Fiscal Federalism and Decentralization in Selected EU Countries

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F18%3A00011109" target="_blank" >RIV/47813059:19520/18:00011109 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Fiscal Federalism and Decentralization in Selected EU Countries
Original language description
The aim of the paper is to provide an empirical evidence of fiscal decentralization and fiscal federalism in selected EU countries in the period 1995-2016. The selected countries, namely the Czechia, Estonia, Finland, Italy and Spain, are compared in term of fiscal fragmentation and decentralization ratios. Since fiscal fragmentation and decentralization have many dimensions, the following indicators are used for empirical examination: total, vertical and horizontal fragmentation, and expenditure, revenue and tax decentralization as well as SNGs tax autonomy. Results suggest that all countries applied a combined model of fiscal federalism. Finland and Spain are very similar in terms of decentralization. On the other hand, the Czech Republic is a significantly less decentralized country. There are differences between countries in their structure in terms of their subdivisions at lower governmental levels, and in terms of the competences of these territories and the means by which they r eceive these competences.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Conference Proceeding "Economic Policy in the European Union Member Countries"
ISBN
978-80-7510-289-8
ISSN
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e-ISSN
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Number of pages
11
Pages from-to
359-369
Publisher name
SU OPF Karviná
Place of publication
Karviná
Event location
Čeladná
Event date
Sep 12, 2018
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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