Fiscal Federalism in the Context of Public Finance

• Autorzy: Francesco De Domenico
• Języki publikacji: EN

Abstrakty

EN

In the context of public finance a country's taxation plays a vital role that we can say an individual's choice of residence and a company's choice of domicile are heavily influenced by the level of taxation. Fiscal federalism is a new model of public finance that allows economically developed countries to compete in the challenge for efficiency that plays and will play more and more a central role in its future economic development. From a socio-political viewpoint, the choice of a federal system over that of a centralised system has been justified by a series of reasons that can be summed up as follows: a) efficient allocation of resources; b) greater assumption of responsibility by local administrators; c) reduction of wasteful public spending; d) reduction of tax evasion; e) achievement of the so-called benefit principle; f) greater democratic choices; g) greater tax competition among local authorities. Alongside these positive aspects, the introduction of fiscal federalism could bring with it risks that need to be adequately evaluated. For example an increase in the tax burden and the risk that fiscal federalism will increase the gap between richer and poorer regions. Therefore, without an effective equalization mechanism, which needs to be supplied by the State, the economic gap will continue to grow and the number of young people emigrating from the poorer regions to richer ones will rise steeply. The aim of this paper is to discuss the effect of fiscal federalism on Italy.(original abstract)

Celem niniejszego artykułu jest omówienie (na przykładzie Włoch) federalizmu fiskalnego, który zapewnia m.in. a ) skuteczną alokację zasobów, b) większe przyjęcie odpowiedzialności przez lokalną administrację, c ) zmniejszenie marnotrawienia środków publicznych, d ) ograniczenie zjawiska uchylania się od opodatkowania, e) osiągnięcia tak zwanej zasady korzyści; g ) większa konkurencję podatkowa między władzami lokalnymi . Artykuł omawia także negatywne skutki federalizmu fiskalnego np (wzrost obciążeń podatkowych, dysproporcje w rozwoju między biedniejszymi a bogatszymi regionami.

Słowa kluczowe

EN

Public finance; State budget; Tax system; Fiscal federalism

PL

Finanse publiczne; Budżet państwa; System podatkowy; Federalizm fiskalny

• Czasopismo: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia
• Rocznik: 2011
• Numer: nr 38
• Strony: 35--40

Twórcy

autor

Francesco De Domenico

• University of Messina, Italy

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