出版社：University of Bucharest and Nicolae Titulescu University
摘要：The objective of the decentralization process is better targeting of the financial resources,which translates into a lower tax price to financial cover the decentralized public services. In thecurrent period, also in the European Union and in relations with other developed countries, thereis an increasing mobility of people and economic activities. Wealthy individuals and firms areinclined to place their wealth or relocate their activities to lower taxation centers, while lowerincome people tend to move into communities benefiting more generous social transfers.
关键词：descentralisation; public finance; local authority; services; functions
