Round Table on Public Finance: State Supervision of Local Finance

1926 ◽  
Vol 20 (1) ◽  
pp. 147-152
Author(s):  
John A. Fairlie
Keyword(s):  
Public Finance ◽  
Round Table ◽  
Local Finance ◽  
State Supervision

State Supervision of Local Finance

1935 ◽  
Vol 43 (3) ◽  
pp. 289-305 ◽  
Author(s):  
Harley L. Lutz
Keyword(s):  
Local Finance ◽  
State Supervision

Comparison of Fiscal Decentralization Systems in EU-27 According to Selected Criteria

2013 ◽  
Vol 11 (3) ◽  
pp. 651-672 ◽  
Author(s):  
Mateja Finžgar ◽  
Žan Jan Oplotnik
Keyword(s):  
Public Finance ◽  
Comparative Analysis ◽  
Social Security ◽  
Fiscal Decentralization ◽  
Financial Resources ◽  
Healthcare Administration ◽  
Political Systems ◽  
Basic Principles ◽  
Local Finance

The paper deals with comparison of fiscal decentralization systems in EU-27 according to selected quantitative criteria and certain European Charter of Local Self-Government principles. The results of comparative analysis show that a higher number of lower levels of government usually indicate a greater share of local finance within the total public finance, however, this finding does not confirm the inverse link. Even though the structure of expenditures in EU-27 countries is quite similar, the shares of funds for the implementation of individual tasks and competencies differ significantly from country to country. On average, the countries allocate most funds to education, social security, healthcare, administration and political systems, with only a quarter of the countries recording the same or higher amounts of revenues than expenditures. Most of the countries still cover the existing deficit either through transfers from the central to lower levels of government or through equalisation schemes or borrowing, which otherwise represents a departure from one of the basic principles of the Charter, which stipulates that financial resources must be commensurate with the responsibilities of local self-government.

Round-Table III. Public Finance

1924 ◽  
Vol 18 (1) ◽  
pp. 134-140
Author(s):  
Frederick P. Gruenberg
Keyword(s):  
Public Finance ◽  
Round Table

FINANCE OF LOW-URBANIZED TERRITORIES AS AN INTEGRAL PART OF THE PUBLIC FINANCE SYSTEM

2021 ◽  
Author(s):  
Назар Глинський
Keyword(s):  
Public Finance ◽  
Financial Support ◽  
Economic Systems ◽  
Local Authorities ◽  
Public Finances ◽  
Finance System ◽  
The Public ◽  
Local Finance

The article analyses the historical preconditions for the formation and development of local finances. Diverse directions of development of local finances in different countries, in different economic systems, are identified. The signs of public finances at the level of low-urbanized territories in modern conditions are formulated. it is proved that the formation of local finance subsystem as a component of public finance cannot be considered in isolation from the processes of formation of local self-government: the subjectivity of local authorities itself, whose decisions should have an overwhelming influence on the current socio-economic processes in a community and determine strategic priorities for its development, cannot be implemented without proper financial support.

scholarly journals Public Finance

2021 ◽  
pp. 225-250
Author(s):  
Gisela Färber
Keyword(s):  
Public Finance ◽  
Public Debt ◽  
Accounting Standards ◽  
Legal Framework ◽  
Special Focus ◽  
Public Budgeting ◽  
Tax System ◽  
Local Finance ◽  
Budget Cycle ◽  
Special Information

AbstractThis chapter gives an overview of public finance in Germany. In the first part, it describes the process of public budgeting, the main principles, and the budget cycle. Finally, it reports on budget reforms. Subsequently, it delivers information on the volume and structure of expenditure and revenue, the latter with a special focus on the tax system, the system of multilevel tax distribution among the levels of government and on public debt. The chapter refers also to the legal framework for public budgeting and accounting standards that differ between the levels of the Federation and the states. Some special information on local finance in Germany is also included.

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