FISCAL DECENTRALIZATION AND FISCAL AUTONOMY IN THE EU MEMBER STATES
In the process of fiscal decentralization sub-central governments have gained access to different fiscal resources, but the autonomy in setting the taxes is a key issue when analyzing the degree of decentralization. In this paper we calculated an index of tax autonomy for the EU Member States based...
Main Authors: | , , |
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Format: | Article |
Language: | deu |
Published: |
University of Oradea
2011-07-01
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Series: | Annals of the University of Oradea: Economic Science |
Subjects: | |
Online Access: | http://anale.steconomiceuoradea.ro/volume/2011/n1/028.pdf |