Fiscal Decentralisation of Services: The Case of the Local Public Sector in European Countries
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61988987%3A17450%2F21%3AA2202D8G" target="_blank" >RIV/61988987:17450/21:A2202D8G - isvavai.cz</a>
Alternative codes found
RIV/61989100:27510/21:10248426
Result on the web
<a href="https://www.jots.cz/index.php/JoTS/article/view/234/107" target="_blank" >https://www.jots.cz/index.php/JoTS/article/view/234/107</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.29036/jots.v12i23.234" target="_blank" >10.29036/jots.v12i23.234</a>
Alternative languages
Result language
angličtina
Original language name
Fiscal Decentralisation of Services: The Case of the Local Public Sector in European Countries
Original language description
Services are a dynamically developing economic sector in all countries. The paper focuses on public services, evaluated from the perspective of fiscal decentralization. It aims to evaluate the level of fiscal decentralization of expenditures in selected categories of public services in European countries. For this purpose, government expenditures by the local government sector are analyzed in the set of the selected 28 European countries in the period 2010-2018. Cluster analysis has been carried out in order to determine four clusters of countries based on their level of decentralization of expenditures on services. The results show differences in the extent of decentralization between the European countries in the provision of specific public services and reflect the form of financing of local public needs. A low level of fiscal decentralization of expenditures on services (public order and safety; housing and community amenities; recreation, culture, and religion) was observed in the majority of the countries. However, the majority of the countries failed to prove a high level of fiscal decentralization of expenditures on services (social protection, health, education) and a medium level of decentralization of expenditures in terms of general public services and services of economic affairs. These findings demonstrate that the degree of decentralization of public services is determined, to a certain degree, determined by country history and its geographical location, as well as by the different roles of sector-specific public policies. The findings can be helpful for creators of local public policies, strategic plans, and financial concepts.
Czech name
—
Czech description
—
Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
—
OECD FORD branch
50602 - Public administration
Result continuities
Project
—
Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Journal of Tourism and Services
ISSN
1804-5650
e-ISSN
—
Volume of the periodical
12
Issue of the periodical within the volume
23
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
18
Pages from-to
26-43
UT code for WoS article
000753806000002
EID of the result in the Scopus database
2-s2.0-85122923949