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Persistent link: https://www.econbiz.de/10011524170
The article deals with the issue of tax decentralization to local government. The aim of the article is to describe the … tax decentralization to local governments with respect to its possible determinants and to verify empirically the … relevancy of theoretical factors generally explaining fiscal decentralization to the tax decentralization. The analysis is based …
Persistent link: https://www.econbiz.de/10011471026
This article examines fiscal illusions inpublic finance systems where decentralisation involving the introduction of an independent and autonomous component oflocal government funding brings new problems. It presents a synthesis ofthe findings from a Polish empirical study that set out to...
Persistent link: https://www.econbiz.de/10012664950
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There is a widespread belief that fiscal decentralization is an effective tool for increasing the efficiency of public … expenditures. Decentralization is expected to boost accountability and transparency in the provision of public goods for the well … for the period 1980 to 2012, the study found that expenditure decentralization exerted negative effect on human resource …
Persistent link: https://www.econbiz.de/10011473707
The article provides direct empirical evidence on fiscal decentralisation and economic development in selected European countries in a period 1995-2012. The research (based on data taken from OECD Fiscal Decentralisation Database and OECD) is performed on a panel, which contains 17 unitary...
Persistent link: https://www.econbiz.de/10011460489
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financial decentralization, under the European Union standards. Public administration modernization assumes checking and … towards the cohesion of territorial development accomplish.The study presents some particularities of decentralization in the … context of administrative reform, the impulses for decentralization expansion, and, respectively, for development of local …
Persistent link: https://www.econbiz.de/10011079663
financial decentralization, under the European Union standards. Public administration modernization assumes checking and … towards the cohesion of territorial development accomplish.The study presents some particularities of decentralization in the … context of administrative reform, the impulses for decentralization expansion, and, respectively, for development of local …
Persistent link: https://www.econbiz.de/10010700636