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Fiscal Federalism And Fiscal Decentralization In An Enlarged European Union

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  • Oprea Florin

    () (Universitatea "Al. I. Cuza" din Iasi, Facultatea de Economie si Administrarea Afacerilor)

Abstract

Fiscal competition and tax harmonisation are two of the main current issues in the enlarged European Union. Achieving these goals and thus improving the EU economic governance is partially dependent by the way we understand and practice the so-called fiscal federalism and fiscal decentralization at the national and European level. Our paper aims to emphasize the similitude and differences between fiscal federalism and fiscal decentralization and revealing the way in which the functioning of the European Union is affected by them.

Suggested Citation

  • Oprea Florin, 2010. "Fiscal Federalism And Fiscal Decentralization In An Enlarged European Union," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 623-628, December.
  • Handle: RePEc:ora:journl:v:1:y:2010:i:2:p:623-628
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    File URL: http://anale.steconomiceuoradea.ro/volume/2010/n2/098.pdf
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    References listed on IDEAS

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    1. Oates, Wallace E., 2001. "Fiscal competition and European Union: contrasting perspectives," Regional Science and Urban Economics, Elsevier, vol. 31(2-3), pages 133-145, April.
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    Cited by:

    1. Sonja Engeli Pippin & Mehmet Serkan Tosun, 2016. "Tax harmonization in the European Union and the eurozone: a multilateral analysis of tax systems," Financial Theory and Practice, Institute of Public Finance, vol. 40(4), pages 437-461.

    More about this item

    Keywords

    fiscal federalism; fiscal decentralization; financial autonomy;

    JEL classification:

    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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