Pemberian Sebagai Alat Dasar Fiskal: Kesan Pembuatan Keputusan Operasi Terhadap Ketidakseimbangan Fiskal
DOI:
https://doi.org/10.24191/jas.v15i3.2750Keywords:
Federalisme Fiskal, kemampuan fiskal, Ketidakseimbangan fiskal, pemberian kepada kerajaan negeri, Pembuatan keputusan operasiAbstract
Ketidakseimbangan fiskal antara kerajaan pusat dan negeri dan antara kerajaan negeri merupakan antara persoalan utama yang sering dibincangkan oleh sarjana bidang federalisme fiskal. Ketidakseimbangan fiskal berlaku berpunca daripada peruntukan sumber hasil kerajaan negeri yang terhad berbanding dengan peruntukan sumber hasil yang banyak dan utama kepada kerajaan pusat. Bagi mengurusketidakseimbangan fiskal yang sudah dijangkakan ini, perlembagaan negara persekutuan memperuntukkan supaya kerajaan pusat memberi sejumlah wang bantuan secara berterusan kepada kerajaan negeri. Wang bantuan ini dikenali sebagai pemberian kepada kerajaan negeri. Sungguh pun demikian lazimnya agihan pemberian ini tidak secara khususbertujuan untuk mengurusketidakseimbangan fiskal tetapi sebaliknya bertujuan untuk mencapai lain-lain matlamat dasar negara persekutuan. Teori Federalisme fiskal mengemukakan antara matlamat tersebut termasuklah untuk menjamin hubungan yang stabil antara peringkat kerajaan, untuk mencapai pembangunan sosio-ekonomi yang seimbang antara peringkat kerajaan dan untuk memperkukuhkan pertumbuhan ekonomi antara kerajaan negeri dengan kerajaan pusat. Berpandukan kepada hasil kajian kes yang dilaksana terhadap empat buah kerajaan negeri di Utara Semenanjung Malaysia yang menerima pemberian daripada kerajaan pusat, penulisan ini bertujuan membincang pelaksanaan pemberian sebagai alat dasar fiskal bagi mengurus ketidakcukupan hasil kerajaan negeri bagi menjelaskan fenomena ketidakseimbangan fiskal mendatar yang masih berlaku pada hari ini dalam kalangan negara yang mengamalkan sistem persekutuan.
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