Local fees are the revenue of communities. Communities can influence the height of this revenue. Local fees are modified the Act No. 565/1990 Coll., concerning local charges. Nowadays communities can get revenues from nine local fees. Community can make a decision which fees will use on its territory. In a theoretical part are described notions like fiscal federalism, its history, forms and fundamentals; fiscal decentralization, the revenue of communities and their dividing; local fees and other notions serving to introduce into existing problems. A practical part is focus on local fees. The point of the work is to find which local fees communities use, in which height, what is the percent occurrence of utilize of existing fees in the year 2007, which fees are saving most often, that fees produce the highest yields and how local fees develop. The object of the study is communities of South Bohemia region. They are segmented into five size groups. The study is completed by tables and graphs and relevant conclusions.

The objective of the diploma paper was to assess the role, structure and development of subsidies within the system of financing of municipalities of the Czech Republic after 1993; to find out how the public administration reform was reflected in the system of municipal financing and whether it supported a higher financial self-sufficiency. The analysis of subsidy development was carried by means of comparing the total amount of subsidies and own revenues in relation to the total revenue in the period 1994 - 2007. In addition, the analysis of subsidy structure and the analysis of average volume of subsidies per unit in the period 2001 - 2007 were used in order to reach the intended objective. The paper is focused in particular on the municipalities of South Bohemia Region. Out of the total number of 662 municipalities, a representative sample of 179 municipalities was selected where the analysis was performed. The analysis also included all municipalities of the Czech Republic with population higher than 40,001. The total number of municipalities in the representative sample amounted to 203. The municipalities were classified into eight size categories by population. The public self-administration reform resulted in the fact that revenues from shares and assigned taxes started to flow into the municipal budgets, which contributed to a higher financial and decision-making self-sufficiency of the municipalities. Despite the public administration reform, the volume of subsidies still represents a considerable portion of sources of regional budgets. By means of analysing the structure of subsidies, it was ascertained that the share of the claimed subsidies in the total revenues from subsidies was growing with the growing number of population and on the other hand, the share of subsidies that may not be claimed in the total revenues from subsidies has been declining with the growing population. By means of analysing an average volume of subsidies per unit, it was ascertained that the amount of provided claimed subsidies as well as subsidies that may not be claimed grows with the number of population. In the same time, a considerable variability in revenues from subsidies was ascertained within municipalities in individual size categories. On the contrary, the variability was declining with the growing population.

The diploma thesis deals with the issue of real estate taxation in Slovakia. The aim of the thesis is to explain how real estate taxation in Slovakia is taking place, how real estate tax has contributed to tax revenues and what changes occurred after the introduction of fiscal decentralization in the conditions of the Slovak Republic. Subsequently, the work focuses on the application of the property tax to the selected municipality. To achieve the goals, work is divided into four chapters. The first two chapters are devoted to public administration in Slovakia and fiscal decentralization. The third chapter focuses on the history of property tax in the world and in Slovakia. The last fourth chapter presents the impact of the real estate tax on the tax revenues of the capital Bratislava.

This diploma thesis analyzes the impact of the fiscal federalism policy on a municipality economy in the Czech Republic. The theoretical basics consist of a historical analysis of municipalities' legal status and mode of financing. That is followed by defining of a fiscal federalism model and a fiscal decentralization model, and by taxation and income analyses. Final part focuses on the income and expenditure analysis of municipalities in the period 2002-2010 and an overall evaluation.

