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Despite the rise of multiparty democracy, many African governments still struggle to control corruption and to improve the legitimacy of the state. To promote better governance, international development assistance supports ambitious reform agendas and idealistic models of governance. However, these programmes and interventions frequently misunderstand the realities of governance in weak and fragile states. Corruption and patronage are usually not clandestine, but highly visible. It is not a lack of information or awareness that keeps citizens from holding their governments accountable, but a lack of effective and legitimate channels for public dissent. In many countries, elite networks continue to protect their members as they violate laws - and also expect them to bend formal rules to advance the interests of their group. Public participation can only contribute to government legitimacy if it has a genuine impact on political decisions. However this is often not the case, because elites have little to gain from building political consensus or aggregating competing interests into collectively rational decisions. Decentralisation reforms result in the proliferation of local-level institutions, but fail to bring the state closer to the people. Most African states have never had strong control over peripheral territories, and have relied on informal gatekeepers and traditional authorities to access local populations. Neither central governments nor local gatekeepers have strong incentives to cede real authority to local-level political institutions. Well-intentioned reform programmes fail to have the desired effects, because they attempt to change the political reality to conform to idealised conceptions of governance. Governance reforms might be more successful if they focus instead on reducing the contradictions between formal institutions and informal practices in weak and fragile states. To this end, development organisations should actively engage in research and innovation.

Aceh is a province in the Republic of Indonesia, with special autonomy authority, such as authority in article 213, article 214, article 253 paragraph 1 of Law Number 11 Year 2006 concerning Aceh Government.The law has been followed up by Presidential Decree Number 23 of 2015 on the Transfer of Regional Offices of Aceh National Land Agency and Regency/ City Land Office to Aceh Land Agency and Land Office of Aceh Regency / City. To date the transfer of status has not been implemented. This research is analytical descriptive: normative juridical approach, primary data collection technique, data analysis method: qualitative analysis.The results of the research: Aceh Land Affairs Office, has not yet become Aceh Land Agency.No the formation of Qanun which regulates concretely about the authority of the Aceh Land Agency related to the transition, is also an important factor of the non-functioning of the Aceh Land Agency.The lack of clarity on the legal status of the Aceh Land Agency as part of Aceh's regional apparatus is seen in several articles at Perpres No. 23 of 2015, this is inconsistent with the Authority Theory in running the government, as well as the principles of local government affairs, among others: the principle of decentralization, the principle of deconcentration and the principle of co-administration. Keywords: Aceh Land Agency, Presidential Regulation No. 23 Year 2015, Special Autonomy

Aceh is a province in the Republic of Indonesia, with special autonomy authority, such as authority in article 213, article 214, article 253 paragraph 1 of Law Number 11 Year 2006 concerning Aceh Government.The law has been followed up by Presidential Decree Number 23 of 2015 on the Transfer of Regional Offices of Aceh National Land Agency and Regency/ City Land Office to Aceh Land Agency and Land Office of Aceh Regency / City. To date the transfer of status has not been implemented. This research is analytical descriptive: normative juridical approach, primary data collection technique, data analysis method: qualitative analysis.The results of the research: Aceh Land Affairs Office, has not yet become Aceh Land Agency.No the formation of Qanun which regulates concretely about the authority of the Aceh Land Agency related to the transition, is also an important factor of the non-functioning of the Aceh Land Agency.The lack of clarity on the legal status of the Aceh Land Agency as part of Aceh's regional apparatus is seen in several articles at Perpres No. 23 of 2015, this is inconsistent with the Authority Theory in running the government, as well as the principles of local government affairs, among others: the principle of decentralization, the principle of deconcentration and the principle of co-administration. Keywords: Aceh Land Agency, Presidential Regulation No. 23 Year 2015, SpecialAutonomy

