Izazovi fiskalne decentralizacije u zemljama u tranziciji

Abstract

U ovom radu dat je pregled glavnih izazova sa kojima se suočavaju zemlje u tranziciji u vezi sa procesom fiskalne decentralizacije. Davanje efektivne fiskalne autonomije lokalnim nivoima vlasti, kada je reč o javnim prihodima putem razvijanja sopstvenih izvora prihoda (npr. porezi na imovinu, naknade za korišćenje dobara od opšteg interesa i dr) i ojačavanje kapaciteta lokalne poreske administracije i dalje predstavljaju značajne izazove za ove zemlje. S druge strane, zahteva se veća transparentnost u raspodeli javnih rashoda između različitih nivoa vlasti, kako bi se povećala odgovornost i ukupna efikasnost decentralizovane javne potrošnje. Napredak u reformisanju fiskalnih odnosa između različitih nivoa vlasti kretao se različitim tempom u zemljama u tranziciji tokom poslednje dve decenije. Ne postoji jedinstveni optimalni stepen fiskalne decentralizacije, koji bi mogao da se primeni na sve ove zemlje. Priroda i obim fiskalne decentralizacije su, u značajnoj meri određene specifičnostima svake pojedinačne zemlje, kao što su: ekonomski i institucionalni razvoj, politički faktori, veličina državne teritorije, broj stanovnika, etnička heterogenost i dr.

The purpose of this paper is to provide an overview of the key challenges of fiscal decentralization process in the transition countries. Granting effective local revenue autonomy by further developing own source revenues (e.g., property taxes, user fees, etc) and strengthening local tax administration capacity still remain critical challenges for these countries. On the other hand, greater clarity in the assignment of expenditure responsibilities between different levels of government is required in order to increase accountability and the overall efficiency of decentralized spending. We have outlined three basic principles that capture some key aspects of the incentive mechanisms needed for sound and effective decentralization. They are the following: (1) the need for clarity of functions and responsibilities among different levels of government. (2) a measure of fiscal autonomy for local governments both on the revenue and expenditure side; and (3) institution building, including sound budget process, local government revenue collection capacity, mechanisms to ensure cooperation between different levels of government, etc. Progress in reforming intergovernmental fiscal relations over the last two decades has been uneven among the transition countries. There is no unique optimum degree of fiscal decentralization that could be applied to all transition countries. Both the nature and the extent of the fiscal decentralization have been largely shaped by the country-specific factors, such as the level of economic and institutional development, political factors, geographical size of the country, size of its population, ethnic heterogeneity, etc.