ФИСКАЛНАТА ДЕЦЕНТРАЛИЗАЦИЯ В ЕВРОПА: ЕФЕКТИ ВЪРХУ ДАНЪЧНАТА АВТОНОМНОСТ НА МЕСТНОТО САМОУПРАВЛЕНИЕ
FISCAL DECENTRALIZATION IN EUROPE: EFFECTS ON LOCAL GOVERNMENTS’ FISCAL AUTONOMY

Summary/Abstract: The European Charter of Local Self-Government, which was ratified by almost all European member states, provides for the decentralization of power and the transfer of competences and financial resources to local communities as well as extends local authorities’ tax collection and budgetary spending responsibilities. In reality, however, the increased spending responsibilities and the limited self-financing powers of the municipalities in our country raise the question of the degree of their dependence on the central government. This paper presents a survey which aims to measure and assess the degree of tax autonomy of local governments in Bulgaria compared to their counterparts from other EU member states by means of a set of indicators and thus to determine one of the effects of fiscal decentralization – local self-government’s tax autonomy. Keywords: municipalities, fiscal autonomy, fiscal decentralization, local self-government budget, revenue

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