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...

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Bibliographic Details
Main Authors: Miru Oana, Hetes Gavra Roxana, Crasneac Alexandru
Format: Article
Language:deu
Published: University of Oradea 2011-07-01
Series:Annals of the University of Oradea: Economic Science
Subjects:
Online Access:http://anale.steconomiceuoradea.ro/volume/2011/n1/028.pdf