Lex localis - Journal of Local Self-Government http://pub.lex-localis.info/index.php/LexLocalis <p align="justify">Lex localis - Journal of Local Self-Government is an international journal for the study of the politics, administration, and management of local affairs published four times a year (in January, April, July, and October) by Institute for Local Self-Government Maribor (Slovenia). Articles appearing in Lex localis - Journal of Local Self-Government are abstracted and indexed in Social Sciences Citation Index (Web of Science), Essential Science Indicators (Web od Science), CSA Worldwide Political Science Abstracts, Current Geographical Publications, CSA PAIS International, Academic's OneFile (Gale), ERIH Plus, International Political Science Abstracts, ProQuest, Scopus, International Bibliography of Periodical Literature (IBZ), International Bibliography of the Social Sciences (IBSS).</p> Institute for Local Self-Government Maribor (Slovenia) en-US Lex localis - Journal of Local Self-Government 1581-5374 <p>It is a condition that the authors assign copyright or license the publication rights in their articles, including abstracts, to Institute for Local Self-Government Maribor. This enables us to ensure full copyright protection and to disseminate the article, and of course Journal, to the widest possible readership in print and electronic formats as appropriate. Authors retain many rights under the Institutes' right policies, which can be found at <a href="http://pub.lex-localis.info"> journal.lex-localis.press</a>. Authors are themselves responsible for obtaining permission to reproduce copyright material from other sources.</p> On the Legislative Reform and Citizen Perceptions for the Local Governance and Democracy as Challenges of a Post-communist Society: The Case of Albania http://pub.lex-localis.info/index.php/LexLocalis/article/view/1888 <p>The purpose of this paper is to analyze the development of legislative reforms for local self-self-government in Albania in order to identify the problems and challenges faced by a society that is developing the capacity for the functioning of local self-government whilst lacking historical experience and is under the influence of the effects of the trauma caused by the communist regime. The analysis of this legislative process and the perceptions of citizens highlights the challenges faced by the organization and functioning of local self-government in developing democracies and the need for interventions to be made in legislation for the effective functioning of representative and direct democracy at the level of local.</p> Andon Kume ##submission.copyrightStatement## 2023-04-17 2023-04-17 21 2 237 265 10.4335/21.2.237-265(2023) Convergence and Divergence in Renewable Energy Frames Across the U.S. States: Semantic Topic Modeling on U.S. States’ Renewable Portfolio Standards http://pub.lex-localis.info/index.php/LexLocalis/article/view/1902 <p>This study examined diversity and similarity of orientations for renewable energy policies across US states through frame analysis based on semantic topic modeling technique. More specifically, it analyzed Renewable Portfolio Standard (RPS) bills of 29 RPS adopted states. Latent Dirichlet Allocation (LDA) modeling for semantic topic analysis was applied to explore hidden meanings within text bills, as well as shared patterns of the meanings among states, by utilizing latent information of nested topic. It found two major themes of the definition of eligible renewables and implementation mechanisms, underlying the states’ RPSs substantially contributed to framing each state’s renewable energy policies. In accordance with the state’s energy situation and socio-economic interests in renewable energy, however, states’ frames for defining eligible renewables and for building implementation and compliance mechanisms differed substantially.</p> Junseop Shim Chang-Gyu Kwak ##submission.copyrightStatement## 2023-04-17 2023-04-17 21 2 267 295 10.4335/21.2.267-295(2023) The Determinants of Fiscal Transparency in Vietnamese Local Governments http://pub.lex-localis.info/index.php/LexLocalis/article/view/1949 <p>There are few studies on the determinants of fiscal transparency in Vietnamese local governments, and most of them are qualitative studies of a few special cases and do not cover theoretically relevant factors changing over time. The main objective of this study was to examine the impacts of fiscal, demographic and political factors on fiscal transparency by using a fixed-effects model on panel data from 63 local governments in Vietnam from 2017 to 2020. The results indicate that local government expenditure, taxes and population size are positively associated with fiscal transparency, while fiscal surplus and intergovernmental grants negatively affect fiscal transparency. Our empirical findings emphasize the importance of citizens’ and policymakers’ roles in supervising Vietnamese local governments’ financial information, given the existence of fiscal illusions and agency problems.