Fiscal decentralization ratios in Czech Republic
The paper deals with the issue of fiscal decentralization in Czech Republic. The purpose of the paper is to measure the fiscal decentralization in Czech Republic in both aspects, the current state and recent progress, by comparing results with OECD-Europe unitary countries and CEE countries. The paper compares standard and modified decentralization ratios in time and geographically, using the IMF Government Financial Statistics and OECD Revenue Statistics data. The analysis shows that though the expenditure decentralization in Czech Republic is quite high, the degree of revenue and tax decentralization is low. This result is supported also by the comparison with OECD-Europe unitary countries average. After comparing the results with CEE countries average, we can see similar or higher degree of expenditure and revenue decentralization. Within years 1999 to 2008 Czech Republic showed a general tendency of expenditure and revenue decentralization to grow. However, after considering the conditionality of grants allocated to sub-central government, one can see a stagnation of expenditure decentralization. When the degree of taxing power of sub-central governments is considered, the decline of revenue decentralization and stagnation of tax autonomy can be seen.
Volume (Year): 12 (2009)
Issue (Month): 3 ()
|Contact details of provider:|| Postal: Studentská 13, 370 05 České Budĕjovice|
Web page: http://acta.ef.jcu.cz/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:boh:actaub:v:12:y:2009:i:3:p:17-26. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Šárka Steinová)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.