ПОЛИТИКАТА НА ДАНЪЧНА АВТОНОМНОСТ – ИНСТРУМЕНТ ЗА ПОВИШАВАНЕ ЕФЕКТИВНОСТТА И КАЧЕСТВОТО НА ПРЕДЛАГАНИТЕ ПУБЛИЧНИ БЛАГА
THE POLICY OF TAX AUTONOMY – A TOOL FOR IMPROVING THE EFFICIENCY AND QUALITY OF THE PUBLIC GOODS

Author(s): Lyudmil Naydenov,
Subject(s): Economy, Business Economy / Management
Published by: Икономически университет - Варна
Keywords: tax decentralization; policy of tax autonomy; advantages of the policy of tax autonomy; factors; affecting tax autonomy; reasons for restricting tax autonomy
Summary/Abstract: The policy of widening the tax power of regional authorities results in optimizing the vertical financial relations in the public sector and increasing the economic efficiency and public welfare. Tax decentralization contributes to the consolidation and expansion of democracy (direct and representative) by applying the principle of subsidiarity and widening citizens‘ participation in the decision-making process. On this basis, through creating conditions for the development of the local economy and improving the quality of the public goods offered, the present paper proves that the revenue independence of municipalities contributes to the preservation of the historical, cultural, religious and ethnic identities of separate groups in the community by corresponding with basic values of modern civilization. Therefore, the object of research in the paper is the policy of tax autonomy, and the possibilities for increasing the efficiency and quality of the public goods offered are defined as its subject.

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