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The relationship between different levels of government is one that is continually under review. Policy-makers ensure the expenditure and revenue functions of each tier of government with a view to balancing efficiency, equity and democratic considerations. Over the last decade, the tendency in a number of countries has been to decentralise both expenditure and revenue functions to lower levels of government. Greater autonomy in raising revenues has been given to intermediate and local levels of government. Setting up of local fiscal systems and intergovernmental financial relations involves multiple and often conflicting economic and political objectives. Practically, it is one of the most complex reform processes in the area of public finance and one that is permanently on the political agenda of both OECD countries and economies in transition. Yet there is no international, comparative set of information available to support this process. The international comparable statistics on revenue of local autonomy and the design of national fiscal control are either lacking or insufficient. This study summarises the overall substantial and methodological framework of a project on fiscal design, which has been carried with the OECD. The results and comparative findings of the OECD Fiscal Design surveys are reported too. The surveys took place in six countries in Central and Eastern Europe: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania.

Taxation -- Czech republic. --- Taxation -- Hungary. --- Taxation -- OECD countries. --- Taxation --- Revenue sharing --- Intergovernmental tax relations --- Political Science --- Public Finance --- Law, Politics & Government --- Federal-provincial tax relations --- Federal-state tax relations --- State-local tax relations --- Tax relations, Intergovernmental --- Tax sharing --- Federal-state program swaps --- State-federal program swaps --- Turnback of federal programs to states --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Federal government --- Intergovernmental fiscal relations --- Urban policy --- Finance, Public --- Revenue --- Intergovernmental tax relations710 --- Impôt --- Partage fiscal --- Revenue sharing.

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Intergovernmental tax relations --- subsidiarite --- impots indirects --- subsidiariteit --- indirecte belastingen --- Fiscal policy --- Subsidiarity --- Taxation --- droit fiscal --- harmonisation fiscale --- pays de la ce --- taxation --- Political science --- Sociology --- Federal-provincial tax relations --- Federal-state tax relations --- State-local tax relations --- Tax relations, Intergovernmental --- Tax sharing --- Federal government --- Intergovernmental fiscal relations --- Law and legislation --- fiscaal recht --- fiscale harmonisatie --- eg landen --- aanslag --- Subsidiarity. --- European Union --- Droit fiscal --- Fiscal policy - European Union countries --- Taxation - Law and legislation - European Union countries --- Intergovernmental tax relations - European Union countries

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Intergovernmental fiscal relations --- Intergovernmental tax relations --- International and municipal law --- Relations fiscales intergouvernementales --- Droit international et droit interne --- -Intergovernmental fiscal relations --- -Intergovernmental tax relations --- -EEC / European Union - EU -Europese Unie - Union Européenne - UE --- 334.154.0 --- Federal-provincial tax relations --- Federal-state tax relations --- State-local tax relations --- Tax relations, Intergovernmental --- Tax sharing --- Federal government --- Taxation --- Federal-state fiscal relations --- Fiscal relations, Intergovernmental --- State-local fiscal relations --- Finance, Public --- Local finance --- International law --- Law --- Municipal and international law --- Gemeenschapsrecht. Integratie van de wetgeving: algemeenheden. --- Law and legislation --- Influence --- International law influences --- EEC / European Union - EU -Europese Unie - Union Européenne - UE --- Gemeenschapsrecht. Integratie van de wetgeving: algemeenheden

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Decentralization in government --- Intergovernmental fiscal relations --- Intergovernmental tax relations --- 336.2 --- 336.2 Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- 336.2 Belastingsakkoorden. Belastingswezen --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief --- Belastingsakkoorden. Belastingswezen --- Federal-provincial tax relations --- Federal-state tax relations --- State-local tax relations --- Tax relations, Intergovernmental --- Tax sharing --- Federal government --- Taxation --- Federal-state fiscal relations --- Fiscal relations, Intergovernmental --- State-local fiscal relations --- Finance, Public --- Local finance --- Law and legislation --- Taxes

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Decentralization in government --- Intergovernmental fiscal relations --- Intergovernmental tax relations --- Privatization --- 330.540 --- 336.201 --- 336.61 --- SU / Soviet Union - Ussr - Urss --- 336.2 <47> --- Federal-provincial tax relations --- Federal-state tax relations --- State-local tax relations --- Tax relations, Intergovernmental --- Tax sharing --- Federal government --- Taxation --- 336.2 <47> Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--Rusland. Sovjet-Unie --- 336.2 <47> Belastingsakkoorden. Belastingswezen--Rusland. Sovjet-Unie --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--Rusland. Sovjet-Unie --- Belastingsakkoorden. Belastingswezen--Rusland. Sovjet-Unie --- Centralization in government --- Devolution in government --- Government centralization --- Government decentralization --- Government devolution --- Political science --- Central-local government relations --- Local government --- Public administration --- Socialistische stelsels: algemeenheden --- Fiscaal regime: structuur en evolutie. Fiscale hervorming --- Financieel beleid --- Taxes --- Public economics --- Russia