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 Startseite » Politik  » Staatsausgaben, Steuerpolitik & Staatsverschuldung 
Intergovernmental Fiscal Relations in the European Union – Integration versus Centralization
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Intergovernmental Fiscal Relations in the European Union – Integration versus Centralization

15 Seiten · 3,89 EUR
(24. April 2013)

 
Ich bin mit den AGB, insbesondere Punkt 10 (ausschließlich private Nutzung, keine Weitergabe an Dritte), einverstanden und erkenne an, dass meine Bestellung nicht widerrufen werden kann.
 
 

Introduction:

The starting point of this study is the question, whether or not the European Union has a centralized fiscal structure. Our analysis will show that the answer to this question is: No, because there is only a low or medium degree of Fiscal Centralization. But this answer is misleading, because though there might be only a low or moderate degree of Fiscal Centralization, there is a significant degree of intergovernmental fiscal relations inside the EU, which can be best described as Fiscal Integration and not as Fiscal Centralization. This paper is divided into 4 sections. In the next section we describe the fundamental characteristics of Fiscal Centralization and Fiscal Integration. In section 3 we apply the rather theoretical findings from section 2 to the case of the European Union. Section 4 summarizes the results and provides an outlook on the possible future development of the EU’s financial system towards more centralization or integration.


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