OECD Tax Policy Studies No. 7a - OECD Fiscal Design Survey Background Paper
Subtitle: Czech Republic
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: 45
ISBN-13: 9789264034808
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 the inter-governmental relation; title: 1.2 Major empirical findings; title: 1.3 Main problems in the fiscal design; title: 1.4 The status of policy reform consideration; title: 2. THE TECHNICAL FRAMEWORK – CLASSIFICATION OF LEVELS OF GOVERNMENTAND ECONOMIC TRANSACTIONS; title: 2.1 Central Government; title: 2.1.1 State Budget; title: 2.1.2 State Funds; title: 2.1.3 Health Insurance System; title: 2.1.4 District Offices; title: 2.2 Local Governments; 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: 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 Regions under new legislation; title: 4.1.2 Districts under a new legislation; title: 4.1.3 Municipalities under a new legislation; title: 4.2 Local discretion – tax administration and relation to central government; title: 4.2.1 Local taxation; title: 4.2.2 New tax revenue assignment; title: 4.3 National regulation of the framework for non-tax revenues; title: 4.4 National policies on design of grants systems; title: 4.5 National control on borrowing; title: 4.6 Local discretion - expenditure; title: 4.7 General budget co-operation with central government; title: ANNEX