Problem setting. The reform of local self-government and territorial organization of government in Ukraine contributes to the activation and involvement of citizens in local decision-making processes. In the context of decentralization process of state power in Ukraine, the problem of interaction between regional executive authorities and local self-government bodies becomes particularly important. The most important task is to improve the various (legal, organizational, economic, etc.) mechanisms for managing regional development. In the context of decentralization, the issues of regional development and interaction are relevant, since the absence of a state regional development policy can exacerbate problems in the economic, political and social spheres. Recent research and publications analysis. The basis is the scientific achievements of Ukrainian and foreign scientists who investigated the theoretical and applied aspects of the government mechanisms: V. Averianov, G. Atamanchuk, V. Bakumenko, Y. Dreval, M. Koretskyi, O. Korotych, V. Kruglov, M. Latynin, O. Lebedynska, P. Nadolishnii, G. Odintsova, L. Prykhodchenko, O. Radchenko, Y. Tykhomyrov, L. Yuzkov and others. Highlighting previously unsettled parts of the general problem. In spite of numerous researches of the mentioned problem, Ukrainian scientists paid insufficient attention to the formation of a complex mechanism of state management of regional development and its regulatory legal support in the context of decentralization of powers. Paper main body. The author in the argumentation of the importance of the study of this topic emphasized the reform of local self-government and territorial organization of power in Ukraine, which helps to activate and involve citizens in decision-making processes at the local level. At the same time, in the context of the process of decentralization of state power in Ukraine, the problem of interaction between regional executive authorities and local self-government bodies becomes particularly important. In this context, the most important task is to improve the various mechanisms for managing regional development. The basis is the scientific achievements of Ukrainian and foreign scientists who have investigated theoretical and applied aspects of mechanisms of public administration. In spite of numerous researches of the mentioned problem, Ukrainian scientists paid insufficient attention to the formation of a complex mechanism of state management of regional development and its regulatory legal support in the context of decentralization of powers. The author states that the real state of the formation of united territorial community (UTC) and its ambiguous assessment leads to the formulation of a number of complementary questions, the answers to which will provide a theoretical and methodological substantiation of the need for the development of an UTC and will help to optimize the management of this process. Not being a consolidated and driven by nationwide strategy for regional development, the process of decentralization, especially in the context of quantitative acceleration, can pose significant risks of disorganization and disintegration of the economic and social space. The article focuses on the lack of legal basis for the division of functions and responsibilities in sectors with a multi-level view, which complicates their operational management and strategic planning and development in the context of sectoral decentralization. It is emphasized that open resistance is met with participation of community residents in the absence of public participation mechanisms, in particular, low involvement of the public in discussing decisions on optimization of social infrastructure in the process of implementation of sectoral decentralization. Actual variants of resistance and their influence on the general situation of decentralization in Ukraine are considered. It is updated that the resistance to reform at the stage of implementation of the decisions taken by the central government may reflect both the competition of local elites for managerial levers and the low ability of community residents to influence the course of reform through civilized methods of public participation. First of all, there is a lack of coordination of efforts by local authorities to organize meaningful dialogue between residents when discussing voluntary community integration, or the challenges posed by implementing sectoral decentralization under scarce resources to develop and provide residents with quality and available UTC services. The author emphasizes that there is a lack of legal basis for the distribution of functions and responsibilities in sectors with a multi-level view, which complicates their operational management and strategic planning and development in the context of sectoral decentralization. It is emphasized that a rather dynamic process of formation of united territorial communities in Ukraine, significant steps were taken in 2017 to improve the legislative and regulatory support for the creation and development of UTCs. It is emphasized that individual UTCs are created for the purpose of obtaining additional powers and resources, but they are objectively unable to provide their residents with adequate quality of services, to activate economic processes, because they lack the appropriate infrastructure and resources, and to ensure the sustainable development of communities in the future. It is emphasized that the issue of optimal distribution of powers between local governments and executive authorities in general and, in particular, the distribution of functions and powers between local councils of UTC and district administrations and district councils of districts in which territories are created, is not settled. It is mentioned that local self-government bodies of rural UTCs are often unable to prepare high-quality investment projects to receive state support and international aid funds, which are not ready for strategic planning and community development programming. The author emphasizes that the necessity to exercise proper control over the work of authorities at different levels when planning and executing budgets and managing and using financial resources is particularly relevant in the context of budgetary decentralization. At the same time, the solution of this issue lies at the stage, first, of ensuring effective preliminary and current state financial control over the activity of state authorities and local self-government bodies in the management and use of budgetary resources; second, the introduction of maximum transparency of the activities of local authorities and the control of these activities by the public. The study of Ukrainian experience in implementing the decentralization process in the activities of public authorities and local self-government established the important role of decentralization in the democratization and transformation of society, the transition to institutions based on the initiative and responsibility of the individual and the community. Conclusions of the research and prospects for further studies. The study of Ukrainian experience in implementing the process of decentralization in the activities of public authorities and local self-government established the important role of decentralization in the democratization and transformation of society, the transition to institutions based on the initiative and responsibility of the individual and the community. The tendency to its widespread implementation is observed in administrative, political, budgetary, financial, social spheres, promotes development of human potential, responsibility of the authorities, improvement of quality of rendering of state and public services, consolidation of society, solving of economic, legal, political, ethnic problems and others. ; Розглянуто сучасні проблемні аспекти проведення децентралізації в Україні. Доведено необхідність вирішення зазначених проблем для подальшої оптимізації регіонального зростання. Визначено особливості впровадження публічних механізмів в умовах неврегульованого розвитку територіальних громад.

