Skip to main content
Have a personal or library account? Click to login
Measuring fiscal disparities and equalization performance across Czech regions Cover

Measuring fiscal disparities and equalization performance across Czech regions

Open Access
|Jun 2026

References

  1. Baskaran, T., Feld, L. P., & Schnellenbach, J. (2016). Fiscal federalism and economic growth: A meta-analysis. Economic Inquiry, 54(3), 1445–1463. https://doi.org/10.1111/ecin.12331
  2. Blöchliger, H., & King, D. (2006). Fiscal autonomy of sub-central governments (Working Papers on Fiscal Federalism, No. 2). OECD Publishing. https://doi.org/10.1787/5k97b127pc0t-en
  3. Cowell, F. A. (2000). Measuring inequality (3rd ed.). Oxford University Press. http://piketty.pse.ens.fr/files/CowellMeasuringInequality2000.pdf
  4. Dougherty, S., & Forman, K. (2021). Evaluating fiscal equalisation: Finding the right balance (Working Papers on Fiscal Federalism, No. 36). OECD Publishing. https://doi.org/10.1787/253da2b8-en
  5. Dougherty, S., Nebreda, A. M., & Urrutia, N. (2025). Intergovernmental fiscal transfers and fiscal equalisation in a time of consolidation (OECD Working Papers on Fiscal Federalism, No. 50). OECD Publishing. https://doi.org/10.1787/4853a4d0-en
  6. Důvodová zpráva k návrhu zákona, kterým se mění zákon č. 243/2000 Sb., o rozpočtovém určení daní. Uzavřená verze: 2025-0308-006-VLA [Explanatory report to the draft act amending Act No. 243/2000 Coll., on the budgetary allocation of taxes. Closed version: 2025-0308-006-VLA]. https://www.zakonyprolidi.cz/media2/file/2511/File80487.pdf?attachment-filename=8182625-2025-11-20-duvodova-zprava-8203607.pdf
  7. Eyraud, L., & Lusinyan, L. (2013). Vertical fiscal imbalances and fiscal performance in advanced economies. Journal of Monetary Economics, 60(5), 571–587. https://doi.org/10.1016/j.jmoneco.2013.04.012
  8. Freudenberg, M. (2003). Composite indicators of country performance: A critical assessment (Science, Technology and Industry Working Paper, No. 2003/16). OECD Publishing. https://doi.org/10.1787/405566708255
  9. Hailemariam, A., & Dzhumashev, R. (2019). Fiscal equalization and composition of sub-national government spending: Implications for regional convergence. Regional Studies, 53(4), 587–601. https://doi.org/10.1080/00343404.2018.1481287
  10. Holm-Hadulla, F. (2020). Fiscal equalization and the tax structure. Regional Science and Urban Economics, 81, 103519. https://doi.org/10.1016/j.regsciurbeco.2020.103519
  11. Jánský, J. (2016). Analysis of the disparities between the regions of the Czech Republic. Littera Scripta, 9(2), 59–67. https://www.littera-scripta.com/wp-content/uploads/2019/05/Analysis-of-the-Disparities-Between-the-Regions-of-the-1.pdf
  12. Janský, P., & Kolář, M. (2024). Krajské rozpočty pod drobnohledem: Odkud mají příjmy, na co jdou výdaje a co přinese změna RUD [Regional budgets under scrutiny: Where their revenues come from, what they are spent on, and what the change in tax revenue allocation will bring] (Studie). IDEA CERGE-EI. https://idea.cerge-ei.cz/studies/krajske-rozpocty-pod-drobnohledem-odkud-maji-prijmy-na-co-jdou-vydaje-a-co-prinese-zmena-rud
  13. Lago, M. E., Lago-Peñas, S., & Martinez-Vazquez, J. (2024). On the effects of intergovernmental grants: A survey. International Tax and Public Finance, 31, 856–908. https://doi.org/10.1007/s10797-023-09816-7
  14. Lessmann, C. (2009). Fiscal decentralization and regional disparity: Evidence from cross--country panel data. Environment and Planning A: Economy and Space, 41(10), 2455–2473. https://doi.org/10.1068/a41296
  15. Martínez-Vázquez, J., Lago-Peñas, S., & Sacchi, A. (2017). The impact of fiscal decentralization: A survey. Journal of Economic Surveys, 31(4), 1095–1129. https://doi.org/10.1111/joes.12182
