| Abstract [eng] |
Master's thesis analyzes the fiscal decentralization situation in Lithuania in the context of the European Union countries. The research problem can therefore be expressed by the following problem questions: 1) What are the main features are characteristic of fiscal decentralization conception? 2) What is the fiscal decentralization situation in Lithuania and other EU countries? The purpose of this work is having analysed theoretical and legal aspects of fiscal decentralization, having accomplished document analysis, Lithuania and other EU municipalities budgets structure analysis, to distinguish the major groups of fiscal decentralization of 27 EU countries and to base the possibilities of fiscal decentralization of Lithuania. To achieve this purpose the following tasks are: 1) to analyse conception of fiscal decentralization 2) to explore the legal framework of fiscal decentralization in Lithuania 3) to examine the local budgets structures in Lithuania and other EU countries 4) to divide the 27 EU member states to the level of fiscal decentralization by using three attributes: local taxes, costs, grants. Research methods: scientific literature analysis, legal acts analysis, statistical data analysis, document analysis, case study, comparative method, generalization of research. The theoretical part of the thesis deals with a variety of concepts of fiscal decentralization, highlights the main structural parts of fiscal decentralization. The following sections provide the fiscal decentralization level calculation methods, moreover, advantages and disadvantages. The last section of the theoretical part examines fiscal decentralization and fiscal policy interfaces and differences. |
