Machine derived contents note: I. Introduction - Background -- The structure of the publication -- -- 2. Fiscal Design Surveys - Substantial and Methodological Framework. -- 2.1. Fiscal Design across Levels of Government - General policy issues -- 2.2. Specific design issues to address -- 2.3. Subnational finance statistics - Levels of government -- -- 3. Subnational Government Finance - Comparative Findings -- 3.1. Introduction -- 3.2. Profiles on subnational revenues -- 3.3. Profiles on tax and revenue autonomy of subnational governments -- 3.4. Summary of regional fiscal design in Latvia -- 3.5. Profiles on subnational expenditure -- 3.6. Further information on "education" and "housing" expenditures of subnational governments -- -- 4. The Balance between National Fiscal Targets and Subnational Financial Discretion -- 4.1. Introduction -- 4.2. The framework of government size and expenditure assignments -- 4.3. Evaluation of the subnational finance framework -- 4.4. Some comparative findings on the balance between local autonomy in financial decision-making, -- central control and fiscal discipline -- 4.5. Concluding remarks on the fiscal design surveys -- -- Annex 1. Summary of Country Reports -- Czech Republic -- Estonia -- Hungary -- Latvia -- Lithuania -- Poland
