Srovnání přístupů k fiskální decentralizaci a zajišťování veřejných služeb ve vybraných zemích EU

Abstract

The fiscal decentralisation has its important effects on the public-sector performances, structure and management of provided services, including their financing. The subject of this diploma work is the evaluation of the fiscal decentralisation rate and its development in selected EU countries between 2010 and 2016. Both analysis und evaluation is focused on following factors: income decentralisation factor, expenditure decentralisation factor, and branch expenditure decentralisation factor - evaluated according the COFOG classification. In terms of the branch expenditure decentralisation factor analysis selected services are analysed in detail, i.e. school system, public health, social services, and public services. At the end of the work the dependence of the fiscal decentralisation on public sector size as well as on the population change in the corresponding country.