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1 Iustinianus Primus L. Rev. 1 (2010)

handle is hein.journals/iusplr1 and id is 1 raw text is: THE MODEL OF THE ASYMMETRIC FISCAL DECENTRALISATION IN THE THEORY AND THE CASE OF REPUBLIC OF MACEDONIA Aleksandra Maksimovska Veljanovski' Introduction In the last few decades the phenomenon of the fiscal decentralisation becomes highly important and challenging. The countries implementing decentralisation reforms are transferring fiscal revenues and competences due to assigned local tasks from central to local level. The reforms are aimed by some economic reasons (achievement of efficiency in the local governance, higher quality services), administrative reasons (moving the governance towards closer level to individuals, facilitating the work of the central government) and legal reasons (respect of constitutional provisions and making use of ratified international agreements). With an analyses in various countries, such as those that already have implemented the fiscal decentralisation and at this point are modifying the relations between central and local authorities, and those where this process is starting, a common conlusion arrives: in the last ten years new reasons for decentralisation have appeared on a world level2. These are purely political reasons that could be explained with the need for resolving different ethnical tensions in fragmented societes. In this respect, it could be seen that in a global context the tendencies of the separatists in the particular parts of one territory might be prevented through improvement of the intensity of decentralisation and with expansion of competences and responsibilities concerning local fiscal matters. The fiscal devolution as the highest stage of decentralisation is generally used for resolving these and similar problems or conflicts and at the same time presents a part of the global public sector reform. In this respect, fiscal decentralisation contains new qualitative elements, determining it differently in comparison with a fiscal decentralisation taking place 30-40 years ago. This refers both to post socialistic regimes and to countries with powerful economies and highly developed local democracies. As always, the choice of the model of fiscal decentralisation is followed by many dilemmas: Which competences should be decentralised; which degree of local fiscal autonomy should be obtained; is the principle of symmetry and equality between different local unites obligatory; what kind of local fiscal accountability should be obtained. 1 Ass. Professor of Financial law, Law faculty Justinijanus Primus - Skopje, Republic of Macedonia 2 The analysis on the process of the fiscal decentralisation includes the following countries: Canada, Belgium, Italy, France, Bosnia and Herzegovina, Chile, the Russian federation etc. 1

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