FISCAL FEDERALISM AND FISCAL DECENTRALIZATION IN AN ENLARGED EUROPEAN UNION
Fiscal competition and tax harmonisation are two of the main current issues in the enlarged European Union. Achieving these goals and thus improving the EU economic governance is partially dependent by the way we understand and practice the so-called fiscal federalism and fiscal decentralization at...
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Format: | Article |
Language: | deu |
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University of Oradea
2010-12-01
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Series: | Annals of the University of Oradea: Economic Science |
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Online Access: | http://anale.steconomiceuoradea.ro/volume/2010/n2/098.pdf |
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author | Oprea Florin |
author_facet | Oprea Florin |
author_sort | Oprea Florin |
collection | DOAJ |
description | Fiscal competition and tax harmonisation are two of the main current issues in the enlarged European Union. Achieving these goals and thus improving the EU economic governance is partially dependent by the way we understand and practice the so-called fiscal federalism and fiscal decentralization at the national and European level. Our paper aims to emphasize the similitude and differences between fiscal federalism and fiscal decentralization and revealing the way in which the functioning of the European Union is affected by them. |
first_indexed | 2024-12-11T05:05:55Z |
format | Article |
id | doaj.art-866cee38893a4c1a8b2e75979ded5a49 |
institution | Directory Open Access Journal |
issn | 1222-569X 1582-5450 |
language | deu |
last_indexed | 2024-12-11T05:05:55Z |
publishDate | 2010-12-01 |
publisher | University of Oradea |
record_format | Article |
series | Annals of the University of Oradea: Economic Science |
spelling | doaj.art-866cee38893a4c1a8b2e75979ded5a492022-12-22T01:20:02ZdeuUniversity of OradeaAnnals of the University of Oradea: Economic Science1222-569X1582-54502010-12-0112623628FISCAL FEDERALISM AND FISCAL DECENTRALIZATION IN AN ENLARGED EUROPEAN UNIONOprea FlorinFiscal competition and tax harmonisation are two of the main current issues in the enlarged European Union. Achieving these goals and thus improving the EU economic governance is partially dependent by the way we understand and practice the so-called fiscal federalism and fiscal decentralization at the national and European level. Our paper aims to emphasize the similitude and differences between fiscal federalism and fiscal decentralization and revealing the way in which the functioning of the European Union is affected by them.http://anale.steconomiceuoradea.ro/volume/2010/n2/098.pdffiscal federalismfiscal decentralizationfinancial autonomy |
spellingShingle | Oprea Florin FISCAL FEDERALISM AND FISCAL DECENTRALIZATION IN AN ENLARGED EUROPEAN UNION Annals of the University of Oradea: Economic Science fiscal federalism fiscal decentralization financial autonomy |
title | FISCAL FEDERALISM AND FISCAL DECENTRALIZATION IN AN ENLARGED EUROPEAN UNION |
title_full | FISCAL FEDERALISM AND FISCAL DECENTRALIZATION IN AN ENLARGED EUROPEAN UNION |
title_fullStr | FISCAL FEDERALISM AND FISCAL DECENTRALIZATION IN AN ENLARGED EUROPEAN UNION |
title_full_unstemmed | FISCAL FEDERALISM AND FISCAL DECENTRALIZATION IN AN ENLARGED EUROPEAN UNION |
title_short | FISCAL FEDERALISM AND FISCAL DECENTRALIZATION IN AN ENLARGED EUROPEAN UNION |
title_sort | fiscal federalism and fiscal decentralization in an enlarged european union |
topic | fiscal federalism fiscal decentralization financial autonomy |
url | http://anale.steconomiceuoradea.ro/volume/2010/n2/098.pdf |
work_keys_str_mv | AT opreaflorin fiscalfederalismandfiscaldecentralizationinanenlargedeuropeanunion |