Abstract: It has been observed that while the respective theoretical merits of fiscal centralisation and decentralisation are debatable, it is even more difficult to empirically assess the degree of centralisation that exists in the real world. In particular, there is no index of the degree of comparative fiscal autonomy that exists. This report aims to contribute to creating such an index by considering the past and present structure of taxation in the economic and institutional development of the Republic of Ireland.
Tag:
fiscal decentralization
Abstract: The idea to compare the fiscal decentralisation and trends in this respect in the European countries is a core for the IREF project. This means that the strict rules of measurement of this complex issue, as fiscal decentralisation is, should be applied to all fiscal systems. Therefore I will follow the description how to generate the index of fiscal decentralisation invented and provided by the prof. Garello and Price . Nevertheless I will also describe and analyze problems which I have met when adopted this scheme into the Polish fiscal system.
Moreover the main changes in the fiscal system, which took place in Poland within last 4 years are commented.
Abstract: The Scandinavian countries of Denmark, Norway, and Sweden are similar in many respects, not least with regards to the basic administrative set-up: a non-federal task-related division between state, counties and municipalities. In all three countries, counties and municipalities raise a large share of their own revenue, which is then supplemented by government grants. In addition, central government redistributes large amounts of locally collected revenue between the municipalities and the counties respectively, severely hampering local budgetary autonomy.
Tax matters are generally centralised, although local governments to a varying degree play a role in the collection of taxes as well as in the setting of local tax rates (usually on personal income and property). In Denmark, Norway, and Sweden alike, the administrative set-up has not been able to prevent a massive increase in local public expenditure in the latter part of the 20th century.