</p> Hoang Thu Thuy Seunghoo Lim ##submission.copyrightStatement## 2023-04-17 2023-04-17 21 2 297 322 10.4335/21.2.297-322(2023) Accounting and Non-accounting Concepts of Effective Tax Rates and their Effects on Tax Planning in State-owned Companies http://pub.lex-localis.info/index.php/LexLocalis/article/view/1954 <p>The study examines the link between different modalities of effective tax rates in state-owned entities in Serbia and how those rates can be used to distinguish between SOEs using tax planning and those not inclined to tax planning techniques. Results show that state-owned companies in Serbia owned by local municipalities and cities are using tax planning to obtain lower effective tax rates than the statutory rate, therefore, using their preferential tax status from size and ownership. The study shows that cash flow-based effective tax rates and combined tax rates are better predictors of tax planning than accounting-based effective tax rates for state-owned firms.</p> Goranka Knežević Vladan Pavlović ##submission.copyrightStatement## 2023-04-17 2023-04-17 21 2 323 341 10.4335/21.2.323-341(2023) What Factors Drive Faithful Financial Reporting by Subnational Governments? Insights from Switzerland http://pub.lex-localis.info/index.php/LexLocalis/article/view/2001 <p>Using the context of the 26 Swiss subnational governments, this paper aims to empirically identify factors driving—or not—the use of accounting and reporting standards aimed to increase financial faithfulness. Because the 26 entities had a certain autonomy, as they jointly implemented two major successive accounting reforms over the past forty years, policy outcomes were heterogeneous. Findings suggest that both citizen demand and government supply-side factors contribute to explaining the extent to which each entity’s policy led to a faithful reporting. This paper thus highlights some of the challenges in implementing supranational (e.g., IPSAS, EPSAS) or national accounting standards at lower tiers, when governments have some leeway over the process, while yet facing strong democratic scrutiny.</p> Naomi Luta ##submission.copyrightStatement## 2023-04-17 2023-04-17 21 2 343 367 10.4335/21.2.343-367(2023) Conditional Deferral of Criminal Prosecution and Local Community http://pub.lex-localis.info/index.php/LexLocalis/article/view/2024 <p>One of the most important features of the criminal procedural legislation of the Republic of Serbia is the institute of conditional deferral of criminal prosecution as a key aspect of the principle of opportunity, which was standardized in order to create a normative basis for increasing the efficiency of criminal proceedings. The subject of the paper is an analysis of the extent of the application of the institute, both in general and in terms of the structure of some of the obligations imposed on the suspect by the public prosecutor during the deferral of criminal prosecution in the Republic of Serbia from 2019 to in 2021. The aim of the paper is to point out the exceptional importance of the institute and to point out the fact of the necessity of both the adequate normative elaboration of the institute and its adequate application.</p> Dragana Čvorović ##submission.copyrightStatement## 2023-04-17 2023-04-17 21 2 369 391 10.4335/21.2.369-391(2023) Decentralisation and Human Development in Indonesia: The Importance of Local Government Capacity in Delivering Development Outputs and Outcomes http://pub.lex-localis.info/index.php/LexLocalis/article/view/2028 <p>The debate about the effect of decentralisation on the improvement of human development still exists, which led scholars to investigate the role of government capacity. This study aims to examine the impact of local government capacity on human development in Indonesia during the decentralisation reform over the period 1996-2020. Multiple regression analysis illustrates the role of local government capacity during decentralization. In this study, several human development indicators has failed to improve during the decentralization process. The failure of human development was strongly related to local government capacity to produce education, health, and economic outputs and outcomes. Our study shows how government can stimulate human development during the process of decentralisation by strengthening local government capacity.