| Abstract: |
The paper tries to describe principles of the fiscal federalism theory and its incorporation into the Czech fiscal praxis. The first chapter deals with introduction of the basal fiscal federalism theory findings and tries to summarize present knowledge about optimalization of particular public finance functions. Second chapter pursuits description of territorial division development in the Czech republic whereas the point of gravity lies in depiction of the main local government progress determinants. Closing chapter attends to the situation in the Czech public sector in the year 2005 whence the author focuses especially on regional and municipal level and last but not least tries to evaluate the problems concerning the fiscal federalism theory application in the Czech republic. |
