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Fiscal Decentralization and Municipal Budget Policy in Countries with Economies in Transition: Comparing Local Revenue Systems

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dc.contributor.authorGurova, Galina Ratchevaen
dc.contributor.committeechairZody, Richard E.en
dc.contributor.committeememberEdwards, Patricia K.en
dc.contributor.committeememberRidenour, Minnis E.en
dc.contributor.committeememberBohland, James R.en
dc.contributor.departmentUrban Affairs and Planningen
dc.date.accessioned2014-03-14T20:38:30Zen
dc.date.adate1999-05-26en
dc.date.available2014-03-14T20:38:30Zen
dc.date.issued1999-05-12en
dc.date.rdate2000-05-26en
dc.date.sdate1999-05-24en
dc.description.abstractThe 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.en
dc.description.degreeMaster of Urban and Regional Planningen
dc.identifier.otheretd-052499-121710en
dc.identifier.sourceurlhttp://scholar.lib.vt.edu/theses/available/etd-052499-121710/en
dc.identifier.urihttp://hdl.handle.net/10919/33207en
dc.publisherVirginia Techen
dc.relation.haspartthesis.pdfen
dc.rightsIn Copyrighten
dc.rights.urihttp://rightsstatements.org/vocab/InC/1.0/en
dc.subjectmunicipal budgetsen
dc.subjectlocal self-governmenten
dc.subjectfiscal decentralizationen
dc.subjectrevenue systemsen
dc.subjecttransition countriesen
dc.titleFiscal Decentralization and Municipal Budget Policy in Countries with Economies in Transition: Comparing Local Revenue Systemsen
dc.typeThesisen
thesis.degree.disciplineUrban Affairs and Planningen
thesis.degree.grantorVirginia Polytechnic Institute and State Universityen
thesis.degree.levelmastersen
thesis.degree.nameMaster of Urban and Regional Planningen

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