The Former Soviet Union/Eastern European area is unique in that an entire region was hit by one external shock that profoundly affected state economies and political systems. After the collapse, municipal fiscal reform proceeded rapidly in the area. Systemic improvements in local taxation, budget formulation and implementation have taken place in the past decade at a rapid pace. Local governments in these regions have demonstrated important advances in program/performance budgeting and medium-term expenditure planning. Innovative reforms also are evident in financial design and planning of particular programs, such as education and health.The results of "fast track" fiscal reforms in local governments can be discerned from the chapters of this timely book that cover LGI research on: Armenia, Bulgaria, Hungary, Kyrgyzstan, and Romania. The case studies focus on such core local financial management topics as: revenue and financing (e.g. property management), pricing public services (e.g. educational textbook fees), and budgeting for results.
Dr. George Guess is Director of Research at the Open Society Institute's Local Government and Public Service Reform Initiative (LGI).
List of Contributors List of Boxes, Tables, and Figures Introduction Bobcheva: The Quest for Additional Revenues: Improving Municipal Property Management in Bulgaria Ushurova: Financing Textbooks in Kyrgyzstan: Issues and options Copaciu: The Flat Tax in Romania: An Early AssessmentTonk : Municipal Budget Reforms in Hungary: Have They Made a Difference? Poghosyan: Community Budget Reforms in Armenia: Introducing a New Outlook on Budgets Glossary Index of Terms