FISCAL DECENTRALIZATION IN EUROPE: EFFECTS ON LOCAL GOVERNMENTS’ FISCAL AUTONOMY

Mariyana Pavlova-Banova
Additional contact information
Mariyana Pavlova-Banova: D. A. Tsenov Academy of Economics

Economic Archive, 2018, issue 3 Year 2018, 3-14

Abstract: The European Charter of Local Self-Government, which was ratified by almost all European member states, provides for the decentralization of power and the transfer of competences and financial resources to local communities as well as extends local authorities’ tax collection and budgetary spending responsibilities. In reality, however, the increased spending responsibilities and the limited self-financing powers of the municipalities in our country raise the question of the degree of their dependence on the central government. This paper presents a survey which aims to measure and assess the degree of tax autonomy of local governments in Bulgaria compared to their counterparts from other EU member states by means of a set of indicators and thus to determine one of the effects of fiscal decentralization – local self-government’s tax autonomy.

Keywords: municipalities; fiscal autonomy; fiscal decentralization; local self-government budget; revenue. (search for similar items in EconPapers)
JEL-codes: H71 H72 (search for similar items in EconPapers)
Date: 2018
References: Add references at CitEc
Citations:

Downloads: (external link)
http://hdl.handle.net/10610/3927

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:dat:earchi:y:2018:i:3:p:3-14

Access Statistics for this article

Economic Archive is currently edited by Andrey Zahariev

More articles in Economic Archive from D. A. Tsenov Academy of Economics, Svishtov, Bulgaria Contact information at EDIRC.
Bibliographic data for series maintained by Kostadin Bashev ().