Search Results - subject:"tax federalization"

TO WHAT EXTENT IS THE LOCAL TAX INCREASE APPROPRIATE?

D, Assoc. Prof. Narcis Eduard Mitu Ph.; D, Assoc. Prof. … - In: Annals of University of Craiova - Economic Sciences Series 2 (2010) 38, pp. 6-6

rank - to provide its citizens with standards in accordance with their efforts. Tax federalization may allow higher … efficiency in spending public resources that are never abundant enough, and also greater political accountability. Moreover, tax … federalization could also be beneficial for increasing Romania’s degree of democracy, as the decisions directly concerning the …

Persistent link: https://www.econbiz.de/10009143839

Tax federalization – an important step in the process of decentralization

MITU, Narcis Eduard; DRACEA, Nicoleta - In: Finante - provocarile viitorului (Finance - Challenges … 1 (2009) 10, pp. 168-172

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...

Persistent link: https://www.econbiz.de/10008520666