Publications / Monographs
Fiscal Decentralization and Grant Transfers: A Critical Perspective
Zeljko Sevic
Date: 2005
ISBN: 80-89013-18-X
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The NISPAcee research group of scholars from both East and West focused on promoting research and best practices in public sector finance and accounting in CEE and created the research protocol, presented in this book. There are over ten papers in this volume, exploring various issues of local government financial transition, but at the same time, trying to provide a true picture of sub-national finance in various countries. The authors attempted to provide their own insights into the problem and in so doing, exhibited a pretty high degree of diversity, demonstrating indirectly the capacity for carrying out academic research in the targeted countries. Some papers are fairly descriptive, especially those from the outside ‘advanced transitional countries’ and those written by Western scholars members of the group, whilst others are more policy relevant and written in a more analytical manner.
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Table ofContents
Preface .........................................................................................................................5
Acknowledgements....................................................................................................9
Chapter 1: Decentralisation: Issues of Inter-governmental Grant Transfers and Fiscal Co-operation
Željko Šević................................................................................................................11
Chapter 2: Fiscal Decentralisation in the Czech Republic: Current Issues and Problems
Phillip J. Bryson and GaryC.Cornia.......................................................................32
Chapter 3: Fiscal Decentralisation in Poland
Bartlomiej Gurba ......................................................................................................55
Chapter 4: Grant Transfers in Financing Local Governments in Poland
PiotrBury and Pawel Swianiewicz..........................................................................98
Chapter 5: The Role of Municipal Bonds as a Repayable Source of Financing Territorial Self-government Units
Maria Jastrzębska....................................................................................................119
Chapter 6: Grant Transfers and Financial Supervision in Lithuania
Mark Chandler........................................................................................................ 128
Chapter 7: Grant Transfers and Financial Supervision in Estonia
Annika Jaansoo and Eliko Pedastsaar ................................................................... 150
Chapter 8: Grant Transfers and Supervision of Finances in Latvia
Mudite Priede and Solvita Klapare........................................................................ 176
Chapter 9: Grant Transfers and Financial Supervision in Bulgaria: Principles and Practice
Svetlana Alexandrova ............................................................................................. 212
Chapter 10: Grant Transfers and Financial Supervision in Romania:
A Focus on Major Reforms Introduced by the Law on Local Public Finance
Clare Romanik and Francis Conway .....................................................................233
Chapter 11: The Byelorussian Public Sector Finance System: Problems of Over-centralisation
LeonidaPliskevich and ŽeljkoŠević......................................................................252
Chapter 12: Intergovernmental Fiscal Relations in Armenia
David Tumanyan ....................................................................................................265
Chapter 13: Grant Transfers and Financial Supervision in Kyrgyzstan
Nazira Tiuliundieva................................................................................................283
Chapter 14: Decentralisation and Structural Adjustment in Hungary
József Hegedüs ......................................................................................................... 306
Chapter 15: Unanticipated Budgetary Consequences of Devolution: The General and the Specific
Herrington J. Bryce..................................................................................................336
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