Fiscal Design Surveys across Levels of Government / Organisation for Economic Co-operation and Development

Format:

Book

Government document

Author/Creator:

Organisation for Economic Co-operation and Development.

Contributor:

Organisation for Economic Co-operation and Development, Contributor.

Organisation for Economic Co-operation and Development, Content Provider.

Series:

OECD Tax Policy Studies, 19900538 ; no.7.

OECD Tax Policy Studies, 19900538 ; no.7

Language:

English

Subjects (All):

Taxation--OECD countries.

Taxation.

Taxation--Czech Republic.

Taxation--Hungary.

Taxation--Poland.

Taxation--Estonia.

Taxation--Latvia.

Taxation--Lithuania.

Revenue sharing.

Intergovernmental tax relations.

Physical Description:

1 online resource (64 pages)

Place of Publication:

Paris : OECD Publishing, 2002.

Language Note:

English

Summary:

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 multiple and often conflicting economic and political objectives. Practically, it is one of the most complex reform processes in the area of public finance and one that is permanently on the political agenda of both OECD countries and economies in transition. Yet there is no international, comparative set of information available to support this process. The international comparable statistics on revenue of local autonomy and the design of national fiscal control are either lacking or insufficient. This study summarises the overall substantial and methodological framework of a project on fiscal design, which has been carried with the OECD. The results and comparative findings of the OECD Fiscal Design surveys are reported too. The surveys took place in six countries in Central and Eastern Europe: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania.

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.

ISBN:

1-280-08280-1

9786610082803

92-64-19553-X

OCLC:

642661282