Fiscal Design Surveys across Levels of Government

Fiscal Design Surveys across Levels of Government

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 nu...

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Bibliographic Details
Main Author: Organisation for Economic Co-operation and Development.
Corporate Authors: Organisation for Economic Co-operation and Development (-), Organisation for Economic Co-operation and Development Contributor (contributor), Organisation for Economic Co operation and Development Content Provider (content provider)
Format: eBook
Language:Inglés
Published: Paris : OECD Publishing 2002.
Series:OECD Tax Policy Studies, no.7.
Subjects:
Taxation > OECD countries.
Taxation > Czech Republic.
Taxation > Hungary.
Taxation > Poland.
Taxation > Estonia.
Taxation > Latvia.
Taxation > Lithuania.
Revenue sharing.
Intergovernmental tax relations710
See on Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705376806719
Table of Contents:
  • Intro
  • 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
  • 2.3.1. Activities and institutions constituting "general government"
  • 2.3.2. Levels of government
  • 2.3.3. Taxes
  • 2.3.4. Non-tax revenues
  • 2.3.5. Intergovernmental financial relations
  • Table 2.1. Classification of grants
  • 2.3.6. Borrowing
  • 2.3.7. Expenditures
  • Table 2.2. General framework for sector - specific descriptions of local discretion in providing...
  • 2.3.8. Subnational administration and accountability
  • 2.3.9. Summing up - The overall framework of the Fiscal Design surveys
  • 3. Subnational Government Finance - Comparative Findings
  • 3.1. Introduction
  • 3.2. Profiles on subnational revenues
  • Table 3.1. Profile of subnational revenues: Composition by revenue source
  • Table 3.2. Classification of local taxes by tax base (in %), 1999
  • 3.3. Profiles on tax and revenue autonomy of subnational governments
  • 3.3.1. Own tax revenue
  • Table 3.3. Tax autonomy at the subnational government level: degrees of control given...
  • 3.3.2. The system of grants in relation to subnational autonomy
  • Table 3.4. Profile of grants to subnational governments (in %)
  • 3.3.3. Overall presentation of own revenue sources
  • Table 3.5. Local government
  • 3.4. Summary of regional fiscal design in Latvia
  • 3.5. Profiles on subnational expenditure
  • Table 3.6. Current subnational expenditures by function, as a percentage of subnational governme...
  • 3.6. Further information on "education" and "housing" expenditures of subnational governments
  • 3.6.1. Education.
  • 3.6.2. Housing
  • 4. The Balance between National Fiscal Targets and Subnational Financial Discretion
  • 4.1. Introduction
  • 4.2. The framework of government size and expenditure assignments
  • 4.2.1. Subnational government size
  • Table 4.1. The distribution of municipalities by size
  • 4.2.2. The assignment of expenditure responsibilities across levels of government
  • 4.3. Evaluation of the subnational finance framework
  • 4.3.1. Lithuania
  • 4.3.2. Latvia
  • 4.3.3. Estonia
  • 4.3.4. Czech Republic
  • 4.3.5. Hungary
  • 4.3.6. Poland
  • 4.4. Some comparative findings on the balance between local autonomy in financial decision-making,...
  • Figure 4.1. Main elements in relation to the subnational government system
  • 4.5. Concluding remarks on the fiscal design surveys
  • Annex 1. Summary of Country Reports
  • Czech Republic
  • Estonia
  • Hungary
  • Latvia
  • Lithuania
  • Poland.

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