ОСОБЛИВОСТІ ФІСКАЛЬНОЇ ДЕЦЕНТРАЛІЗАЦІЇ В КРАЇНАХ-ЧЛЕНАХ ЄС (original) (raw)

The article examines the peculiarities of introduction and development of fiscal decentralization in EU member states. The role of the subnational public sector is considered, and the competences of different levels of the budgetary system are compared in certain European countries. The access of subnational authorities to the formation and use of financial resources has been explored. The level of fiscal decentralization in terms of incomes, types, intergovernmental fiscal transfers, lending and decentralization of expenditures of local budgets by the chosen function (public order and security, housing and communal services, health care, recreation and culture, education, social protection) has been determined.