{"id":{"repo_id":"vt","oai_identifier":"oai:vtechworks.lib.vt.edu:10919/33207"},"canonical_url":"https://search.dev.ndltd.org/etd/vt/oai:vtechworks.lib.vt.edu:10919/33207","repository":{"repo_id":"vt","name":"Virginia Tech","base_url":"https://vtechworks.lib.vt.edu/oai/request"},"display":{"title":"Fiscal Decentralization and Municipal Budget Policy in Countries with Economies in Transition: Comparing Local Revenue Systems","abstract":"The thesis explores the effect of fiscal decentralization on local governments budgeting and fiscal autonomy in selected transition countries of Central and Eastern Europe. The implications of legislative changes on local budgets and revenue authority are analyzed. Discrepancies between legal provisions and actual fiscal practices are identified on the basis of case studies of four countries: Bulgaria, Georgia, Hungary, and Lithuania. The study explores some specific approaches to dealing with local finances based on the respective countries' fiscal legislation. An attempt is made to evaluate local revenue authority based on both comparable statistical data and legal provisions of the selected countries. Following a comparative conceptual framework, the thesis reveals both unique and common patterns of budget policy and local revenue raising authority in each of the four countries. The results of the inquiry indicate that despite the greater fiscal authority and independence which local authorities gained during the transition, local governments in many CEE countries continue to operate within old centralized fiscal structures and budget policies. The right balance between the need for decentralization of governance and the ability and desire of local authorities to control and steer the local revenue policies is still to be found.","abstract_html":"The thesis explores the effect of fiscal decentralization on local governments budgeting and fiscal autonomy in selected transition countries of Central and Eastern Europe. The implications of legislative changes on local budgets and revenue authority are analyzed. Discrepancies between legal provisions and actual fiscal practices are identified on the basis of case studies of four countries: Bulgaria, Georgia, Hungary, and Lithuania. The study explores some specific approaches to dealing with local finances based on the respective countries' fiscal legislation. An attempt is made to evaluate local revenue authority based on both comparable statistical data and legal provisions of the selected countries. Following a comparative conceptual framework, the thesis reveals both unique and common patterns of budget policy and local revenue raising authority in each of the four countries. The results of the inquiry indicate that despite the greater fiscal authority and independence which local authorities gained during the transition, local governments in many CEE countries continue to operate within old centralized fiscal structures and budget policies. The right balance between the need for decentralization of governance and the ability and desire of local authorities to control and steer the local revenue policies is still to be found.","abstract_has_math":false,"creators":["Gurova, Galina Ratcheva"],"institution":"Virginia Tech","degree_name":"Master of Urban and Regional Planning","degree_level":"masters","degree_discipline":"Urban Affairs and Planning","degree_department":"Urban Affairs and Planning","school":null,"contributors":[],"advisors":[],"committee_chairs":["Zody, Richard E."],"committee_members":["Edwards, Patricia K.","Ridenour, Minnis E.","Bohland, James R."],"year":1999,"date_issued":"1999-05-12","date_published":"1999-05-12","updated_at":"2026-07-22T22:19:48Z","subjects":["municipal budgets","local self-government","fiscal decentralization","revenue systems","transition countries"],"languages":[],"rights":["In Copyright"],"rights_urls":["http://rightsstatements.org/vocab/InC/1.0/"],"identifier_entries":[{"key":"dc:identifier.other","label":"Dc Identifier Other","values":["etd-052499-121710"],"render_values":[{"text":"etd-052499-121710","href":null,"code":true}]}]},"links":{"outbound_url":"http://hdl.handle.net/10919/33207","outbound_label":"Handle","outbound_source":"dc:identifier.uri"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor.committeechair","label":"Committee Chair","values":["Zody, Richard E."]},{"key":"dc:contributor.committeemember","label":"Committee Member","values":["Edwards, Patricia K.","Ridenour, Minnis E.","Bohland, James R."]