Munich Personal RePEc Archive
Fiscal decentralization in Eastern Europe: a twenty-year perspective
Aristovnik, Aleksander
University of Ljubljana, Faculty of Administration, Slovenia
8 June 2012
Online at https://mpra.ub.uni-muenchen.de/42075/
MPRA Paper No. 42075, posted 20 Oct 2012 00:29 UTC
! "#$
% $
! #
! # & ! # ' !(
& # ) $
$ $ * %+
! % # , $
- $ .+)
/ $ -
%
, $
' -
$ % $ '
$
. $
% $
'
!
" # # $ $ " % &
" # # "
" '(' #
! " ! % )
" #
! # % !
" # " "
# " # " #
% ) #
# #
# %
) $ $ " *$$+ , "
# ! # " "
- ! % . #
# - # !
% / # 01
" # " # " "
# ! % & "
! " ! "
" # *2 3# ! / 4 5 11',%
6 ! " # "" # " *7 8 1119 :6/
11(,; " % / ! "
% ! " # #
" < # " <"
" " % !
" " # " # # *
! < ; # ,%
& $$+ " + $ " $ " 8 &
% ) $$+ 8 8 # + +! 2 " $
= # . >2 . / 2 2 2 "
%
?
# # " @ * 11', " " #
! $ $ " % 6
! ; # <"
" 9 # * < # " ,9 # 9
#% + " !
# ; * , # 9 * , "
# % ) # #
# < # " # ""
# # # "
" " # "
<" " #
# <" %
& " " # ! % ) < "
# ! "
"" % ? " !
$$+ % 0 " "
! # " ! $ $ "
# % & %
!" # #$" % & #$ " " #$ '# # & ("#& ")"
& ! #
& * 'AB, . # * 'A', * 'C , !
" " " #
" % ) # !
# " #
" " < # *4 # ''0,%
& " < " " # #
"" " "
*8 8 # 11 ,% . ! <" #
D E *& F 11?,%
# # G " *. 3 !
@H!- ! . : 11?,% / " " # #
0
" # "
# *& 'AB,% !
# ! " *& 'AB, #
# " " #
# " < ! *8 8
'(19 8 '(?9 & F 11?,% !
# " " # " *6 :
11B, # # " * ! % '''9 $
> ! 11 ,%
) ! <"
# " % < " " #
* 'C , # " #
! % . 7 / " * ''(, !
; * , # # 9 * ,
# # # 9 * ,
# <" # <" 9 * ,
# <" # <"
<" %* ). *I , <
+ & * 11C, "" " J G
% & # " $+6 * ''',
* " 8 K # 4 # 11B, # <
# #
# # # < " %,
& F * 111 11?, <" ! % &
- * 2 3# ! /
4 5 11'9 8 1 1,; <" % $
* " L # L * ''(, * 111, & * 11?, 6
% * 11A, : " * 1 1, 8 * 1 ,%
+ # ! ). " " J G
! % 2 * 110, <"
# % + - # #
M <" ! # #
# # # *8 11',%
, $ # & * 11C, " "" < <
! ). < "
*8 11',%
A
# # #
% # <" !
% & <"
! # " % &
! # %
& " # "
# # %
) " " !
" *@ 11',% ) " "
" J G
" % )
- #
" " % @ * 11', "
! < *.+), " G
# ! % & .+) % %
" # %
*. , " # G
# G <" ;
= , * ,
*(& " * #
# , # " <"
# # %
!.)# ;
= , * ,
" " <" #
% & <" #
# < # # *
# # ,%
B
) - * , * , " " <"
N # G " <" - * , "
<" - * ,% " <" "
# . .) % "
# G # G <"
" # G <" " <" % &
! < *.+), D " E
"" # # *@ 11',-;
= ∗ = ∗ *?,
) " " .+) # 11 #
<" # N " " % "
. .) " .+)
" < ! %
) A1O.+)0 11 J
! G J ! G 1O.+)OA1% /
! *.+)11, <"
# * 2 ! , " !
*.+)P 11, " <" #
* *(&1 , < " %
) < .+) " "" $$+ *
8 8 # + +! 2% $ = # .
. / 2 2 & , "
" $+6 % 6 #
* 8 = ! # ! ,% &
). G I *I ,%
-) 2 * .,
- * @ 11',% =
$$+
" $+6 * # 1 1, # % &
J G ! # " %
C
* " & # "."$ /)" & % & #$ " " #$ '# "$" " &
! " # #
$$+ % ) #
! " # # M
# # " * 11 ,% )
! " #
! #
# *2 3# ! /
I 11A,% = !