This dissertation examines local governments’ efforts to promote economic development in Latin America. The research uses a mixed method to explore how cities make decisions to innovate, develop, and finance economic development programs. First, this study provides a comparative analysis of decentralization policies in Argentina and Mexico as a means to gain a better understanding of the degree of autonomy exercised by local governments. Then, it analyzes three local governments each within the province of Santa Fe, Argentina and the State of Guanajuato, Mexico. The principal hypothesis of this dissertation is that if local governments collect more own-source tax revenue, they are more likely to promote economic development and thus, in turn, promote growth for their region. By examining six cities, three of which are in Santa Fe—Rosario, Santa Fe (capital) and Rafaela—and three in Guanajuato—Leon, Guanajuato (capital) and San Miguel de Allende, this dissertation provides a better understanding of public finances and tax collection efforts of local governments in Latin America. Specific attention is paid to each city’s budget authority to raise new revenue and efforts to promote economic development. The research also includes a large statistical dataset of Mexico’s 2,454 municipalities and a regression analysis that evaluates local tax efforts on economic growth, controlling for population, territorial size, and the professional development. In order to generalize these results, the research tests these discoveries by using statistical data gathered from a survey administered to Latin American municipal officials. The dissertation demonstrates that cities, which experience greater fiscal autonomy measured by the collection of more own-source revenue, are better able to stimulate effective economic development programs, and ultimately, create jobs within their communities. The results are bolstered by a large number of interviews, which were conducted with over 100 finance specialists, municipal presidents, and local authorities. The dissertation also includes an in-depth literature review on fiscal federalism, decentralization, debt financing and local development. It concludes with a discussion of the findings of the study and applications for the practice of public administration.

El presente trabajo analiza el efecto de la descentralización fiscal sobre las disparidades regionales en el Perú. Para realizar el análisis se usa un panel de datos de los 24 departamentos más la provincia constitucional del Callao para el periodo del 2007 al 2018. El modelo es estimado por el método generalizado de momentos (GMM) bajo el estimador de Arellano-Bond y Arellano-Bover. Los resultados empíricos muestran la existencia de una relación inversa entre las variables bajo estudio, es decir la descentralización fiscal ayuda a reducir las disparidades regionales. Este resultado está acorde con el Teorema de Descentralización y el Teorema de Tiebout. Asimismo, las variables de control PBI per cápita y gasto público son significativas bajo las especificaciones estudiadas. Sin embargo, la introducción de la variable gobernabilidad como un proxy del nivel de institucional, no resulta significativa para explicar las disparidades regionales. / This paper analyzes the effect of fiscal decentralization on the regional disparities of Peru. For this, a data panel is constructed with the 24 departments and the constitutional province of Callao during the period from 2007 to 2018. The model is estimated using the Generalized Method of Moments (GMM) with the Arellano-Bond and Arellano-Bover estimator. The empirical results confirm the inverse relationship between variables studied. In other words, fiscal decentralization reduced regional disparities. This is supported by the Decentralization Theorem and the Tiebout Theorem. Moreover, the control variables of GDP per capita and public spending are significant. However, the introduction of the governance variable as a proxy for the institutional level is not significant to explain regional disparities. / Trabajo de investigación

The thesis explores the effect of fiscal decentralization on local governments budgeting and fiscal autonomy in selected transition countries of Central and Eastern Europe. The implications of legislative changes on local budgets and revenue authority are analyzed. Discrepancies between legal provisions and actual fiscal practices are identified on the basis of case studies of four countries: Bulgaria, Georgia, Hungary, and Lithuania. The study explores some specific approaches to dealing with local finances based on the respective countries' fiscal legislation. An attempt is made to evaluate local revenue authority based on both comparable statistical data and legal provisions of the selected countries. Following a comparative conceptual framework, the thesis reveals both unique and common patterns of budget policy and local revenue raising authority in each of the four countries. The results of the inquiry indicate that despite the greater fiscal authority and independence which local authorities gained during the transition, local governments in many CEE countries continue to operate within old centralized fiscal structures and budget policies. The right balance between the need for decentralization of governance and the ability and desire of local authorities to control and steer the local revenue policies is still to be found. / Master of Urban and Regional Planning

