Outputs: Working Group on Public Sector Finance and Accounting

NISPAcee publication" Local Government Finance in Times of Crisis: An Early Assessment", 2011 

Edited by:
Lucie Sedmihradská
Nadezhda Bobcheva
Mihály Lados

Table of Contents:

List of Contributors

Preface

1. Local Government Finance in the First Year of the Economic Crisis / Lucie Sedmihradska

2. Local Government Finance in Times of Crisis: The Case of Bulgaria / Desislava Stoilova

3. Local Answers to the Crisis: The Case of the Bulgarian Municipality of Silistra / Nadezhda Bobcheva

4. Regional Budgets and Budgetary Process of Regions in Times of Crisis: The Czech Case / Robert Jahoda and Petra Dvořakova

5. Municipal Budgeting and Management in the Czech Republic: What Did the Year 2009 Change ? / Lucie Sedmihradska and Stanislav Klazar

6. Local Government Finance in Times of Crisis: Case Study of Estonia / Sander Pollumae

7. Local Government Debt Policy in Poland between 1999 and 2010, with Special Focus on the First Years of the Crisis / Agnieszka Kopańska

8. Local Government Finance in Times of Crisis: The Case of Albania / Doriana Matraku (Dervishi) and Aida Gjika

9. Local Government Tools in Coping with the Crisis: The Case of Croatia / Saša Drezgić

10. Anti-Crisis Measures in Belarus Local Financial Management: Tools and Methods / Yuri Krivorotko

11. Impacts of the Economic and Financial Crisis on Local Governments'Budgets in Moldova / Eugenia Busmachiu

12. Ukrainian Local Finance under Pressure: Central and Local Governments Respond / Sergii Slukhai and Ihor Tsekhanovskiy

13. Municipal Responses to the Fiscal Downturn in Canada: Performance Budgeting / David Amborski

List of Acronyms and Abbreviations

NISPAcee publication  "Property Tax in Economies in Transition: Selected Case Studies", 2010

Edited by Lucie Sedmihradská

Table of Contents:

Property Tax as a Key Tool for Fiscal Decentralisation: Unfulfilled Expectations in Central and Eastern European Countries, Lucie Sedmihradská

Property Tax in Belarus, Yuri Krivorotko

Property Tax in Bulgaria: A Case Study of Blagoevgrad, Desislava Stoilova

Property Tax in Bulgaria: A Case Study of Silistra, Nadezhda Bobcheva

Property Tax in the Czech Republic, Lucie Sedmihradská and Phillip J. Bryson

Land Taxation in Estonia, Viktor Trasberg

Property Tax in Kosovo, Gani Asllani

Property Tax in the Republic of Moldova: Basis for Local Autonomy ?, Boris Morozov

Property Tax and Inter-Governmental Fiscal Relations in the Republic of Moldova, Eugenia Busmachiu

Property Tax in Ukraine: To Be, or not to Be – Is this the Question ?, Sergii Slukhai

Property Tax and Local Finances in Ukraine, Artem Rudyck and Iryna Scherbyna

NISPAcee publication "Municipal Asset Management in Transition Countries: Selected Case Studies", 2010

Edited by Lucie Sedmihradská

Table of Contents:

Municipal Asset Management in Central and Eastern Europe: What Can Be Learned from the Case Studies ?, Lucie Sedmihradská

Asset Management in Belarus Local Government, Yuri Krivorotko

Municipal Asset Management in Bulgaria, Desislava Stoilova

Management of Municipal Housing Stock in Bulgaria, Nadezhda Bobcheva

Municipal Asset Management in the Czech Republic, Lucie Sedmihradská

Municipal Asset Management in Estonia, Sander Põllumäe

Municipal Asset Management in Georgia, Nino Gerkeuli, Paata Mirziashvili

Municipal Asset Management in Ukraine, Sergii Slukhai, Iryna Bovsunivska, Natalka Sokrovolska

Municipal Asset Management in the Republic of Moldova, Boris Morozov, Eugenia Busmachiu

Illegally Used Municipal Land Management in Armenia, Lianna Mkhitaryan, Artashes Arakelyan

- Prologue: Managing (Successfully) the ‘Public Shortfalls’

- Chapter 1: Managing Public Debt: A Central and/or Local Government Issue, Željko Šević

PART ONE – COUNTRY STUDIES

- Chapter 2: Local Debt in the Context of Decentralisation and Reform: The Slovak Republic, Phillip J. Bryson

- Chapter 3: Municipal Debt in the Czech Republic, Lucie Sedmihradská and Ivana Šimíková

