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Fiscal Decentralization And Fiscal Autonomy In The Eu Member States

Author

Listed:
  • Crasneac Alexandru

    (Universitatea de Vest Timisoara, Facultatea de Economie si de Administrare a Afacerilor)

  • Hetes Gavra Roxana

    (Universitatea de Vest Timisoara, Facultatea de Economie si de Administrare a Afacerilor)

  • Miru Oana

    (Universitatea de Vest Timisoara, Facultatea de Economie si de Administrare a Afacerilor)

Abstract

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 on the OECD methodology of classification of sub-central taxes according to the degree of control over these taxes. We have shown that the design of intergovernmental fiscal relations is significantly different among the Member States, and taking into consideration the discretion over sub-national taxes provides a valuable insight on the fiscal decentralization design.

Suggested Citation

  • Crasneac Alexandru & Hetes Gavra Roxana & Miru Oana, 2011. "Fiscal Decentralization And Fiscal Autonomy In The Eu Member States," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 370-375, July.
    • Handle: RePEc:ora:journl:v:1:y:2011:i:1:p:370-375
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    File URL: http://anale.steconomiceuoradea.ro/volume/2011/n1/028.pdf
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    References listed on IDEAS

    as
    1. European Commission, 2010. "Taxation trends in the European Union: 2010 edition," Taxation trends 2010, Directorate General Taxation and Customs Union, European Commission.
    2. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
    3. Arzaghi, Mohammad & Henderson, J. Vernon, 2005. "Why countries are fiscally decentralizing," Journal of Public Economics, Elsevier, vol. 89(7), pages 1157-1189, July.
    4. Ebel, Robert D. & Yilmaz, Serdar, 2002. "On the measurement and impact of fiscal decentralization," Policy Research Working Paper Series 2809, The World Bank.
    5. European Commission, 2009. "Taxation trends in the European Union: 2009 edition," Taxation trends 2009, Directorate General Taxation and Customs Union, European Commission.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Crasneac Alexandru Octavian, 2012. "Local Borrowing Autonomy As Part Of Fiscal Decentralization Process," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 449-453, December.

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    More about this item

    Keywords

    fiscal decentralization; tax autonomy; intergovernmental fiscal relations;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism

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