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This study aims to confirm the flypaper effect phenomenon and the impact of the Covid-19 pandemic on local own-source revenue (LOR), general allocation fund (GAF), and local government financing on local government expenditure in Indonesia. The research used a quantitative method, while the sample was data on regional government budget (RGB) realization in 335 local governments in 2019 – 2020. The data were analyzed using Moderating Regression Analysis. The study found that there was a flypaper effect phenomenon that encouraged the local governments to use GAF, instead of LOR for their local expenditure. The GAF and local government expenditures were higher during the Covid-19 period. To overcome the flypaper effect phenomenon, the central government is advised to improve the GAF policy by setting priorities for its use. Local governments must encourage micro, small, and medium enterprises to help support LOR. This study proves there exists the phenomenon of the flypaper effect in developing countries that implement the presidential system (republic) and provide substantial empirical evidence on government spending policies during crisis and non-crisis (Covid-19).

The regional autonomy policy is expected to promote the government in carrying out fiscal management independently. However, local own-source revenue was the only source of revenue and measurement of independence and it has not been achieved optimally. Many provinces failed to fully support regional needs, even though it has the highest tourism sector revenue contributors. The purpose of this study is to analyze the influence of the tourism sector in terms of supply and demand on regional independence. To analyze the regional income model seen from the contribution of the tourism sector by including the lag variable, this study used a Dynamic Panel method which is also known as Partial Adjusted in Central Java Province, Indonesia from 2013-2018. The result showed that the increase in local own-source revenue from the demand side is more elastic than the supply contribution. The addition of new tourist objects without proper management tends not to have a significant impact on regional income. Also, the attraction of people visiting the tourist in Central Java Province is still high because of a significant positive number of tourist arrivals. The government needs to focus on managerial improvements, development, and innovation of existing tourist objects

The Independent Evaluation Group (IEG) assessed the effectiveness of Bank support for decentralization between fiscal 1990 and 2007 in 20 countries, seeking to inform the design and implementation of future support. Given the difficulties of measuring the results of decentralization, the evaluation used intermediate outcome indicators—such as strengthened legal and regulatory frameworks for intergovernmental relations, improved administrative capacity, and increased accountability of sub national governments and functionaries to higher levels of government and to citizens—to assess the results of Bank support in these 20 countries. To examine potential lessons at a sectoral level, the evaluation also assessed whether Bank support for decentralization improved intermediate outcomes for service delivery in the education sector in 6 of the 20 countries.

The study overviews the most relevant, current intergovernmental fiscal issues in the Czech Republic, centered on the options available to prod policy planning. Fragmentation at the lowest tier of government is the most striking feature of the administrative structure. This suggests a strategic direction for further administrative reforms to sustain fiscal decentralization, which includes empowering territorial self-governing units; establishing a multilevel government coordinating body to define autonomous functions on expenditures, and revenues; and by creating financial and legal incentives to facilitate an asymmetric assignment of revenue and expenditure. Specific policy actions should include institutional inter-governmental cooperation and dialogue through a broad based commission to recommend regional expenditures, and the Budget Rules Law should be amended to preempt unfounded mandates to local governments. Revenue autonomy should be boosted by increasing predictability of local budgets, restoring tax-effort incentives, and reviewing the adopted adjustment coefficient for tax-sharing distribution; while a rationalized transfer system should focus on decreasing the number of specific subsidies, and prioritizing programs to stabilize transfers within a medium-term expenditure framework. Institutional framework and prudential rules would ensure fiscally responsible borrowing, and encourage a competitive financial market.

Ova studija ima za cilj potvrditi fenomen efekta muholovke i utjecaj pandemije Covid-19 na lokalne prihode iz vlastitih izvora (LOR), fond opće raspodjele (GAF) i financiranje lokalne samouprave na rashode lokalne samouprave u Indoneziji. U istraživanju se primjenjuje kvantitativna metoda, a za uzorak su korišteni podaci o realizaciji regionalnog proračuna (RGB) u 335 jedinica lokalne samouprave u razdoblju 2019. – 2020. Podaci su analizirani moderirajućom regresijskom analizom. Studija je otkrila da je postojao fenomen efekta muholovke koji je potaknuo lokalne vlasti da koriste GAF umjesto LOR za svoje lokalne izdatke. GAF i rashodi lokalne samouprave bili su veći tijekom razdoblja Covid-19. Kako bi se prevladao fenomen efekta muholovke, središnjoj vladi se savjetuje da poboljša politiku GAF postavljanjem prioriteta za njezinu upotrebu. Lokalne vlasti moraju poticati mikro, mala i srednja poduzeća da pomognu podržati LOR. Ova studija dokazuje da postoji fenomen efekta muholovke u zemljama u razvoju koje provode predsjednički sustav (republika) i pruža značajne empirijske dokaze o politici državne potrošnje tijekom krize i bez krize (Covid-19).