Czech Republic : Intergovernmental Fiscal Relations in the Transition

World Bank

Washington, DC

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

RP-ID  :  22625

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 presents an overview of themost relevant, current intergovernmental fiscal issues inthe Czech Republic, centered on the options available toprod policy planning. The fragmentation at the lowest tierof government is the most striking feature of theadministrative structure, thus suggesting a strategicdirection for further administrative reforms to sustainfiscal decentralization, by empowering territorialself-governing units, through meaningful autonomy, throughthe establishment of a multilevel government coordinatingbody, for the definition of autonomous functions onexpenditures, and revenues, and, by creating financial, andlegal incentives, to facilitate an asymmetric assignment ofrevenue, and expenditure. Specific policy actions to clarifyresponsibilities of the strategic direction for expenditureassignments should include institutional inter-governmentalcooperation, and dialogue, through a broad based commissionto recommend regional expenditures, and, the Budget RulesLaw should be amended to preempt unfounded mandates to localgovernments. Revenue autonomy should be boosted byincreasing predictability of local budgets, throughstructural policy parameters, restoring tax-effortincentives, and, reviewing the adopted adjustmentcoefficient for tax-sharing distribution; while arationalized transfer system, should focus on decreasing thenumber of specific subsidies, prioritizing programs tostabilize transfers within a medium-term expenditureframework, including the evaluation of a separate FiscalEqualization Fund to reduce regional fiscal disparities.Institutional framework, and prudential rules would ensurefiscally responsible borrowing, and encourage a competitivefinancial market.