Fiscal decentralization in transition economies: efficiency aspects and case study of Poland
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| Format: | Thesis Book |
| Language: | English |
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Berlin
dissertation.de
2008
|
| Series: | Dissertation.de
1487 |
| Subjects: | |
| Online Access: | Ausfuehrliche Beschreibung Inhaltsverzeichnis |
| Physical Description: | XXV, 214 S. graph. Darst. |
| ISBN: | 9783866243873 |
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| 100 | 1 | |a Ponterlitschek, Lars |e Verfasser |0 (DE-588)136277144 |4 aut | |
| 245 | 1 | 0 | |a Fiscal decentralization in transition economies |b efficiency aspects and case study of Poland |c vorgelegt von Lars Ponterlitschek |
| 264 | 1 | |a Berlin |b dissertation.de |c 2008 | |
| 300 | |a XXV, 214 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 1 | |a Dissertation.de |v 1487 | |
| 502 | |a Zugl.: Gießen, Univ., Diss., 2008 | ||
| 650 | 7 | |a Finanzausgleich |2 stw | |
| 650 | 7 | |a Finanzföderalismus |2 stw | |
| 650 | 7 | |a Polen |2 stw | |
| 650 | 7 | |a Verteilungswirkung |2 stw | |
| 650 | 7 | |a Wirkungsanalyse |2 stw | |
| 650 | 7 | |a Wirtschaftliche Effizienz |2 stw | |
| 650 | 7 | |a Öffentlicher Sektor |2 stw | |
| 650 | 7 | |a Übergangswirtschaft |2 stw | |
| 650 | 0 | 7 | |a Fiskalföderalismus |0 (DE-588)4796372-4 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Wirtschaftssystem |0 (DE-588)4117663-7 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Systemtransformation |0 (DE-588)4060633-8 |2 gnd |9 rswk-swf |
| 651 | 4 | |a Polen - Wirtschaftssystem - Systemtransformation - Fiskalföderalismus | |
| 651 | 7 | |a Polen |0 (DE-588)4046496-9 |2 gnd |9 rswk-swf | |
| 655 | 7 | |0 (DE-588)4113937-9 |a Hochschulschrift |2 gnd-content | |
| 689 | 0 | 0 | |a Polen |0 (DE-588)4046496-9 |D g |
| 689 | 0 | 1 | |a Wirtschaftssystem |0 (DE-588)4117663-7 |D s |
| 689 | 0 | 2 | |a Systemtransformation |0 (DE-588)4060633-8 |D s |
| 689 | 0 | 3 | |a Fiskalföderalismus |0 (DE-588)4796372-4 |D s |
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| _version_ | 1804138140974186496 |
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| adam_text | Table of Contents
List of Figures
.......................................................................................................VIII
List of Tables
.........................................................................................................
XI
List of Abbreviations, Acronyms, and Symbols
........................................................XIV
CONTENTS
Introduction
...........................................................................................................1
PART I Theoretical Basis
A The theory of fiscal federalism
.......................................................3
A.1 Introduction
........................................................................................3
A.2 What does .fiscal federalism mean?
.................................................4
A.3 Task and expenditure assignment in a decentralized system
............6
A.3.1 The allocation function of government
...............................................7
A.3.
1.1
Collecting information about local preferences and costs
..................8
A.3.1.2 The Tiebout model
...........................................................................14
A.3.2 The distribution function of government
...........................................17
A.3.3 The stabilization function of government
..........................................20
A.4 Revenue assignment in a decentralized system
..............................22
A.4.1 Basic principles of revenue raising in a decentralized system
.........22
A.4.2 The allocation of taxing powers among different levels of
government
-
the tax assignment problem
......................................23
A.4.2.1 Fees and user charges
....................................................................26
A.4.2J2 Property taxes
..................................................................................27
n
Table of
Contenis
Personal income taxes
....................................................................27
Payroll taxes
....................................................................................29
Excise taxes
....................................................................................29
General sales taxes
.........................................................................30
Business taxes
................................................................................32
Effects of
subnational
taxation
.........................................................32
Horizontal fiscal externalities
...........................................................33
Tax exporting
...................................................................................34
Tax competition
...............................................................................35
Verticai
fiscal externalities
...............................................................37
Theory and use of intergovernmental grants
...................................39
Justifications for intergovernmental transfers
..................................39
Types of grants
................................................................................41
Conditional matching grants
............................................................41
Conditional non-matching grants
.....................................................44
Unconditional grants
........................................................................45
The impact of intergovernmental transfers
......................................46
Internalizaron
of benefit spillovers and horizontal fiscal
externalities
............................................... 47
Establishing vertical fiscal balance
..................................................49
Establishing horizontal fiscal balance
..............................................50
Fiscal decentralization in transition economies
-
specific
requirements
.................................................................................53
Introduction
................................... 53
Forms of government
....................... 54
Problems and requirements concerning the expenditure
assignment in transition economies
................. .......56
A.4.2.3
A.4.2.4
A.4.2.5
A.4.2.6
A.4.2.7
A.4.3
A.4.3.1
A.4.3.1.1
A.4.3.
