Document Type : Article


1 Prof., Department of Public Law, Faculty of Law and Political Science, University of Tehran, Tehran, Iran

2 Ph.D. Student in Public Law, Alborz Campus, University of Tehran, Tehran, Iran


Nowadays, fiscal decentralization and strengthening local governments are welcomed among many countries. Fiscal decentralization is the transfer of expenditure responsibilities and revenue assignments to local governments. Local governments need revenue to implement local policies. In fact, the independence of local governments is directly related to their financial independence. To achieve financial independence, there is a need to define a source of revenue and give authority on how to spend it. Since the most important source of income for governments is tax, tax decentralization plays an important role in decentralizing governments financially. This paper, seeks to answer what public law bases of tax decentralization are and what mechanisms for designing an efficient decentralized tax system in which the principles of tax law are also respected exist. A review of tax decentralization from the perspective of public law shows that tax decentralization is rooted in the principles such as public participation, transparency and public oversight, public interest, equity, conformity and the distribution of tax legislative power, designing an appropriate administrative system and oversight are the most important mechanisms of tax decentralization.


  1. انگلیسی

    1. A) Books
    2. Stern, P & Dietz, Thomas (2008), Public Participation in Environmental Assessment and Decision Making, the National Academies Press.

    2.Vanistendael, Frans (1996), "Legal Framework for Taxation", in: victor Thuronyi, (eds.) "Tax Law Design and Drafting" volume 1, International Monetary Fund, pp. 15-71.


    1. B) Articles
    2. Anomaly, Jonathan (2015), "Public Goods and Government Action", Politics, Philosophy & Economics, Vol. 14, No.2, pp. 109–128.
    3. Bird, Richard M (2008), "Tax Challenges Facing Developing Countries", Inaugural Lecture of the Annual Public Lecture Series of the National Institute of Public Finance and Policy, New Delhi, India, Institute for International Business Working Paper Series, IIB Paper No. 9.
    4. Dillinger, William R.; Webb, Steven Benjamin (1999), "Fiscal management in federal democracies: Argentina and Brazil", Policy, Research working paper; No. WPS 2121. Washington, DC: World Bank.
    5. Hansjörg, Blöchliger & Petzold, Oliver (2009), "Finding the Dividing Line between Tax Sharing and Grants: A Statistical Investigation", OECD Network on Fiscal Relations across Levels of Government, pp. 1-11.
    6. Jelik, Milan (2015), "Factors of Tax Decentralization in OECD Europe Countries", European Financial and Accounting Journal, vol. 10, No. 2, pp 39-42.
    7. Muriu, Abraham Rugo (2013), "Decentralization, citizen participation and local public service delivery: A study on the nature and influence of citizen participation on decentralized service delivery in Kenya", Schriftenreihe für Public und Nonprofit Management, No. 17, Universitätsverlag Potsdam, Potsdam.
    8. S. Gurumurthi (1998), "Intergovernmental Fiscal Relations: Three Faces of Tax Sharing: II", Economic and Political Weekly, Vol. 33, No. 36/37, pp. 2396-2401.
    9. United Nations Developing Program (1999), "Decentralization: A Sampling of Definitions", UNDP Working Papers, pp. 1-40.