20 years of independence and fiscal federalism in the Czech Republic: Where we have come and where are we headed?
|Year of publication||2013|
|Type||Article in Proceedings|
|Conference||X. ročník mezinárodní vědecké konference Veřejná ekonomika a správa 2013: Teoretické a praktické otázky veřejné ekonomiky a správy.|
|Keywords||Fiscal federalism, intergovernmental relations, selected tax revenues, Czech case|
|Description||During the last 20 years of Czech Republic independence has intergovernmental relations undergone diverse development phases and partial changes, so the overall appearance has been still changing. Within this paper we deal with the development of fiscal federalism within the mentioned period taken into the consideration also the determination of the administrative division of the sovereign territory and in the creation of the vertical structure of the public administration system, and there were divided the powers and responsibilities between the different stages of this structure, but also money primarily from tax revenues for individual budgets within this structure. This development and changes has contained herein number of conflicts of relevant interest groups in this country, where most of them seek greater powers, more personnel and more money in their budgets. So what overall direction and character has this 20 years development, or there is nothing like that? The aim of this paper is to identify and describe the development of fiscal federalism in the Czech Republic since its establishment in the form of independence in 1993 until nowadays 2013, primarily focusing to financial flow (selected tax revenues). The partial aim is to create a synthesis and to identify problems of the implementation and functioning of this system in the case of the Czech Republic for further research.|