中國自1978年經濟開放改革以來，快速的經濟成長是有目共睹的，在這一系列的改革當中，財政地方分權化被視為一個重要的刺激要素，所以有相當多的文獻深入探討財政地方分權化與經濟成長之間的關係。然而，資訊化的社會增廣了人們對於不同偏好的需求，高度的經濟成長表現也不再是人民唯一追求的目標，取而代之的是希望擁有一個完善與永續的生活環境，也因此聯合國發展計畫署（UNDP）設計了一個衡量區域發展的綜合指標，冀望藉由此指標能更客觀且多元的評估國家或是區域的人類發展程度。 本篇文章之研究目的，即為探討中國的財政地方分權化對於區域人類發展的效果為何，因此利用中國6個年份的省市追蹤資料（panel data）來進行分析，並將財政地方分權化變數之平方項加入實證模型中，試圖探析中國的財政地方分權化，與區域人類發展是否存在非線性的關係。最後，本研究經由實證結果發現，財政地方分權化對於區域人類發展是有正面的幫助，然而這個助益會隨著分權程度的增加而消減，過了最適的臨界水準後甚至會有負向效果；也就是說，對於中國各省市而言，絕對財政中央集權化與完全財政地方分權化，對於區域人類發展皆會產生不良的影響。 最後本研究亦認為，並非高度的財政分權化即可為地方人類發展帶來最大的助益，若中央能適度的下放財政權限，以利於資源的有效分配，其對於整體的社會發展來說才是最大的幫助。而依目前現況，中國政府應當在不持續擴張地方財政權限下，加速提高低度發展省分的財政地方分權程度，以增進區域的人類發展並且改善不均等現象。 / Since China started the economical reform in 1978, the rapidly economic growth is extremely amazing. In the series of reform, the fiscal decentralization of region is viewed as an important factor. However, pursuing the economic growth will not be the only goal anymore now. Instead, people nowadays want to live in a sound environment. Thus, the United Nationals Developing Programme has designed a mixed index in order to measure the human development in nations or regions more objectively than before. The purpose of this study is to discuss what effects on human development will be when the fiscal decentralization of region is implemented in China. This study uses provincial-level panel data to analyze them, and finding that there is a positive causality but diminishing marginal returns. According to the results, for any provinces in China, whether the absolutely fiscal centralization or completely fiscal decentralization is implemented, there is no benefit for regional development. In conclusion, the high fiscal decentralization won’t benefit the people in the region the most. Thus, the best way for the overall social development is that the center government releases the fiscal power in an appropriate degree in China, so that the human development in the regions could be improved.

Viešojo sektoriaus ekonomikos magistro baigiamojo darbo tema yra aktuali, kadangi savivaldybių savarankiškumas daro įtaką tokiems procesams kaip: viešųjų gėrybių, paslaugų teikimas, socialinės apsaugos ir skurdo mažinimas, finansų sektoriaus vystymasis, makroekonominis stabilumas ir kt. Todėl kyla poreikis įvertinti ir išanalizuoti fiskalinės decentralizacijos lygį šalyje. Šio darbo problema – koks yra Lietuvos fiskalinės decentralizacijos lygis ir ar jis pakankamas Lietuvos valstybei. Darbo objektas – fiskalinė decentralizacija, o tikslas – įvertinti 2005–2009 m. fiskalinę decentralizaciją Lietuvoje. Šiam tikslui pasiekti buvo iškelti tokie uždaviniai: apibrėžti fiskalinės decentralizacijos sampratą; apžvelgti savivaldybių raidą bei fiskalinės decentralizacijos teisinį reglamentavimą Lietuvoje; atskleisti Lietuvos savivaldybių finansinę sistemą remiantis fiskalinės decentralizacijos dedamosiomis; išanalizuoti 2005–2009 m. fiskalinės decentralizacijos lygį Lietuvoje ir jį palyginti su Latvijos ir Estijos valstybėmis; pateikti išvadas ir siūlymus dėl fiskalinės decentralizacijos Lietuvoje. Buvo įrodyta hipotezė – 2005–2009 m. fiskalinės decentralizacijos lygis Lietuvoje yra nepakankamas. Rengiant magistro darbą buvo naudojami tokie mokslinio tyrimo metodai: mokslinės literatūros analizė, teisinių aktų analizė, statistinių duomenų analizė, sisteminė ir loginė analizė, lyginamoji ir sociologinių tyrimu analizė bei grafinis modeliavimas. Gauti tyrimo rezultatai parodė, kad... [toliau žr. visą tekstą] / This Public sector of economics master's work topic is relevant, because the autonomy of local government affects processes such as: offering of public goods, services, reduction of social protection and poverty, development of financial sector, stability of macroeconomic and others. For that reason the evaluation and analysis of the level of fiscal decentralization in the country is needed. The problem of this work – what is the level of fiscal decentralization in Lithuania and is it sufficient for Lithuania. The object of the work is fiscal decentralization and the purpose – to evaluate fiscal decentralization of 2005–2009 years in Lithuania. To achieve this purpose the following tasks are raised: to define the conception of fiscal decentralization; to review the development of local government and legal framework of fiscal decentralization in Lithuania; to discuss the local financial system based on components of fiscal decentralization; to analyze the level of fiscal decentralization of 2005–2009 years in Lithuania and compare with Latvia and Estonia; to present conclusions and suggestions for fiscal decentralization in Lithuania. The hypothesis has been proven – the level of fiscal decentralization of 2005–2009 years in Lithuania is insufficient. For preparation of this master‘s work such research methods was used: literature analysis, legislative analysis, statistical analysis, systematic and logical analysis, comparative and sociological analysis and also graphical... [to full text]

