Fiscal design surveys across levels of government:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD
2002
|
| Schriftenreihe: | OECD tax policy studies
7 |
| Schlagworte: | |
| Online-Zugang: | Table of contents Inhaltsverzeichnis |
| Beschreibung: | 63 S. |
| ISBN: | 9264195351 |
Internformat
MARC
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| 650 | 4 | |a Taxation |z Estonia | |
| 650 | 4 | |a Taxation |z Hungary | |
| 650 | 4 | |a Taxation |z Latvia | |
| 650 | 4 | |a Taxation |z Lithuania | |
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Datensatz im Suchindex
| _version_ | 1804129831669989376 |
|---|---|
| adam_text | TABLE OF CONTENTS
1. Introduction Background 7
The structure of the publication 8
2. Fiscal Design Surveys Substantial and Methodological Framework 9
2.1. Fiscal Design across Levels of Government General policy issues 9
2.2. Specific design issues to address 10
2.3. Subnational finance statistics Levels of government 11
3. Subnational Government Finance Comparative Findings 19
3.1. Introduction 19
3.2. Profiles on subnational revenues 20
3.3. Profiles on tax and revenue autonomy of subnational governments 22
3.4. Summary of regional fiscal design in Latvia 25
3.5. Profiles on subnational expenditure 26
3.6. Further information on education and housing expenditures of subnational governments 26
4. The Balance between National Fiscal Targets and Subnational Financial Discretion 31
4.1. Introduction 31
4.2. The framework of government size and expenditure assignments 33
4.3. Evaluation of the subnational finance framework 35
4.4. Some comparative findings on the balance between local autonomy in financial decision making,
central control and fiscal discipline 41
4.5. Concluding remarks on the fiscal design surveys 43
Annex 1. Summary of Country Reports 45
Czech Republic 46
Estonia 49
Hungary 51
Latvia 54
Lithuania 58
Poland 62
Tables
2.1. Classification of grants 16
2.2. General framework for sector specific descriptions of local discretion in providing public services 18
3.1. Profile of subnational revenues: Composition by revenue source 21
3.2. Classification of local taxes by tax base (in %), 1999 22
3.3. Tax autonomy at the subnational government level: degrees of control given as percentages
out of all tax categories 23
3.4. Profile of grants to subnational governments (in%) 24
3.5. Local government 25
3.6. Current subnational expenditures by function, as a percentage of subnational government
expenditure (A) and as a share of consolidated general government expenditure
by expenditure issue (B) (1999) 27
4.1. The distribution of municipalities by size 33
Figure
4.1. Main elements in relation to the subnational government system 41 _LJ
© OECD 2002
|
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| geographic | Polen Tschechische Republik Ungarn |
| geographic_facet | Polen Tschechische Republik Ungarn |
| id | DE-604.BV016515320 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T19:11:23Z |
| institution | BVB |
| isbn | 9264195351 |
| language | English |
| lccn | 2002494385 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-010206107 |
| oclc_num | 49349242 |
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| owner | DE-19 DE-BY-UBM DE-M382 |
| owner_facet | DE-19 DE-BY-UBM DE-M382 |
| physical | 63 S. |
| publishDate | 2002 |
| publishDateSearch | 2002 |
| publishDateSort | 2002 |
| publisher | OECD |
| record_format | marc |
| series | OECD tax policy studies |
| series2 | OECD tax policy studies Taxation |
| spelling | Fiscal design surveys across levels of government Paris OECD 2002 63 S. txt rdacontent n rdamedia nc rdacarrier OECD tax policy studies 7 Taxation Taxation - Revenue Belastingpolitiek gtt Overheidsinstellingen gtt Steuer Intergovernmental tax relations Revenue sharing Taxation Czech Republic Taxation Estonia Taxation Hungary Taxation Latvia Taxation Lithuania Taxation OECD countries Taxation Poland Fiskalpolitik (DE-588)4071234-5 gnd rswk-swf Haushaltsplan (DE-588)4072349-5 gnd rswk-swf Polen Tschechische Republik Ungarn Haushaltsplan (DE-588)4072349-5 s Fiskalpolitik (DE-588)4071234-5 s 1\p DE-604 OECD tax policy studies 7 (DE-604)BV012878862 7 http://www.loc.gov/catdir/toc/fy034/2002494385.html Table of contents HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010206107&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Fiscal design surveys across levels of government OECD tax policy studies Taxation - Revenue Belastingpolitiek gtt Overheidsinstellingen gtt Steuer Intergovernmental tax relations Revenue sharing Taxation Czech Republic Taxation Estonia Taxation Hungary Taxation Latvia Taxation Lithuania Taxation OECD countries Taxation Poland Fiskalpolitik (DE-588)4071234-5 gnd Haushaltsplan (DE-588)4072349-5 gnd |
| subject_GND | (DE-588)4071234-5 (DE-588)4072349-5 |
| title | Fiscal design surveys across levels of government |
| title_auth | Fiscal design surveys across levels of government |
| title_exact_search | Fiscal design surveys across levels of government |
| title_full | Fiscal design surveys across levels of government |
| title_fullStr | Fiscal design surveys across levels of government |
| title_full_unstemmed | Fiscal design surveys across levels of government |
| title_short | Fiscal design surveys across levels of government |
| title_sort | fiscal design surveys across levels of government |
| topic | Taxation - Revenue Belastingpolitiek gtt Overheidsinstellingen gtt Steuer Intergovernmental tax relations Revenue sharing Taxation Czech Republic Taxation Estonia Taxation Hungary Taxation Latvia Taxation Lithuania Taxation OECD countries Taxation Poland Fiskalpolitik (DE-588)4071234-5 gnd Haushaltsplan (DE-588)4072349-5 gnd |
| topic_facet | Taxation - Revenue Belastingpolitiek Overheidsinstellingen Steuer Intergovernmental tax relations Revenue sharing Taxation Czech Republic Taxation Estonia Taxation Hungary Taxation Latvia Taxation Lithuania Taxation OECD countries Taxation Poland Fiskalpolitik Haushaltsplan Polen Tschechische Republik Ungarn |
| url | http://www.loc.gov/catdir/toc/fy034/2002494385.html http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010206107&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV012878862 |