Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/184460
Authors: 
Guziejewska, Beata
Year of Publication: 
2018
Citation: 
[Journal:] Comparative Economic Research [Volume:] 21 [Year:] 2018 [Issue:] 1 [Pages:] 101-117
Abstract: 
This article deals with the problem of a discrepancy between the recommendations of the theory of public finance, in its various trends, and decentralisation processes in practice. The analysis is both theoretical and empirical. The aim of the discussion is to present the theoretical findings regarding fiscal decentralisation as well as to compare them with the recommendations of the fiscal decentralisation doctrine and with the trends in the practice of local government finances in Poland and selected countries of Central and Eastern Europe. The literature on the subject, studies by international institutions, as well as data from Eurostat and the European Commission are used in the deliberations. Two groups of countries were subject to a comparative analysis: the Visegrad Group Countries and the three Baltic states. These countries differ significantly in the scope of their fiscal decentralisation. Latvia, the Czech Republic and Poland seem to be most advanced in the process. In the conclusion of the study, a recommendation for a wider use of property taxes and the so-called "additions to state taxes" is put forward.
Subjects: 
public finance
fiscal decentralization
local self-government
fiscal autonomy
JEL: 
H70
H71
H77
Persistent Identifier of the first edition: 
Creative Commons License: 
https://creativecommons.org/licenses/by-nc-nd/3.0
Document Type: 
Article
Social Media Mentions:

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.