Fiscal decentralization of the visegrad group countries as a key factor of development
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Date
2022
Journal Title
Journal ISSN
Volume Title
Publisher
Research and Innovation Centre Pro-Akademia
Abstract
The article investigates the process of decentralization of public administration in the Visegrad Group countries.
The authors use the share of local budget revenues of Visegrad Group countries in GDP and the share of tax (own)
revenues in the revenues of local budgets of Visegrad Group countries, as main indicators. The research examines
the essence of fiscal decentralization and reforms of fiscal decentralization in Visegrad Four. It has been found that
the purpose of fiscal decentralization was to increase the financial independence of the municipalities,
but the local governments of the Visegrad Four countries still depend on the state budget and economic
development of a country. In general, process of fiscal decentralization still has the national particularities.
Description
Keywords
fiscal federalism, decentralization, Visegrad group countries, local governments’ expenditures and revenues
Citation
Fiscal decentralization of the visegrad group countries as a key factor of development / Andrii Buriachenko, Kateryna Levchenko, Nataliіa Spasiv, Alla Osipova // Acta Innovations. – 2022. – № 45. – P. 31–44.