A comparative analysis of the process of public sector transition from central planning to market democracy. It is the story of the difficulties and complexities of moving to a system of greater autonomy for the subnational governments of the Czech and Slovak Republics, including the future of fiscal policies after the global recession.

Autorentext

PHILLIP J. BRYSON is the Douglas and Effie Driggs Professor of Economics at the Marriott School, Brigham Young University, USA.

Inhalt
PART I: PROPERTY TAX AND FISCAL DECENTRALIZATION IN THE TWIN REPUBLICS: LAUNCHING THE TRANSFORMATION TO MARKET DEMOCRACY 'State Administration' vs. Self-Government in the Slovak and Czech Republics Taxes on Real Property in the Czech Republic Land and Building Taxes in the Republic of Slovakia Moral Hazard in Property Tax Administration Fiscal Decentralization in Economic Transformation PART II: SOURCES OF CZECH AND SLOVAK LOCAL REVENUES The Property Tax, Grants, and Other Sources of Local Revenues User Fees in Local Finance PART III: TOWARD THE END OF TRANSITION IN THE CZECH AND SLOVAK REPUBLICS: AN ASSESSMENT OF THE FISCAL DECENTRALIZATION EFFORT Local Budgeting in the Czech and Slovak Republics A Survey of Perspectives on Intergovernmental Relations Property Tax and Local Finance in the Czech Republic Today Slovakia's Surge: Decentralization in the New Fiscal System PART IV: FINANCIAL CRISIS AND GLOBAL RECESSION: THE IMPACT ON EUROPE, THE CZECH REPUBLIC AND THE SLOVAK REPUBLIC The Global Financial Crisis Subnational Finance Today and Tomorrow in the Czech Republic Subnational Finance Today and Tomorrow in the Slovak Republic