THE MODEL OF THE ASYMMETRIC FISCAL DECENTRALISATION IN THE THEORY AND THE CASE OF REPUBLIC OF MACEDONIA

Abstract

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)