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Throughout Central and Eastern Europe new systems of local and intergovernmental relations have been established as part of the transformation away from the old central planning system to a market economy. Now it is time to evaluate the results of these reform processes. The book starts with theoretical considerations based on the theory of fiscal federalism. The optimal assignment of government functions and thus expenditure responsibilities among the different levels of government is identified. Additionally, the optimal assignment of revenue sources to the budgets of the different government levels and the theory and use of intergovernmental grants which, among others, allow for the equalization of income disparities between the subnational governments are discussed. The specific requirements that transition economies have to meet during a process of fiscal decentralization are also picked out as a central theme in the theoretical part of the study. In its empirical part, this book has two key objectives. First, the efficiency aspects of fiscal decentralization efforts in Central and Eastern European transitions countries are analyzed. Therefore a panel data set containing data of ten of these transition economies for the years 1990–2005 is used. Second, Poland is selected for conducting a case study that intends to demonstrate the realization of a fiscal decentralization process in one of the Central and Eastern European countries that became EU members during the last years. The current Polish fiscal equalization system and its reforms over the last 19 years are described comprehensively. All elements of the Polish system, i. e. the expenditure assignment, the tax assignment, and finally the intergovernmental transfer system are explained in detail. Various data that show the structure of the Polish system are presented. Subsequently, income disparities arising from local revenue raising and the impact of vertical transfers on these disparities are analyzed for all local levels of government. The theoretical considerations laid down in the first chapters of the book serve as the basis for the evaluation of the different elements of the Polish fiscal equalization system. Finally, several reform proposals are derived in order to tackle the analyzed weaknesses of the Polish system.
Buchkauf
Fiscal decentralization in transition economies, Lars Ponterlitschek
- Sprache
- Erscheinungsdatum
- 2008
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- Titel
- Fiscal decentralization in transition economies
- Sprache
- Englisch
- Autor*innen
- Lars Ponterlitschek
- Verlag
- dissertation.de
- Erscheinungsdatum
- 2008
- ISBN10
- 3866243871
- ISBN13
- 9783866243873
- Reihe
- Dissertation.de
- Kategorie
- Skripten & Universitätslehrbücher
- Beschreibung
- Throughout Central and Eastern Europe new systems of local and intergovernmental relations have been established as part of the transformation away from the old central planning system to a market economy. Now it is time to evaluate the results of these reform processes. The book starts with theoretical considerations based on the theory of fiscal federalism. The optimal assignment of government functions and thus expenditure responsibilities among the different levels of government is identified. Additionally, the optimal assignment of revenue sources to the budgets of the different government levels and the theory and use of intergovernmental grants which, among others, allow for the equalization of income disparities between the subnational governments are discussed. The specific requirements that transition economies have to meet during a process of fiscal decentralization are also picked out as a central theme in the theoretical part of the study. In its empirical part, this book has two key objectives. First, the efficiency aspects of fiscal decentralization efforts in Central and Eastern European transitions countries are analyzed. Therefore a panel data set containing data of ten of these transition economies for the years 1990–2005 is used. Second, Poland is selected for conducting a case study that intends to demonstrate the realization of a fiscal decentralization process in one of the Central and Eastern European countries that became EU members during the last years. The current Polish fiscal equalization system and its reforms over the last 19 years are described comprehensively. All elements of the Polish system, i. e. the expenditure assignment, the tax assignment, and finally the intergovernmental transfer system are explained in detail. Various data that show the structure of the Polish system are presented. Subsequently, income disparities arising from local revenue raising and the impact of vertical transfers on these disparities are analyzed for all local levels of government. The theoretical considerations laid down in the first chapters of the book serve as the basis for the evaluation of the different elements of the Polish fiscal equalization system. Finally, several reform proposals are derived in order to tackle the analyzed weaknesses of the Polish system.