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Tax federalization – an important step in the process of decentralization

Author

Listed:
  • Narcis Eduard MITU
  • Nicoleta DRACEA

    (University of Craiova)

Abstract

The “theory of fiscal federalism” concerns the division of public-sector functions and finances in a logical way among multiple layers of government. An important aspect in analyzing the fiscal federalism is represented by a corresponding balance between the authority and the necessary financial resources in order to exercise that authority.

Suggested Citation

  • Narcis Eduard MITU & Nicoleta DRACEA, 2009. "Tax federalization – an important step in the process of decentralization," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(10), pages 168-172, December.
    • Handle: RePEc:aio:fpvfcf:v:1:y:2009:i:10:p:168-172
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    More about this item

    Keywords

    tax federalization; decentralization; fiscal federalism;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • 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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