" " % % " <"
" " *6 : 11B,%
$$+ " " " !
# # $ " #
# # " " #
# %
& # ! #
# #
! " $$+ % ) # "
" " ! # " # #
# # " " # "
*6 : 11B,% & " $$+ "
# " ! % &
# ! # $$+ # "
" % # " " # # " *
2 / , - # ! " "
# " . .
8 * " ''C9 ! # = 11A9 / !! '''9 6
: 11B,% 2 #
! " #
* ,% "
$ " # " +!
(
2 " / = # % ) + .
" # " # !
% 6 " "
<" < ! *6 :
11B,%
0 " .+) % * %+
: ; & $$+ # ''?N 1 1
" % & " $+6 @ * 11',%
; ). *I , 1 9
) # $ $$+ " # "
# <"
# " % 8 # < ! #
% $ # .+)* # # AB%B AA%'
A % " " ''?N 1 1, # <
2 " 8 # * # # C%' ??%' " "
, * #% & % ,%17 $ $$+
1) # $+6 # < # !
$$+ * #% ,% # .+) $$+ 0 #
" $+6 * A19 #
" * P1%1 ,,% ) # ! <" # "
* % % $+6, # # * % % $$+ ,%
1 1 1
?1 01 A1 B1 C1 (1
6)
'
" # # !
# "" ! " # < #
" # <" ! % )
# # # " "
# % #
$ # - < #
" < #
* :6/ 11(,%
0 " . $ .) .+) % !3""4N 3 #
; ). *I , 1 9
# $ $$+
! " % + - ! "
" # %2 & # # !
2 * .+) # B %A, " ! %
" # 8 *B1%B%, # ! * #%
& % ,% = < " # ! "
2 = " #
# * P1%(0 ,%
1 1 1 ?1 01 A1 B1 C1 (1 '1 11
2 8
$ / . +! 2%
2
= # + 8 #
2%
. >2
) 6)
1
" "
< " " G " % ) * C%C%,
. * B%A, !
# %3) # " $ " &
#
* , # " #
% # #
# #
" * :6/ 11(,%
& *. , " *.),
# $ $ " # = #
# . .) ''?N 1 1 " " * & % #%
,% ) $$+ # # # <
# # %
# #
# " *6 : 11B,% < "
+! 2 " 2 " = # / J G
* " , # ?? 01 " % 4
= . = # " #
< # " " " # %
- # "
# " #
# <
# % ) " +
# $$+ #
+ " J G " !
3 7 " # @ * 11', * # ,
! ) * ''', 2 8 ! * ''(, * 11A,%
4: $$+ * # = # / , <
# 2 <
B1 " # " *6 : 11B,%
" % = # < " #
# # < %
#5$" . - !.+)# % 3""45 3
& #$
)6
7 8
& #$
)/ # "
7 8
& #$
" " #$ '#
"9
7 8 33*5 444 44 5 4 4
0B%0 B%' C%C % % C%C
8 CA%0 0(%' B1%B % % B1%B
8 # A % A%0 ??%' ?(%C ?1%
+ (B%1 A% ?B%1 01%A ? %(
+! 2% B %1 C% 01%( 01%' 01%(
$ C %0 0'%0 AB%B A(%C 0B%A
= # ??%0 ?'% ?C%B ?C%B ?A%?
B(%A ?(%( A % AC% 0(%
C1%( CC%' AA%' AA%' % %
. A %? 0% B%A % % B%A
. B1%B ?(%1 0C%B 0'% 0B%C
/ B %( 0 % 0'%C 0'%C % %
2 B %( '%? ?C%( ?A%( A0%?
2 C?%? A %B B %A (C%' B %'
B0% (%' ?0%( % % ?0%(
2% B0%' %B C%' (%B B%?
B?% B%C 01%0 01%1 01%C
A'%' 0 %( 0'%( AC%1 0(%0
/ 64 3 7 " 38 8 9 7 38 8
/ - 97 88 " 73 : 98 " 7 "
74 4 4 7 6 : 69 6 6 9
: ; Q " %
) .+) - * , * , *?, " ;
*(&P I % 2 I I %9
P I % & 9
P 8 #% + % I % & R I % & I I %9
% % N %
; ). *I , 1 9
I " # $ $ $ "
# " "
< *2 3# ! / 4 5 11',%
& % #% .) # # CC%' A %B
2 B%' % ) " "" #
# # * , G
! # ! " # -
" " #
* :6/ 11A,% = !
<" N # N #
" " # * <" , ! % )
2 " . #
! %
0 " * .+) % 3""4N 3
; ). *I , 1 9
#% ? .+) $$+ % ""
< !