- Chapter 4 . Debt Management of Czech Local Governments: Problems and Solutions Resulting from Case Studies, Robert Jahoda

- Chapter 5: State Regulation of the Municipal Debt in the Czech Republic, Petra Dvořáková

- Chapter 6: Managing Local Public Debt in Estonia 2000 – 2005, Viktor Trasberg

- Chapter 7: Managing Public Debt in Romania: Realities and Perspectives, Ana-Maria Bercu and Mihaela Onofrei

- Chapter 8: Practices of Local Borrowing Development and Local Debt Management in Ukraine: Problems and Prospects, Iryna Shcherbyna

PART TWO – RELATED ISSUES

- Chapter 9: Local Governments and the Financial Markets: Problems and Prospects of Interaction in Belarus, Yuri Krivorotko

- Chapter 10: Ukrainian Local Governments and Financial Markets, Sergii Slukhai

- Chapter 11: Communal Bond Market in Poland, Agnieszka Kopanska

- Chapter 12: The Budgetary Liquidity Management in the Republic of Moldova, Angela Casian and Eugenia Busmachiu

- Chapter 13: The High Level of Centralisation and Local Debt in Slovenia, Maja Klun

- Chapter 14: Diversification of Local Government Revenue, Vitalina Zaychykova and Ivan Khomra

- Chapter 15: Sustainability of General Government and Local Government Fiscal Balances in Selected Transition Countries, Aleksander Aristovnik and Boštjan Berčič

- Chapter 16: Theoretical Foundations and Practical Applications of Municipal Debt Regulation (Focusing On The Situation in the Czech Republic), Josef Mech

NISPAcee publication „Local Government Non-tax Revenue Sources in Transition Countries: User Fees and Charges" 2006

Edited by: Zeljko Sevic

-Prologue: Taxing or Charging for Government Services? – A Panacea of Modern Government Finance

-Chapter 1: Charging for Government Services: Exploring the Experience Of Ceecs, Željko Šević

- Chapter 2: Applications of Municipal User Charges in Canada: Exerience and Implications for Other Jurisdictions, David Amborski

- Chapter 3: Local Taxes: Why?, Peter B. Boorsma

- Chapter 4 :User Fees in Local Finance: The Czech and Slovak Cases, Phillip J. Bryson

- Chapter 5: Charges in Local Government Services and Budgets in Poland (The example of kindergartens and local transport in Lodz), Piotr Bury

- Chapter 6: User Charges and Fees: Financing Local Services in Lithuania, Mark Chandler

- Chapter 7: Utility Pricing Policy and Local Budgets in Ukraine, Sergii Slukhai and Yulia Subbotovych

- Chapter 8: Local Government Fees and User Charges in Estonia, Kenneth A. Kriz, Alari Paulus and Karsten Staehr

- Chapter 9: Municipal Revenues and Local Fees in The Czech Republic, Lucie Sedmihradská

- Chapter 10: Financing of Local Services, User Charges and Fees in the Republic of Byelorussia, Leonida Pliskevich

- Chapter 11: User Charges and Fees in The Armenian Local Government System, David Tumanyan

- Chapter 12: Raising revenue in transition: the development of tax policy and a tax administration in Ukraine, Verena Fritz

NISPAcee publication „Local Government Financial Capacity Building in TransitionCountries: Selected Country Studies” 2006

Edited by: Zeljko Sevic

- Prologue: Building the Capacity (to Govern Financially)

- Chapter 1: Institutional Capacity Building in CEEC’s and FSU: A Perspective, Željko Šević

PART ONE – EXPLORING CAPACITY BUILDING

- Chapter 2: Revenue Raising and Accountability of Local Governments in Lithuania, Mark Chandler

- Chapter 3: Building Fiscal Capacities in the Czech Republic, Robert Jahoda, Jitka Pekova and Jan Selesovsky

- Chapter 4: Enhancing Local Government Revenue Raising Capacity: A Way of Reaching More Accountable Local Government: The Case Study of Kazakhstan, Lyubov Chapurina

- Chapter 5: Fiscal Capacity Building in the Armenian Local Government System, David Tumanyan

- Chapter 6: Enhancing The Capacities of Regional and Local Governments to Provide more Authority in Public Finance, Araksya Margaryan

- Chapter 7: Enhancing Local Government Revenue Capacity in Byelorussia, Leonida Pliskevich

- Chapter 8: Building Up Fiscally Strong Local Governments – A Challenge for Ukraine, Sergii Slukhai

PART TWO – RELATED ISSUES

- Chapter 9: Local Public Borrowing in Serbia: How May Local Authorities Raise Finances for their Priority Investments?, Thomas Meekel

