Beatriz Cuadrado-Ballesteros (University of Salamanca, Spain), Isabel María García-Sánchez (University of Salamanca, Spain)and Jennifer Martínez-Ferrero (University of Salamanca, Spain)
Copyright: 2016
Pages: 19
Source title:
Global Perspectives on Risk Management and Accounting in the Public Sector
Source Author(s)/Editor(s): Augusta da Conceição Santos Ferreira (University of Aveiro, Portugal), Graça Maria do Carmo Azevedo (University of Aveiro, Portugal), Jonas da Silva Oliveira (Instituto Universitário de Lisboa (ISCTE-IUL), Portugal)and Rui Pedro Figueiredo Marques (University of Aveiro, Portugal)
DOI: 10.4018/978-1-4666-9803-1.ch007
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Abstract
The most important reason to decentralise the public services delivery is to make the citizens' needs better known by the local governments, so it follows to act more efficiently to their satisfaction. Nonetheless it has been found an opportunistic use of these agencies to avoid legal limits on indebtedness imposed on sub-national administrations, generating fiscal illusion. Accordingly, the aim of this study is to analyse the effect of the functional decentralisation processes on public revenues and financing. The results show that the use of decentralisation process, especially companies are created by left-wing political parties in order to raise more income from commercialization of public services. It was also found that these practices are strongly linked to the municipality's fiscal pressure.
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