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European Association for Public Administration Accreditation

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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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