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Analysis of institutional authors

Navarro CAuthor

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July 11, 2022
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Financial Control

Publicated to:Governance and Public Management. 125-150 - 2019-01-01 (), DOI: 10.1007/978-3-319-95642-8_5

Authors: Ladner A; Keuffer N; Baldersheim H; Hlepas N; Swianiewicz P; Steyvers K; Navarro C

Affiliations

Ethnikó ke Kapodistriakó Panepistímio Athinón - Author
Universidad Autónoma de Madrid - Author
Université de Lausanne (UNIL) - Author
Universiteit Gent - Author
Universitetet i Oslo - Author
University of Warsaw - Author
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Abstract

This chapter analyses regulations and practices related to the financial aspects of local autonomy. It refers to fiscal federalism theory but it also shows that European practice differs from the assumption of the theory. It discusses how basis of financial autonomy is defined and protected by the European Charter of Local Government. The analysis includes the structure of local revenues, discretion of local tax policies, intergovernmental transfers and regulation of local government borrowing. The chapter presents both variation among European countries and dynamics of changes in the 1990–2014 period. It finds out that overall trend has been an increase of local autonomy, especially visible in the countries of Central and Eastern Europe which used to be very strongly centralised at the beginning of the analysed period. The trend has stopped as a reaction to the 2008 economic crises which brought re-centralisation of the finance regulations in many countries, especially those related to local borrowing.

Keywords

BorrowingFiscal decentralisationIntergovernmental transfersLocal governmentLocal taxes

Quality index

Bibliometric impact. Analysis of the contribution and dissemination channel

Independientemente del impacto esperado determinado por el canal de difusión, es importante destacar el impacto real observado de la propia aportación.

Según las diferentes agencias de indexación, el número de citas acumuladas por esta publicación hasta la fecha 2025-07-24:

  • Google Scholar: 3
  • Scopus: 1

Impact and social visibility

From the perspective of influence or social adoption, and based on metrics associated with mentions and interactions provided by agencies specializing in calculating the so-called "Alternative or Social Metrics," we can highlight as of 2025-07-24:

  • The use of this contribution in bookmarks, code forks, additions to favorite lists for recurrent reading, as well as general views, indicates that someone is using the publication as a basis for their current work. This may be a notable indicator of future more formal and academic citations. This claim is supported by the result of the "Capture" indicator, which yields a total of: 32 (PlumX).

Leadership analysis of institutional authors

This work has been carried out with international collaboration, specifically with researchers from: Belgium; Greece; Norway; Poland; Switzerland.

There is a significant leadership presence as some of the institution’s authors appear as the first or last signer, detailed as follows: Last Author (NAVARRO GOMEZ, CARMEN).