| Abstract [eng] |
Because of developing decentralization processes in the governance of the country, the revenue of municipality, which is the financial base of self-government, is getting realy important and is used for the needs of local community. Keeping within bound of the law, municipalities have right to provide tax and levy exemtion at the expense of their own budget, rase or reduce tarrifs of some taxes, also get and use the revenue, which is beeing appointed for their budgets (funds).Therefore, even there is a single tax system in Lithuania, centralization and decentralization anchors are being combined in order to measure the taxing competence. Assignment of the taxes between central and local governments is based on assumption, that the handover of all or the majority of taxation power for the central government is not effective and causes the fiscal autonomy and responsibility restriction of the self-government. Local taxes are essential for realization of fiscal decentralization conditions in developed countries. These countries have achieved deep traditions of local government and wide autonomy in finance field as well as in other substantial spheres. The rate of fiscal centralizm in Lithuania is higher than in other countries and this means that the financial autonomy of self-government is lesser in comparison with foreign countries. |
