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1 Iustinianus Primus L. Rev. 1 (2010)

handle is hein.journals/iusplr1 and id is 1 raw text is: 

                   REPUBLIC OF MACEDONIA

                Aleksandra Maksimovska   Veljanovski'


        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
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.


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