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> Local Government Communication: Reaching out through Facebook http://pub.lex-localis.info/index.php/LexLocalis/article/view/1443 <p>The development of Web 2.0 technologies has led to the expansion of new technologies and services such as social media, which has become a new tool for public participation and alternative service delivery based on higher G2C (government to citizens) responsiveness. This ongoing development has caused governments to face expectations to adapt their communication channels to the changing environment of online social interactions. The main purpose of this paper is to investigate how local governments in the Czech Republic use social media in their communications with the public and the effects of these communications. To do so, this paper presents a comprehensive analysis of the Facebook communications of Czech regional capitals using multiple methodological approaches, including a survey, statistical analysis and an OLS model. The Facebook social networking site was chosen for this research because of its prevalent popularity over all relevant social media and the frequency of use in the Czech Republic both in general and by local governments, and because of its higher complexity of G2C interactions. The outcomes are given in the context of the relevant previous research.</p> Lucia Hrůzová Filip Hrůza ##submission.copyrightStatement## 2021-04-29 2021-04-29 19 2 217 243 10.4335/19.2.217-241(2021) The Effect of Public Finance Control on the Improvement of Work of Internal Auditors in Enterprises Founded by the Local Self-government Units on the Example of the Republic of Serbia http://pub.lex-localis.info/index.php/LexLocalis/article/view/1452 <p>This study shows the importance of introducing control over the work of internal auditors in public enterprises. The aim of the study is to indicate possible benefits in the operations of public enterprises following the control conducted over the work of internal audit by public finance bodies. To reach their aim, the authors conducted a research and determined the existence of differences in the efficiency of operations in public utility enterprises with internal audit in place before and after the control conducted by public finance bodies. The obtained results show there is a strong impact of the control performed by the public finance bodies set up to supervise the work of internal auditors in public enterprises on the operating results expressed as total revenues of public enterprises.</p> Jelena Vitomir Milan Radović Slobodan Popović ##submission.copyrightStatement## 2021-04-29 2021-04-29 19 2 245 261 10.4335/19.2.245-261(2021) Political Determination of Intergovernmental Grants: Evidence from the General Shared Tax in South Korea http://pub.lex-localis.info/index.php/LexLocalis/article/view/1461 <p>Intergovernmental transfers can help coordinate resource distribution among local governments to address the disparities between them. Local governments in South Korea heavily rely on general shared tax as an unconditional grant from the central government. Yet, the central government modifies factors and weights in the formula to allocate the grants; thus, the final grants might not always reflect the formula accurately. We aimed to empirically investigate the political influence on the allocation mechanism in practice related to the general shared tax in South Korea. We found that political influence, based on the political ideology of the municipal government chief, which is the same as that of the president, affects the amount of increased general shared tax from the central government. This indicates that the framework for the distribution of resources between different levels of governments is neither efficient nor equitable.</p> Sungchan Kim Soyoung Park ##submission.copyrightStatement## 2021-04-29 2021-04-29 19 2 263 278 10.4335/19.2.263-278(2021) Global Environment and Local Governments: Global Norms, Policy Adoption, and Local Diffusion http://pub.lex-localis.info/index.php/LexLocalis/article/view/1475 <p>This article investigates a central question in modern organization theory, how organizations adapt to environmental changes by examining&nbsp; the diffusion of environmental ordinances among Korean local governments, 1995 to 2016. There are two waves in the diffusion; ‘Environment Basic Ordinance (1996-2007)’ and ‘Green Growth Ordinance (2010-2013).’ We argue that Korean local governments have increasingly become autonomous and accountable actors that respond to diversified stimulus from surrounding environments, while also concerning about their own needs and capacity. Hence, in adopting ‘Green Growth Ordinances,’ competitively adopted in the 2010s, Korean local governments considered more factors than they had done for ‘Environment Basic Ordinances.’ Employing event history analysis, we find empirical support for this argument. By comparing the diffusion pattern of the two environmental ordinances, this paper traces changing mechanisms of local environmental governance as well as policy diffusion among Korean local governments.</p> Nara Park ##submission.copyrightStatement## 2021-04-29 2021-04-29 19 2 279 303 10.4335/19.2.279-303(2021) The Importance of Applying Lean Innovation for Enhancing Harmonization of Customs Procedures in context of Digitalization of Customs Administration – A Case Study of Serbia http://pub.lex-localis.info/index.php/LexLocalis/article/view/1498 <p>As a part of the Strategy for modernization, customs administrations face a need for the introduction of new communication information technologies (ICTs) that builds on a long and successful European history on technology and innovation. Hence, apart from compliance of legislation that prescribes customs procedures, customs authorities face important decisions regarding design and implementation. In that context, this empirical research explores the extent to what digitalization of the Customs Administration of Serbia can improve the customs transit performances, in terms of enforcement of trading policy, without applying certain managerial tools, such as process thinking in lean innovation. The final data analysis of the research indicates that managing the organization through the functional units, rather than the processes, and without applying lean principles to the digital transformation initiative would not completely standardize the customs transit procedure.