</p> Siswidiyanto . Rindi Ardika Melsalasa Sahputri ##submission.copyrightStatement## 2023-04-17 2023-04-17 21 2 393 419 10.4335/21.2.393-419(2023) Colonial Governance System in Pakistan: A Case Study of South Waziristan, Newly Merged District http://pub.lex-localis.info/index.php/LexLocalis/article/view/2030 <p>This paper discusses the former colonial governance system based on special set of laws known as Frontier Crimes Regulation (FCR) in the erstwhile FATA (Federally Administered Tribal Areas, present-day Newly Merged Tribal Districts). The main purpose of the research is to provide an argument that the colonial governance structure was not the only cause for the widespread militancy in South Waziristan, part of the Newly Merged District. From in-depth interviews with different stakeholders and literature review, it is found out that the FCR with all its inherent faults was deemed successful in the administration of the North West Frontier and it was not responsible for the militancy in the tribal district of South Waziristan. Thus, the paper analyzes the old governance system prior to the spillover of militants and it reaches to the conclusion that the FCR proved to be an effective tool for the political administration of the border area of South Waziristan in both the colonial and post-colonial periods. The study emphases that mismanagement, corruption and incompetency of bureaucracy has led to the weakening of FCR, traditional institutions of dispute resolution and the indigenous leadership model thereby creating leadership vacuum which was in turn filled by the militants. The study has employed ethnographic based data collection techniques to reach the findings that old administrative structure is not responsible for the chaos and militancy in South Waziristan.</p> Muhammad Irfan Mahsud Noreen Naseer Marium Fatima ##submission.copyrightStatement## 2023-04-17 2023-04-17 21 2 421 439 10.4335/21.2.421-439(2023) Discretion as a Government Policy Innovation in Indonesia http://pub.lex-localis.info/index.php/LexLocalis/article/view/2031 <p>The research aims to find out how discretion is implemented as a form of government policy innovation in Indonesia. The importance of discretion for local governments to provide innovative policies for ideal government services. This study uses normative legal research methods with statutory approaches, conceptual approaches, case approaches, and comparative approaches. The analytical method used is descriptive and prescriptive methods. The results of the discussion show that discretionary arrangements that are implemented as a form of government policy innovation are steps that must be taken in supporting innovative officials as an effort to find common ground between innovation and law, not to be passive in realizing innovation. Discretionary criteria as government policy innovations in their implementation are assessed based on four aspects: authority, limits, testing, and judicial control. The ideal discretionary model in making innovation policies to realize bureaucratic reform must be based on the main values of the welfare state. In addition, discretionary policies must follow Pancasila values, as well as collaboration between authorities. Discretionary policies must follow the general principles of good governance (AUPB). Thus, it is necessary to have additional principles as a basis for implementing discretionary innovation policies in realizing bureaucratic reform, namely the principle of motivation, the principle of fair play, the principle of prohibition of detournement de pouvoir, the principle of justice, the principle of freedom, the principle of integrity, the principle of real goals, the principle of effectiveness and the principle of participation.</p> Rahmat Saputra Zainal Muttaqin Hernadi Affandi Adrian E. Rompis ##submission.copyrightStatement## 2023-04-17 2023-04-17 21 2 441 469 10.4335/21.2.441-469(2023) Analyzing the Web Sites of Metropolitan Municipalities in Turkey in Terms of Digital Access Indicators http://pub.lex-localis.info/index.php/LexLocalis/article/view/2053 <p>E-government and e-municipality practices, which have gained critical importance in terms of the spread of citizen-oriented service and participatory management approach in local governments, have become a state policy in many countries. In Turkey, within the framework of restructuring the public administration and the e-transformation strategy, e-municipality practices are being expanded in local governments. One of the critical developments in the field of public administration in Turkey recently is e-government applications and e-municipality, which is its reflection on local governments. E-municipality applications are used as a local government strategy to quickly meet the citizens' municipal needs and reduce service costs. In this study, e-municipality services of metropolitan municipalities in Turkey; It is intended to be analyzed in terms of accessibility, performance, Searches Engine Optimization, and Best Practice indicators. The research findings show that the e-municipal services of metropolitan municipalities in Turkey should be improved significantly, given the mentioned indicators.</p> Hasan Tutar İsmail Hakkı Parlak Ferruh Tuzcuoğlu Nuran Öztürk Başpınar Selçuk Nam ##submission.copyrightStatement## 2023-04-17 2023-04-17 21 2 471 494 10.4335/21.2.471-494(2023)