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Financial Control

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

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

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Resumen

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.

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