1.2
A.4.3.2
A.5
A.5.1
A.5.2
A.5.2.1
A.5.2.2
A.5.2.3
A.5.3
A.5.3.1
A.5.3.2
A.5.3.3
В
B.1
B.2
B.3
Table
of Contents
В.3.1
General background
.........................................................................57
B.3.2 Problems of expenditure assignment in transition economies
.........58
B.3.3 Requirements for expenditure assignment in transition
economies
........................................................................................61
B.4 Problems and requirements concerning the revenue assignment
in transition economies
....................................................................63
B.4.1 General background
.........................................................................63
B.4.2 Tax sharing
......................................................................................64
B.4.3 Problems of the property tax as the typical local tax
........................65
B.4,4 Fees and user charges
....................................................................66
B.4.5 Revenue autonomy
..........................................................................66
B.5 Problems and requirements concerning the transfer system in
transition economies
........................................................................69
B.5.1 General background
.........................................................................69
B.5.2 The relevance of grants in transition economies
..............................70
B.5.3 Managing fiscal imbalances and spillovers in transition
economies
........................................................................................73
PART II Empirical Analyses
С
The impact of fiscal decentralization on public sector
efficiency
........................................................................................76
C.1 Relationship between fiscal decentralization and economic
growth
..............................................................................................76
C.2 Review of empirical literature on fiscal decentralization and
economic growth
..............................................................................77
C.3 Theoretical framework
......................................................................81
C.4 Methodology and model
...................................................................82
C.5 Estimation results
.............................................................................87
IV
Table
of Contents
C.6 Evaluation and conclusion
...............................................................89
D
Implementation and distributional aspects of fiscal
decentralization
-
Case study of Poland
.....................................91
D.1 Expenditure assignment in Poland
..................................................91
D.1
.1
Legal framework
..............................................................................92
D.1
.1.1
Changes in Poland s territorial structure as a basis for
decentralization
...............................................................................92
D.1.
1.2
Composition of the general government
..........................................94
D.1
.2
Empirical analysis
............................................................................97
D.1
.2.1
Reforms of expenditure assignments
..............................................97
D.1
.2.1.1
Decentralization of public tasks to local governments
.....................97
D.1.
2.1.2
Changes in the state budget expenditures
....................................103
D.
1.2.2
Current expenditure assignment in Poland
....................................104
D.1.3 Evaluation
......................................................................................112
D.1
.3.1
Problems of the current expenditure assignment system
..............112
D.1.
3.2
Reform proposals for the expenditure assignment
........................115
D.2 Revenue assignment
.....................................................................116
D.2.1 Legal framework
............................................................................118
D.2.1.1 Original revenues
..........................................................................118
D.2.1.
1.1
Central government s tax revenues
...............................................119
D.2.1.
1.1.1
Indirect taxes
.................................................................................119
D.2.1.
1.1.2
Income taxes
.................................................................................121
D.2.1.
1.2
Tax sharing arrangements
.............................................................122
D.2.1.
1.3
Local taxes
....................................................................................124
D.2.1.1
.3.1
The tax on real estate
....................................................................125
D.2.1.
1.3.2
The agricultural tax
........................................................................126
D.2.1.
1.3.3
The tax on means of transport
.......................................................126
Table
of Contents
D.2.1.
1.3.4
Other taxes
....................................................................................126
D.2.1.
1.3.5
Local charges and fees
..................................................................127
D.2.1.
1.4
Tax policies at the local level
.........................................................127
D.2.1.
2
Intergovernmental transfers
...........................................................129
D.2.1.
2.1
Unconditional grants
......................................................................129
D.2.1.
2.1.1
The educational part of the unconditional grants
...........................130
D.2.1.2.1.2 The equalizing part of the unconditional grants
..............................132
D.2.1.
2.1.2.1
Equalizing part for gminas
..............................................................132
D.2.1.