*.+),% # # 111 + .
< # ! % 8 +!
) <" $$+ % )
. 2 2 " # "
*6 : 11B,% ) 8 # '1 " <" '''
*. + # % 111,% & = # / $
+! 2 " # # # <
*6 : 11B,%
1 A
?1
?A 01 0A A1 AA B1 BA C1
6)
+2 +L
&
.
42
?
2 " #
! " % : ! <
# $$+ " # #
" * < " 2 , * & % ,% #
# ! # % *
+ !" )/# % & #$ " " #$ '# ) : ; ! # !" '" % !" 5$
" &
: ! # % #
! # & * 'AB, . # * 'A',
* 'C , " # " #
" # % & #
! # J
! G ; # #
" ! # "
# " " # !
*& 'AB9 4 # ''0,% 7 J G !
# " " # %
# ! #
" " # " "
" % $ "
# "" " $ $
$ " # # " #
! % ) "" ""
! # # *2 3# ! / 4 5
11',% +
*: " " # * , "" # #
# * P1% ,% & #
6) " # " $ $ " # %
+& " " ! #
" - # # # " #
# - " */ G= ''A,%
0
. " # # " "
" J G %
/ * ''(, > ! * ''', & F * 111 11?, $ * 110, $ > !
* 11 , ) * 11A, $ " L * 11C, 8 * 11',
8 * 1 , " "% + #
" " # # # *
6 L ''(,% $ " # #
" " *$ > ! 11 , # "
*2 1109 2 3# ! / 4 5 11', # " *
6 1109 8 11B,%
0 " + % .+) ;+< %
: ; & # 11 N 1 1 " %
; ). *I , 1 9
) #% 0 " # .+) # # # "
" * 11 N 1 1, $$+% & #
# .+) # $$+ %
& " " " % )
* , $ $ " # 1%
" $$+ $ * P1% ?, "
$ * P1% (,% & ##
P %((?< R ?0%B'B 2S P 1%10B
1 1 1
?1 01 A1 B1 C1
1 0 B ( 1
6)
I6/ # * T,
ARM BLG
MAC SLK
SRB CRO HUN
SLO
BLR
CZ
RUS
MOL LIT UKR
ROM LAT EST POL
A
! " # "
% 2 3# ! / 4 5 * 11',
<" # "
" + $ $ " " <
" % )
! " - #
! " " "
" < # # *6
: 11B,% ) 8 * 1 , " # #
! # "" % &
<" !
# # $ $ " # % : "
" # * #% 0, #
" " " "
" %
7 ! ! "
- % . "
! # ! " 8 8 G
" * % 11? < ,% & "
" - % * 'C , $ * ''0, 2
* 11?, % * 11(, ! # # "
# # % * ''', = * '' , * ''(, U
L * 11 , + / * 1 1, !
<" " % :
# " " " ! %
B
0 " , % .+) - ! = ;+<#
%
: ; & # 11 N 1 1 " %
; ). *I , 1 9
" " ! !
" $$+ % $ > ! * 11 , <
# # " " !
''CN ''' " % ) #% A $$+
! # # <" # " *
* , 1%?B, ''?N 1 1 " % = #
$ $ $ $ " # % 7 $
< # * P 1% B, !
! # $ # "
* P1%B?,% ## U L * 11 , !
$ "
! # % + - <" "
# # %
. #
" ! " % , #
# " " "
,) . " ! $ # 1%A0 * $
P1%BC, .) " ! 1% B $
* $ P1%A?,%
P 1%11CA< R 1% C 2S P 1% (
1 1 1
?1 01 A1 B1 C1
1 A ?1 ?A 01 0A A1 AA
6)
/ <" * T I6/,
ARM
MAC BLG
SLK
CRO SRB
HUN SLO BLR
CZ RUS
MOL LIT
UKR ROM
LAT EST
POL
C
! # # % 7
" $ " # $
$ $ " # *" " -
# # " " !
" ,% = " " %
, $ &
. $ $ " " # "
"
! % " # !
! " " "
# "
# % & ! "
" # #
# "
" # " % 7 !
" + $ " $ "
8 &
% # " " "
" " ! "" #
# # " #
" % = !
" " $$+ % % "
<" " " %
) " " " "" # # !
* " @ * 11',, < # ! $$+
% + " !