A promulgação da Constituição Federal em 1988 (CF88), principal marco legal da redemocratização brasileira, reestruturou o federalismo fiscal brasileiro e criou o Sistema Único de Saúde (SUS). O intuito da CF88 era compartilhar competências e autonomia entre as esferas de governo objetivando uma alocação mais eficiente e focalizada segundo as preferências dos agentes subnacionais. Entretanto, diversos trabalhos que estudaram os efeitos do federalismo evidenciam que a divisão de responsabilidades não foi associada adequadamente com a distribuição dos recursos, o que acabou pressionando a estrutura de gastos dos municípios, levando a uma deterioração na eficiência de produção e na qualidade dos serviços prestados. Embora tenha havido melhora nos indicadores gerais de saúde básica, ainda existem diversas falhas na estrutura de governança que devem ser analisadas e melhoradas. Considerando que a saúde é um bem social que gera externalidades positivas determinada em lei, e é função do Estado provê-lo com qualidade de modo efetivo e eficiente, analisar a eficiência do arranjo contratual federalista vinculado à saúde pública e avaliar o impacto da eficiência sobre a qualidade e desempenho das entidades é válido e necessário na discussão e formulação das políticas públicas. É nesse sentido que se propõe a utilização de um modelo de Análise Envoltória de Dados (DEA), aplicado para os municípios paulistas no nível de atenção básica para os anos de 2008, 2010 e 2012. Com os resultados de eficiência, numa segunda etapa, na tentativa de explicar os escores de eficiência gerados, buscou-se então associá-los com diversas variáveis exógenas que representam as características socioeconômicas, de infraestrutura e georreferenciais dos municípios. Em suma, os resultados evidenciaram que municípios mais ricos, populosos, mais socialmente desenvolvidos e com melhor infraestrutura também possuem maiores níveis de eficiência. Ademais, de forma geral, não se constatou um padrão espacial na distribuição dos resultados. / The promulgation of the Constitution in 1988 (CF88), the main legal framework of Brazilian democracy, restructured the Brazilian fiscal federalism and created the Unified Health System (SUS). The purpose of the CF88 was to share responsibilities and autonomy between spheres of government aiming at a more efficient allocation and focused according to the preferences of subnational actors. However, several studies regarding the effects of federalism show that the division of responsibilities was not properly associated with the distribution of resources, which ended up pressing the structure of expenditures of the municipalities, leading to a deterioration in production efficiency and quality of services provided. Although there has been improvement in the general indicators of basic health, there are still several flaws in the governance structure to be examined and improved. Whereas health is a social good that generates positive externalities determined by law, and is a function of the state provide you with quality effectively and efficiently, analyze the efficiency of the federalist contractual arrangement linked to public health and evaluate the impact of efficiency on the quality and performance of the entities is valid and necessary in the discussion and formulation of public policies. In this sense, proposes the use of a data envelopment analysis model (DEA) applied for counties in the primary care level for the years 2008, 2010 and 2012. The results of efficiency, in a second stage, in trying to explain the generated efficiency scores, it sought to then associate them with various exogenous variables representing the socio-economic characteristics, infrastructure and georreferenciais municipalities. In short, the results showed that the richest municipalities, populous, more socially developed and better infrastructure also have higher levels of efficiency. Moreover, in general, not found a spatial pattern in the distribution of results.