2.1.2.2
Equalizing part for poviats
..............................................................134
D.2.1
.2.1.2.3
Equalizing part for voivodships
......................................................137
D.2.1.
2.1.3
The balancing part of the unconditional grants
..............................139
D.2.1.
2.1.4
The regional part of the unconditional grants
.................................139
D.2.1
.2.1.5
Transfers from the local governments to the state budget
.............140
D.2.1
.2.1.5.1
Transfers to the state budget from gminas
.....................................141
D.2.1
.2.1.5.2
Transfers to the state budget from poviats
.....................................142
D.2.1
.2.1.5.3
Transfers to the state budget from voivodships
.............................142
D.2.1.
2.2
Conditional grants
..........................................................................143
D.2.2 Empirical analysis
..........................................................................145
D.2.2.1 Distribution of revenues on the local government level
..................146
D.2.2.1.1 Revenues of the whole local government level
..............................146
D.2.2.1.
1.1
Total revenues
...............................................................................146
D.2.2.1
.1.2
Tax revenues and revenues from fees
...........................................149
D.2.2.1
.1.3
Revenues from vertical transfers
...................................................150
D.2.2.1.
2
Revenues of gminas
......................................................................151
D.2.2.1
.2.1
Total revenues
...............................................................................151
D.2.2.1
.2.2
Tax revenues and revenues from fees (own revenues)
.................153
D.2.2.1.
2.3
Revenues from vertical transfers
...................................................153
VI
D.2.2.1.3
D.2.2.1.3.1
D.2.2.1.3.2
D.2.2.1.3.3
D.2.2.1.4
D.2.2.1.4.1
D.2.2.1.4,2
D.2.2.1.5
D.2.2.1.5.1
D.2.2.1.5.2
D.2.2.2
D.2.2.2.1
D.2.2.2.2
D.2.2.2.3
D.2.2.2.4
D.2.2.2.5
D.2.2.3
D.2.2.3.1
D.2.2.3.2
D.2.2.3.3
D.2.2.3.4
D.2.2.3.5
D.2.3
D.2.3.1
D.2.3.1.1
D.2.3.1
.2
D.2.3.2
Table of Contents
Revenues of cities with poviat status
.............................................155
Total revenues
...............................................................................1
Tax revenues and revenues from fees
..........................................156
Revenues from vertical transfers
...................................................
157
Revenues of poviats
......................................................................159
Total revenues
...............................................................................159
Revenues from vertical transfers
...................................................160
Revenues of voivodships
...............................................................162
Total revenues
...............................................................................162
Revenues from vertical transfers
...................................................163
Analysis of income disparities and redistributional effects of the
intergovernmental transfer system at the local level
......................165
Transfers from the local governments to the state budget
.............165
Disparities and redistribution at the
gmina
level
............................166
Disparities and redistribution at the poviat level
............................175
Disparities and redistribution at the voivodship level
.....................182
Conclusion
.....................................................................................187
Do successful local governments leave the others behind?
..........189
Gminas
..........................................................................................189
Cities with poviat status
.................................................................191
Poviats
...........................................................................................192
Voivodships
...................................................................................193
Conclusion
.....................................................................................195
Evaluation
...................................................................................195
Tax assignment
.............................................................................195
Problems of the current tax assignment system
............................195
Reform proposals for the tax assignment system
..........................197
Transfer system
..........................................
^дЗ
Table
of Contents
VII
D.2.3.2.1 Problems of the current transfer system
........................................199
D.2.3.2.1.1 Conditional grants
..........................................................................199
D.2.3.2.1.
2
Unconditional grants
......................................................................199
D.2.3.2.2 Reform proposals for the transfer system
......................................202
D.2.3.2.2.1 Conditional grants
..........................................................................202
D.2.3.2.2.2 Unconditional grants
......................................................................203
D.2.3.2.2.2.1 Types of transfer formulas
.............................................................205
D.2.3.2.2.2.2 Measuring fiscal need and capacity
...............................................207
D.2.3.2.2.2.3 Influence of equalization transfers on local tax effort
.....................211
E
Conclusion
.....................................................................................213
Bibliography
.......................................................................................................XVI
|
| adam_txt |
Table of Contents
List of Figures
.VIII
List of Tables
.
XI
List of Abbreviations, Acronyms, and Symbols
.XIV
CONTENTS
Introduction
.1
PART I Theoretical Basis
A The theory of fiscal federalism
.3
A.1 Introduction
.3
A.2 What does .fiscal federalism" mean?