" # % & "
# * # , ! * ! , # $
* $ $ " # , 2 * , # $ $
* 2 " , ''?N 1 1 " % " #
# ! # " $+6
# # * % % $$+ ,% = <"
(
# ! < * 6),
# % : !
! "
! " "
! % + - ! * #
! , " " # # %
. " " < ! # "
! $$+ % & "
! # % = # #
! <" # ""
% & $$+ " $
# " "
! % "
! $$+ # # ! #
# $ $ %
" # " #
" ! $ $ $ " # % :
" " "
%
'
"%" " "&
% # % ! U% 1 1% ) # 6 "
; + " $<" %.< > < ( ? 7%
% % " $% ''C% ! %@ A
$ *0,; 1 CN 1AB%
?% ! # .% @ =% U% 11A% 7 ! #V A
< ('*C,; ACN('%
6 U% I $% / % 11(% +
B C % . %
: 8 &% 1 1% ! " $+6
%< % 0A*?,; ?A N?C(%
B% 8 &% 1 % ! # ! " %
A < C; 0(ANA1B%
C% 8 &% % /% 11'% 6 ! $ I
$+6 + ; ) 2 "V% ().* > < ? 8 3%
(% 8 /% 4% 11B% $ I $+6
/&;D @ 8$ $ W %
'% 8 7% 1 % & " ! " #
$+6 ; "" %< % 0'; ? N0(%
1% + % / % 1 1% ! ! # ;
$ " " %< % 0?; C?N ('%
33 6 : $% 11B% & # ! %
% ( 0(; 11N ? %
% 6 =% =% % L % ''(% ! # ;
%A $0?; 00N AC%
?% $ 2% > ! % 11 % " ! %
< & > < ? 9 " 7 8 ; 7 # 6+%
36 $ U% ''0% ! ! # <
%< & > < ? 3498 7 8 %
3: $ .% 110%
C * %+ *6 " ,%
B% $ " 2% L $% 11C% 6 ! " %
A < "3* N ,; B N '1%
1
38 % /% 6 &% 110% . C %
* %+ * " " ,% / "" . #%
(% % /% 4 # I% ## +% % 11?% 6 ! <
! # ; $ # $ % (
> < 3 98%
'% = U% 8% '' % & % < . @ '; ??0N
?0B%
) % 11A% 6 ! # ; " %
A :8; 00'N0B %
% U U% L =% 11 % = ! ## #
# ! VA A ; C1N '?%
% 4 # U% ''0% 6 ; "
" " % ? + < * < 34 =
6 " 2 " %
?% . ! @ !- ! U% . : 2% 11?; !
# %> + $? ; A'CN B B%
0% . + # U% " &% $% ) % 111%E C %
% ; )6 * % % #
) 6 " , & ) %
A% . # 2% % 'A'% C % :
> ; . I = %
B% 7% $% ''?% ! " % ? -
A 67* ,; ?CN 0?%
C% 7% $% 'C %. % : > ; = 8 U %
(% / !! % '''% ! ; & %
A < C0* ,; 'CN ?'%
'% / % ''(% + C %
7 # 6+; 7 8 / %
?1% / G 2% ''A% & # ! % > E & * $
1* ,; 1 N 1%
? % 2 U% 110% + " ! ; #
%% < ?B*0,; 0( NA11%
? % 2 U% 11?% 2 # ; # # %
) * $AC; B'ANC '%
??% 2 3# ! / % I :% 11A% J G %
& ( ?'*0,; 01AN0 1%
?0% 2 3# ! / % 4 5 % 11'% ! #
+ $ $ " %; % 01*?,; ?(CN0 C%
?A% /% 11 % . + + % C & %
% < : 2 ) 6 "
I %
?B% $% ''(% ! # ! % >
+ $ ) 6 " 8 %
?C% $% '''% ! # ! % A
* ,; ?ACN?' %
49 & F % 111% . C
% F > V * "
" ,% 6)7 8 %
?'% & F % 11?% # # $+6
%. ( $ 0*?,; C?N C0%
01% & U% 11C% ! # % A
73* ,; B0NC1%
0 % & +% .% 'AB% " <" % A <
B0*A,; 0 BN0 0%
0 % :6/% 11A% . + C % (
E % % 8 2 # + %
0?% :6/% 11(% 6 ! $ " +) # % + < "
11( 6 I / 8 2 # + .
00% @ 6% =% 11A% 6 @ ; / ) # %
+ G > < :537 & 7
6 " $ %
0A% @ 6% =% 11'% @ ; %
A < 0*0,; ?''N0 '%
0B% 7 8 % 111% * + ) ! )# 7 # ; 7
8 %
0C% > ! % '''% & " ! "
: & < < " - 0N B
''' A N B1%
0(% L # &% L =% 11 % & # " #
" <" ; 7 "" + ) % %
& * ,; A(N( %