The Recentralization of the French Local Finance System
AbstractThe 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.Lensemble 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 dun phénomène de recentralisation des finances locales françaises par lequel lEtat devient le premier contributeur à la fiscalité des collectivités locales. Au total, il semble évident que tout accroissement de transfert de compétences non accompagné dune remise à plat du système fiscal local français ne peut conduire à terme quà la fin de lautonomie des collectivités locales.
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Bibliographic InfoArticle provided by De Gruyter in its journal Journal des Economistes et des Etudes Humaines.
Volume (Year): 13 (2003)
Issue (Month): 4 (December)
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Web page: http://www.degruyter.com
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