.4
A.3 Task and expenditure assignment in a decentralized system
.6
A.3.1 The allocation function of government
.7
A.3.
1.1
Collecting information about local preferences and costs
.8
A.3.1.2 The Tiebout model
.14
A.3.2 The distribution function of government
.17
A.3.3 The stabilization function of government
.20
A.4 Revenue assignment in a decentralized system
.22
A.4.1 Basic principles of revenue raising in a decentralized system
.22
A.4.2 The allocation of taxing powers among different levels of
government
-
the tax assignment problem
.23
A.4.2.1 Fees and user charges
.26
A.4.2J2 Property taxes
.27
n
Table of
Contenis
Personal income taxes
.27
Payroll taxes
.29
Excise taxes
.29
General sales taxes
.30
Business taxes
.32
Effects of
subnational
taxation
.32
Horizontal fiscal externalities
.33
Tax exporting
.34
Tax competition
.35
Verticai
fiscal externalities
.37
Theory and use of intergovernmental grants
.39
Justifications for intergovernmental transfers
.39
Types of grants
.41
Conditional matching grants
.41
Conditional non-matching grants
.44
Unconditional grants
.45
The impact of intergovernmental transfers
.46
Internalizaron
of benefit spillovers and horizontal fiscal
externalities
. 47
Establishing vertical fiscal balance
.49
Establishing horizontal fiscal balance
.50
Fiscal decentralization in transition economies
-
specific
requirements
.53
Introduction
. 53
Forms of government
. 54
Problems and requirements concerning the expenditure
assignment in transition economies
. .56
A.4.2.3
A.4.2.4
A.4.2.5
A.4.2.6
A.4.2.7
A.4.3
A.4.3.1
A.4.3.1.1
A.4.3.
1.2
A.4.3.2
A.5
A.5.1
A.5.2
A.5.2.1
A.5.2.2
A.5.2.3
A.5.3
A.5.3.1
A.5.3.2
A.5.3.3
В
B.1
B.2
B.3
Table
of Contents
В.3.1
General background
.57
B.3.2 Problems of expenditure assignment in transition economies
.58
B.3.3 Requirements for expenditure assignment in transition
economies
.61
B.4 Problems and requirements concerning the revenue assignment
in transition economies
.63
B.4.1 General background
.63
B.4.2 Tax sharing
.64
B.4.3 Problems of the property tax as the typical local tax
.65
B.4,4 Fees and user charges
.66
B.4.5 Revenue autonomy
.66
B.5 Problems and requirements concerning the transfer system in
transition economies
.69
B.5.1 General background
.69
B.5.2 The relevance of grants in transition economies
.70
B.5.3 Managing fiscal imbalances and spillovers in transition
economies
.73
PART II Empirical Analyses
С
The impact of fiscal decentralization on public sector
efficiency
.76
C.1 Relationship between fiscal decentralization and economic
growth
.76
C.2 Review of empirical literature on fiscal decentralization and
economic growth
.77
C.3 Theoretical framework
.81
C.4 Methodology and model
.82
C.5 Estimation results
.87
IV
Table
of Contents
C.6 Evaluation and conclusion
.89
D
Implementation and distributional aspects of fiscal
decentralization
-
Case study of Poland
.91
D.1 Expenditure assignment in Poland
.91
D.1
.1
Legal framework
.92
D.1
.1.1
Changes in Poland's territorial structure as a basis for
decentralization
.92
D.1.
1.2
Composition of the general government
.94
D.1
.2
Empirical analysis
.97
D.1
.2.1
Reforms of expenditure assignments
.97
D.1
.2.1.1
Decentralization of public tasks to local governments
.97
D.1.
2.1.2
Changes in the state budget expenditures
.103
D.
1.2.2
Current expenditure assignment in Poland
.104
D.1.3 Evaluation
.112
D.1
.3.1
Problems of the current expenditure assignment system
.112
D.1.
3.2
Reform proposals for the expenditure assignment
.115
D.2 Revenue assignment
.116
D.2.1 Legal framework
.118
D.2.1.1 Original revenues
.118
D.2.1.
1.1
Central government's tax revenues
.119
D.2.1.
1.1.1
Indirect taxes
.119
D.2.1.
1.1.2
Income taxes
.121
D.2.1.
1.2
Tax sharing arrangements
.122
D.2.1.
1.3
Local taxes
.124
D.2.1.1
.3.1
The tax on real estate
.125
D.2.1.
1.3.2
The agricultural tax
.126
D.2.1.