</p> Sanja Dalton Biljana Stosić ##submission.copyrightStatement## 2021-04-29 2021-04-29 19 2 305 327 10.4335/19.2.305-327(2021) A Assessment of Management Efficiency in Local Administrative Offices: Case Study Poland http://pub.lex-localis.info/index.php/LexLocalis/article/view/1517 <p>The analysis of management efficiency is an important element in evaluating the functioning of public administration from an economic point of view. In order to achieve greater efficiency of the management process, and thus the quality in public administration, it is important to analyze and evaluate its elements<strong>. </strong>Modern research usually covers individual elements, parts of the management process. However, the current study proposes a comprehensive approach to this process. The objective of the article is the evaluate levels of management efficiency of local government offices using a single synthetic indicator and also to identify areas that hinder management efficiency. The study applies the institutional analysis methodology, adjusting it to the needs of the article. The article postulates that areas that call for immediate changes in Poland's local government offices should include such areas as strategic and financial management, invigorating economic development, project management and public service offers. Any changes thus introduced in these areas may enhance improvements in management processes, effectiveness and efficiency of activities, the quality of the office's functioning, organizational development, which togethr indirectly affects local development.</p> Mariola Grzebyk Agata Pierścieniak Małgorzata Stec ##submission.copyrightStatement## 2021-04-29 2021-04-29 19 2 329 351 10.4335/19.2.329-351(2021) Non-tax Burden Management as a Manner of Increasing Fiscal Competitiveness – The Experience of Bosnia and Herzegovina http://pub.lex-localis.info/index.php/LexLocalis/article/view/1543 <p>In this paper, we analyze the new system of improving fiscal transparency in Bosnia and Herzegovina (BiH) and its ability to contribute to increasing fiscal competitiveness. BiH has a specific system of fiscal federalism and decentralization, with four fiscal jurisdictions of disproportionate jurisdiction. By introducing the fiscal register as a public document, fiscal jurisdictions seek to increase fiscal transparency, discourage the introduction of new non-tax levies, reduce existing non-tax levies and eliminate parafiscal levies. In this paper, we investigated whether the new legislation allow for the achievement of these goals. Using the method of qualitative analysis, we concluded that rigorous conditions for entering public tax in the fiscal register and the legal provision that there is no obligation to pay any public tax if it is not entered in the fiscal register are a realistic basis for increasing fiscal transparency. A higher level of fiscal transparency should strengthen the interest of businesses and citizens in the non-tax burden and increase pressure on the government to reduce it. In order for a higher level of fiscal transparency to have an impact on increasing fiscal competitiveness, reforms of government institutions and changes in the way public money is spent are necessary.</p> Rajko Tomaš ##submission.copyrightStatement## 2021-04-29 2021-04-29 19 2 353 375 10.4335/19.2.353-375(2021) Property Tax Exemptions for Polish Higher Education Institutions. Problems and Dilemmas http://pub.lex-localis.info/index.php/LexLocalis/article/view/1557 <p>The contemporary socioeconomic reality poses a number of new and difficult challenges for higher education. In this context, it is vital that a perfect fiscal and legal environment be created. A significant role is also played by local taxes on real property held by higher education institutions. On the one hand, it is commonly argued that a well-developed infrastructure facilitating modern forms of education and innovative research is a direct measure of a university’s development. On the other, one must not overlook the increase in fiscal obligations related to the same. This paper analyses the problems of legal cohesion in terms of the provisions of tax law, Commercial Law, and the system of higher education. With due reference to the scarce available literature, case law and decisions of fiscal authorities, the study provides a comprehensive analysis and verification of the structure of property tax exemptions applicable in this context. Given the legal character of said exemptions and <em>ratio legis</em>, the paper presents practical difficulties pertinent to the application of such legal instruments, flaws in their normative construction, and interpretative discrepancies – to arrive at specific conclusions and evaluations.</p> Marzena Świstak Paweł Smoleń ##submission.copyrightStatement## 2021-04-29 2021-04-29 19 2 377 395 10.4335/19.2.377-395(2021) Liberalism and Code of Ethics in Local Self-Government and Management http://pub.lex-localis.info/index.php/LexLocalis/article/view/1613 <p>The roots of ethical relativism in philosophy of liberalism is in the growing radicalness of anthropocentrism being characteristic of modern thinking. The scientific intellect applying itself to external objective phenomena and based on a very narrow empiricist-analytical conception of science contains man’s desire for emancipation. The central question of liberalism is the fundamental emphasis on individualism and liberty.&nbsp; In such society is much more urgent to create the code of ethics in modern society in very differente level of society and modern life.&nbsp; Philosophical foundation of code of ethics in local Self-Government and management at all levels of social and personal life is&nbsp; more urgent and necessary than ever, if we want to preserve the basic dignity of human life, the fact that man respects himself, keeps his word, does not manipulate others nor allows being manipulated, keeps his personal freedom and self-confidence, self-respect and integrity. In Slovenia, management is responsible for preparation and fair presentation of financial statements in accordance with accounting standards, and within the requirements of the Slovenian Companies Act and in accordance with the code of ethics.</p> Anton Jamnik ##submission.copyrightStatement## 2021-04-29 2021-04-29 19 2 397 413 10.4335/19.2.397-413(2021) Legal Liability of Municipal Corporations: A Rational Choice Approach to Optimising Deterrence http://pub.lex-localis.info/index.php/LexLocalis/article/view/1617 <p>Since corporations owned by municipalities provide important services to local populations, unlawful conduct on their part is especially undesirable. This paper researches the elements that need to be present in a legal framework, so that the deterrent effect regarding undesirable conduct of municipal corporations will be optimised. An approach based on rational choice considerations is proposed, which takes into account the necessity of an adequate severity of sanctions, a high likelihood of liability for offenders and the need to deprive them of unlawful gains. Interrelation and cumulative effects of norms pertaining to criminal, civil and disciplinary liability are emphasized. The proposed model has the potential to be used by policy-makers to gain additional insight into merits or demerits of different potential legal regimes aimed at deterrence of unlawful behaviour in municipal corporations and their employees.</p> Barbara Toplak Perovič Luka Martin Tomažič ##submission.copyrightStatement## 2021-04-29 2021-04-29 19 2 415 437 10.4335/19.2.415-437(2021)