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Ideals and Reality in the Evolution of Fiscal Reform in Central and Eastern Europe
Author(s) -
Straussman Jeffrey D.
Publication year - 1996
Publication title -
public budgeting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.694
H-Index - 30
eISSN - 1540-5850
pISSN - 0275-1100
DOI - 10.1111/1540-5850.01069
Subject(s) - czech , fiscal policy , political science , economic system , economics , keynesian economics , philosophy , linguistics
Jesse Burkhead believed in the importance of institutions in policy making. This article describes the evolution of fiscal reform in central and eastern Europe within the Burkhead tradition. After reviewing the changes in budgetary and intergovernmental fiscal institutions in the region, the article will illustrate the gap between ideals and reality with a case study of some of the changes currently taking place in the financing of culture in the Czech Republic.