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Article: Moral Hazard in property tax administration: a comparative analysis of the Czech and Slovak Republics.
- Article from:
- Comparative Economic Studies
- Article date:
- March 1, 2003
- Author:
CopyrightCOPYRIGHT 2003 Association for Comparative Economic Studies. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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INTRODUCTION
As the transition in central and east Europe proceeds, fiscal decentralisation is expected to enhance the efficiency of public services as government is brought closer to the people. The ideas supporting this view of decentralisation have a long history in the public finance, public choice, and public management literatures (see, eg, Tiebout, 1956; Bish and Kirk, 1974). Decentralisation makes the decisions of public servants more transparent, permits citizens to participate at low cost, and most importantly, participate more effectively (Oates, 1998).
Still, many approach decentralisation with caution, citing the inability especially of ...