Fiscal autonomy and revenues of local government
Doc. Dr. Fran Brahimi, Dr. Nezir Haldeda, Fiqiri Baholli
Fakulteti i Ekonomisë dhe Agrobiznesit, UBT
Local government revenues are an important component of general public finance management and it is important element of function of local government. In regarding of decentralization reform, revenues of local government increase in a progressive way with the transferring of function and competencies to local government. Increase of fiscal autonomy means authority and power to ménage of local government tax and fees system. Increase of local government general revenues are very important not only for the increase of public funds but, they are important for local and regional development through fiscal autonomy.
During the last decades has had tendency to increase on revenues of local government, but in specific years this tendency is changed from interfere in reduced of fiscal autonomy.