期刊名称：Finante - provocarile viitorului (Finance - Challenges of the Future)
印刷版ISSN：1583-3712
出版年度：2009
卷号：1
期号：10
页码：168-172
出版社：University of Craiova, Faculty of Economics and Business Administration
摘要：The “theory of fiscal federalism” concerns the division of public-sector functions and finances in a logical way among multiple layers of government. An important aspect in analyzing the fiscal federalism is represented by a corresponding balance between the authority and the necessary financial resources in order to exercise that authority.