1.3.3
The tax on means of transport
.126
Table
of Contents
D.2.1.
1.3.4
Other taxes
.126
D.2.1.
1.3.5
Local charges and fees
.127
D.2.1.
1.4
Tax policies at the local level
.127
D.2.1.
2
Intergovernmental transfers
.129
D.2.1.
2.1
Unconditional grants
.129
D.2.1.
2.1.1
The educational part of the unconditional grants
.130
D.2.1.2.1.2 The equalizing part of the unconditional grants
.132
D.2.1.
2.1.2.1
Equalizing part for gminas
.132
D.2.1.
2.1.2.2
Equalizing part for poviats
.134
D.2.1
.2.1.2.3
Equalizing part for voivodships
.137
D.2.1.
2.1.3
The balancing part of the unconditional grants
.139
D.2.1.
2.1.4
The regional part of the unconditional grants
.139
D.2.1
.2.1.5
Transfers from the local governments to the state budget
.140
D.2.1
.2.1.5.1
Transfers to the state budget from gminas
.141
D.2.1
.2.1.5.2
Transfers to the state budget from poviats
.142
D.2.1
.2.1.5.3
Transfers to the state budget from voivodships
.142
D.2.1.
2.2
Conditional grants
.143
D.2.2 Empirical analysis
.145
D.2.2.1 Distribution of revenues on the local government level
.146
D.2.2.1.1 Revenues of the whole local government level
.146
D.2.2.1.
1.1
Total revenues
.146
D.2.2.1
.1.2
Tax revenues and revenues from fees
.149
D.2.2.1
.1.3
Revenues from vertical transfers
.150
D.2.2.1.
2
Revenues of gminas
.151
D.2.2.1
.2.1
Total revenues
.151
D.2.2.1
.2.2
Tax revenues and revenues from fees (own revenues)
.153
D.2.2.1.
2.3
Revenues from vertical transfers
.153
VI
D.2.2.1.3
D.2.2.1.3.1
D.2.2.1.3.2
D.2.2.1.3.3
D.2.2.1.4
D.2.2.1.4.1
D.2.2.1.4,2
D.2.2.1.5
D.2.2.1.5.1
D.2.2.1.5.2
D.2.2.2
D.2.2.2.1
D.2.2.2.2
D.2.2.2.3
D.2.2.2.4
D.2.2.2.5
D.2.2.3
D.2.2.3.1
D.2.2.3.2
D.2.2.3.3
D.2.2.3.4
D.2.2.3.5
D.2.3
D.2.3.1
D.2.3.1.1
D.2.3.1
.2
D.2.3.2
Table of Contents
Revenues of cities with poviat status
.155
Total revenues
.1"
Tax revenues and revenues from fees
.156
Revenues from vertical transfers
.
157
Revenues of poviats
.159
Total revenues
.159
Revenues from vertical transfers
.160
Revenues of voivodships
.162
Total revenues
.162
Revenues from vertical transfers
.163
Analysis of income disparities and redistributional effects of the
intergovernmental transfer system at the local level
.165
Transfers from the local governments to the state budget
.165
Disparities and redistribution at the
gmina
level
.166
Disparities and redistribution at the poviat level
.175
Disparities and redistribution at the voivodship level
.182
Conclusion
.187
Do successful local governments leave the others behind?
.189
Gminas
.189
Cities with poviat status
.191
Poviats
.192
Voivodships
.193
Conclusion
.195
Evaluation
.195
Tax assignment
.195
Problems of the current tax assignment system
.195
Reform proposals for the tax assignment system
.197
Transfer system
.
^дЗ
Table
of Contents
VII
D.2.3.2.1 Problems of the current transfer system
.199
D.2.3.2.1.1 Conditional grants
.199
D.2.3.2.1.
