Vietinių mokesčių koncepcija Lietuvoje
Development of democratic principles in European countries also stimulates decentralization processes in the sphere of state control by relegating ever greater part of public affairs management to local government institutions and enhancing thereby their significance in state control. The European local government charter states thet local government institutions make a basis for any democratic system. Local government means that local authorities, within the limits established by law, have the right and capability to manage and control a part of public affairs in the interests of local population, taking the whole responsibility. Local authorities have the right to accomplish the functions delegated by central or regional authorities, at their own discretion and taking into consideration local conditions. These statements also refer to the economic sphere and their realization would allow an increase in the economic effectiveness of local government. The decentralization process, based on the mentioned principles, takes the shape of the so-called fiscal decentralization in the economic sphere. The fiscal decentralization is conceived as enhancement of financial independence of local authorities, by delimiting the functions of the local and central authorities in the public economic sector, and by allocating appropriately financial resources to pursue these functions. The economic foundation of such decentralization is enhancement of the efficiency of the public economic sector. A centralized supply of standard wealth disregarding a specific character of individual regions of a country and a variety of the needs of social groups conditions its inadequacy to the needs of society. In this case, decentralization of the public sector will stimulate economic efficiency by establishing more favorable conditions to supply public wealth such that meet the consumers’ needs best.
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