Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is also a bottom-up approach such as, for example, decentralizing the political power to those who are close to the problems. Thus, this paper analyses the relationship...

Local communities are capable of formalizing their objectives and projects due to their local autonomy. Local development strategies follow the stimulation of economical increase by drawing and managing the EU funds in an effective manner.

In the context of multiplication and diversification of the requirements andsocial needs, public administration, together with its authorities needs to operate throughits entire activity to meet and resolve, under the best conditions, the public requirementsand issues. Only by implementing the...

Local public administration is one of the important sectors of state administration. Through public administration, state achieves its goals, respecting legal regulations. Local authorities - city councils and mayors – must manage in the name and interest of local collectivities the public...

Policymakers often propose strict enforcement strategies to fight the shadow economy and to increase tax morale. However, there is also a bottom-up approach: decentralizing the political power to those who are close to the problems and give them a direct political say. This paper analyses the...

The intention of this paper is to analyse how audit courts affect tax morale, controlling in a multivariate analysis for a broad variety of potential factors. Switzerland with its variety of audit court competences among the cantons has been analysed. With data from the ISSP for 1999 evidence...

Since Yemen’s reunification in 1990, decentralization reforms periodically resurface on the national political agenda. They seem to offer a positive way to address the major political and developmental challenges that the country is facing: to build a modern State in a tribal society, to...