2
Unconditional grants
.199
D.2.3.2.2 Reform proposals for the transfer system
.202
D.2.3.2.2.1 Conditional grants
.202
D.2.3.2.2.2 Unconditional grants
.203
D.2.3.2.2.2.1 Types of transfer formulas
.205
D.2.3.2.2.2.2 Measuring fiscal need and capacity
.207
D.2.3.2.2.2.3 Influence of equalization transfers on local tax effort
.211
E
Conclusion
.213
Bibliography
.XVI |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
| author | Ponterlitschek, Lars |
| author_GND | (DE-588)136277144 |
| author_facet | Ponterlitschek, Lars |
| author_role | aut |
| author_sort | Ponterlitschek, Lars |
| author_variant | l p lp |
| building | Verbundindex |
| bvnumber | BV023536322 |
| classification_rvk | QL 250 QL 270 |
| ctrlnum | (OCoLC)316222789 (DE-599)DNB990430685 |
| dewey-full | 336.18509438 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.18509438 |
| dewey-search | 336.18509438 |
| dewey-sort | 3336.18509438 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| format | Thesis Book |
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| geographic_facet | Polen - Wirtschaftssystem - Systemtransformation - Fiskalföderalismus Polen |
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| illustrated | Illustrated |
| index_date | 2024-07-02T22:30:14Z |
| indexdate | 2024-07-09T21:23:28Z |
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| language | English |
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| spelling | Ponterlitschek, Lars Verfasser (DE-588)136277144 aut Fiscal decentralization in transition economies efficiency aspects and case study of Poland vorgelegt von Lars Ponterlitschek Berlin dissertation.de 2008 XXV, 214 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Dissertation.de 1487 Zugl.: Gießen, Univ., Diss., 2008 Finanzausgleich stw Finanzföderalismus stw Polen stw Verteilungswirkung stw Wirkungsanalyse stw Wirtschaftliche Effizienz stw Öffentlicher Sektor stw Übergangswirtschaft stw Fiskalföderalismus (DE-588)4796372-4 gnd rswk-swf Wirtschaftssystem (DE-588)4117663-7 gnd rswk-swf Systemtransformation (DE-588)4060633-8 gnd rswk-swf Polen - Wirtschaftssystem - Systemtransformation - Fiskalföderalismus Polen (DE-588)4046496-9 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Polen (DE-588)4046496-9 g Wirtschaftssystem (DE-588)4117663-7 s Systemtransformation (DE-588)4060633-8 s Fiskalföderalismus (DE-588)4796372-4 s DE-604 Dissertation.de 1487 (DE-604)BV021464926 1487 text/html http://www.dissertation.de/buch.php3?buch=5636 Ausfuehrliche Beschreibung Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016824930&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Ponterlitschek, Lars Fiscal decentralization in transition economies efficiency aspects and case study of Poland Dissertation.de Finanzausgleich stw Finanzföderalismus stw Polen stw Verteilungswirkung stw Wirkungsanalyse stw Wirtschaftliche Effizienz stw Öffentlicher Sektor stw Übergangswirtschaft stw Fiskalföderalismus (DE-588)4796372-4 gnd Wirtschaftssystem (DE-588)4117663-7 gnd Systemtransformation (DE-588)4060633-8 gnd |
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| title | Fiscal decentralization in transition economies efficiency aspects and case study of Poland |
| title_auth | Fiscal decentralization in transition economies efficiency aspects and case study of Poland |
| title_exact_search | Fiscal decentralization in transition economies efficiency aspects and case study of Poland |
| title_exact_search_txtP | Fiscal decentralization in transition economies efficiency aspects and case study of Poland |
| title_full | Fiscal decentralization in transition economies efficiency aspects and case study of Poland vorgelegt von Lars Ponterlitschek |
| title_fullStr | Fiscal decentralization in transition economies efficiency aspects and case study of Poland vorgelegt von Lars Ponterlitschek |
| title_full_unstemmed | Fiscal decentralization in transition economies efficiency aspects and case study of Poland vorgelegt von Lars Ponterlitschek |
| title_short | Fiscal decentralization in transition economies |
| title_sort | fiscal decentralization in transition economies efficiency aspects and case study of poland |
| title_sub | efficiency aspects and case study of Poland |
| topic | Finanzausgleich stw Finanzföderalismus stw Polen stw Verteilungswirkung stw Wirkungsanalyse stw Wirtschaftliche Effizienz stw Öffentlicher Sektor stw Übergangswirtschaft stw Fiskalföderalismus (DE-588)4796372-4 gnd Wirtschaftssystem (DE-588)4117663-7 gnd Systemtransformation (DE-588)4060633-8 gnd |
| topic_facet | Finanzausgleich Finanzföderalismus Polen Verteilungswirkung Wirkungsanalyse Wirtschaftliche Effizienz Öffentlicher Sektor Übergangswirtschaft Fiskalföderalismus Wirtschaftssystem Systemtransformation Polen - Wirtschaftssystem - Systemtransformation - Fiskalföderalismus Hochschulschrift |
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| volume_link | (DE-604)BV021464926 |
| work_keys_str_mv | AT ponterlitscheklars fiscaldecentralizationintransitioneconomiesefficiencyaspectsandcasestudyofpoland |