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Original Article

Intergovernmental Fiscal Relations in the Czech Republic

A Survey of Municipality Expenditure Patterns

, &
Pages 74-86 | Published online: 08 Dec 2014
 

Abstract

A survey of Czech local officials probes perceptions of intergovernmental relations. Perceived autonomy and municipality size are tested as autonomy indicators. The impact of city size on municipal expenditures from different funding sources is evaluated. Cross-tabulations of city size identify revenue sources for various expenditures and activities. For all expenditures, use of funds is more effectively explained by city size than by the fiscal choices of high- and low-autonomy groups. A graphic analysis of relationships between expenditures and revenue sources complements the statistical analysis. Radar charts reveal revenue sources for small versus large and low- versus high-autonomy cities.

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