OECD Tax Policy Studies No. 7d - OECD Fiscal Design Survey Background Paper
Subtitle: Estonia
By: Organisation for Economic Co-operation and Development
Publisher: OECD Publishing
Published: 2001
Place of publication: Paris
Language: eng
Format: [electronic resource] /
Number of pages: 40
ISBN-13: 9789264034815
Subjects: Taxation
Description: In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought. The full country reports are available through Source OECD, www.SourceOECD.org, and the internet site of the OECD Centre for Tax Policy and Administration, www.oecd.org/daf/fa"
Table of contents: title: GENERAL INTRODUCTION TO THE SURVEY; title: 1. EXECUTIVE SUMMARY; title: 1.1 Main features of local finance and intergovernmental relations; title: 1.2 Major empirical findings; title: 1.3 Major problems in the fiscal design; title: 1.4 Status of policy reform consideration; title: 2. THE TECHNICAL FRAMEWORK – CLASSIFICATION OF LEVELS OF GOVERNMENT AND ECONOMIC TRANSACTIONS; title: 2.1 Classification of levels of government and economic transactions; title: 2.2 Development of gross domestic product; title: 2.3 Design of the country reporting; title: 3. GOVERNMENT FINANCE STATISTICS ON SUB-NATIONAL GOVERNMENTS; title: 3.1 Sub-national revenue; title: 3.1.1 Tax revenue; title: 3.1.2 Non-tax revenue; title: 3.1.3 Inter-government financial relations – grants; title: 3.2 Sub-national expenditure; title: 3.2.1 Current expenditure by function and level of government; title: 3.2.2 Expenditure indicators by the three most important policy sectors; title: 4. EVALUATIONS ON SUB-NATIONAL AUTONOMY AND NATIONAL FISCAL CONSTRAINTS; title: 4.1 General presentations of the sub-national government system. Summary on government finance reform policies; title: 4.1.1 Sub-national government system; title: 4.1.2 Finance reform policies; title: 4.2 Local discretion – tax administration and relation to central government; title: 4.3 National regulation of the framework for non-tax revenues; title: 4.4 National policies on design of grants systems; title: 4.4.1 General-purpose grants; title: 4.4.2 Specific grants; title: 4.5 National control on borrowing; title: 4.5.1 The overall regulatory framework; title: 4.5.2 Scope of regulation; title: 4.5.3 Deficit and debt of local governments; title: 4.6 Local discretion – expenditure; title: 4.6.1 Pre-primary, primary and secondary education; title: 4.6.2 Social security; title: 4.6.3 Sanitary affairs and services; title: 4.6.4 Efficiency and effectiveness of local expenditures; title: 4.7 General budget co-operation with central government; title: 4.7.1 Main characteristics of the instruments for the central control of expenditure; title: 4.7.2 Recent reforms of central-local relations; title: 4.7.3 Specific budget co-operation. Central mandates on economic management