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dc.contributor.authorPavlova-Banova, Mariyana
dc.date.accessioned2018-10-29T06:08:46Z
dc.date.accessioned2018-10-29T06:08:46Z
dc.date.available2018-10-29T06:08:46Z
dc.date.available2018-10-29T06:08:46Z
dc.date.issued2018
dc.identifier.issn0323-9004
dc.identifier.urihttp://hdl.handle.net/10610/3927
dc.description.abstractThe European Charter of Local Self-Government, which was ratified by almost all European member states, provides for the decentralization of power and the transfer of competences and financial resources to local communities as well as extends local authorities’ tax collection and budgetary spending responsibilities. In reality, however, the increased spending responsibilities and the limited self-financing powers of the municipalities in our country raise the question of the degree of their dependence on the central government. This paper presents a survey which aims to measure and assess the degree of tax autonomy of local governments in Bulgaria compared to their counterparts from other EU member states by means of a set of indicators and thus to determine one of the effects of fiscal decentralization – local self-government’s tax autonomy.us_US
dc.publisherTsenov Publishing HouseEN_en
dc.relation.ispartofseries3;1
dc.subjectmunicipalitiesus_US
dc.subjectfiscal autonomyus_US
dc.subjectfiscal decentralizationus_US
dc.subjectlocal self-government budgetus_US
dc.subjectrevenueus_US
dc.titleFISCAL DECENTRALIZATION IN EUROPE: EFFECTS ON LOCAL GOVERNMENTS’ FISCAL AUTONOMYus_US
dc.typeArticleus_US


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