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Municipal Finance in Poland, the Slovak Republic, the Czech Republic and Hungary: Institutional Framework and Recent Development

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  • Chang Woon Nam
  • Rüdiger Parsche

Abstract

The recent process of political and economic transformation in eastern European countries has not only contributed to the decentralisation of political structure but also significantly enhanced the fiscal autonomy of municipalities in these countries. In this context many similar types of public activities have recently been assigned to local governments, and some taxes were also declared to be local taxes. To be sure, this type of fiscal decentralisation has caused some additional problems, particularly for safeguarding the quality of publicly provided goods and services and for co-ordinating intergovernmental fiscal transfers between the central and local governments. For instance, some criticise that many small-sized municipalities in the transition economies have suffered from financial bottleneck and have not been able to receive sufficient financial support from the central government. However, such a fiscal devolution trend appears to continue. This study primarily deals with issues surrounding the impact of national fiscal policy and the regulatory framework on local governments? expenditure behaviour and their ability to mobilise necessary revenues under the particular consideration of the institutional and administrative co-operation with the central government and of the less well-developed financial market in Poland, the Slovak Republic, the Czech Republic and Hungary.

Suggested Citation

  • Chang Woon Nam & Rüdiger Parsche, 2001. "Municipal Finance in Poland, the Slovak Republic, the Czech Republic and Hungary: Institutional Framework and Recent Development," CESifo Working Paper Series 447, CESifo.
    • Handle: RePEc:ces:ceswps:_447
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    References listed on IDEAS

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    Cited by:

    1. Luque, Carlos A. & Haddad, Eduardo A. & Lima, Gilberto T. & Sakurai, Sergio N. & Costa, Silvio M., 2011. "Impact assessment of interregional government transfers in Brazil: an input-output approach," MPRA Paper 31292, University Library of Munich, Germany.
    2. Chang Woon Nam & Rüdiger Parsche, 2001. "Looking for Appropriate Forms of Intergovernmental Transfers for Municipalities in Transition Economies," CESifo Working Paper Series 614, CESifo.
    3. Peter Friedrich & Joanna Gwiazda & Chang Woon Nam, 2003. "Development of Local Public Finance in Europe," CESifo Working Paper Series 1107, CESifo.
    4. Viera Papcunová & Jarmila Hudáková & Michaela Štubňová & Marta Urbaníková, 2020. "Revenues of Municipalities as a Tool of Local Self-Government Development (Comparative Study)," Administrative Sciences, MDPI, vol. 10(4), pages 1-23, December.
    5. Gramzow, Andreas, 2009. "Rural development as provision of local public goods: Theory and evidence from Poland," Studies on the Agricultural and Food Sector in Transition Economies, Leibniz Institute of Agricultural Development in Transition Economies (IAMO), volume 51, number 92313.
    6. Lešková Andrea & Vaishar Antonín, 2019. "Recent population development of very small municipalities in the Czech Republic," Quaestiones Geographicae, Sciendo, vol. 38(4), pages 63-76, December.
    7. Lkhagvadorj, Ariunaa, 2010. "Fiscal Federalism and Decentralization in Mongolia," MPRA Paper 28758, University Library of Munich, Germany, revised Mar 2010.

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