Fiscal Decentralization in the Czech and Slovak Republics: A Comparative Study of Moral Hazard

Bryson, Phillip J.; Cornia, Gary C.; Wheeler, Gloria E.

doi:10.1068/c0247

Cited by 10 publications

(9 citation statements)

References 11 publications

(8 reference statements)

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“…So even though the Czech municipalities have enjoyed significantly greater resources from transferred taxes and subsidies, they have not perceived themselves to be better endowed with funds for investments in capital facilities. An explicit comparison of the municipal and central government budgets of the two republics in the transition period shows that the Czech municipalities have enjoyed substantially greater revenues through transfers and subsidies than their less affluent Slovak counterparts (Bryson & Cornia 2003;Bryson et al 2004). …”

Section: Czech Republicmentioning

confidence: 98%

A Survey of Perspectives on Intergovernmental Relations: A Comparative Analysis of the Czech and Slovak Republics

Bryson

2009

Europe-Asia Studies

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The results of a survey of local government officials from the Slovak and Czech Republics taken in December of 2005 are presented and analysed. Attitudes about and perspectives on intergovernmental fiscal relations in the two republics are probed. Differences and similarities in Czech and Slovak views are established regarding some of the perceptions of local autonomy and the sufficiency of available funds; whether or not public services are supplied by the appropriate levels of government; the potential benefits of adopting a serious rather than a nominal property tax; and the flexibility of local budget planning in Czech and Slovak cities and towns. MANY OBSERVERS HAVE VIEWED THE PROCESS of economic transition as consisting largely of the privatisation of state-owned enterprises and the establishment of market relations in the countries involved. However, the transition of the public sector in countries once managed by central planning regimes has also been a very important and difficult part of that historic development. The public sector under central planning was highly centralised so that the ruling party could maintain a tight monopoly over the country's decision-making powers. Thus, among other changes, economic transition has required a process of fiscal decentralisation to restore some autonomy to local government. Bryson and Cornia (2000) have outlined the development and difficulties of the initial, somewhat lukewarm attempts of the Slovak and Czech Republics to pursue fiscal decentralisation. In reviewing the efforts of other transition states, the OECD (

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Section: Czech Republicmentioning

confidence: 98%

A Survey of Perspectives on Intergovernmental Relations: A Comparative Analysis of the Czech and Slovak Republics

Bryson

2009

Europe-Asia Studies

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“…Whilst floor area can be determined, as it is a matter of fact, accuracy remains an issue. More fundamentally, in developing and transitional countries, as elsewhere, larger properties are not necessarily more valuable than smaller ones and do not necessarily consume more services (Balas and Kovacs, 1999;Bryson and Cornia, 2000;Bryson et al, 2004). This therefore challenges the unmodified area based approach on both the benefit and ability to pay principles of taxation and in terms of both horiseontal and vertical equity.…”

Section: The Role Of Property Tax In the Developing Worldmentioning

confidence: 99%

An empirical analysis of simplified valuation approaches for residential property tax purposes

Davis

McCluskey

Grissom

et al. 2012

Property Management

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Purpose -This paper seeks to examine the potential for simplified market value and non market value based banded approaches to be utilised for residential property tax purposes. The broad aim is to ascertain whether relatively low complexity approaches to establishing a property tax base can perform adequately in comparison to established best practice -in essence whether there is evidence of equifinality (equivalent performance from approaches of substantially different complexity) between simpler and more complex approaches. Design/methodology/approach -The research comprises empirical analysis of a database of property sales and property attribute data drawn from a UK District Council area. Several simplified methods are used to create different tax base scenarios and the outflowing tax incidence is compared with that of using a complex, industry standard market value approach. The methods of comparison are regression and spline regression based models testing for tax inequity, drawn from the literature. The approach here differs from previous work in that it occurs at the actual tax bill level allowing the comparison of value, non-value and banded approaches. Findings -The findings of the research indicate that simplified approaches to establishing a property tax base can perform in a broadly similar fashion to more complex systems currently practiced in developed economies and therefore evidence of equifinality exists. Practical implications -The research provides useful tools to property tax policy makers and practitioners in developing and transitional economies in furthering their aspirations of embedding robust property taxes for the furtherance of socio-economic and political development and the general wellbeing of society and they are of value to property tax policy makers and to academics in the field. Originality/value -The paper provides evidence of the efficacy of simplified and banded approaches as an option for jurisdictions in developing and transitional economic circumstances or elsewhere in circumstances which mitigate against full scale appraisal of the property tax base to discrete market values. The approaches and techniques pioneered open up opportunities to carry out a range of new comparative analysis of tax base options.

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“…So even though the Czech municipalities have enjoyed significantly greater resources from transferred taxes and subsidies, they have not perceived themselves better endowed with funds for investments in capital facilities. An explicit comparison of the municipal and central government budgets of the two Republics in the transition period shows that the Czech municipalities have enjoyed substantially greater revenues through transfers and subsidies than their less affluent Slovak counterparts Cornia 2003, andWheeler 2004).…”

Section: Perceptions Of Local Autonomy and The Sufficiency Of The Funmentioning

confidence: 99%

A Survey of Perspectives on Intergovernmental Relations: A Comparative Analysis of the Czech and Slovak Republics

Bryson¹

2010

The Economics of Centralism and Local Autonomy

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The results of a survey of local government officials from the Slovak and Czech Republics taken in December of 2005 are presented and analyzed. Attitudes about and perspectives of intergovernmental fiscal relations in the two republics are probed. Differences and similarities in Czech and Slovak views are established regarding some of the perceptions of: local autonomy and the sufficiency of available funds; whether or not public services are supplied by the appropriate levels of government; the potential benefits of adopting a serious rather than a nominal property tax; and the flexibility of local budget planning in Czech and Slovak cities and towns.

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Fiscal Decentralization in the Czech and Slovak Republics: A Comparative Study of Moral Hazard

Cited by 10 publications

References 11 publications

A Survey of Perspectives on Intergovernmental Relations: A Comparative Analysis of the Czech and Slovak Republics

A Survey of Perspectives on Intergovernmental Relations: A Comparative Analysis of the Czech and Slovak Republics

An empirical analysis of simplified valuation approaches for residential property tax purposes

A Survey of Perspectives on Intergovernmental Relations: A Comparative Analysis of the Czech and Slovak Republics

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