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Jurnal Ekonomi Malaysia

38 2004 125 – 139

The Relevance of the Decentralization Literature for Fiscal Policy Design

Islamic Economics and Finance Research Group
Faculty or Economics
Universiti Kebangsaan Malaysia
43600 UKM Bangi
Selangor Darul Ehsan
Malaysia
Fax: 603-8921 5760

e-mail : mhd_zilal_hamzah @hotmail .com

Abstract

The 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 this obligation is through the zakah (tithe) institution, which is an inseparable part of our faith. Therefor, tax to improve and broaden the revenue base on any criteria. Therefore, recent era theoretical argument fordecentralization, disadvantages of decentralization, important conditions for successfull decentralizationfiscal decencralization which are assignment of revenues and assignment of expenditures. Therefore, design of fiscal decentralization system which is expenditures, revenues, and inter- government transfer to the discussion.

Keywords

capital management hypothesis; earning management hypothesis; loan loss provision

Author’s Acknowledgement

Paper to be presented at the Seminar Kewangan dan Ekonomi Islam.
Faculty of Economy and Business. Universiti Kebangsaan Malaysia.
October 20th, 2004.

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Hamzah, (2004). The Relevance of the Decentralization Literature for Fiscal Policy Design. Jurnal Ekonomi Malaysia, 38, 125–139.

@article{Hamzah2004TheRelevance,
  title={The Relevance of the Decentralization Literature for Fiscal Policy Design},
  author={Hamzah, Muhammad},
  journal={Jurnal Ekonomi Malaysia},
  volume={38},
  number={},
  pages={125—139},
 

year={2004},
}

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