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Fiscal Decentralization in EU-27 Member States

Journal of Contemporary Issues in Economics and Business

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Field Value
 
Title Fiscal Decentralization in EU-27 Member States
 
Creator Finžgar, Mateja; University of Maribor, Faculty of Economics and Business
Oplotnik, Žan Jan; University of Maribor, Faculty of Economics and Business
 
Subject Economy
fiscal decentralization; international comparison; local financing; local government
 
Description The purpose of this article is to compare systems of fiscal decentralization in EUmember states according to selected quantitative criteria. The results indicate thata higher number of lower levels of government usually indicate a greater share oflocal finance; however, this finding does not confirm the inverse link. Although thestructure of expenditures is similar, the shares of funds for the implementation of individualtasks differ significantly. On average, the countries allocate most funds toeducation, social security, healthcare, and administration, with only a quarter ofthe countries recording the same or higher amounts of revenues than expenditures.Most countries still cover the existing deficit through transfers from the central government,equalization schemes, or borrowed funds.
 
Publisher Faculty of Economics and Business
 
Contributor —
 
Date 2013-12-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
—
 
Format application/pdf
 
Identifier http://ng-epf.si/index.php/ngoe/article/view/43
 
Source Naše gospodarstvo/Our economy; Vol 59, No 5-6 (2013); 13-22
2385-8052
0547-3101
 
Language eng
 
Relation http://ng-epf.si/index.php/ngoe/article/view/43/40
 
Rights Copyright (c) 2015 Naše gospodarstvo/Our economy