Problem setting. The reform of local self-government and territorial organization of government in Ukraine contributes to the activation and involvement of citizens in local decision-making processes. In the context of decentralization process of state power in Ukraine, the problem of interaction between regional executive authorities and local self-government bodies becomes particularly important. The most important task is to improve the various (legal, organizational, economic, etc.) mechanisms for managing regional development. In the context of decentralization, the issues of regional development and interaction are relevant, since the absence of a state regional development policy can exacerbate problems in the economic, political and social spheres. Recent research and publications analysis. The basis is the scientific achievements of Ukrainian and foreign scientists who investigated the theoretical and applied aspects of the government mechanisms: V. Averianov, G. Atamanchuk, V. Bakumenko, Y. Dreval, M. Koretskyi, O. Korotych, V. Kruglov, M. Latynin, O. Lebedynska, P. Nadolishnii, G. Odintsova, L. Prykhodchenko, O. Radchenko, Y. Tykhomyrov, L. Yuzkov and others. Highlighting previously unsettled parts of the general problem. In spite of numerous researches of the mentioned problem, Ukrainian scientists paid insufficient attention to the formation of a complex mechanism of state management of regional development and its regulatory legal support in the context of decentralization of powers. Paper main body. The author in the argumentation of the importance of the study of this topic emphasized the reform of local self-government and territorial organization of power in Ukraine, which helps to activate and involve citizens in decision-making processes at the local level. At the same time, in the context of the process of decentralization of state power in Ukraine, the problem of interaction between regional executive authorities and local self-government bodies becomes particularly important. In this context, the most important task is to improve the various mechanisms for managing regional development. The basis is the scientific achievements of Ukrainian and foreign scientists who have investigated theoretical and applied aspects of mechanisms of public administration. In spite of numerous researches of the mentioned problem, Ukrainian scientists paid insufficient attention to the formation of a complex mechanism of state management of regional development and its regulatory legal support in the context of decentralization of powers. The author states that the real state of the formation of united territorial community (UTC) and its ambiguous assessment leads to the formulation of a number of complementary questions, the answers to which will provide a theoretical and methodological substantiation of the need for the development of an UTC and will help to optimize the management of this process. Not being a consolidated and driven by nationwide strategy for regional development, the process of decentralization, especially in the context of quantitative acceleration, can pose significant risks of disorganization and disintegration of the economic and social space. The article focuses on the lack of legal basis for the division of functions and responsibilities in sectors with a multi-level view, which complicates their operational management and strategic planning and development in the context of sectoral decentralization. It is emphasized that open resistance is met with participation of community residents in the absence of public participation mechanisms, in particular, low involvement of the public in discussing decisions on optimization of social infrastructure in the process of implementation of sectoral decentralization. Actual variants of resistance and their influence on the general situation of decentralization in Ukraine are considered. It is updated that the resistance to reform at the stage of implementation of the decisions taken by the central government may reflect both the competition of local elites for managerial levers and the low ability of community residents to influence the course of reform through civilized methods of public participation. First of all, there is a lack of coordination of efforts by local authorities to organize meaningful dialogue between residents when discussing voluntary community integration, or the challenges posed by implementing sectoral decentralization under scarce resources to develop and provide residents with quality and available UTC services. The author emphasizes that there is a lack of legal basis for the distribution of functions and responsibilities in sectors with a multi-level view, which complicates their operational management and strategic planning and development in the context of sectoral decentralization. It is emphasized that a rather dynamic process of formation of united territorial communities in Ukraine, significant steps were taken in 2017 to improve the legislative and regulatory support for the creation and development of UTCs. It is emphasized that individual UTCs are created for the purpose of obtaining additional powers and resources, but they are objectively unable to provide their residents with adequate quality of services, to activate economic processes, because they lack the appropriate infrastructure and resources, and to ensure the sustainable development of communities in the future. It is emphasized that the issue of optimal distribution of powers between local governments and executive authorities in general and, in particular, the distribution of functions and powers between local councils of UTC and district administrations and district councils of districts in which territories are created, is not settled. It is mentioned that local self-government bodies of rural UTCs are often unable to prepare high-quality investment projects to receive state support and international aid funds, which are not ready for strategic planning and community development programming. The author emphasizes that the necessity to exercise proper control over the work of authorities at different levels when planning and executing budgets and managing and using financial resources is particularly relevant in the context of budgetary decentralization. At the same time, the solution of this issue lies at the stage, first, of ensuring effective preliminary and current state financial control over the activity of state authorities and local self-government bodies in the management and use of budgetary resources; second, the introduction of maximum transparency of the activities of local authorities and the control of these activities by the public. The study of Ukrainian experience in implementing the decentralization process in the activities of public authorities and local self-government established the important role of decentralization in the democratization and transformation of society, the transition to institutions based on the initiative and responsibility of the individual and the community. Conclusions of the research and prospects for further studies. The study of Ukrainian experience in implementing the process of decentralization in the activities of public authorities and local self-government established the important role of decentralization in the democratization and transformation of society, the transition to institutions based on the initiative and responsibility of the individual and the community. The tendency to its widespread implementation is observed in administrative, political, budgetary, financial, social spheres, promotes development of human potential, responsibility of the authorities, improvement of quality of rendering of state and public services, consolidation of society, solving of economic, legal, political, ethnic problems and others. ; Розглянуто сучасні проблемні аспекти проведення децентралізації в Україні. Доведено необхідність вирішення зазначених проблем для подальшої оптимізації регіонального зростання. Визначено особливості впровадження публічних механізмів в умовах неврегульованого розвитку територіальних громад.

