2018
Fiscal Federalism and Decentralization in Selected EU Countries
SZAROWSKÁ, IrenaBasic information
Original name
Fiscal Federalism and Decentralization in Selected EU Countries
Authors
SZAROWSKÁ, Irena (203 Czech Republic, guarantor, belonging to the institution)
Edition
Karviná, Conference Proceeding "Economic Policy in the European Union Member Countries" p. 359-369, 11 pp. 2018
Publisher
SU OPF Karviná
Other information
Language
English
Type of outcome
Proceedings paper
Field of Study
50602 Public administration
Confidentiality degree
is not subject to a state or trade secret
Publication form
printed version "print"
RIV identification code
RIV/47813059:19520/18:00011109
Organization unit
School of Business Administration in Karvina
ISBN
978-80-7510-289-8
Keywords in English
Fiscal decentralization; fiscal federalism; subnational governments; territorial fragmentation
Changed: 21/11/2019 15:04, RNDr. Daniel Jakubík
Abstract
In the original language
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 receive these competences.