The results highlight how the governing rationalities in the regional reform processes have changed during the period between 19. The overall research problem to be analyzed in this article focuses on the relations between the policy objectives for democracy and regionalist ideas of economic growth that both were central concerns in the reform processes. As part of this, the regions have been assigned responsibility for both health care and regional development planning. In Sweden, a new political arena was created when the former county councils were transformed into so-called called regions in 2019. By doing so, the article highlights a missing aspect in the research on democratic backsliding that concerns how well-intended reforms designed to strengthen democratic institutions can also harbor non-democratic consequences. To this end, democratic backsliding is conceptualized in a different manner compared to conventional understandings.

The aim of this article is to examine trends of democratic backsliding associated with the long standing reform work on regional institutions and policies in Sweden. This study implies that the local government of Kuningan need to focus on maximizing tourism sectors by directing the investment, budgets, and policies to develop its supporting industries. This study also proves that the taxation policy reflected by the online-based tax collection system and the local tax increase budget positively affects PAD, while tourism can not affect it. On the other hand, the budget policy can not moderate the influence of PAD on economic growth. Neither does PAD affect regional economic growth nor mediate the indirect effect of tourism and taxation policies on economic growth. Using the structural equation modeling partial least square (SEM-PLS), this study found that tourism, taxation, and budget policies directly affected regional economic growth. This study uses the monthly data from 2015-2019 with 60 numbers of observations in total. This study analyzes the determinants of regional economic growth and local government revenue (PAD) based on tourism, taxation, and budget policies in Kuningan District.

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