Public Law Studies Quarterly

Public-Law Basis and Mechanisms for Tax Decentralization in Non-Centralized States

Document Type : Article

Authors

Vali Rostami 1
Mehdi Bahrami 2

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

https://doi.org/10.22059/jplsq.2020.293308.2260
Abstract
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.

Keywords

fiscal decentralization
tax decentralization
local governments
local revenues

  1. انگلیسی

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Public Law Studies Quarterly
Volume 54, Issue 1
Spring 2024
Spring 2024
Pages 429-449

  • Receive Date 02 December 2019
  • Revise Date 29 March 2020
  • Accept Date 21 June 2020

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