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Fiscal Autonomy And Efficiency: Reforms In The Former Soviet Union

Published in Budapest by Local Government and Public Reform Initiative in 2002

Series   LGI Studies
Languages   English
Issue   Budgeting, fiscal planning
ISSN   15864499.0
ISBN   9639419354
Pagination   135 pages

Fiscal decentralization comprises the financial aspects of devolution to regional and local government, and covers two interrelated issues. The first is the division of spending responsibilities and revenue sources between levels of government. The second is the amount of discretion given to regional and local governments to determine their expenditures and revenues (both in aggregate and detail). These combined dimensions have a significant impact on the reality of decentralization in its broader political and administrative sense. How much power and responsibility regional and local governments actually exercise depends on many factors. This volume combines studies of fiscal decentralization in four countries: Armenia, Georgia, Russia and Ukraine. It describes and compares their diverse approaches and experience in adjusting their public finance systems to the introduction of representative democracy in the lower tiers of government. It offers recommendations regarding spending responsibilities, local taxation, tax sharing, consumer changes, equalization, accountability, and fiscal decentralization.

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