Publications / Monographs
Local Government Financial Capacity Buliding in Transition Countries: Selected Country Studies
Zeljko Sevic
Date: 2006
ISBN: 80-89013-23-6
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The papers presented in this book explore the issues of capacity building in general and fiscal capacity building at sub-national level in particular. The book presents a series of case studies that follow the same research protocol. They deal with particular issues that face each of the countries presented and try to provide an accurate picture of the institutional (legal) framework and positive practices in developing sustainable local finance in those countries. We have taken care to ensure that the papers depict the current situation correctly. The authors have tried to follow the common methodology and, to a large extent, this has been respected, but due to the vast differences amongst national solutions, on occasions it was not possible to do so.
The book is the result of both individual and collective efforts of the members of the NISPAcee Working Group on Public Sector Finance and Accounting. This is the second book in the series and following the success of the previous title (Financial Decentralization and Grant Transfers: A Critical Perspective) we hope that this one will be welcomed by both academics and professionals dealing with administrative reforms, especially fiscal reforms, at both national and sub-national levels. The work presented in this volume should be contributed to the authors and not to the organisations for which they work. The editor assumes overall responsibility for the volume and any eventual criticism should be addressed to him.
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Table ofContents
Prologue: Building the Capacity (to Govern Financially)........................................... 5
Acknowledgements ........................................................................................................ 10
List of Contributors........................................................................................................ 11
Chapter 1: Institutional Capacity Building in CEEC’s and FSU:
A Perspective
Željko Šević..................................................................................................................13
PART ONE–EXPLORING CAPACITY BUILDING
Chapter 2: Revenue Raising and Accountability of Local Governments in Lithuania
Mark Chandler............................................................................................................ 27
Chapter 3: Building Fiscal Capacities in the Czech Republic
Robert Jahoda, Jitka Pekova and Jan Selesovsky........................................................43
Chapter 4: Enhancing Local Government Revenue Raising Capacity: A Way of Reaching More Accountable Local Government:
The Case Study of Kazakhstan
Lyubov Chapurina ......................................................................................................62
Chapter 5: Fiscal Capacity Building in the Armenian Local Government System
David Tumanyan ........................................................................................................80
Chapter 6: Enhancing The Capacities of Regional and Local Governments to Provide more Authority in Public Finance
Araksya Margaryan ....................................................................................................97
Chapter 7: Enhancing Local Government Revenue Capacity in Byelorussia
Leonida Pliskevich.....................................................................................................110
Chapter 8: Building Up Fiscally Strong Local Governments – A Challenge for Ukraine
Sergii Slukhai ............................................................................................................127
PART TWO – RELATEDISSUES
Chapter 9: Local Public Borrowing in Serbia: How May Local Authorities Raise Finances for their Priority Investments?
Thomas Meekel..........................................................................................................155
Chapter 10: Tax-like Fees in Local Government Budgets:
The Case of Poland
PiotrBury..................................................................................................................168
Chapter 11: Local Taxes in Poland – A Base for Local Accountability?
Paweł Swianiewicz.................................................................................................... 180
Chapter 12: Intergovernmental Fiscal Relations in the Baltic Municipalities
Viktor Trasberg..........................................................................................................202
Chapter 13: Vertical Imbalance and Bailout – The Case of Polish Local Government Borrowing
Bartlomiej Gurba ......................................................................................................214
Chapter 14: Strengthening Local Revenue Management is a Track for Introducing Fiscal Decentralisation: The Case of Bulgaria
Svetlana Alexandrova ...............................................................................................231
Chapter 15: Unanticipated Budgetary Consequences of Devolution: Capacity Enhancing Potentials within the Current Russian Constitutional Framework
Herrington J. Bryce....................................................................................................247
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