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The view from city hall: Local perceptions of intergovernmental fiscal relations in the Czech Republic
Authors:Scott M Smith  Phillip J Bryson  Gary C Cornia
Institution:a Brigham Young University, United States
Abstract:This article analyzes perceptions of inter-governmental fiscal relations as held by local officials of the Czech Republic. The field study probes local perceptions of progress toward fiscal decentralization in the Czech Republic. A statistical analysis is based on a scaling of cities according to size and according to a generalized, multi-part measure of fiscal autonomy. This measure is effective in discriminating high and low autonomy cities by size, types of expenditures, and funding sources. Cities of diverse sizes are divided into groups reflecting perceptions of greater or lesser autonomy. The implications of the findings are discussed.
Keywords:Fiscal decentralization  Local fiscal autonomy  Economic transition  Property tax  Revenue autonomy  Profiling autonomy perceptions
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