Presentation of the lecture is placed HERE.

Abstract of the lecture

The lecture is divided into several steps. In the beginning we will revise brief history of the decentralisation in the CR, with the impact on the reform of territorial public administration and creation of regions. Then we will turn attention on municipality and its budget. We will examine structure of expenditure and revenue side of municipal budget and development of the tax revenue of the local level government in the years 1993-2000 and from 2001. At the end of the lecture we will solve some specific problems connected with Fiscal decentralisation in the Czech republic (eg. fiscal capacity of the regional budgets, development and specification of district authorities and their budgets, possible ways, how to amend the law of "Budgetary assignment of tax revenues", debt policy at the local level government, development of the capital revenues, Case Study: some possible criterions of the allocation of intergovernmental unconditional grants).

Students are supposed to present seminar work "Fiscal federalism in your country" and "EU legislature and its impact on the fiscal decentralization in your country".