Financial Autonomy and Financial Scheme of Local Government
Dr. Fran Brahimi, MSc. Nezir Haldeda, MSc Belinda Meshini
The article analyses the financial and fiscal autonomy in Albania, through of fiscal decentralization. The fiscal decentralization was analyzed in framework of the decentralization reform.
The article elaborates:
The financial autonomy, the theoretic concept, its development in Albania, compares it with other countries and shows the impact on local development. The revenues from local taxes and fees, the power of local government to take decisions related with tax base and tax rate. Intergovernmental transfers as, conditional and unconditional transfers, the criteria’s of distribution of unconditional of transfers among of local units.
In the final in this article are given the recommendations to deep and consolidation of financial autonomy and also to improve the financial scheme of local government through conditional and unconditional of transfers.