After the political changes in 1989-1990 Central- and Eastern-European countries went through significant political, judicial, economic and social changes. Although the political and economic transitions have been analized intensively, not too much attention has been devoted for a long time to some basic aspects of fiscal decentralization what can fundamentally determine the performance of economic and social institutions. Recently, the OECD and the World Bank conducted researches on fiscal decentralization and tried to initiate improving local governance.
Taxes
Abstract: The arrival of the democratic State in Spain acquired its definitive form, at legal and institutional levels, when the General Courts approved the Constitution on October 31st, 1978, which was ratified on December 6th and sanctioned on December 27th. The establishment of a democratic regime and the recognition of freedom and rights, which our western neighbours already possessed, were complemented with a new set up of the territorial organisation of the state.
Abstract: The paper illustrates the evolution of the territorial system of government in Italy. A traditionally centralized state is turning into a quasifederation. The reasons underpinning this transformation are the growing insatisfaction with the inefficiency of the central government, the quest for autonomy by the fastest growing regions and the opposition by the latter to the interterritorial redistribution of resources made by the central government with the use of nontransparent and inefficient instruments.
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