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Fiscal Decentralization In Europe: Effects On Local Governments’ Fiscal Autonomy

Author

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  • Mariyana Pavlova-Banova

    (D. A. Tsenov Academy of Economics)

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.

Suggested Citation

  • Mariyana Pavlova-Banova, 2018. "Fiscal Decentralization In Europe: Effects On Local Governments’ Fiscal Autonomy," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 3-14.
    • Handle: RePEc:dat:earchi:y:2018:i:3:p:3-14
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    File URL: http://hdl.handle.net/10610/3927
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    More about this item

    Keywords

    municipalities; fiscal autonomy; fiscal decentralization; local self-government budget; revenue.;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures

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