期刊名称：International Journal of Disaster Risk Science
印刷版ISSN：2095-0055
电子版ISSN：2192-6395
出版年度：2021
卷号：12
期号：6
页码：839-853
DOI：10.1007/s13753-021-00374-2
语种：English
出版社：Springer
摘要：AbstractIndonesia is an archipelago country and is fairly vulnerable to disasters. While disasters generally affect government revenue and expenditure, their effects likely vary by country. This study examines the effect of disasters on the fiscal balance, revenue, and expenditure of local governments. We used panel data and fixed effects methods to estimate the degree to which disaster severity influences budgetary solvency at the district and provincial levels in Indonesia between 2010 and 2018. This study revealed that disasters can strain fiscal balance at the district and provincial levels due to a decrease in own-source revenue and an increase in social assistance expenditure, capital expenditure, consumption expenditure, and unexpected expenditure. The district expenditure most threatened by disasters is consumption expenditure, while the provincial expenditure most threatened is unexpected expenditure. We also found that an increase in capital expenditure can lead to financial burden due to delays of planned projects or post-disaster reconstruction. Based on these findings, it is clear that some forms of insurance or other financing schemes are necessary to mitigate the adverse impacts of disasters on regional fiscal balance.
关键词：KeywordsenBudgetary solvencyDisaster impactsDisaster insuranceFiscal balanceIndonesiaLocal government budgets
