Fiscal Design Surveys across Levels of Government [electronic resource].
Publishing, OECD.
Organisation for Economic Co-operation and DevelopmentContributor
Organisation for Economic Co-operation and DevelopmentContent Provider
Organisation for Economic Co operation and DevelopmentContent Provider
Paris : Organisation for Economic Co-operation and Development,
2002.
The relationship between different levels of government is one that is continually under review. Policy-makers ensure the expenditure and revenue functions of each tier of government with a view to balancing efficiency, equity and democratic considerations. Over the last decade, the tendency in a number of countries has been to decentralise both expenditure and revenue functions to lower levels of government. Greater autonomy in raising revenues has been given to intermediate and local levels of government. Setting up of local fiscal systems and intergovernmental financial relations involves m
Description based upon print version of record.
Foreword; Table of Contents; 1.  Introduction - Background; The structure of the publication; 2.  Fiscal Design Surveys - Substantial and Methodological Framework; 2.1. Fiscal Design across Levels of Government - General policy issues; 2.2. Specific design issues to address; 2.3. Subnational finance statistics - Levels of government; 3.  Subnational Government Finance - Comparative Findings; 3.1. Introduction; 3.2. Profiles on subnational revenues; 3.3. Profiles on tax and revenue autonomy of subnational governments; 3.4. Summary of regional fiscal design in Latvia
3.5. Profiles on subnational expenditure3.6. Further information on "education" and "housing" expenditures of subnational governments; 4.  The Balance between National Fiscal Targets and Subnational Financial Discretion; 4.1. Introduction; 4.2. The framework of government size and expenditure assignments; 4.3. Evaluation of the subnational finance framework; 4.4. Some comparative findings on the balance between local autonomy in financial decision-making,...; 4.5. Concluding remarks on the fiscal design surveys; Annex 1. Summary of Country Reports; Czech Republic; Estonia; Hungary; Latvia
LithuaniaPoland
The relationship between different levels of government is one that is continually under review. Policy-makers ensure the expenditure and revenue functions of each tier of government with a view to balancing efficiency, equity and democratic considerations. Over the last decade, the tendency in a number of countries has been to decentralise both expenditure and revenue functions to lower levels of government. Greater autonomy in raising revenues has been given to intermediate and local levels of government. Setting up of local fiscal systems and intergovernmental financial relations involves m
Taxation -- Czech republic.
Taxation -- Hungary.
Taxation -- OECD countries.
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Taxation
Revenue sharing
Intergovernmental tax relations
Political Science
Public Finance
Law, Politics & Government
OECD tax policy studies