- Chapter 10: Tax-like Fees in Local Government Budgets: The Case of Poland, Piotr Bury

- Chapter 11: Local Taxes in Poland – A Base for Local Accountability?, Paweł Swianiewicz

- Chapter 12: Intergovernmental Fiscal Relations in the Baltic Municipalities, Viktor Trasberg

- Chapter 13: Vertical Imbalance and Bailout – The Case of Polish Local Government Borrowing, Bartlomiej Gurba

- Chapter 14: Strengthening Local Revenue Management is a Track for Introducing Fiscal Decentralisation: The Case of Bulgaria, Svetlana Alexandrova

- Chapter 15: Unanticipated Budgetary Consequences of Devolution: Capacity Enhancing Potentials within the Current Russian onstitutional Framework, Herrington J. Bryce

NISPAcee publication „Fiscal Decentralisation and Grant Transfers in Transition Countries: ACritical Perspective" 2005

Edited by: Zeljko Sevic

- Chapter 1: Democratic Decentralisation: Issues of Inter-governmental Grant Transfers and Financial (Fiscal) Supervision, Zeljko Sevic

- Chapter 2: Fiscal Decentralisation in the Czech Republic: Current Issues and Problems, Phil Bryson and Gary Cornia

- Chapter 3: Fiscal Decentralisation in Poland, Bartolomiej Gurba

- Chapter 4: Grant Transfers in Financing Local Governments in Poland, Piotr Bury and Pawel Swianiewicz

- Chapter 5: The Role of Municipal Bonds as a Repayable Source of Financing Territorial Self-Government Units, Maria Jastzebska

- Chapter 6: Grant Transfers and Financial Supervision in Lithuania, Mark Chandler

- Chapter 7: Grant Transfers and Financial Supervision in Estonia, Annika Jaansoo and Eliko Pedastsaar

- Chapter 8: Grant Transfers and Supervision of Finances in Latvia, Mudite Priede and Solvita Klapare

- Chapter 9: Grant Transfers and Financial Supervision in Bulgaria, Svetlana Alexandrova

- Chapter 10: A Focus on Major Reforms Introduced by the Law on Local Public Finance, Clare Romanik and Francis Conway

- Chapter 11: The Byelorussian Public Sector Finance System: Problems

of Over-centralisation, Leonida Pliskevich and Zeljko Sevic

- Chapter 12: Intergovernmental Fiscal Relations in Armenia, David Tumanyan

- Chapter 13: Grant Transfers and Financial Supervision in Kyrgyzstan, Nazira Tiuliundieva

- Chapter 14: Decentralisation and Structural Adjustment in Hungary, Joszef Hegedus

- Chapter 15: Unanticipated Budgetary Consequences of Devolution: The General and The Specific, Herrington J. Bryce

NISPAcee Proceedings from the NISPAcee Conference 2003, Bucharest, Romania

- Vertical Imbalance, Externalities and Bailout – The Case of Polish Local Government Borrowing, Bartlomiej Gurba

- Problems of Overcoming Perverse Fiscal Incentives for Local Governments in the Republic of Bashkortostan, Ildar Zoulkarnay

- Unanticipated Budgetary Consequences of Devolution: Capacity Enhancing Potentials within the Current Russian Constitutional Framework, Herrington J. Bryce

- The Property Tax – A Missed Opportunity for Fiscal Decentralisation in Transition Countries? The Czech and Slovak Cases, Phillip J. Bryson and Gary C. Cornia

NISPAcee Proceedings from the NISPAcee Conference 2002, Cracow, Poland

- Report of the Working Group on Public Sector Finance and Accounting: Grant Transfers and Financial Supervision in Central and Eastern European Countries: An Overview, Zeljko Sevic

- Grant Transfers and Financial Supervision in Lithuania, Mark Chandler

- Grant Transfers and Supervision of Finances in Latvia, Mudite Priede, Solvita Klapare

- The System of Public Finance in the Republic of Belarus: A Brief Overview, Leonida Pliskevich, Zeljko Sevic

- Shaping Fiscal Equalisation Techniques in Transitional Countries, Sergii Slukhai

NISPAcee Proceedings from the NISPAcee Conference 2001, Riga, Latvia

- Report of the Working Group on Public Sector Finance and Accounting: An Overview of the Activities and Research Opportunities, Zeljko Sevic

- Rural Areas and Local Finance in Poland, Piotr Bury

- The Determination of Municipal Budget Incomes in Lithuania, Mark William Shaw Chandler

- The Functions and Financing of Local Government and Local Governments´borrowing in Estonia, Eliko Pedastsaar