Czech Republic : Intergovernmental Fiscal Relations in the Transition

do Carmo Oliveira, Joao ; Martinez-Vasquez, Jorge

Washington, DC:World Bank

关键词: ACCOUNTABILITY;    ADMINISTRATION REFORM;    ADMINISTRATIVE CAPACITY;    ADMINISTRATIVE REFORM;    ADMINISTRATIVE REFORMS;   

DOI  :  10.1596/0-8213-5043-9
RP-ID  :  WTP517

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

The study overviews the most relevant,current intergovernmental fiscal issues in the CzechRepublic, centered on the options available to prod policyplanning. Fragmentation at the lowest tier of government isthe most striking feature of the administrative structure.This suggests a strategic direction for furtheradministrative reforms to sustain fiscal decentralization,which includes empowering territorial self-governing units;establishing a multilevel government coordinating body todefine autonomous functions on expenditures, and revenues;and by creating financial and legal incentives to facilitatean asymmetric assignment of revenue and expenditure.Specific policy actions should include institutionalinter-governmental cooperation and dialogue through a broadbased commission to recommend regional expenditures, and theBudget Rules Law should be amended to preempt unfoundedmandates to local governments. Revenue autonomy should beboosted by increasing predictability of local budgets,restoring tax-effort incentives, and reviewing the adoptedadjustment coefficient for tax-sharing distribution; while arationalized transfer system should focus on decreasing thenumber of specific subsidies, and prioritizing programs tostabilize transfers within a medium-term expenditureframework. Institutional framework and prudential ruleswould ensure fiscally responsible borrowing, and encourage acompetitive financial market.