},{"key":"dc:contributor.department","label":"Department","values":["Urban Affairs and Planning"]},{"key":"dc:creator","label":"Author","values":["Gurova, Galina Ratcheva"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2014-03-14T20:38:30Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2014-03-14T20:38:30Z","2000-05-26"]},{"key":"dc:date.issued","label":"Date","values":["1999-05-12"]},{"key":"dc:publisher","label":"Institution","values":["Virginia Tech"]},{"key":"dc:type","label":"Dc Type","values":["Thesis"]},{"key":"thesis:degree_discipline","label":"Discipline","values":["Urban Affairs and Planning"]},{"key":"thesis:degree_level","label":"Degree Level","values":["masters"]},{"key":"thesis:degree_name","label":"Degree Name","values":["Master of Urban and Regional Planning"]},{"key":"thesis:institution_name","label":"Thesis Institution Name","values":["Virginia Polytechnic Institute and State University"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["municipal budgets","local self-government","fiscal decentralization","revenue systems","transition countries"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:rights","label":"Dc Rights","values":["In Copyright"]},{"key":"dc:rights.uri","label":"Rights URI","values":["http://rightsstatements.org/vocab/InC/1.0/"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.other","label":"Dc Identifier Other","values":["etd-052499-121710"]},{"key":"dc:identifier.uri","label":"Identifier URI","values":["http://hdl.handle.net/10919/33207"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description.abstract","label":"Abstract","values":["The thesis explores the effect of fiscal decentralization on local governments budgeting and fiscal autonomy in selected transition countries of Central and Eastern Europe. The implications of legislative changes on local budgets and revenue authority are analyzed. Discrepancies between legal provisions and actual fiscal practices are identified on the basis of case studies of four countries: Bulgaria, Georgia, Hungary, and Lithuania. The study explores some specific approaches to dealing with local finances based on the respective countries' fiscal legislation. An attempt is made to evaluate local revenue authority based on both comparable statistical data and legal provisions of the selected countries. Following a comparative conceptual framework, the thesis reveals both unique and common patterns of budget policy and local revenue raising authority in each of the four countries. The results of the inquiry indicate that despite the greater fiscal authority and independence which local authorities gained during the transition, local governments in many CEE countries continue to operate within old centralized fiscal structures and budget policies. The right balance between the need for decentralization of governance and the ability and desire of local authorities to control and steer the local revenue policies is still to be found."]},{"key":"dc:description.degree","label":"Dc Description Degree","values":["Master of Urban and Regional Planning"]},{"key":"dc:title","label":"Title","values":["Fiscal Decentralization and Municipal Budget Policy in Countries with Economies in Transition: Comparing Local Revenue Systems"]}]}],"canonical_facts":{"dc:contributor.committeechair":["Zody, Richard E."],"dc:contributor.committeemember":["Edwards, Patricia K.","Ridenour, Minnis E.","Bohland, James R."],"dc:contributor.department":["Urban Affairs and Planning"],"dc:creator":["Gurova, Galina Ratcheva"],"dc:date.accessioned":["2014-03-14T20:38:30Z"],"dc:date.available":["2014-03-14T20:38:30Z","2000-05-26"],"dc:date.issued":["1999-05-12"],"dc:description.abstract":["The thesis explores the effect of fiscal decentralization on local governments budgeting and fiscal autonomy in selected transition countries of Central and Eastern Europe. The implications of legislative changes on local budgets and revenue authority are analyzed. Discrepancies between legal provisions and actual fiscal practices are identified on the basis of case studies of four countries: Bulgaria, Georgia, Hungary, and Lithuania. The study explores some specific approaches to dealing with local finances based on the respective countries' fiscal legislation. An attempt is made to evaluate local revenue authority based on both comparable statistical data and legal provisions of the selected countries. Following a comparative conceptual framework, the thesis reveals both unique and common patterns of budget policy and local revenue raising authority in each of the four countries. The results of the inquiry indicate that despite the greater fiscal authority and independence which local authorities gained during the transition, local governments in many CEE countries continue to operate within old centralized fiscal structures and budget policies. The right balance between the need for decentralization of governance and the ability and desire of local authorities to control and steer the local revenue policies is still to be found."],"dc:description.degree":["Master of Urban and Regional Planning"],"dc:identifier.other":["etd-052499-121710"],"dc:identifier.uri":["http://hdl.handle.net/10919/33207"],"dc:publisher":["Virginia Tech"],"dc:rights":["In Copyright"],"dc:rights.uri":["http://rightsstatements.org/vocab/InC/1.0/"],"dc:subject":["municipal budgets","local self-government","fiscal decentralization","revenue systems","transition countries"],"dc:title":["Fiscal Decentralization and Municipal Budget Policy in Countries with Economies in Transition: Comparing Local Revenue Systems"],"dc:type":["Thesis"],"thesis:degree_discipline":["Urban Affairs and Planning"],"thesis:degree_level":["masters"],"thesis:degree_name":["Master of Urban and Regional Planning"],"thesis:institution_name":["Virginia Polytechnic Institute and State University"]},"updated_at":"2026-07-22T22:19:48Z"}