This article argues that subnational industrial policy performance is politically contingent and develops national patterns that are more composite than endemic. Political contingency is analyzed in terms of subnational incumbents' incentives to delegate authority and resources to industrial policy agencies and the degree of symmetry in authority and information flows across these agencies. A cross-regional / cross-national comparison of several subnational units in Spain and Brazil demonstrates that subnational industrial policy is implemented and maintained where incumbents delegate and policy-making agencies are symmetrically integrated. (DSE/DÜI)

State of Indonesia is a very large country. It can be seen from many tribes, nations, cultures, languages, and others who are in Indonesia. As a unitary state with extensive autonomy, takes the concept of the relationship of authority between the central government and local governments. Administratively, the pattern of the relationship of authority between the central government and regional governments born of the delegation of authority. Who was born on the theory of delegation, supervision concept embraced by local governments in Indonesia are more inclined to form Hybrid variations (supervision), transfer of power from central to local government could be said to embrace open-end arrangement or general competence. therefore, a new paradigm in central and local relations should be established with the pattern of center-periphery relations towards a more harmonious, it's time developed progressive thinking that is based on relations that are complementary and interdependent. ; State of Indonesia is a very large country. It can be seen from many tribes, nations, cultures, languages, and others who are in Indonesia. As a unitary state with extensive autonomy, takes the concept of the relationship of authority between the central government and local governments. Administratively, the pattern of the relationship of authority between the central government and regional governments born of the delegation of authority. Who was born on the theory of delegation, supervision concept embraced by local governments in Indonesia are more inclined to form Hybrid variations (supervision), transfer of power from central to local government could be said to embrace open-end arrangement or general competence. therefore, a new paradigm in central and local relations should be established with the pattern of center-periphery relations towards a more harmonious, it's time developed progressive thinking that is based on relations that are complementary and interdependent.

Argues that incoherent or contradictory strategies characterize the US as a benign hegemon but unreliable security partner. Difficulties include insufficient access to ports and air fields in event of a major regional military crisis, special interests, and divided decision making authority in the US government.

