Fiscal Decentralization in EU-27 Member States
Ključne besede:
fiskalna decentralizacija, mednarodna primerjava, lokalne financePovzetek
V prispevku se ukvarjamo s primerjavo sistemov fiskalne decentralizacije držav sku- pine EU27 po izbranih kvantitativnih kriterijih v povezavi z nekaterimi temeljnimi načeli MELLS. Rezultati kažejo, da večje število nižjih ravni upravljanja običajno nakazuje tudi večji delež lokalnih financ v celotnih javnih financah, vendar ta ugotovitev ne potrjuje tudi obratne povezave. Največji delež sredstev za lokalne zadeve namenjajo na Danskem, sledijo Švedska, Finska in Španija, najmanj pa v Grčiji in na Cipru. Čeprav je struktura odhodkov po državah EU27 precej podobna, so deleži sredstev za izvajanje posameznih nalog in pristojnosti med državami bolj raznoli- ki. V povprečju države največ namenjajo za izobraževanje, socialno varnost, ad- ministracijo in zdravstvo, pri čemer zgolj četrtina držav beleži enake ali večje pri- hodke glede na odhodke, zato razliko pokrivajo bodisi prek transferjev, izravnalnih shem ali zadolževanja, kar pa pomeni odmik od načela MELLS – skladnosti virov s pristojnostmi.
Literatura
Ahmad, E., Brosio, G., Tanzi., V. (2008). Local services provision in selected OECD countries: Do decentralized operations work better? Wachington, D.C.: IMF Working Paper No. 08/67.
Aristovnik, A. (2012). Fiscal Decentralization in Eastern Europe: A Twenty-Year Perspective. MPRA – Munich personal RePEc Archive Paper No. 39216.
Boex, J. (2009). Fiscal Decentralization and Intergover- nmental Finance Reform as an International Development Strategy. IDG Working Paper No. 2009-06.
Bole, V., Jere, Ž. (2005). Prihodki nižjih ravni države. Lex localis 3 (4): 93–117.
Brennan, D., Buchanan, J. (1980). The Power to Tax: Analytical Foundations of a Fiscal Constitution. Cambridge: Cambridge University Press.
Brezovnik, B., Oplotnik, Ž. (2003). Fiskalna decentrali- zacija v Sloveniji – oris stanja, mednarodna primerjava in problematika. Maribor: Inštitut za lokalno samoupravo in javna naročila.
Buser, W. (2011). The impact of fiscal decentralization on economic performance in high income OECD nations – an institucional approach. Public choice 149: 31–48. http://dx.doi.org/10.1007/s11127-011-9827-6
Buti, M., Sapir, A. (2006). Fiscal Policy in Europe: The Past and Future of EMU Rules from the Perspective of Musgrave and Buchanan. CEPR Discussion Paper No. 5830.
Byskov, S. (2001). Measuring Levels of Decentralizati- on: The strength and Weaknesses of Government Finance statistics. World bank.
Council of Europe. (1985). European Charter of Local Sel- f-Government. Strasbourg: European Treaty Series No. 122.
Černoša, S. (2012) Central European countries and the smooth adjustment hypothesis = Srednjeevropske države in hipoteza gladkega prilagajanja. Naše gospodarstvo (Our Economy) 58 (5/6): 14–22.
Darby, J., Muscatelli, R., Graeme, R. (2005). Fiscal Con- solidation and Decentralization: A Tale of TwoTiers. Fiscal Studies 26 (2): 169–195. http://dx.doi.org/10.1111/j.1475-5890.2005.00009.x
Dexia (2011). Subnational public finance in the European Union [online]. Dosegljivo: http://www.dexia.com/EN/news/in_short/Documents/NDCE_july_2011_EN.pdf [1. 3. 2013].
Dexia (2012). EU Subnational governments: 2010 key figures, 2011/2012 edition [online]. Dosegljivo: http://www.dexia-creditlocal.fr/collectivites-locales/expertise/euro-periternational/Documents/Nuancier%202011-2012%20-%20GB/NuancierAnglais2011Web.pdf.
European commission – EC (2012). Report on Public finances in EU 2012. Dosegljivo: http://ec.europa.eu/economy_finance/publications/european_economy/2012/pdf/ee-2012-4.pdf.
Eurostat, 2013. Government revenue, expenditure and main aggregates [online]. Dosegljivo: http://appsso.eurostat.ec.europa.eu/nui/show.do?dataset=gov_a_main&lang=en.
IMF – International Monetary Fund. (2001). GFSM - Government Finance Statistics Manual 200l. IMF: IMF’s Government Finance Statistics (GFS). http://dx.doi.org/10.5089/9781589060531.043
Mello, de L. in M. Barenstein. (2001). Fiscal Decentrali- zation and Governance: A Cross-Country Analysis.IMF: IMF Working paper.
Musgrave, R. A. (1959). The Theory of Public Finance. McGraw-Hill, New York.
Neyapti, B. (2010). Fiscal decentralization and deficits: International evidence. European Journal of Political Economy, Elsevier, 26(2): 155-166. http://dx.doi.org/10.1016/j.ejpoleco.2010.01.001
Oates, W. S. (1972). Fiscal Federalism. Harcourt Brace Jovanovich, New York.
Oates, W. S. (2008). On the theory and practice of fiscal decentralization. V: Institutional Foundations of Public Finance: Economic and Legal Perspectives, ur. A. J. Auerbach in D. N. Shaviro, Harvard University Press, 165–189.
Olson, M. (1969). The principle of fiscal equivalence: the division of responsibilities among different levels of government. The American Economic Review 59 (2): 479–487.
Proud´homme, R. (1995). The dangers of decentraliza- tion. World Bank Research Observer 10. http://dx.doi.org/10.1093/wbro/10.2.201
Qian, Y. in B. R. Weingast. (1997). Federalism as a Commitment to Preserving Market Incentives. The Journal of Economic Perspectives 11 (4): 83–92. http://dx.doi.org/10.1257/jep.11.4.83
Schakel, A. H. (2008). Validation of the Regional Authority Index', Regional and Federal Studies. Routeledge, volume 18.
Sharma, C. K. (2004). Decentralization Dilemma: Measuring the Degree and Evaluating the Outcomes. MPRA – Munich personal RePEc Archive Paper No. 204.
Tanzi, V. (1996). Fiscal Federalism and Decentraliza- tion: A Review of Some Efficiency and Macroecono- mic Aspects. Annual Bank Coference on Development Economics.
Thieben, U. (2003). Fiscal decentralization and economic growth in high income OECD countries. Fiscal Studies 24 (3): 64–70.
Tiebout, C. (1956). A Pure Theory of Local Expenditures. Journal of Political Economy 64: 416–424. http://dx.doi.org/10.1086/257839
Weingast, B. (2008). Second Generation Fiscal Federalism. Working Paper, Stanford University.