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The Recentralization of the French Local Finance System

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  • Verheyde Olivier

    (Université d’Aix Marseille III)

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    Abstract

    The main characteristic of the French local tax system undoubtedly resides in a convoluted structure which impedes any progress in the development of tax competition between local authorities. On the contrary, recent legislative evolutions make obvious a trend of recentralization of the French local finance system illustrated by the fact the State is presently the first tax contributor to the local authorities’ budgets. As a result, it becomes blatant that any new competence transfer to the local authorities without setting up an explicit financing scheme for these transfers will put an end to the local authorities’ autonomy.L’ensemble du système fiscal local français est caractérisé par une structure complexe peu propice au développement de la concurrence fiscale entre collectivités locales. Bien au contraire, les évolutions récentes témoignent d’un phénomène de recentralisation des finances locales françaises par lequel l’Etat devient le premier contributeur à la fiscalité des collectivités locales. Au total, il semble évident que tout accroissement de transfert de compétences non accompagné d’une remise à plat du système fiscal local français ne peut conduire à terme qu’à la fin de l’autonomie des collectivités locales.

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    File URL: http://www.degruyter.com/view/j/jeeh.2003.13.4/jeeh.2003.13.4.1110/jeeh.2003.13.4.1110.xml?format=INT
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    Bibliographic Info

    Article provided by De Gruyter in its journal Journal des Economistes et des Etudes Humaines.

    Volume (Year): 13 (2003)
    Issue (Month): 4 (December)
    Pages: 1-21

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    Handle: RePEc:bpj:jeehcn:v:13:y:2003:i:4:n:7

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    Web page: http://www.degruyter.com

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