Paper/Speech Details of Conference Program for the 26th NISPAcee Annual Conference Program Overview V. Public Finance and Management Author(s) Octavian Moldovan Babes-Bolyai University Cluj-Napoca Romania Title The Development Regions of Romania and Local Revenue Collection Levels between 2008 and 2011 File Paper files are available only for conference participants, please login first. Presenter Octavian Moldovan Abstract The main research aim is to explore if development regions have a significant influence on local revenue collection levels (conceptualized as the ratio between the total amounts collected at the local budget divided by the total amounts that were predicted at the beginning of the budgetary year). As such, the revenue collection levels of 3228 (all) Romanian territorial-administrative units are analyzed for the 2008-2011 budgetary years according to the eight development regions (at the NUTS 2 level) created and maintained since 1998 in order to facilitate regional development, progress towards European Union accession and then manage post-accession funding. The data analysis includes both descriptive/exploratory techniques (such as Tukey Boxplots and central tendency analyses) and confirmatory statistical procedures (such as One Way ANOVA with Post Hoc Analysis). The research provides consistent evidence that Romanian development regions have a statistically significant effect on the levels of revenue collection at the local level across the entire analyzed period. Local administrative institutions from North-West (with collection levels between 85.54% and 90.61%) and Bucharest (with collection levels between 84.27 and 88.29%) constantly attained higher levels of local revenue mobilization between 2008 and 2011, while the North-East (with collection levels between 74.43% and 82.25%), South (with collection levels between 73.88% and 83.43%) and South-West (with collection levels between 75.32% and 84.51%) regions under-performed in regard to local revenue collection. No clear patter seems to emerge in the case of the remaining three regions (Center, West and South East) as they constitute an intermediary level between the aforementioned two categories from the perspective of revenue collection levels.
