Revenue autonomy of local government: fiscal decentralization aspect
LTReikšminiai žodžiai: Europos šalys; Fiskalinė decentralizacija; Indeksas; Kelių kriterijų sprendimų priėmimo metodas; Pajamų autonomija; SAW; Vietinė valdžia; Vietos valdžia; Europe countries; Fiscal decentralization; Index; Local government; Revenue autonomy; SAW.
ENThe empriral studies of fiscal decentralization depend critically on the correct measurement of fiscal decentralization. Fiscal decentralization is an important aspect of fiscal institutions in both developing and developed countries. One of the most important aspect of fiscal decentralization is revenue autonomy of local government. In this paper we calculated an index of revenue autonomy for selected Europe countries. The most important indicator is tax autonomy in revenue autonomy of local govenment, which based on the Organisation for Economic Cooperation and Development (OECD) methodology. The empirical results show that, in general, the degree of local government revenue autonomy is higher in developed Europe countries than in most developing Europe countries. [From the publication]
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