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Medientyp:
E-Artikel
Titel:
The Impact of Fiscal Rules on the Financial Management of Higher Self-Governing Units in the Slovak Republic
Beteiligte:
Šagát, Vladimír;
Plaček, Michal;
Kolman, Petr
Erschienen:
Walter de Gruyter GmbH, 2019
Erschienen in:
NISPAcee Journal of Public Administration and Policy, 12 (2019) 1, Seite 135-159
Sprache:
Englisch
DOI:
10.2478/nispa-2019-0006
ISSN:
1338-4309;
1337-9038
Entstehung:
Anmerkungen:
Beschreibung:
Abstract This article deals with the analysis of the impact of fiscal rules on financial management within the higher self-governing units of the Slovak Republic. For this analysis, unique data from 2002 – 2016 has been used. The quantitative analysis is complemented by a questionnaire survey and a structured interview of respondents who are responsible for controlling the financial management of higher territorial units. This analysis has shown the positive effect of fiscal rules on regional economics, but also revealed shortcomings that prevent the full use of fiscal rules in Slovakia. Th is is primarily due to incomplete and formal implementation, the interests of local elites, and a lack of coordination of activities with the central government.