  16. Mauro, L., Pigliaru, F., & Carmeci, G. (2023). Decentralization, social capital, and regional growth: The case of the Italian North-South divide. European Journal of Political Economy, 78, 102363. https://doi.org/10.1016/j.ejpoleco.2023.102363
  17. Monitor – complete overview of public finance (2025). https://monitor.statnipokladna.cz/
  18. Musgrave, R. A. (1959). The theory of public finance: A study in public economy. McGraw-Hill.
  19. Oates, W. E. (1999). An essay on fiscal federalism. Journal of Economic Literature, 37(3), 1120–1149. https://doi.org/10.1257/jel.37.3.1120
  20. Odbor financování územních rozpočtů [Department of Financing of Territorial Budgets]. (2025). Státní závěrečný účet územních rozpočtů za rok 2024 [State final account of territorial budgets for 2024]. Ministerstvo financi. https://mf.gov.cz/cs/rozpoctovapolitika/uzemni-rozpocty/statni-zaverecny-ucet-uzemnich-rozpoctu/2024/statnizaverecny-ucet-uzemnich-rozpoctu-za-rok-202-61830
  21. OECD. (2008). Handbook on constructing composite indicators: Methodology and user guide. OECD Publishing. https://doi.org/10.1787/9789264043466-en
  22. OECD. (2013). Fiscal federalism 2014: Making decentralisation work. OECD Publishing. https://doi.org/10.1787/9789264204577-en
  23. Pařízková, I. (2019). Budget allocation of taxes to territorial budgets. Public Governance, Administration and Finances Law Review, 4(2), 78–85. https://doi.org/10.53116/pgaflr.2019.2.6
  24. Plaček, M., Ochrana, F., Půček, M. J., & Nemec, J. (2020). The fiscal decentralization in the Czech Republic. In J. Nemec (Ed.), Fiscal decentralization reforms (pp. 61–71). Springer. https://doi.org/10.1007/978-3-030-46758-6
  25. Rodden, J. (2002). The dilemma of fiscal federalism: Grants and fiscal performance around the world. American Journal of Political Science, 46(3), 670–687. https://doi.org/10.2307/3088407
  26. Rodden, J., Eskeland, G. S., & Litvack, J. (Eds.). (2003). Fiscal decentralization and the challenge of hard budget constraints. MIT Press. https://doi.org/10.7551/mitpress/3021.001.0001
  27. Rodríguez-Pose, A., & Ezcurra, R. (2010). Does decentralization matter for regional disparities? A cross-country analysis. Journal of Economic Geography, 10(5), 619–644. https://doi.org/10.1093/jeg/lbp049
  28. Rubinchik-Pessach, A. (2005). Can decentralization be beneficial? Journal of Public Economics, 89(7), 1231–1249. https://doi.org/10.1016/j.jpubeco.2003.11.005
  29. Sacchi, A., & Salotti, S. (2016). A comprehensive analysis of expenditure decentralization and the composition of local public spending. Regional Studies, 50(1), 93–109. https://doi.org/10.1080/00343404.2014.893387
  30. Shah, A. (2007). A practitioner’s guide to intergovernmental fiscal transfers (Policy Research Working Paper, No. 4039). World Bank. https://doi.org/10.1596/1813-9450-4039
  31. Sila, U., & de la Maisonneuve, C. (2021). Enhancing administrative and fiscal decentralisation in the Czech Republic (Economics Department Working Papers, No. 1687). OECD Publishing. https://doi.org/10.1787/c1d0c9bb-en
  32. Zákon ze dne 29. června 2000 o rozpočtovém určení výnosů některých daní územním samosprávným celkům a některým státním fondům (zákon o rozpočtovém určení daní). Minulé znění 1. 1. 2025 – 31. 12. 2025 (349/2023 Sb.) [Act of 29 June 2000 on the budgetary allocation of certain tax revenues to territorial self-governing units and certain state funds. Last version 1/1/2025 – 31/12/2025 (349/2023 Coll.)]. https://e-sbirka.gov.cz/sb/2000/243/2025-01-01?odkazId=199209209
DOI: https://doi.org/10.22367/jem.2026.48.11 | Journal eISSN: 2719-9975 | Journal ISSN: 1732-1948
Language: English
Page range: 282 - 312
Submitted on: Dec 13, 2025
Accepted on: May 30, 2026
Published on: Jun 29, 2026
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year

© 2026 Irena Szarowská, published by University of Economics in Katowice
This work is licensed under the Creative Commons Attribution-NonCommercial 4.0 License.