FISCAL DECENTRALIZATION AND FISCAL AUTONOMY IN THE EU MEMBER STATES

Crasneac Alexandru (), Hetes Gavra Roxana () and Miru Oana
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Crasneac Alexandru: Universitatea de Vest Timisoara, Facultatea de Economie si de Administrare a Afacerilor
Hetes Gavra Roxana: Universitatea de Vest Timisoara, Facultatea de Economie si de Administrare a Afacerilor
Miru Oana: Universitatea de Vest Timisoara, Facultatea de Economie si de Administrare a Afacerilor

Annals of Faculty of Economics, 2011, vol. 1, issue 1, 370-375

Abstract: In the process of fiscal decentralization sub-central governments have gained access to different fiscal resources, but the autonomy in setting the taxes is a key issue when analyzing the degree of decentralization. In this paper we calculated an index of tax autonomy for the EU Member States based on the OECD methodology of classification of sub-central taxes according to the degree of control over these taxes. We have shown that the design of intergovernmental fiscal relations is significantly different among the Member States, and taking into consideration the discretion over sub-national taxes provides a valuable insight on the fiscal decentralization design.

Keywords: fiscal decentralization; tax autonomy; intergovernmental fiscal relations (search for similar items in EconPapers)
JEL-codes: H71 H77 (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:1:y:2011:i:1:p:370-375

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