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Full-Text Articles in Social and Behavioral Sciences
Intergovernmental Fiscal Relations In The Czech Republic: A Survey Of Municipality Expenditure Patterns, Phillip J. Bryson, Scott M. Smith, Gary C. Cornia
Intergovernmental Fiscal Relations In The Czech Republic: A Survey Of Municipality Expenditure Patterns, Phillip J. Bryson, Scott M. Smith, Gary C. Cornia
Faculty Publications
A survey of Czech local officials probes perceptions of intergovernmental relations. Perceived autonomy and municipality size are tested as autonomy indicators. The impact of the city size on municipal expenditures from different funding sources is evaluated. Cross-tabulations of city size identify revenue sources for various expenditures and activities. For all expenditures, use of funds is more effectively explained by city size than by the fiscal choices of high- and low-autonomy groups. A graphic analysis of relationships between expenditures and revenue sources complements the statistical analysis. Radar charts reveal sources for small versus large and low- versus high-autonomy cities.
Slovakia's Surge: The New System's Impact On Fiscal Decentralization, Phillip J. Bryson, Gary C. Cornia
Slovakia's Surge: The New System's Impact On Fiscal Decentralization, Phillip J. Bryson, Gary C. Cornia
Faculty Publications
Slovakia's transition history long paralleled that of the Czech Republic, but the former adopted bold new reforms early in tis decade. This paper is a comparative treatment of fiscal decentralization since 1993 and more recent reforms of public administration, the two efforts representing the foundation of the New System. Czech experience is invoked simply to provide an appropriate benchmark for the evaluation of Slovakia's New System introduced in 2004, including the 19% "flat tax" and other striking measures in local public finance. The second focus of the paper is on the macro-economic impact of the New System. It is too …