As part of the Government of Ghanas plans to maximize tax mobilization, it recently integrated its Regional Collection Agencies (RCA) namely; the Internal Revenue Service (IRS), Customs Excise and Preventive service (CEPS) and the Value Added Tax (VAT) Services into the Ghana Revenue Authority (GRA). This research aims to find out whether Ghanas tax administration reform of integrating the RCA into GRA has dealt with the inefficiencies in tax administration with respect to personal income tax, company tax, value added tax (VAT), import duties and self employed tax collection. To that end, questionnaires, interviews, observation and the Ministry of Finance and Economic Plannings (MoFEP) data on tax revenues were analyzed to establish whether there has been some level of efficiency in the mobilization of these taxes. From the field observation, it was discovered that many taxpayers in Ghana are not being issued receipts which could ensure proper accounting. Surprisingly, tax collectors from the RCAs were aware of this but refuse to act. Even though most of the taxes were not being collected, analysis of data from MoFEP showed an increase in revenue collection in the last four years and this has been attributed to the tax administration integration. The effect of tax evasion on the Ghanaian economy has also been thoroughly discussed

The urgency to review and improve the juridical basis for the management of Regional-Owned Enterprises in relation to the principle of a unitary state as mandated by Law Number 23 of 2014 concerning Regional Government, particularly in the implementation of the authority of the Situbondo Regional Government of East Java in an effort to improve the management paradigm of the Pasir Regional Company. White is absolutely necessary so that it remains synergistic and does not conflict with national policies. This study aims as a material for a juridical study on the synergy of the implementation of Regional-Owned Enterprises in accordance with the mandate of Law 24/2014 on regional governance. And aims to provide a juridical analysis of the implementation of Regional Regulation Number 9 of 2014 concerning White Sand Regional Companies in accordance with the mandate of Law Number 24 of 2014 concerning Regional Government. In this study using a juridical normative legal research method with a statute approach, namely by analyzing the issues or problems in this study, with a test stone of applicable laws and regulations. So that the results of this study serve as an alternative reference in legal studies. regional government and make the basis on the basis of academic considerations for local governments in determining prolegda policies to make adjustments to regional regulations with higher hierarchical regulations.

The urgency to review and improve the juridical basis for the management of Regional-Owned Enterprises in relation to the principle of a unitary state as mandated by Law Number 23 of 2014 concerning Regional Government, particularly in the implementation of the authority of the Situbondo Regional Government of East Java in an effort to improve the management paradigm of the Pasir Regional Company. White is absolutely necessary so that it remains synergistic and does not conflict with national policies. This study aims as a material for a juridical study on the synergy of the implementation of Regional-Owned Enterprises in accordance with the mandate of Law 24/2014 on regional governance. And aims to provide a juridical analysis of the implementation of Regional Regulation Number 9 of 2014 concerning White Sand Regional Companies in accordance with the mandate of Law Number 24 of 2014 concerning Regional Government. In this study using a juridical normative legal research method with a statute approach, namely by analyzing the issues or problems in this study, with a test stone of applicable laws and regulations. So that the results of this study serve as an alternative reference in legal studies. regional government and make the basis on the basis of academic considerations for local governments in determining prolegda policies to make adjustments to regional regulations with higher hierarchical regulations.

This study aims to analyze local regulations with syari'ah nuances and their relationship with the implementation of local government duties and obligations. The method used in this research is normative juridical using a descriptive analytical approach. The results show that: Regional Autonomy in principle hands over authority to local governments to regulate and manage their territories, including in the preparation of legal products. Perda Syari'ah is drafted as an arrangement for the ins and outs of one's worship, and is also related to social interaction in the community which is called the Muamalah aspect. In this regard, of course this is part of the mandatory affairs of which the regional government is carried out based on the concurrent authority as contained in Article 11 and Article 12 of Law Number 23 of 2014, as well as Article 7 of Government Regulation (PP) Number 38 of 2007. In relation to regional autonomy, the power to manage and regulate the regions becomes the duties and responsibilities given by law and is even contained in the contents of the constitution, the aim is to facilitate the task of the regional head in handling social affairs. Therefore, it is important to respect the traditional rights of the region including the regional regulations with the content of Shari'ah as contained in Article 18A Paragraph (1) and Article 18B Paragraph (1), as well as Paragraph (2) of the 1945 Constitution of the Republic of Indonesia, and simplify religious affairs which are regional rights within the framework of service to the basic needs of the community